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Industrial/Commercial
Properties
General
Rules For Filing Assessed Valuation Appeals
I. Policy
It is the
policy of the Cook County Assessor to assess all real property in a fair and
uniform manner consistent with the legal responsibility placed on the Office
of the Assessor. It is also our policy to provide everyone equal access to
the remedies afforded by the appeal process. In accordance with these
policies, the Office of the Assessor shall provide experienced personnel to
assist property owners who may wish to challenge their assessed valuation.
It is not necessary to retain a lawyer or tax representative to file an
appeal. Owners of commercial properties and businesses may wish to consult
with members of the Assessor's staff for assistance in preparing an appeal.
Inquiries may be directed to
an industrial/commercial specialist at
312-603-7542.
Special Assistance for Smaller Businesses
The Cook County Assessor recognizes that special problems exist for owners of small
businesses in Cook County and acknowledges that some of the information that is expected
from large commercial and industrial businesses might be unduly difficult or costly for
the owner of a small business to obtain. With this in mind, the Office of
Commercial/Industrial Hearings has been expanded to provide additional assistance to
owners of any small commercial, industrial or multi-unit residential property.
Assessor staff can assist in answering questions regarding additional
information that is necessary or relevant in filing an appeal.
II. General
Rules And Recommendations
With the exception of Class 2 residential properties for which separate rules have been
issued, the Office of the Assessor has prepared these rules to assist all Cook County
property owners in pursuit of any claim of over-assessment.
Illinois law requires the Assessor to place an assessed valuation on all real property
located in the county. The law also gives property owners the right to challenge the value
set by the Assessor. Under the law, property owners must submit evidence sufficient to
justify a reduction in assessed valuation.
Supplemental bulletins have also been prepared by the Office of the Assessor to specify
the type and extent of proof which will assist in preparation of appeals for specific
types of property. These bulletins contain significant detail as to the information which
will materially assist in the presentation of a claim of over-assessment. There are also
extensive bulletins explaining eligibility requirements for the Cook County Incentives
Program for certain industrial, commercial and residential properties (Classes 6b, 6c, 7a,
7b, 8 and 9 and L). These bulletins should be carefully reviewed when filing applications
and appeals seeking eligibility under any of these incentives. Inquiries may be directed
to the Incentives Department (312-603-7529).
So as to avoid hardship or injustice, the Assessor or his designated representative may
waive any technical requirement in these rules.
III. When
To File
Pre-Notice Appeals may be filed at any time between the date the Assessor
directs the Docket Clerk to begin accepting appeals for that year and the date Notices of
Proposed Assessed Valuation are issued for the township in which the subject property is
located.
Post-Notice Appeals may be filed at any time within the filing period of
30
calendar days beginning with the date Notices of Proposed Assessed Valuation are issued
for the township in which the subject property is located.
Pre-Valuation Documentation Requests
The Office of the Assessor has a policy for certain properties in which a letter
request for pre-valuation information and documentation is substituted for the initial
Notice of Proposed Assessed Valuation. This program is an effort to have access to
information generally unavailable to the Assessor so as to arrive in the first instance at
a more accurate and fair assessed valuation. The property owner is given an opportunity to
file an appeal with the requested documentation setting forth the property owner's
estimate of market value and reasons in support thereof. This program is being expanded as
more comprehensive automation of the Assessor's record base is completed.
Please
click here for additional information regarding township mailing
dates and deadlines.
IV. Docketing
All appeals must be filed with the Assessor's Office. Beginning with the year 2000
assessment, when an appeal is filed in person by a taxpayer or representative, in either
the downtown or branch offices, a receipt with the docket number will be issued at the
time of filing. When an appeal is filed by mail, a receipt letter will be returned, by
mail, to the person filing that appeal.
No appeal will be assigned a docket number or considered to have been filed unless a
completed Owner/Lessee Verification Form accompanies the appeal where required. Please Note:
If a field check is required of your property, it must be requested by the
last date of the appeal filing period. All
subsequent inquiries should refer to the assigned docket number and the township in which
the property is located.
V. Required
Forms
To initiate an appeal you must complete and file the following forms:
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a) Real Estate
Valuation Appeal form
This form must be
completed in its entirety and shall contain: |
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(1) Name and address of the owner of the property;
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(2) Common address, township and permanent index
number(s) of the property; |
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(3) Total consideration paid for the property if
purchased within the last five years; |
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(4) Owner’s estimate of the current fair market value
of the property; |
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(5) Brief description of basis of alleged
over-assessment and |
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(6) Signature of owner or authorized representative.
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b) Property
Summary Sheet |
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One copy of the
Property Summary Sheet for the subject’s property type
(Commercial/Industrial etc.) must be completed. Consult Assessor’s
bulletins for specific information.
c) Owner/Lessee
Verification Affidavit |
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In addition to
the Valuation Appeal Form being completed as described above, one copy
of the Owner/Lessee Verification Affidavit must be completed and
notarized where required, and submitted with the Valuation Appeal Form
at the time of filing. This now requires an identification of the
taxpayer as the owner or lessee of the property and the property’s
common name. This form requires the taxpayer to declare whether the
property in question was purchased within the last five years, and if
so, to state the purchase price and date of sale and verify the income
expense statements of the operations.
