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How to File a Lack of Uniformity (Equity) Appeal in Cook County

Lack of Uniformity—also called an equity appeal—argues that your home is assessed higher than similar homes nearby, even if the market value itself might be reasonable. This post distills the Cook County Board of Review (BoR) guidance and shows you exactly what to submit—and how to prepare it quickly with SquareDeal.

Illinois Constitution (1970), Article IX, Section 4(a)

Taxes upon real property shall be levied uniformly by valuation ascertained as the General Assembly shall provide by law.

What the Board of Review Wants to See (Official Checklist)

Cook County BoR says you can support an equity appeal by submitting evidence of similar properties with lower assessments. Specifically:

  • Location:
    Preferably on your own block; may also be one or two blocks away, but must be within your neighborhood.

  • Similarity:
    Comparable in size, type of construction, age, construction materials, and general condition.
    Example: if your home is Class 2-03 (small ranch/bungalow), your comparables should also be 2-03s.

  • Count:
    Provide 3 to 5 similar properties.

  • Documentation package:

    • Addresses and PINs for each comparable (and your property)
    • Assessed values (land, improvement, and total)
    • Photos (front photo of your property is required; photos of comparables are very helpful) — see BoR Rule #17
    • Present everything clearly labeled and well organized

  • How to get PINs & assessments:

    • Cook County Assessor’s Office (118 N. Clark St., Room 320, Chicago; (312) 603-7550)
    • Your suburban Township Assessor
    • The Assessor’s website After you have the PINs, use the Assessor’s site to look up the assessed land, improvement, and total.

  • Packaging your evidence:

    • Print the Assessor website details and attach them (staple or glue) to the BoR “Appeal Based on Lack of Uniformity” form or a standard 8½″×11″ page.
    • Beneath each photo, write the address, PIN, and assessed value (show land + improvement + total).
    • Do this for your property as well.

Important: The Board is required by law to consider sales in your neighborhood (including your own property) when deciding your assessment—even in an equity appeal.

If you need help finding comparables, BoR staff can assist. You may bring or mail your packet to the Board of Review for your hearing.

How to Pick Strong Comparables (Practical Tips)

  • Same class first. Match your property class (e.g., 2-03 vs 2-06).
  • Keep it close. Same block if possible; otherwise within 1–2 blocks and same neighborhood.
  • Size & age proximity. Aim for ±10% building area and roughly ±10 years age unless there’s clear evidence of different condition.
  • Normalize by $/sqft. Compare assessed value per building square foot across your set (include land/improvement breakdowns separately as BoR requests).
  • Condition check. Use photos to show that the subject and comparables are in similar condition.

Worked Example (Equity Math)

PropertyPINClassBuilding SqFtAssessed (Land)Assessed (Improvement)Total Assessed$/SqFt
Subject — 123 Maple Ave12-34-567-890-00002-031,200$9,000$27,000$36,000$30.00
Comp A — 125 Maple Ave12-34-567-891-00002-031,180$8,500$18,500$27,000$22.88
Comp B — 119 Maple Ave12-34-567-889-00002-031,250$8,800$19,200$28,000$22.40
Comp C — 131 Maple Ave12-34-567-892-00002-031,220$8,600$18,900$27,500$22.54

Average comparable $/sqft: $(22.88 + 22.40 + 22.54) / 3 ≈ 22.61$
Equitable assessed improvement: $1,200 × 22.61 = 27,132$ (round as appropriate)
Suggested total assessed (illustrative): Land $9,000 + Improvement $27,100 ≈ $36,100 → $31,700 if you equalize improvement only
(Use the Board’s preferred approach for how you present land vs. improvement, but always show the breakdown.)

Filing Steps: Assessor vs. Board of Review

Most Cook County appeals go through two levels (timelines vary by township/tri-annual reassessment year):

  1. Cook County Assessor’s Office (CCAO) — first-level appeal
    • File online; upload your packet with photos, PINs, and assessment breakdowns.
  2. Cook County Board of Review (BoR) — second-level appeal
    • If needed, re-submit your organized evidence packet with 3–5 comparables, photos (Rule #17), and clear labels.
    • You may bring or mail the packet to your BoR hearing.

Tip: Even in a Lack of Uniformity appeal, include a short note acknowledging the Board must consider sales, and state that your evidence focuses on uniformity across similar properties.

Equity vs. Market Value Appeals (At a Glance)

AspectLack of Uniformity (Equity)Market Value
Core claimMy assessment is higher than similar homes nearbyMy market value is overstated
EvidenceAssessments of 3–5 similar propertiesSales of comparable properties
LocationSame block/1–2 blocks, same neighborhoodSame neighborhood/market area
MetricAssessed $/sqft (show land + improvement + total)Sale price and adjustments
Board must consider sales?Yes — by law the Board considers neighborhood sales dataN/A (it’s the basis)

Save Hours: Let SquareDeal Find the Right Comparables (Equity and Sales)

You can do all the manual steps above—or just use our Property Search.

SquareDeal automatically:

  • Finds your PIN and the best 3–5 same-class comparables in your neighborhood
  • Pulls land / improvement / total assessed values
  • Calculates assessed $/sqft (and sales comps for market-value appeals)
  • Exports a clean, printable packet with labeled photos, PINs, and breakdowns—ready for BoR submission

Try it: squaredeal.tax → Search your address → Get Report.
In seconds, you’ll have comps for both Equity and Market Value angles.

Frequently Asked Questions

Can I combine equity and market value arguments?
Yes. Many homeowners submit both. Just keep the evidence sets clearly separated and labeled.

How far can I go for comps?
The BoR prefers same block, then within 1–2 blocks, and within your neighborhood. Closer is better.

How many comparables should I include?
BoR suggests 3–5. Quality beats quantity.

Are photos really necessary?
A front photo of your property is required. Photos of comparables are very helpful (BoR Rule #17) since reviewers can’t visit every property.

What if my neighbors’ assessments change later?
The Board evaluates the record at the time of your appeal. Future changes won’t retroactively affect your case, but they may matter for the next cycle.

Do I need an attorney?
No. Residential owners may represent themselves, and the BoR offers assistance if you need help finding comparables.

Quick Submission Checklist

  • 3–5 strong comparables (same class, similar size/age/condition)
  • Addresses + PINs for each property (and yours)
  • Assessed values with land + improvement + total breakdown
  • Photos: your property (required) and comparables (recommended)
  • Clear labels under each photo: Address, PIN, Assessed value
  • Packet organized for easy review (one property per page works well)

Contact & Resources

  • Cook County Assessor’s Office
    118 N. Clark Street, Room 320, Chicago, IL
    (312) 603-7550 • cookcountyassessor.com

  • Cook County Board of Review
    Main office and suburban branch locations available; staff can assist with questions and comparables.

Remember: Even in an equity appeal, the Board must consider sales in your neighborhood (including your own property), as required by law.

About the Author

Harsha N Hegde is the founder of squaredeal.tax, a DIY platform that helps homeowners protest unfair property tax assessments using comps-based evidence and practical guidance.

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