In Cook County, how long does the tax appeal process take?
There are several places where a Cook County taxpayer can appeal its taxes to. Each has its own rules and timing. Here is a summary of the process and how long it can take.
There are 38 townships in Cook County. The Assessor opens each for 30-days each year allowing taxpayers to file appeals. The first townships open in late January and the last by early October. The Assessor typically opens 4 to 5 townships each month.
The Assessor decides all appeals in a township about 6 to 8 weeks after the filing deadline.
Then, the Board will open the township for 30-days allowing taxpayers a second opportunity to file appeals. The Board does not usually open until August 1st of each year, so the first filing deadlines occur around that time. Then, later in the appeal season, the Board tends to open a township for filing about 30-days after the Assessor renders his decision.
The Board usually takes 2 to 3 months to complete hearings and render decisions for all appeals in a township.
Taxpayers then have one final appeal opportunity. They can file an appeal to either the Property Tax Appeal Board or the Circuit Court of Cook County.
Appeals to PTAB must be filed within 30-days of the Board of Review’s final decisions for the township.
Appeals to Court must be filed within 5-1/2 months after the second installment tax bill is due.
Appeals to PTAB often take 1 to 3 years to resolve. Some cases, however, get settled and, as a result, are resolved fairly quickly -- in 12 to 18 months. Others proceed to trial and take more time to resolve.
Court cases are usually resolved 18 to 24 months after they’ve been filed. Highly contested cases could take longer.