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Evidence & comparables
What is the difference between a uniformity appeal and a market-value appeal?
A uniformity appeal argues your home is assessed higher than comparable homes — you are not disputing what it is worth, only that the county treats similar properties more favorably. A market-value appeal argues your assessed value is above what the home would actually sell for, using recent sales as evidence.
Most winning residential appeals in Cook County are uniformity cases, because assessments of comparable homes are public and easy to line up. A market-value case is stronger when you have a recent purchase or nearby sales clearly below your assessment.
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