Cook County Board of Review
The Cook County Board of Review is an independent office created by statute by the Illinois State Legislature and is governed by 3 commissioners who are elected by district for two or four year terms. Cook County, which includes the City of Chicago, is the United States' second most populous county (after Los Angeles County, California) with a population of 5.2 million residents. The Board of Review allows residential and commercial property owners to contest an assessment made by the Cook County Assessor that they believe incorrect or unjust. The Cook County Board of Review is vested with quasi-judicial powers to adjudicate taxpayer complaints or recommend exempt status of real property, which includes: residential, commercial, industrial, condominium property, and vacant land. There are approximately 1.8 million parcels of property in Cook County. The Board of Review adjudicated 422,713 parcel appeals in the 2012 assessment year.[1]
History
The board had been first created after the task of hearing tax appeals was transferred from the Cook County Board of Commissioners to a three member Board of Review.[2] The Revenue Act of 1939 converted this appeals system into a two member Cook County Board of Appeals.[2] Both members were elected in a single at-large election held quadrennially. It remained this way until 1998.[2] In 1996, the Illinois Legislature successfully passed Public Act 89-671, which made it so that, in 1998, the Cook County Board of Appeals would be renamed Cook County Board of Review and be reconstituted as a three-member body.[2]
Elections
Members are elected by district.[3]
The Cook County Board of Review has its three seats rotate the length of terms. In a staggered fashion (in which no two seats have coinciding two-year terms), the seats rotate between two consecutive four-year terms and a two-year term.[3]
Scheduled elections for each seat over the next twenty years are as follows:[3]
- District 1: 2020, 2022, 2026, 2030, 2032, 2036, 2040
- District 2: 2022, 2026, 2028, 2032, 2036, 2038
- District 3: 2022, 2024, 2028, 2032, 2034, 2038
Composition
Affiliation | Members | |
Democratic Party | 3 | |
Republican Party | 0 | |
Total |
3 | |
List of Commissioners
This is a list of the Cook County Board Of Review Commissioners in order by district. This list is current as of December 2020.
District | Commissioner | In office since | Party |
---|---|---|---|
1 | Tammy Wendt | 2020 | Democratic |
2 | Michael Cabonargi | 2011 | Democratic |
3 | Larry Rogers, Jr. | 2004 | Democratic |
References
- History of the Cook County Board of Review
- "History of The Board of Review". Cook County Board Of Review. 23 May 2017. Retrieved 10 April 2020.
- "35 ILCS 200/5-5". ilga.gov. Government of Illinois. Retrieved 18 March 2020.