Property tax appeal evidence example: a sample packet
This property tax appeal evidence example shows each part of a packet. A packet has three printable documents: a Filing Guide with the filing steps for your county, an Evidence Packet with your county's record of your home and a table of comparable homes, and a Cover Letter you sign. Below is each section from a sample packet for an example home.
What each section of a packet shows
Cover page
Property address, parcel number, tax year, appeal stage and the deadline for your area, with the source and the date it was last checked.
Your property record
The county's details for your home: size, age, class and current assessment. Anything that looks wrong is flagged so you can check it against your notice.
Comparable homes table
Similar homes in your area with their size, age and assessment per square foot, next to yours. The packet also says how many homes qualified and how the set was chosen. The number used follows your county's data and rules (up to 13 in Cook County).
Map
Where your home and the comparable homes are.
Charts
Where your home's assessment sits among the similar homes.
Your exhibits
Space to add your own photos and repair bids, labelled and dated.
Statement of reasons template
A simple outline you complete in your own words. Some boards ask for a short written explanation with your evidence.
The Cook County Board of Review asks every filer for a brief explaining the evidence.
Hearing prep kit (Full Season)
The board's published hearing rules, the documents and figures from your packet to have in front of you at the hearing, and the facts to state from each exhibit. Every packet also has a short hearing prep guide with talking points.
Filing steps
Numbered steps for your county and stage, with links to the official filing site and forms. You type the value you request, sign and submit.
Record Correction Guide (add-on)
A separate short document ($19) when the county's record looks wrong: the differences between what you report and the county record, your county's correction route with official sources, and a checklist of proof.
Disclosures
What the data is, where it comes from, and what the packet is not: not an appraisal, not legal advice, and not a promise of any result.
Example packet: Core plan
Example home. Numbers are for illustration and do not describe any real property. Parcel numbers, addresses and the county are made up, and the filing steps are generic. The photos and map are Google imagery of a real area, chosen for illustration; the houses in the photos do not match the example's made-up records.
Filing Guide
Read this first: where and how to file, your details for the form and your hearing script. Keep it; do not file it.
Evidence Packet
What you file: your signed statement, the exhibits and the method appendix.
Cover Letter
Your letter to the board: sign and date it, and send it on top of the Evidence Packet.
Filing guide
- Area
- Example Area
- Property class
- 203
- Assessor's initial (mailed) assessment
- $32,715 total AV (land $4,010, building $28,705)
Your packet has 3 documents
- 1Filing Guide example-1-filing-guide.pdfRead this first: where and how to file, your details for the form and your hearing script. Keep it; do not file it.
- 2Evidence Packet example-2-evidence-packet.pdfWhat you file: your signed statement, the exhibits and the method appendix.
- 3Cover Letter example-3-cover-letter.pdfYour letter to the board: sign and date it, and send it on top of the Evidence Packet.
Evidence in this packet
- Exhibit A · Uniformity16.9%Your building AV per sq ft is above the median of 5 comparable homes.
- Exhibit B · Recent sales of similar homes8Sales of similar homes, January 8, 2025 to December 10, 2025.
- Record corrections2Differences between the assessor's record and what you reported.
Confirm this date on your assessment notice or on the official website before you file. If they differ, the official date controls.
Contents
Prepared September 24, 2026 at 15:00 UTC. Public records as of September 24, 2026.
How and where to file
You complete, sign and submit your filing yourself, using the official form or portal. This packet gives you the facts to copy and the exhibits to attach. We do not file, represent you, or contact the assessor or board for you.
Where to send it
- Mailing address
- No mailing address has been verified for this office yet. Check the official website before you mail anything.
Assessor appeal checklist
Each item pairs a published Assessor rule with the facts from your case. You decide what to file, and you file it yourself.
- 1File your appeal with the AssessorHave your Parcel number ready: 00-00-000-000-0001.
- 2Your comparable homesUniformity: assessments of similar homes — 5 comparable homes; your building AV per sq ft is 16.9% above their median (Exhibit A).Recent sales of similar homes — 8 sales of similar homes from January 8, 2025 to December 10, 2025 (Exhibit B).
- 3Photo of the front of your homePhotos you listed are dated September 20, 2026.Take a recent photo of the front of your home yourself and attach it.Your photos go behind Exhibit D-1 of this packet.
- 4Recent purchase disclosureYou did not report a recent purchase of this home.
- 5The market value you stateThe worksheet at the end of the evidence section lists reference figures from your exhibits. You choose the value and write it on the form yourself.