Appeals
which are not accompanied by a fully completed Owner/Lessee Verification
Affidavit where required will not be accepted. |
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d)
Industrial/Commercial Sales Questionnaire |
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Pertains when
subject property has been purchased within the last 5 years. For
properties purchased within the past 5 years, one copy of the Sales
Questionnaire must be completed and submitted with Appeal documents.
Failure to file
these required forms and submit the purchase information and supporting
documentation discussed below will delay action on the appeal and may
cause the Assessor's Office not to act upon the appeal. |
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e) Field Check
Request (if applicable) |
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f) Appraisal
Summary Sheet (if applicable) |
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g) Vacancy
Affidavit (if applicable) |
VI. Contents
And Supporting Documentation
For
all property, except Class 2, a short and concise narrative explaining the
reasons for the claimed over-assessment must be prepared and filed with the
appeal form. Sufficient valid documentation should accompany the factual
statement to support all conclusions of fact, law and valuation set forth in
the appeal.
It
is suggested that the Assessor's bulletins be consulted for recommendations
as to the degree and quality of documentation. Specific proofs may be
presented for specific types of property and/or fact situations.
All
supporting documentation should be submitted at the time the appeal is filed
and docketed. Please Note: If a field check is required of your property, it
must be requested at the time that an appeal is filed. Appeals lacking
documentation will be held an additional 15 days beyond the filing deadline,
at which time they will be denied if not complete. (Note: The Assessor’s
Office will post any extension to this time deadline.)
In
the following instances, the supporting documentation is the same for all
types of property.
If the property which is the subject of the appeal has been purchased or
transferred within the last 5 years, the purchase or transfer must be
disclosed and the purchase
price and the terms of the purchase fully documented by submitting all
pertinent documents, including but not limited to signed copies of the
purchase contract, the closing statement and the real estate transfer
declaration.
All
appraisals must also disclose any purchase or other transfer of the subject
property within the last five years and shall address its effect, if any,
upon any opinion of value reported in the appraisal. If the complainant
requests a removal of an improvement from the assessment roll, the
complainant must submit an affidavit as well as copies of the demolition
permit, the paid demolition bill and any other documentation that will
establish the date and the extent of the removal of the improvement.
If
the property is partially occupied rental property, year to date income and
expense statements and/or current rent rolls shall accompany vacancy
affidavit.
Supplemental documentation may be requested by the Assessor’s Office.
VII. Affidavits
Any affidavit as to facts alleged should provide the following:
(a) identity of the person verifying the facts and indication that the person possesses
sufficient knowledge of said facts;
(b) identification of the property about which said facts are alleged;
(c) time period as to which said facts are being alleged;
(d) person verifying said facts signs the affidavit in the presence of a commissioned
notary public.
Affidavits as to the accuracy of income and expense statements, vacancy levels and
demolition are required and are to be set out on forms provided by the Assessor's Office.
VIII.
Certificate Of Error
A Certificate of Error request is initiated in all cases except exemption claims by
filing a current assessment year appeal accompanied by two Certificate of Error
applications for each tax year for which a Certificate of Error is being requested. The
request for a Certificate of Error should also be clearly noted in the upper right-hand
corner of the appeal form. The same rules and recommendations for affidavits and
supporting documentation apply for a Certificate of Error.
One set of documentation supporting the Certificate of Error must accompany each appeal
and one additional set of documentation must be filed for each tax year for which a
Certificate of Error is being requested.
It is recommended that a Certificate of Error request for a valuation reduction be
supported by a competent appraisal. If the Certificate of Error request is based on
vacancy relief, two vacancy affidavits - one from the owner and one from a disinterested
party should accompany the request. In certain instances, utility bills, rent rolls, IRS
schedules, fire or demolition reports may be submitted in lieu of a non-owner affidavit.
Exempts
All requests for Certificates of Error based on a claim for exemption shall be filed in
the Assessor's Exempt Department. However, a current assessment year appeal must be filed
in all cases where valuation of a partially exempt entity is contested.
IX. Notification
Of Results
The appellant will be notified by mail of the result of the appeal. If the appellant is
dissatisfied with the result, reconsideration may be sought upon timely submission of a
written request which details in brief and specific terms the basis for reconsideration.
All such requests for reconsideration should be addressed to the Chief of
Assessment Operations.
X. Where
To File
The following offices, room numbers and telephone numbers are listed for purposes of
obtaining forms, rules and bulletins for filing appeals, and for the actual filing of
completed appeals. Assistance in preparing appeals, except for Class 2 residential
properties, is available through the Office of Commercial/Industrial Hearings at Room 320
of the main office and at all Suburban Branch Offices.
MAIN OFFICE
(Located in Cook County Building)
Cook County Assessor’s Office,
118 N. Clark, Room 320,
(312) 603-7541 |
SUBURBAN BRANCH OFFICES
(Located in Circuit Court Buildings) |
Southwest:
Bridgeview Office,
10200 South 76th Avenue,
Room 237,
(708) 974-6451 |
West:
Maywood Office
1500 Maybrook Square
Room 082
(708) 865-6032 |
Northwest:
Rolling Meadows Office
2121 Euclid Avenue
Room 237
(847) 818-2444 |
North:
Skokie Office
5600 Old Orchard Road
Room 149
(847) 470-7237 |
South:
Markham Office
16501 South Kedzie Avenue
Room 237
(708) 210-4100 |
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