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Amari and Locallo's FAQs

PROPERTY IDENTIFICATION

What is a PIN?A PIN is an abbreviation for “property index number”. It is a unique 14-digit number that represents a parcel of land for real estate tax purposes. The PIN uniquely describes the parcel's location on the county tax maps.
How to I find my PIN?You can locate your PIN the following ways:
  1. Real estate tax bills
  2. Deed
  3. Closing documents
  4. You can also search for your PIN by address on the Cook County Assessor's website.
I have two or more PINs for my property, am I being assessed twice?The answer is likely, no. The most common reason why a property may have multiple PINs is because the building most likely extends over one or more parcels of land. In this situation the assessment of the building is prorated/split between multiple PINs.

COOK COUNTY ASSESSMENT PROCESS

What is the reassessment and when does it occur?The Cook County Assessor is obligated to reassess property every three years. Cook County has 38 Townships. These Townships are divided into one of three geographical areas: the North Suburbs, the South Suburbs, and the City of Chicago which creates a triennial reassessment cycle. Each year one of these geographical areas are reassessed for real estate tax purposes and it's typically during these triennial reassessment years when the Cook County Assessor will propose a change to your property's tax assessment to reflect its believed value change over its prior three years. Real property in the geographical areas not scheduled for a reassessment, generally do not see increases or decreases in their assessments until they are reassessed. However, the Assessor can reassess any property any year but must provide adequate notice to the taxpayer of record of any changes in an assessment.
How will I know if my property is being reassessed?The Cook County Assessor must provide notice to the taxpayer of record after changing an assessment. Notice typically comes by regular U. S. mailings to the taxpayer of record. Keeping your contact information current with the Cook County Assessor will assist in your receiving timely notice of any change in an assessment before announced dates to appeal are closed.
After I receive an assessment notice what should I do?Our firm maintains an assessment database of our retained clients that alerts us to any change in an assessment by the Cook County Assessor, and so it is not necessary to send us your notice. We will have reached out to you for the necessary authorization forms and other required documentation to analyze the assessment and file any appeal on your behalf.

Please note that if you receive any other notices from the Assessor, it is best to send them directly to us and we will respond to the Assessor. Any personal response to the Assessor by you may result in voiding our appeal of your behalf.

Keeping your contact information current will assist us in contacting you by mail, email, or telephone.

THE APPEAL PROCESS

What is the primary job of the Cook County Assessor?The Assessor's office has two primary jobs - (1) Assess real property in Cook County. (2) Review appeals of proposed assessments.
What is an assessment?An assessment for real estate tax purposes is reflection of fair market value. In Cook County, residential property is assessed at 10% of fair market value. Commercial and Industrial properties are assessed at 25% of fair market value.

For example, if the Assessor proposes a 10,000 assessment on a residential property, it means that it is the opinion of the Assessor's office that your home is worth $100,000.

Similarly, if the Assessor proposes a 25,000 assessment on a commercial property, it means that it is the opinion of the Assessor's office that the commercial property is worth $100,000.

The Assessor's proposed assessment can be appealed to its office, the Cook County Board of Review and in some cases of merit, to the Circuit Court of Cook County or the Illinois Property Tax Appeal Board. Each level of appeal has different methods and regulations for a review of a proposed assessment.
What methodology does the Assessor use to assess each property?Primarily, the Assessor uses a mass appraisal analysis to measure the value of real property which includes both industry and local market trends. Instead of appraising property one-by-one, mass appraisal looks to the real estate market to detect local trends in property values based on location and characteristics. Those trends are used to estimate the fair market value of each property based on its location and characteristics.
What is the Cook County Board of Review?The Cook County Board of Review is a quasi-judicial agency independent of the Cook County Assessor that oversees tax assessments for all properties in Cook County. The Board of Review has the authority to change the Assessor's proposed assessment.
Can I file an appeal with the Cook County Board of Review even if I did not appeal my property's tax assessment with the Cook County Assessor?Yes. You can appeal your property's current tax year assessment with the Cook County Board of Review regardless of whether you filed an appeal with the Cook County Assessor.
Are there any additional venues to appeal my property's tax assessment if I'm unhappy with the Cook County Board of Review's final decision?Yes. Under circumstances that support a significant reduction from a proposed assessment, you may be able to appeal your property's current tax year assessment further to the State of Illinois Property Tax Appeal Board or to the Circuit Court of Cook County. Our firm will make recommendations if an appeal is viable.
Is payment of my real estate taxes delayed by an appeal to the State of Illinois Property Tax Appeal Board or to the Circuit Court of Cook County?No. An appeal of the Cook County Board of Review's decision for your property to either the State of Illinois Property Tax Appeal Board or to the Circuit Court of Cook County, does not relieve you of the responsibility of paying your real estate taxes on time and in full.

