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Assessments determine the value of property for purposes of taxation, and accuracy in assessments and fairness in appeals ensures this valuation is equitable. Cook County uses a mass appraisal system to establish property assessments for each parcel of residential real estate. The quality of the mass appraisal will be measured by statistical outputs from the system. A property owner’s choice to appeal is an indication of open access to an appeal system, as well as an opportunity for taxpayers to customize the mass appraisal based on individual property characteristics.

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