Other steps
- 1Find your noticeIn a real packet, this step names the notice your county mails and where the deadline is printed.
- 2Open your county's appeal formIn a real packet, this step links to your county's official filing site for your stage.
- 3Enter your factsCopy the facts from this packet and choose the reason that matches your evidence.
- 4Attach your evidenceUpload your signed statement and the exhibits you decided to use.
- 5Submit before the deadlineSubmit the appeal yourself and keep the confirmation.
Your details for the appeal form
Copy these onto the official form or portal. Field names follow the form where it is known. Blank lines are for you to complete; you sign the form yourself.
- Parcel number
- 00-00-000-000-0001
- Property address
- 100 Example Street, Example City, IL 00000
- Area
- Example Area
- Property class
- 203
- Living area on record
- 1,640 sq ft
- Tax year
- 2026
- Owner name
- Sample Owner
- Mailing address
- 100 Example Street, Example City, IL 00000Same as the property address. Change it on the form if you get mail elsewhere.
- Phone
- (555) 555-0100
- owner@example.com
- Current value (Assessor's initial (mailed) assessment)
- Land $4,010 · Building $28,705 · Total $32,715
- Value you request
- You write the value you decide to request. The reference figures are in the Evidence Packet.
- Reason for your appeal
- Uniformity: assessments of similar homes (Exhibit A); Recent sales of similar homes (Exhibit B); Record correctionsUse the wording on the official form.
- Your signature and date
- You sign the form yourself.
Before you file
- Read the statement of reasons in the Evidence Packet. Change anything that is not accurate, then sign and date it.
- Put your own photos, bids and documents behind the exhibit pages for them in the Evidence Packet.
- Read the cover letter, sign and date it, and send it on top of the Evidence Packet.
- Keep this Filing Guide and a copy of everything you send.
Your hearing script
If the board holds a hearing, you usually have a few minutes to explain your case. Read this aloud in about 2–3 minutes. It uses only the facts in your Evidence Packet; change anything you would say differently.
Good morning. My name is Sample Owner, and I own the property at 100 Example Street, Example City, IL 00000, Parcel number 00-00-000-000-0001. I am here about the 2026 assessor's initial (mailed) assessment of $32,715. I am asking the board to change it to the value I wrote on my form.
I compared my assessment with 5 similar homes in the same class and neighborhood (Exhibit A). Their median building assessed value per square foot is $14.98. Mine is $17.50, 16.9% above their median; 5 of the 5 homes have a lower building assessed value per square foot than mine.
I also reviewed 8 recorded sales of similar homes from January 8, 2025 to December 10, 2025 (Exhibit B). Their median sale price per square foot is $218.30.
The assessor's record for my home is also incorrect: the record shows living area (sq ft) as 1,640; the correct figure is 1,510. My proof is Exhibit C.
Those are the facts in my evidence. Thank you for your time; I am happy to answer any questions.
Tips
- Keep to 2–3 minutes: read the script, then stop and listen.
- Have your Evidence Packet in front of you and refer to the exhibits by letter.
- Stick to the facts in your exhibits. If you do not know an answer, say so and offer to send it.
- Talk about the value of your home, not the amount of tax.
- Write down the decision and any date given for the next step.
Property tax appeal: evidence
- Owner
- Sample Owner
- Property
- 100 Example Street, Example City, IL 00000
- Parcel number
- 00-00-000-000-0001
- Area
- Example Area
- Tax year
- 2026
- Assessor's initial (mailed) assessment
- $32,715 (land $4,010, building $28,705)
Exhibits
- Exhibit A Uniformity: assessments of similar homes · 5 comparable homes; my building AV per sq ft is 16.9% above their median
- Exhibit B Recent sales of similar homes · 8 sales of similar homes from January 8, 2025 to December 10, 2025
- Exhibit D-1 Photographs · Added by the owner
- Exhibit D-2 Repair estimate or contractor bid · Added by the owner
Contents
- 02Statement of reasons
- 03Evidence
- 04Map and charts
- 05How the comparables were chosen
- 06Appendix A: terms used
- 07Appendix B: methods, sources and run IDs
Prepared September 24, 2026. Public records as of 2026-09-24.
Statement of reasons
I, Sample Owner, own the property at 100 Example Street, Example City, IL 00000 (Parcel number 00-00-000-000-0001). I am filing this appeal of the 2026 assessment with the Example County Assessor.
The assessor's record describes my home as class 203, 1,640 sq ft of living area, built in 1928. The assessor's initial (mailed) assessment is $32,715 (land $4,010, building $28,705).
