cook county assessor rules

endobj May 18, 2020: The Official Appeal Rules have been updated. Thompson said if a property, which has multiple, uses, both as a seasonal cabin and a short-term rental, has 183 nights (or more) of rental in a calendar year, the property will be classified commercial. The Authorization Form may not be modified. Purchasers of exempt property must also notify the Cook County Assessor's Office in writing by certified mail." Feb 21, 2018 | Paris Schutz. The Board will post in its office and publish the opening and closing dates for filing for each of the 38 townships in Cook County… Rule 11 A party may substitute an appearance on behalf of a taxpayer by filing a completed Withdrawal and/or Substitution Form. The CCAO will accept an e-signature conforming with the Illinois Electronic Commerce Security Act. Rule 19 Appraisals submitted by taxpayers must pertain to the property’s Highest and Best Use, and must be compliant with the Uniform Standards of Professional Appraisal Practice (“USPAP”) and Illinois state law. Contact Our Offices <> Rule 8 Practitioners are required to file all appeal complaints via the SmartFile electronic filing system available on the Assessor’s website at www.cookcountyassessor.com/Appeals. Re-Review of an Assessed Valuation Appeal Decision. The Cook County Clerkʼs office is the chief election authority for more than 120 towns and villages in suburban Cook County. Such forms may include, but are not limited to, the Schedule E of the taxpayer’s 1040 IRS form, IRS Form 8825, IRS Form 1065, and IL-990-T. Taxpayers who do not possess such record(s) may attest that they have made reasonable efforts to obtain the record(s) and have been unable to do so, or that such documents do not exist. Rule 26 The CCAO will not accept requests for re-review of its 2020 assessed valuation appeal decisions. Rule 17 With the exception of individual taxpayers filing an Appeal on their own behalf pertaining to their own residence, filers must submit an original and clear photograph of the front of the subject property, date-stamped within one year of the lien date (January 1) of the assessment year under appeal. These exemptions reduce the equalized assessed value (EAV), or taxed value, of a home. ), as determined by the Illinois Department of Revenue (“IDOR”), under Article 15 of the Illinois Property Tax Code. The Cook County Assessor’s Official Appeal Rules (the “Rules”) provide requirements, parameters, and guidance to persons preparing or filing an assessment appeal (an “Appeal”) for review by the Cook County Assessor’s Office (“CCAO”). Fritz Kaegi, Cook County Assessor. Rule 1 Failure to follow any of these Rules, or any other rules and policies of the CCAO that are applicable to a particular appeal, may result in denial of that Appeal, at the discretion of the CCAO. Jack Fitzgerald 2020-02-12T00:09:55+00:00. Where the property that is the subject of an appeal is an income-producing property, in whole or in part, Using SmartFile, the taxpayer must also submit a copy of any IRS tax schedule forms that were. 118 North Clark Street • Third Floor, Room #320 • Chicago, IL 60602. A recent, date-stamped, original and clear photograph of the land claimed to be excess must be filed with the Assessor. Rule 14 Taxpayers must use the applicable appeal forms located at: www.cookcountyassessor.com/Appeals . the Assessor, as set forth in these Official Rules of the Cook County Assessor. Both the seller’s and the buyer’s identity, and any relationship between them, must be revealed. All appeal-related forms promulgated by the CCAO, both online (“SmartFile”) and paper-based (PDF files), are available at, Photocopies and scans of signed complaint forms and other signed or notarized documents are accepted, but the CCAO reserves the right to require or request an original copy with a “wet” signature as it deems necessary. All complaints submitted using a conventional, paper complaint form, except complaints submitted by individual taxpayers on their own behalf pertaining to their own residences, must be submitted to the main office of the CCAO, located in the County Building at 118 North Clark Street, Room 301, Chicago, Illinois 60602. Joseph "Joe" Berrios (born February 14, 1952) is a Democratic politician who was the An original, clear, date-stamped photograph of the subject property before and after demolition. Relief will not be denied summarily if appeal submissions substantially comply with the requirements of these Rules. (Previously, complaints were permitted to be filed within 30 days of the date a township opened for filing, and the submission of documentation was permitted for an additional 10 days thereafter. Rule 18 A taxpayer must disclose the purchase price of the subject property and the date of purchase if it took place within two years of the lien date (January 1) of the assessment year under appeal, and must file with the Assessor relevant sales documents (e.g., the sale agreement or closing statement, including the sale price and sale date). from the relevant parties such that a single, duly authorized agent is established to the CCAO’s satisfaction. All Appeal complaints must be filed using the applicable version of the CCAO’s official complaint form or its electronic equivalent, constituted by the mandatory fields in SmartFile. If assessment reduction is sought on the grounds of vacancy at a specific property, the taxpayer must file: A Vacancy/Occupancy Affidavit on the form provided by the Assessor (Occupancy shall include all space for which rent is being paid or is payable, even though the space may actually be vacant); and, Photographs of the interior vacant space or units, dated during the assessment year under appeal; and, An affidavit that comports with the Affidavit form on the Assessor’s website, setting forth the duration of the vacancy, the reason for the vacancy, and a description of the attempts made to lease the vacant space, including any documents providing evidence of such attempts, such as rental listings or other advertisements. 