Maine and Triennial Reassessment
One of the main reasons for the change in affordability was the 2025 reassessment. Every three years, the Cook County Assessor’s Office (CCAO) examines a third of the county. In 2025, Maine was one of the first townships to be put under the microscope. This led to significant increases in the market value of homes and businesses. The total home value surged by 25%, while commercial real estate jumped a staggering 36%. While these numbers were relatively sedate compared to how other townships fared, there were still significant troubles for families and businesses. Increases are not limited to reassessments, however, and tax rates continue to climb while the equalization factor is fluid.
Options to Reduce Taxes and Values
While property taxes cannot be lowered directly through the actions of taxpayers, the taxable property values can. These values are used to calculate tax bills by multiplying the equalized assessed value (EAV) by tax rates. The EAV itself takes the market value of a home or business and multiplies it by the assessment ratio. This makes property values incredibly important, as they are the main factor when it comes to creating a tax bill. There are a few ways to lower these values.
Exemptions:
Most exemptions, including the homeowner’s, lower the EAV before it can be multiplied by the tax rate. The homeowner’s exemption alone reduces the EAV by $10,000, the highest homestead exemption in Illinois. There are many other exemptions, including those for seniors, people with disabilities, and veterans. Every effort to reduce property taxes should start with exemptions.
Property Tax Appeals:
These are challenges to the values placed by the CCAO. They generally dispute the value of a property due to a lack of uniformity in assessment or due to a property being overassessed. While exemptions are simply a matter of applying, property tax appeals require evidence and a significant amount of work to be successful.
Property Tax Appeals Make a Huge Difference
Since the township underwent reassessment in 2025, it saw a record number of appeals filed that year. Thanks to a series of computer errors over the last few years, tax bills and values have become unpredictable, and appeals are becoming a way to return to normalcy. Their use is encouraged by the CCAO, the Treasurer, the Cook County Clerk, and more, as values across the Chicago area have become questionable, especially during reassessment.
Unlike the rest of Illinois, Cook County uses a series of appeal deadlines. Unique to Cook County are assessor appeals. These allow the taxpayer to go directly to the CCAO in an informal process that can often lead to a correction or reduction. The second option is to appeal to the Board of Review (BOR), which is a more formal review with an impartial board that decides between the CCAO and the taxpayer based on evidence. BOR appeals are scheduled months after the assessor appeals. A taxpayer can try the CCAO first, then file with the BOR if the reduction is not satisfactory. The assessor level can also be skipped altogether if the taxpayer just wants to try their luck with the BOR.
July 21, 2026: Deadline for assessor appeals
April 1, 2026: Due date for the first installment of property taxes
November 2026: Second installment due
Pending: BOR appeal deadline
O’Connor Provides the Evidence Appeals Need to Be Successful
The most important aspect of a successful appeal is the evidence. The evidence needed changes depending on what the grounds for the appeal are. If a taxpayer believes their property is overassessed and valued higher than it should be, then they must provide sales records dating back three years. For instances of unequal assessment, the taxpayer will need to provide copies of assessments from locations near their property. In either case, the evidence must be from properties in the same location, with similar sizes, ages, and room counts.
O’Connor is here to help on this difficult journey. We use data-driven techniques to analyze assessments, then consult our patented databases to gather the perfect sales records and assessments. We then package everything together in a portfolio that highlights all of the needed evidence. Once everything is assembled, we coordinate your appeal with a law firm that specializes in property tax cases. There is no charge for this analysis or evidence, and our clients only pay if they can lower their taxes.
Frequently Asked Questions About Maine Property Taxes
Property Tax Locations
Property Tax Protection Program™ Benefits
- No flat fees or upfront costs. No cost ever unless your property taxes are reduced.
- All practical efforts are made every year to reduce your property taxes.
- Never miss another appeal deadline.
- Property taxes protested for you annually.
- You do not have to accept the appraisal district's initial guesstimate of value.
- We coordinate with you regarding building size / condition to avoid excess taxes.
- Free support regarding homestead exemptions.
- Some years are good - typically 6 to 7 out of 10 will result in tax reduction for you.
- The other 3 to 4 years out of 10 we strike out. Most often due to people issues in the hearing process. Some years we get an easy appraiser at the informal; some years someone who is impossible to settle with.
About O'Connor
Property Tax Help Specialists
O’Connor provides property tax appeal services to over 100,000 clients in over 40 states. Client tax savings totaled over $120 million in 2020. O’Connor has been serving property owners since 1974, almost 50 years. Client tax savings total over $1,000,000,000.
O’Connor measures its success in client property tax savings, not billings. Our goal is to save clients $1 billion annually.
With over 200 property tax experts, many of whom have worked with us for 10+ years, O’Connor has the expertise to help with your property tax questions and appeals. We literally wrote the books on property tax reduction:
- Mass Appraisal for Commercial – What Every Commercial Property Owner Should Know!
- What You Need to Know about Business Personal Property
- Cut Your Texas Property Taxes
The steps to appeal are complicated and may seem like too much work, but when O'Connor represents your property for appeal, we handle the details. We provide a property tax reduction service to residential homeowners in exchange for a contingency fee of 30 percent of all property taxes saved through administrative hearings or judicial appeal, for that tax year.






