Property Destruction Reporting Form

When in a prior year buildings, structures or other improvements on a property were destroyed and rendered uninhabitable or otherwise unfit for occupancy or use by accidental means (excluding destruction resulting from the willful misconduct of the owner of such property), the owner of the property on January 1 is entitled, on a proportionate basis, to a diminution of assessed valuation for the period during which the improvements were uninhabitable or unfit for occupancy or customary use. (35 ILCS 200/9-180)

Instructions: The owner of property entitled to a diminution of assessed valuation is required to submit this form, within 90 days after the destruction of any improvements, to the Cook County Assessor, in person, by mail, or electronic submission to the Cook County Assessor’s Office, 118 N.Clark St., Room 300, Chicago IL 60602.