The Board of Review has a long history in Cook County. Until about 1998, the Board of Review was a two-member Board of Appeals. Those two members were elected at-large instead of by district and were always Chicago Democrats. To assist taxpayers, legislation passed by the Illinois Legislature in 1996 created the three-member Board of Review that exists today.
During the latter portion of the nineteenth century and in the early twentieth century, property tax assessment appeals were heard by the Cook County Board. Later, that function was given directly to a three member Board of Review. The Revenue Act of 1939 converted the appeal system to a two member Board of Appeals which remained until 1998, when the legislation mentioned above created the current Board of Review.
Under the current property tax code, the Board of Review is authorized to determine whether an assessment is fair and correct. The Board has the power to revise, correct, change, alter, modify or confirm any assessment in whole or in part as justice shall require.