Didn't like assessment? You can file complaint

It's never too late for Cook County homeowners to appeal theirproperty tax assessments.

Experts say property owners who can prove they are over-assessedcan save hundreds of dollars in real estate taxes if they file acomplaint with either the Cook County Assessor's office or the CountyBoard of (Tax) Appeals.

"We do make mistakes," said Cook County Assessor Thomas C.Hynes. "We want property owners to know they can have theirassessment corrected if it is in error."

"Inaccuracies can come from many causes, for example, computererrors or mistakes in the records of the physical characteristics ofthe property," said Dick Vanecko, director of community relations forthe assessor's office.

Although appeal deadlines affecting the current bill havepassed, property owners now can file an assessment complaint for thecoming year with the assessor's office and pre-register a protestwith the appeals board. However, if an assessment reduction isgranted, it won't be reflected on your tax bill until next year.

No figures are available for the number of assessment reductionsgranted through appeal. However, about 24,000 property owners filedcomplaints on their 1986 assessments.

The assessor's Homeowner's Assistance Department is openyear-round to help property owners with assessment problems and givethem advice on how to file complaints.

Homeowners seeking an assessment reduction from the assessorshould go to the third floor of the County Building, 118 N. Clark,and meet with a member of the Homeowner's Assistance staff. Call443-7550 for information, forms and assistance.

Homeowners also can file complaints in the assessor's branchoffices: Room 204 at the Circuit Court Building, 1500 Maybrook Sq.,in Maywood (865-6032); Room 237 of the Circuit Court Building, 16501S. Kedzie, in Markham (210-4100), or in Room 149 at Circuit CourtBuilding, 5600 Old Orchard Rd., in Skokie (470-7237).

Suburban property owners also can receive assistance in filingcomplaints at local township assessor's offices.

Staff members at these offices will explain how the assessorarrived at the market value and assessment level for the property,check records and provide information.

After meeting with a staff member, if a property owner stillbelieves he is over-assessed, the assessor's representative will helphim fill out a complaint.

It is not necessary to hire a lawyer, nor is it always necessaryto produce special documents. However, the following sources ofinformation are helpful to both the assessor's office and the appealsboard in determining the value of the property: Purchase contracts and closing statements that prove the home wasbought recently at a price lower than the market value printed on theassessment notice. Evidence of comparable homes in the neighborhood that have been soldat lower prices. Evidence of comparable homes in the neighborhood with lowerassessments. (Make sure the comparable examples are as similar aspossible to your property in size, type of construction and generalcondition.) If possible, include addresses and permanent index numbers of thecomparable properties.

Index numbers for properties in Chicago can be researched bystreet address in the County Collector's office, Room 112 in the CookCounty Building. Index numbers for suburban properties can beobtained from local township assessors. Photos of your home and others in the neighborhood to show conditionof the properties and special differences that could reduce theassessment.

As another aid to homeowners in reviewing their assessments, acomputer printout listing their home's physical characteristics,including type of residence, square footage of living area andexterior construction materials is available from both the assessor'soffice and the Board of Appeals.

"This information also was provided on all of the quadrennialreassessment notices sent to homeowners," Vanecko of the assessor'soffice said. "Homeowners should carefully examine the printout forfactual errors, which could be grounds for an appeal."

If the homeowner is not satisfied with the result of hiscomplaint, he can meet with the taxpayer's advocate, an ombudsman forproperty owners in the assessor's office, who will double-check theappeal and explain why it was rejected, and have the complaintreviewed again, if called for.

Rather than wait for the results of the assessor's verdict on acomplaint, it's also a good idea for a homeowner to pre-register hisprotest with the appeals board. To pre-register, call 443-5542 andgive the board your name and address.

Homeowners who call will receive appeal forms, and two freepamphlets: "Welcome to the Board of Appeals," and "Official Rules ofthe Board of Appeals."

Another flyer, "How to Present a Case Based on Lack ofUniformity," also is available. It is useful if a homeowner feelshis home's assessment is higher than similar properties in hisneighborhood.

Thousands of free pamphlets have been distributed to homeowners,senior citizens groups and community and civic organizations throughthe board's Out Reach programs.

You'll need the assessor's notice of assessment to file anappeal with the board. You'll also need the same informationrequired by the assessor to show why your assessment should belowered. However, documentation will not have to be produced until ahearing with the board.

After Thanksgiving, the Board of Appeals will begin hearings on1987 protests.

The board goes into action after the assessor completes theassessments in each township.

Deputy commissioner Thomas Jaconetty said the appeals board's50-person staff handled 24,236 complaints last year, including 2,948from homeowners.

As a result of the complaints, the board handed out $125.5million in assessment reductions.

Jaconetty said about half of the individual homeowners who filedcomplaints received assessment reductions.