Lack of uniformity

How to appeal for lack of uniformity in Cook County

A lack-of-uniformity appeal argues that your property is assessed less favorably than genuinely similar properties. The practical question is simple: are credible nearby homes with similar characteristics assessed lower than yours?

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Check your property for a lack-of-uniformity signal.

Enter your Cook County address or 14-digit PIN. We will screen for lower-assessed similar properties before you decide whether to file.

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Uniformity is about similar properties receiving similar treatment

Cook County identifies lack of uniformity as a common appeal basis. For a residential comp case, compare homes that are close in class, location, building size, age, construction, and other material characteristics.

Start with physical similarity, then compare assessment

Same residential classA different property class can make the comparison much weaker.
Nearby locationNeighborhood and practical proximity matter because assessments vary geographically.
Similar building sizeLarge square-footage differences can make a low assessment misleading.
Similar age and featuresBasement, garage, baths, construction type, and condition can matter.

Why assessment per square foot is useful

For residential uniformity analysis, comparing building assessment per square foot can make differences easier to see without letting different land assessments dominate the comparison. It is still only one part of the case: the properties must make sense as comparables.

Subject$38.00 / building sq. ft.
Comparable$31.50 / building sq. ft.

The lower rate is meaningful only if the comparable is physically and geographically credible.

How many comparables?

The Assessor's current appeal rules require at least three comparables for a comps-based filing and recommend at least five. Simple Tax Appeal screens the public data for a small, coherent evidence set rather than treating every nearby parcel as an appeal comp.

How to evaluate Cook County comparable properties →

Official guidance

Check your property

Let the data screen for a defensible set of lower-assessed similar homes.

Start a property search

Comparable-property analysis is evidence preparation, not a guarantee of an assessment reduction.

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