The Cook County Board of Review (BOR) has decided to re-open all townships that have already closed for the 2025 appeal session, giving taxpayers an additional opportunity to file property tax appeals. The Board of Review, which hears appeals of the assessed values set by the Cook County Assessor’s Office, normally provides taxpayers with a 30-day filing window as townships open in phases to manage appeals efficiently. This year, unprecedented circumstances have led the Board to take the extraordinary step of re-opening every township that previously closed. Property tax bills, which are typically mailed on July 1, were instead mailed on November 14. The delay has placed unexpected financial pressure on many households. In recognition of this added strain, the Board determined that expanding the appeal window for this session is a necessary step to ensure more taxpayers have a fair opportunity to seek relief moving forward. It is important to note that appeals filed during this session will be reflected on tax bills issued in 2026.  The Board will announce specific re-opening dates and filing instructions in the coming days. Taxpayers will be able to file online.