Appeals to the State of Illinois Property Tax Appeal Board and Circuit Court of Cook County often take three years, on average, to be resolved, so your appeal is very unlikely to be decided by the due date the real estate taxes are to be paid.
What happens if the State of Illinois Property Tax Appeal Board or the Circuit Court of Cook County decides to lower my property's tax assessment?The Cook County Treasurer is required to refund you for your overpayment, plus interest, according to statutory limitations allowed by law at the time of the refund.
Should I wait to pay my real estate taxes until I receive a decision back from the Cook County Assessor and/or Cook County Board of Review on my appeal?No. If successful in contesting your property's current year tax assessment, the relief is an adjusted assessment less than what was proposed which will first be reflected on the second installment tax bill that you will receive for your property. Your 2nd installment tax bill cannot and will not be calculated until the Cook County Board of Review has concluded its review of every appeal filed for every township in Cook County for the current tax year and the levy and tax rates are published to be applied to your assessment. A lower assessment than what was proposed will lower the amount of the real estate taxes due in the 2nd installment.

TAX BILLS

Why do I receive two tax bills each year?In Cook County, real estate taxes are paid one year in arrears. Example: the 2023 calendar years real estate taxes are paid in the following year 2024. The 2024 real estate taxes are paid in 2025, etc. Why? Because government needs funding, and property owners need full opportunity to file appeals of proposed assessments. To administer these needs, real estate taxes are paid in arrears and each calendar year has two billing due dates. This allows the Assessor and Board of Review to continue reviewing appeals between calendar years and to finalize the levy and tax rates before a 2nd second installment is sent to taxpayers of record.
How are my property taxes calculated?
How your taxes are calculated How your taxes are calculated
The 1st installment real estate tax bill:

In Cook County, Illinois, property taxes are collected in two installments each year. The 1st installment tax bill amounts to 55% of the previous year's total tax bill. This installment serves as an advance payment towards the property taxes for the current year. Property owners should be aware that this initial installment is not a final tax bill for the year, but rather a partial payment to help distribute the tax burden throughout the year.

The 1st first installment is mailed February 1st and due March 1st.

The 2nd installment real estate tax bill:

The 2nd installment is typically issued in the fall and makes up the difference owed after the final assessment is certified by the Board of Review, the multiplier is created by IDOR, exemptions are applied by the Assessor and the tax rate is calculated by the Clerk's office.
Where and when are the tax savings from a successful appeal at the Assessor and/or Board of Review applied?Any change in an assessment will be reflected on the 2nd installment bill issued in the latter half of each calendar year.

RESIDENTIAL APPEALS

How does Amari & Locallo appeal my assessment?There are a few different ways to appeal the assessment on your home. First, we look at lack of uniformity with your neighbors. The purpose is to make sure that your home is not assessed higher than similar homes in your neighborhood.

We also review the proposed fair market value and analyze whether a lower market value can be supported based on a recent purchase or appraisal.

If your home was vacant due to new construction or a disaster like a flood, we can appeal for temporary relief due to the vacancy.
What documentation do I need to provide to Amari & Locallo?In addition to an executed retention agreement, we typically request the following:
  • An Executed Cook County Assessor Owner / Lessee Verification form.
  • An Executed Board of Review Attorney Authorization form.
  • Copies of purchase documents, like a settlement statement and deed, if you purchased your home within the past 3 years.
  • A copy of a recent appraisal, if any.
  • Recent interior and exterior photographs.
Do I need to notarize the forms that require a notary's signature?Yes. If needed, most banks offer notary services.
Do you need hard copies of the appeal forms?No. Electronic versions will work if everything is clearly legible.
Do you need a copy of my real estate tax bill?No. We already have this information on file.

