Cook County Board of Review Now Sending Notice of PTAB Appeals by Electronic Mail

In yet another change brought about by COVID-19, the Cook County Board of Review is now providing notice of new Property Tax Appeal Board (PTAB) appeals by electronic mail. Since PTAB acquired jurisdiction in Cook County to adjudicate assessment appeals commencing in 1997, the Board of Review has sent notice to taxing districts by United States mail. As of today, the Board of Review is informing taxing districts by electronic mail, using the sending email address of BOARDOFREVIEWREPORTSERVER@cookcountyil.gov. The issuance of notice from the Board of Review initiates the sixty (60) day period when a taxing district may intervene in an appeal. Failure to intervene during the 60-day period results in a forfeiture of the right to participate in the appeal and to have a role in the adjudication of that appeal, including the magnitude of any resulting refund.

We are not certain how the Board of Review is determining what email address to use at each taxing district, so it is possible that electronic notice may be coming to a different person in your district than the person to whom U.S. mail notices were directed. We urge you to check with colleagues to make certain that notice is received by the correct person in your district.

We will continue to monitor the changes prompted by COVID-19 as they affect Illinois school districts and the property tax assessment, appeal, and collection process and bring you more information as it becomes available. For more information on this topic contact the authors of this alert or any other Franczek attorney.