One embodiment of the present invention provides a system that facilitates performing a cost-based optimization of authorization checks in a database system. During operation, the system receives a query at the database system. Next, the system estimates a cost for executing the query, which involves estimating a cost for evaluating authorization checks, which involve functional evaluations of access rights for data accessed by the query. The system then rewrites the query to include evaluating authorization checks within the query. The system also estimates a cost for executing the rewritten query. Next, the system determines if executing the rewritten query has a lower cost than executing the query and performing the authorization checks. If so, the system executes the rewritten query. However, if not, the system executes the query.