The Application for Property Tax Abatement is the form the Cook County Board of Review uses to review the eligibility of surviving spouses of fallen police officers, fire, rescue and emergency medical workers, and soldiers who died on active duty in Iraq or Afghanistan. It is one of the Cook County property tax forms and is tied to the Surviving Spouse Tax Abatement. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and the program information are published by Cook County at the official URL below.
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What is Application for Property Tax Abatement – Cook County, IL?
The Application for Property Tax Abatement is the two-page Cook County form on which a surviving spouse of a fallen police officer, soldier or rescue worker asks the Cook County Board of Review to review eligibility for the Surviving Spouse Tax Abatement.
The form opens by saying that a surviving spouse may be entitled to a partial rebate of property taxes already paid. The Cook County Treasurer's page on the First Responder's Surviving Spouse Tax Abatement describes the benefit as a total rebate on City of Chicago and Cook County property taxes. Because the two descriptions differ, ask the Board of Review what applies to your case.
Page 1 collects your identity, your late spouse's identity and date of death, and yes/no questions about how your spouse died, the residence at the time of death, any purchase within two years, and remarriage. Page 2 lists the documents the Board requires and carries the signed certification under Section 1-109 of the Code of Civil Procedure.
The form is printed with the Cook County Board of Review's address, and the Treasurer's page directs applicants to submit the application to the Board of Review. It is not a property tax bill, a payment form or an assessment appeal.
Who needs to file Application for Property Tax Abatement – Cook County, IL?
The main group is surviving spouses who think they qualify for the Surviving Spouse Tax Abatement. The Treasurer's page lists the surviving spouses of:
- police officers;
- fire fighters;
- emergency medical service providers;
- members of the military on active duty in Iraq or Afghanistan.
The form asks whether your late spouse died as a result of or in the course of employment as a police officer, while in the active service of a fire, rescue or emergency medical service, or while on active duty in the U.S. Armed Services, including the National Guard, serving in Iraq or Afghanistan.
The Treasurer's page also describes the property: a principal residence of the surviving spouse, not occupied by more than two families, that was either:
- owned by the surviving spouse or the decedent at the time of death;
- acquired by the surviving spouse within two years after the death, if the surviving spouse lived in Illinois at the time of death; or
- acquired more than two years after the death, if the surviving spouse qualified for the abatement for a previous property.
The form is for the surviving spouse. It does not describe anyone else signing for the applicant.
When to file Application for Property Tax Abatement – Cook County, IL
The form prints no filing deadline. You complete it when you want the Cook County Board of Review to review your eligibility for the Surviving Spouse Tax Abatement, which the form describes as a rebate of property taxes you have already paid. Have your late spouse's date of death and the address of the residence at that time ready, because the form asks for both. It also asks whether you bought a residence within two years of the death, and the Treasurer's page ties that two-year window to eligibility for a newly acquired property. For any timing rule, call the Board of Review at 312/603-5542.
Documents you need
- Certificate of Death for your late spouse; the form lists it as the first document applicants must produce.
- Marriage Certificate; the form lists it as the second document applicants must produce.
- Proof of qualifying employment or service with emergency services or the Armed Forces, as the form requires for your late spouse.
- Any further documents the Board of Review requests; the form says the Board retains the right to ask for more to verify eligibility.
How to fill out Application for Property Tax Abatement – Cook County, IL
Enter your current contact details
Fill in YOUR NAME NOW, YOUR CURRENT ADDRESS, YOUR CURRENT PHONE NUMBER and YOUR EMAIL ADDRESS.
Add your name while married
In YOUR NAME WHILE MARRIED TO YOUR LATE SPOUSE, enter the name you used during the marriage.
Enter your birth date and SSN
Complete YOUR DATE OF BIRTH and YOUR SOCIAL SECURITY NUMBER.
Enter your late spouse's details
Fill in YOUR LATE SPOUSE'S NAME, DATE OF BIRTH and DATE OF DEATH. Enter the Social Security number only if it is readily available, as the form says.
Answer the service questions
Mark YES or NO for each question: death as a result of or in the course of employment as a police officer; death while in active service of a fire, rescue or emergency medical service; and death on active duty in the U.S. Armed Services, including the National Guard, serving in Iraq or Afghanistan.
