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How to Present a
Case Based on Lack of Uniformity
Are there properties in your neighborhood
with similar characteristics that have a lower assessment?
Residential property owners do not need an
attorney to appeal their assessments and may represent themselves. To
assist you, we offer the following suggestions:
You can support your complaint by
submitting evidence of properties with similar characteristics to yours
that have lower assessments. Similar properties must be:
- Preferably on your own block; may also
be a block or two away, must be within your neighborhood.
- Similar to yours in size, type of
construction, age, construction materials, and general condition. For
example, if your property class is a 2-03 (small ranch house or
your comparables should be 2-03’s.
You should have 3 to 5 similar
properties for evidence. Your documentation of lack of uniformity
should be presented in the following manner:
- Bring or mail the addresses, Permanent
Index Numbers, the assessed values and photos of these properties, as
well as yours, to your hearing at the Board of Review.
- You may obtain the Permanent Index
Numbers for the addresses of your comparables from the Cook County
Assessor's Office (County Building, 118 N. Clark Street, Room 320,
Chicago, (312) 603-7550 or if you live in the suburbs, from your local
Township Assessor. You may also use the Assessor’s website at www.cookcountyassessor.com.
- Once you have the Permanent Index
Numbers of the properties similar to your own, you can look up their
assessed values. You may do this by using the Assessor's web site www.cookcountyassessor.com.
- Photos of the front of your
property are required. Photos of comparable properties are very helpful
to your case. Since it would be impossible for the board’s
decision-makers to visit each appealed property, these pictures can
help prove your case. See B.O.R. Rule #17
- Information from the Assessor’s website
be printed out and attached to your evidence or you may staple or glue
the picture(s) to the “Appeal Based on Lack of
Uniformity” form or to a standard 8-1/2” x 11” sheet of paper. Beneath
the picture(s) you should write the address, Permanent Index Numbers
and assessed value of property shown. Show the land and improvement
breakdown as well as the total. Remember to include all of the above
for your property as well.
If lack of uniformity does exist between
your property and similar properties, you will have a much better
chance at a reduction from the Board of Review if you present your case
in a well documented and orderly manner. If you need help finding
comparables, our staff can assist you.
Remember, however, that the Board is
required by law to take into account what properties in your
neighborhood (including your own property) have been selling for in
making a final decision on what your assessment should be.
If you have any questions on how to appeal
your assessment, please do not hesitate to contact us at our main
office, or one of our suburban branch office locations. We are eager to