The Board of Review is a government office that provides the taxpayers of Cook County an opportunity to appeal the over-valuation of property assessments. The Board of Review consists of three Commissioners elected in three separate districts in Cook County. The 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. The Commissioners and entire staff at the Board of Review are dedicated to serving the taxpayers of Cook County. Our mission is to provide an efficient and accessible service to all property owners. It is our commitment to review each appeal with careful consideration to ensure a fair and impartial judgment, regarding your assessment.