Give the residence information
Enter the ADDRESS OF YOUR RESIDENCE WHEN YOUR LATE SPOUSE DIED. Then mark YES or NO to whether you or your late spouse owned that residence when they died.
Report any new residence
Mark YES or NO to buying a residence within two years of your late spouse's death. If YES, list the address where the form asks.
Answer the remarriage question
Mark YES or NO to whether you have remarried, then continue to the next page.
Sign and date the certification
On page 2, read the Section 1-109 certification, then sign and date it in the APPLICANT SIGNATURE and DATE spaces.
Gather documents and download the PDF
Collect the Certificate of Death, Marriage Certificate and proof of qualifying employment or service. Download or print the completed PDF from FillingPDF and assemble the package described under How to submit.
How to submit Application for Property Tax Abatement – Cook County, IL
Submit the signed application and supporting documents to the Cook County Board of Review, as the Cook County Treasurer's page directs. The form prints this contact information for the Board:
- Address: Cook County Board of Review, County Building, 118 N. Clark St., Room 601, Chicago, IL 60602.
- Phone: 312/603-5542.
- Fax: 312/603-3479.
- Website: cookcountyboardofreview.com.
The form names no particular delivery method, so confirm with the Board how it wants the package sent. Include the three documents listed on page 2 of the form. The Board keeps the right to request more documents. Do not send the application to the Treasurer's Office; the Treasurer's page tells applicants to apply through the Board of Review. FillingPDF lets you fill out and download the PDF; submission follows the Board of Review's channels.
Common mistakes to avoid
- Sending the application without all three documents the form requires: the Certificate of Death, the Marriage Certificate and proof of qualifying employment or service.
- Leaving the yes/no questions unanswered, including the three about how your late spouse died and the one about remarriage.
- Answering Yes to buying a residence within two years of your spouse's death without listing that address where the form asks.
- Not signing and dating the certification on page 2, which is made under Section 1-109 of the Code of Civil Procedure.
- Sending the application to the Treasurer's Office instead of the Cook County Board of Review at 118 N. Clark St., Room 601.
- Applying for military service outside the form's scope: the form asks about active duty serving in Iraq or Afghanistan.
- Listing a property that is not your principal residence or is occupied by more than two families; the Treasurer's page describes only such properties as eligible.
Frequently asked questions
What is the Application for Property Tax Abatement in Cook County?
It is the Cook County Board of Review form on which a surviving spouse of a fallen police officer, soldier or rescue worker asks for review of eligibility for the Surviving Spouse Tax Abatement. The form describes the benefit as a partial rebate of property taxes already paid.
Who qualifies for the Cook County property tax abatement for surviving spouses?
Surviving spouses of police officers, fire fighters, emergency medical service providers and military members on active duty in Iraq or Afghanistan may be eligible. The property must be the spouse's principal residence, occupied by no more than two families, and meet the ownership or purchase conditions on the Treasurer's page.
What documents do I need with the abatement application?
The form says applicants must produce a Certificate of Death, a Marriage Certificate and proof of qualifying employment or service with emergency services or the Armed Forces. The Board of Review may request further documents to verify eligibility.
Where do I send the Cook County abatement application?
Submit it to the Cook County Board of Review, County Building, 118 N. Clark St., Room 601, Chicago, IL 60602. The form lists phone 312/603-5542 and fax 312/603-3479 but names no delivery method, so ask the Board how to send it. Do not send it to the Treasurer.
Is the abatement a partial or a total rebate?
The two Cook County descriptions differ. The form says a partial rebate of property taxes already paid; the Treasurer's page says a total rebate on City of Chicago and Cook County property taxes. Ask the Board of Review at 312/603-5542 which applies to you.
Can I fill out the abatement application online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not connected to Cook County and does not file or send the form; you submit it to the Board of Review yourself.
What if I bought a new home after my spouse died?
The form asks whether you bought a residence within two years of your late spouse's death and, if so, for its address. The Treasurer's page also describes properties acquired after two years when you qualified for the abatement on a previous property.
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