118 North Clark Street • Third Floor, Room #320 • Chicago, IL 60602, Local Township Assessors • CCAO Office Locations • Cook County Government Offices. An affidavit filed on behalf of a business entity, such as a corporation, LLP, limited partnership, REIT, etc., where one person does not have knowledge of all facts, may be filed by a duly qualified representative of the entity based upon that affiant’s inquiry of, and based on facts ascertained from, representatives of the entity having knowledge of all facts. These rules shall be effective on the date of adoption by the Cook County Assessor. Therefore, if you intend to appeal a particular PIN, you should submit your RPIE filing before the appeal deadline for that PIN. endobj No form may be filed by facsimile (fax), except appeal re-review request forms submitted pursuant to. Download the rules as a pdf file. 3 0 obj The CCAO encourages parties to file substitutions prior to the close of the relevant Township’s review period. Non-attorneys: find your code by contacting our Freedom of Information Department, (312) 603-5307 . Please read the general information about appeals for important information about rules for filing and deadlines for your area. The Cook County Assessor’s Official Appeal Rules (the “Rules”) provide requirements, parameters, and guidance to persons preparing or filing an assessment appeal (an “Appeal”) for review by the Cook County Assessor’s Office (“CCAO”). For purposes of this Rule, income-producing property is defined as non-owner occupied parcels of real property that generate rental income, but does not include residential properties with 6 or fewer units. If the taxpayer files an appeal for the Assessor to apply a non-homestead exemption that exempts a property from taxation for 100% of an assessment year, the office will void the appeal and deliver it to the Exempt Department for processing. The Cook County Assessor has announced new rules and procedures that will be in effect during the 2020 assessment year. You do not need to hire an attorney to file an appeal and filing is free at our office. The Cook County Clerk's office certifies newly commissioned notaries public who live in Cook County and certifies notaries' signatures. If you are one of these new homeowners, and our Office has received data about your home purchase, your application should arrive in the mail in March 2021, or you can apply online . ��&�G��H�E��o��\׸��,�mӉ@/��mz~=ߺ��R|��w@��6��w��O��ї�/��/��ߍ��A��tAb��K��l�P�T��:��k9��|z��(꧍"��]�tYDy9uˢ�-�gLn�:)c-߸{H�\mh�>�CQDD��6!K(G��|��s�\=��m� ��u�ϭ��vִ�ꮡ5��ʻ��9�ik�/��S��=k�u��?XM���$�n(�Mc�7,{~8�(�9�M�M�� \��圾�*��@��7��BbuX��p0[�.IJ��g��Jh}9"��/O�|I��>^��(8��8��^tm��6�Π��;�:؁��}��̩Iʤ�=%��f SFs�~Ʉ�4Y�8�A鰭�K:ht��[("cD�:6�E� e��b�\\��t��>��ED��T6��a|;�ĭ�5jk�/{j��@�+��[�qSB�c��]��)��C �ˑmr�6�~��2Jz�3:]��s��VJEC�MT��c��z�Xo�q�]��|֝�vR��\j��L�u��k3*F�P� ��>�܄N�Uj�,�ao�-騑��0�pR��7�H�rii�ڤl�g��C�k�g��.`�\�ӣ��r�]n�sP7߅F0Nl{��,��(R[ �l�Q�tX^��Ex�z�m��Ď�Y@��xS^�Ղt��cB�G�[Hl�Qx��+z$.�]�iP�]��)s+'� �C�olϑ/��L�MgIKJ��+֏H�-�� 5�Z�h1n�~��6�_JE�k�B��=X;��4E��_�&x��x��ap�!LY�{p��i[�"j8�E��g%��4V��D�� G�Z��q�ӝ�. A complaint must be filed on or before, the date established by the Board as the official closing date for the township in which the property is located. <>>> Fritz Kaegi, Cook County Assessor. When each township reassessment is completed by the Assessor, property owners may appeal the assessment set by the Assessor at the Board. If the taxpayer files an appeal for the Assessor to apply a non-homestead exemption that exempts a property from taxation for 100% of an assessment year, the office will void the appeal and deliver it to the Exempt Department for processing. if air rights property, submit plat of survey. Rule 13 Unless otherwise noted on the Assessor’s website, additional documentation in support of a complaint will not be accepted after the official appeal deadline for the relevant Township. Section 4: Rules and Regulations, Available for Public Inspection These rules are adopted pursuant to Section 9-275 of the Property Tax Code. All affidavits filed with the Assessor must be signed by a person having knowledge of the facts. All subsequent complaints will be disregarded, provided, however, that if more than one party (attorney, representative, or taxpayer) files a complaint on the same PIN(s), the CCAO will notify all parties filing on the same PIN(s) that a question regarding authority to file a complaint on the PIN(s) must be resolved. Rule 20 Where the property that is the subject of an appeal is an income-producing property, in whole or in part, the taxpayer must file the Assessor’s Real Property Income and Expense (RPIE) Online Form, which can be found at http://RPIE.cookcountyassessor.com.
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