The record is incorrect: the record shows living area (sq ft) as 1,640; the correct figure is 1,510. My proof is attached as Exhibit C.
I compared my assessment with 5 homes in the same class and neighborhood (Exhibit A). Their median building assessed value per square foot is $14.98. Mine is $17.50, 16.9% above that median. 5 of the 5 homes have a lower building assessed value per square foot than mine.
I reviewed 8 recorded sales of similar homes from January 8, 2025 to December 10, 2025 (Exhibit B). Their sale prices ranged from $185.90 to $244.92 per square foot of living area, with a median of $218.30 per square foot.
My home has not been renovated since January 1, 2026.
I request that my assessment be changed to $the value you chose, a figure I chose using the facts in the attached exhibits.
The facts in this statement are accurate to the best of my knowledge.
Evidence
Record check
The assessor's record for my home, next to anything I reported as different. A correction usually needs proof, such as a survey, an architect's letter or building plans.
| Item | Assessor's record | You reported | Status |
|---|---|---|---|
| Property class | 203 | — | No difference reported |
| Living area (sq ft) | 1,640 | 1,510 | Differs: attach proof |
| Bedrooms | 2 | — | No difference reported |
| Full bathrooms | 1 | — | No difference reported |
| Half bathrooms | 1 | 0 | Differs (minor) |
| Year built | 1928 | — | No difference reported |
| Lot size (sq ft) | 4,050 | — | No difference reported |
| Exterior construction | Frame | — | No difference reported |
| Basement | Full | — | No difference reported |
| Garage | 2 car detached | — | No difference reported |
Attach proof for this difference as Exhibit C.
Exhibit A Uniformity: assessments of similar homes
Assessments of the most similar homes, from the assessor's own records. Building AV per sq ft is the building assessed value divided by the recorded living area.
| # | Parcel / address | Class | Dist. mi | Area sq ft | Age | Land AV | Bldg AV | Total AV | Bldg AV / sq ft | Sim. |
|---|---|---|---|---|---|---|---|---|---|---|
| You | 100 Example Street · My home00-00-000-000-0001 | 203 | — | 1,640 | 98 | $4,010 | $28,705 | $32,715 | $17.50 | — |
| 1 | 208 Sample Avenue00-00-000-000-0010 | 203 | 0.73 | 1,500 | 93 | $4,212 | $22,463 | $26,675 | $14.98 | 94 |
| 2 | 220 Sample Avenue00-00-000-000-0011 | 203 | 0.08 | 1,790 | 101 | $3,320 | $25,742 | $29,062 | $14.38 | 92 |
| 3 | 232 Sample Avenue00-00-000-000-0012 | 203 | 0.42 | 1,850 | 97 | $3,969 | $28,695 | $32,664 | $15.51 | 90 |
| 4 | 244 Sample Avenue00-00-000-000-0013 | 203 | 0.52 | 1,450 | 97 | $3,429 | $21,089 | $24,518 | $14.54 | 87 |
| 5 | 256 Sample Avenue00-00-000-000-0014 | 203 | 0.79 | 1,660 | 90 | $3,846 | $25,832 | $29,678 | $15.56 | 85 |
- All 5 homes are in class 203 and neighborhood 00001, the same as yours.
- Median building AV per sq ft of these homes: $14.98 (lowest $14.38, highest $15.56).
- Your building AV per sq ft: $17.50, 16.9% above that median.
- 5 of the 5 homes have a lower building AV per sq ft than yours.
Dist. mi = distance from my home in miles; Sim. = similarity score (0 to 100); AV = assessed value.
Exhibit B Recent sales of similar homes
Recorded sales of the most similar homes. The "compared with my home" line under each sale lists factual differences from my home; it is not an adjustment.
