Should you have representation during a property tax appeal?

On Behalf of | Jan 11, 2021 | property tax appeals | 0 comments

As a property owner, you are likely to have concerns about how high your property tax rate is. It is possible that the tax assessor has incorrectly determined the value of your property. If you have gathered evidence to appeal your assessment, you may wonder if you should have legal representation at the Cook County Board of Review to help present your case.

Bringing an attorney to the county board is an important question for more than one reason. You may want the help of someone who is a legal expert in property tax assessment appeals. However, there might be instances where having an attorney is not optional, but mandatory.

Representation for taxpayers

According to the Cook County Board of Review, if you own a property as an individual taxpayer, you may come before the board and represent yourself. Having an attorney present your appeal is an option, but the board does not require it. The board does necessitate that whoever represents you must file an Attorney Authorization Form to confirm the representation is legitimate.

Representation for business owners

The situation is different if you own property through a business entity. You may be an owner or co-owner of an LLC or a corporation, or you serve as part of a condominium association. If so, the county board requires you to have an attorney present your appeal. The board clarifies that only an attorney can represent you. A person who is not an attorney does not have authorization to act on a taxpayer’s behalf.

The county board states that failing to follow the rules can serve as the basis to turn down relief. So depending on the type of property owner you are, you may need to follow specific procedures for representation so that the county board does not throw out your assessment appeal.