The Cook County Board of Review is an independent office created by statute by the Illinois General Assembly and is governed by three commissioners who are elected by district for two- or four-year terms. Cook County, which includes Chicago, is the United States' second-most populous county (after Los Angeles County, California) with a population of 5.2 million residents. The Cook County Board of Review holds quasi-judicial powers to adjudicate taxpayer complaints or recommend exempt status of real property.

The board had been first created after the task of hearing tax appeals was transferred from the Cook County Board of Commissioners to a three-member board of review.^[1] The Revenue Act of 1939 converted this appeals system into a two member Cook County Board of Appeals.^[1] Both members were elected in a single at-large election held quadrennially.^{[citation needed]} It remained this way until 1998.^[1] In 1996, the Illinois Legislature successfully passed Public Act 89-671, which made it so that, in 1998, the Cook County Board of Appeals would be renamed Cook County Board of Review and be reconstituted as a three-member body.^[1]

The board of review allows residential and commercial property owners to contest an assessment made by the Cook County assessor that they believe incorrect or unjust. The Cook County 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. There are approximately 1.8 million parcels of property in Cook County. The Board of Review adjudicated 422,713 parcel appeals in the 2012 assessment year.^[2]

Members are elected by district.^[3]

The Cook County Board of Review has its three seats rotate the length of terms. In a staggered fashion (in which no two seats have coinciding two-year terms), the seats rotate between two consecutive four-year terms and a two-year term.^[3]

The following table indicates whether a seat was/will be up for election in a given year:

More information Seats up for election by year (through 2042), Year ...

Seats up for election by year (through 2042)[3]
Year	District
	1st	2nd	3rd
1998	Election	Election	Election
2002	Election	Election	Election
2004	No election	No election	Election
2006	Election	Election	No election
2008	No election	Election	Election
2010	Election	No election	No election
2012	Election	Election	Election
2014	No election	No election	Election
2016	Election	Election	No election
2018	No election	Election	Election
2020	Election	No election	No election
2022	Election	Election	Election
2024	No election	No election	Election
2026	Election	Election	No election
2028	No election	Election	Election
2030	Election	No election	No election
2042	Election	Election	Election

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• Cook County Board of Commissioners
• Chicago City Council