RESIDENTIAL EXEMPTIONS

What type of Exemptions are available for homeowners?There are several, below is a list:
  • Homeowners
  • Senior Citizen
  • Senior Freeze
  • Returning Veterans
  • Disabled Veterans
  • Disabled Persons
  • Home Improvement
How Do I apply for an Exemption?We recommend visiting the Assessor's website for more information about how to qualify and apply. You can apply for most exemptions online here
Does Amari & Locallo apply for exemptions on behalf of the client?No. The taxpayer is responsible for applying for any exemption they may qualify for.
When does the County apply my Homeowner's Exemption or Senior Citizen Exemption?Exemptions are applied to the 2nd installment tax bill each year.
What if my Exemption wasn't applied to my tax bill?You can apply for an Exemption Certificate of Error on the Assessor's website and the County will issue you a refund directly. Apply here

COMMERCIAL / INDUSTRIAL / MULTIFAMILY APPEALS

How does Amari & Locallo appeal my assessment?There are three traditional approaches to value – cost, income, and a sales comparison approaches to value.

If the property is owner-occupied, we generally recommend having the property appraised for real estate tax purposes to be used as evidence for appeal. Our appeal evidence is stronger when we have a third-party qualified expert appraiser supporting our request for a lower market value.

If the property is a rental property, it is necessary to support our appeal with income documentation showing rental income and building expenses.
What documentation do I need to provide to Amari & Locallo?In addition to an executed retention agreement, we typically request the following:
  • An Executed Cook County Assessor Owner / Lessee Verification form.
  • An Executed Board of Review Attorney Authorization form.
  • Copies of purchase documents, like a settlement statement and deed, if you purchased your home within the past 3 years.
  • A copy of a recent appraisal, if any.
  • Copies of lease(s), if any.
  • A current Rent Roll, if any.
  • Three years of income & expense statements, typically reported on a federal tax return schedule E or 8825.
  • Recent interior and exterior photographs.
Do I need to notarize the forms that ask for a notary's signature?Yes. If needed, most banks offer notary services.
Do you need hard copies of the appeal forms?No. Electronic versions will work if everything is clearly legible.
Do you need a copy of my real estate tax bill?No. We already have this information on file.

CONDOMINUM / TOWNHOME APPEALS

How does Amari & Locallo appeal my assessment?For Condominium buildings and Townhome associations, we recommend filing a joint appeal on behalf of all owners.

Condominium units are assessed based on its percentage of ownership as recorded in the Condominium Declaration.

The County Assessing Officials will not reduce the assessment on one unit in the building because it would create inequity. Two units with the same percentage of ownership would have two different assessments.

When we appeal, we request the County to reduce the value of the entire building and then the assessments on all units are reduced equitably based on their percentage of ownership.

Townhome associations are similar in that the same size homes are generally assessed the same and are more likely to receive relief applied equitably across the association.
Who can sign appeal documents for a condominium property?Pursuant to the Association's Declaration and By-Laws, any Board Member should have authority to sign on behalf of the Association. They can complete the forms as an “Agent” on behalf of the Association.

RESIDENTIAL APPEALS OUTSIDE OF COOK COUNTY

Does Amari & Locallo file Residential Appeals outside of Cook County?No. Our firm is only handling commercial and industrial properties outside of Cook County, and does not handle residential appeals. Assessors in the Collar Counties prefer speaking with the homeowners themselves about their properties. I would recommend spending a few minutes on your local Township's website first to review the Assessor's record card for your property. There you can also check the assessments of some of the most similar homes in your neighborhood. If you still feel the assessed value of your home is too high, we strongly encourage you to contact the Assessor's Office yourself to discuss. If we can be of any assistance on any commercial, industrial, or multifamily (6+ units) properties, please let us know.