The Cook County Board of Review is an independent office created by statute by the Illinois General Assembly and is governed by three commissioners who are elected by district for two- or four-year terms. Cook County, which includes Chicago, is the United States' second-most populous county (after Los Angeles County, California) with a population of 5.2 million residents. The Cook County Board of Review holds quasi-judicial powers to adjudicate taxpayer complaints or recommend exempt status of real property.

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.[1] The Revenue Act of 1939 converted this appeals system into a two member Cook County Board of Appeals.[1] Both members were elected in a single at-large election held quadrennially. It remained this way until 1998.[1] 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.[1]

Responsibilities

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.[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]

The following table indicates whether a seat was/will be up for election in a given year:

Seats up for election by year (through 2042)[3]
Year District
1st2nd3rd
1998 Election Election Election
2002 Election Election Election
2004 No election No election Election
2006 Election Election No election
2008 No election Election Election
2010 Election No election No election
2012 Election Election Election
2014 No election No election Election
2016 Election Election No election
2018 No election Election Election
2020 Election No election No election
2022 Election Election Election
2024 No election No election Election
2026 Election Election No election
2028 No election Election Election
2030 Election No election No election
2042 Election Election Election

Composition

Affiliation Members
  Democratic Party 3
  Republican Party 0
 Total
 3

Commissioners

Current

This is a list of the Cook County Board Of Review Commissioners in order by district. This list is current as of December 2022:

District Commissioner In office since Party
1George A. Cardenas2022Democratic
2Samantha Steele2022Democratic
3Larry Rogers, Jr.2004Democratic

Past

Individuals who served on the original three-member Cook County Board of Review included Patrick Nash.

Individuals who served on the two-member Cook County Board of Appeals included Joseph Berrios, Wilson Frost, Pat Quinn, and Harry H. Semrow.

Members of the Cook County Board of Review (1998–present)

1st district
  • Maureen Murphy (Republican): December 1998 – December 2006
  • Brendan Houlihan (Democrat): December 2006 – December 2010
  • Dan Patlak (Republican): December 2010 – December 2020
  • Tammy Wendt (Democrat): December 2020 – December 2022
  • George Cardenas (Democrat): December 2022 – present
2nd district
  • Joseph Berrios (Democrat): December 1998 — December 2010
  • Michael Cabonargi (Democrat): February 2011 – December 2022
  • Samantha Steele (Democrat): December 2022 – present
3rd district

See also

References

  1. 1 2 3 4 "History of The Board of Review". Cook County Board Of Review. 23 May 2017. Archived from the original on 11 May 2020. Retrieved 10 April 2020.
  2. ↑ "History of the Cook County Board of Review". Archived from the original on 2017-11-09. Retrieved 2017-11-08.
  3. 1 2 3 "35 ILCS 200/5-5". ilga.gov. Government of Illinois. Retrieved 18 March 2020.
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