| # | Parcel / address | Sale date | Price | Area sq ft | $ / sq ft | Built | Beds / baths | Dist. mi | Index chg. | Sim. |
|---|---|---|---|---|---|---|---|---|---|---|
| You | My home | — | — | 1,640 | — | 1928 | 2 / 1.5 | — | — | — |
| 1 | 112 Sample Avenue00-00-000-000-0002 | Feb 23, 2025 | $433,500 | 1,770 | $244.92 | 1918 | 3 / 1.5 | 0.98 | +4.6% | 91 |
| Compared with my home · +130 sq ft (+8%); 10 yrs older; +1 bedroom; lot +18%; exterior: Frame/Masonry | ||||||||||
| 2 | 124 Sample Avenue00-00-000-000-0003 | Jun 10, 2025 | $349,500 | 1,880 | $185.90 | 1935 | 3 / 1 | 0.94 | +0.2% | 89 |
| Compared with my home · +240 sq ft (+15%); 7 yrs newer; -1 half bath; +1 bedroom; lot -20%; exterior: Masonry | ||||||||||
| 3 | 136 Sample Avenue00-00-000-000-0004 | Dec 10, 2025 | $382,000 | 1,840 | $207.61 | 1938 | 4 / 1 | 0.69 | +0.9% | 87 |
| Compared with my home · +200 sq ft (+12%); 10 yrs newer; -1 half bath; +2 bedrooms; lot -17% | ||||||||||
| 4 | 148 Sample Avenue00-00-000-000-0005 | Oct 4, 2025 | $292,000 | 1,530 | $190.85 | 1935 | 2 / 2.5 | 0.27 | +2.8% | 84 |
| Compared with my home · -110 sq ft (-7%); 7 yrs newer; +1 full bath; lot -13%; exterior: Masonry | ||||||||||
| 5 | 160 Sample Avenue00-00-000-000-0006 | Oct 9, 2025 | $343,500 | 1,500 | $229.00 | 1930 | 2 / 1.5 | 0.91 | +4.4% | 83 |
| Compared with my home · -140 sq ft (-9%); 2 yrs newer; exterior: Frame/Masonry | ||||||||||
| 6 | 172 Sample Avenue00-00-000-000-0007 | Nov 4, 2025 | $391,000 | 1,600 | $244.38 | 1935 | 3 / 2 | 0.74 | +2.2% | 81 |
| Compared with my home · -40 sq ft (-2%); 7 yrs newer; +1 full bath; -1 half bath; +1 bedroom | ||||||||||
| 7 | 184 Sample Avenue00-00-000-000-0008 | Jan 8, 2025 | $277,500 | 1,450 | $191.38 | 1936 | 3 / 2 | 0.31 | +1.5% | 79 |
| Compared with my home · -190 sq ft (-12%); 8 yrs newer; +1 full bath; -1 half bath; +1 bedroom; exterior: Masonry | ||||||||||
| 8 | 196 Sample Avenue00-00-000-000-0009 | Aug 27, 2025 | $433,000 | 1,880 | $230.32 | 1927 | 3 / 1.5 | 0.29 | +3.7% | 77 |
| Compared with my home · +240 sq ft (+15%); 1 yr older; +1 bedroom; exterior: Frame/Masonry | ||||||||||
- 8 sales from January 8, 2025 to December 10, 2025, each screened as an arm's-length sale.
- Median sale price per sq ft: $218.30 (lowest $185.90, highest $244.92). Prices are as recorded, before any adjustment.
- The price index change is shown as a fact about the local market. It is not applied to any price.
Index chg. = local price index change since the sale; Sim. = similarity score (0 to 100).
Photos of the comparable homes
Numbers match the tables in Exhibits A and B. Photos are street-level views and may be older than the records.
Photo July 2022 208 Sample AvenueExhibit A · #11,500 sq ft · built 1933 · 0.73 mi · building AV $14.98/sq ft
Photo July 2022 220 Sample AvenueExhibit A · #21,790 sq ft · built 1925 · 0.08 mi · building AV $14.38/sq ft
Photo July 2025 232 Sample AvenueExhibit A · #31,850 sq ft · built 1929 · 0.42 mi · building AV $15.51/sq ft
Photo July 2022 244 Sample AvenueExhibit A · #41,450 sq ft · built 1929 · 0.52 mi · building AV $14.54/sq ft
Photo August 2025 256 Sample AvenueExhibit A · #51,660 sq ft · built 1936 · 0.79 mi · building AV $15.56/sq ft
Photo July 2022 112 Sample AvenueExhibit B · #1Sold Feb 23, 2025 for $433,500 · $244.92/sq ft · 1,770 sq ft · built 1918 · 0.98 mi
Photo July 2025 124 Sample AvenueExhibit B · #2Sold Jun 10, 2025 for $349,500 · $185.90/sq ft · 1,880 sq ft · built 1935 · 0.94 mi
Photo July 2025 136 Sample AvenueExhibit B · #3Sold Dec 10, 2025 for $382,000 · $207.61/sq ft · 1,840 sq ft · built 1938 · 0.69 mi
Photo July 2025 148 Sample AvenueExhibit B · #4Sold Oct 4, 2025 for $292,000 · $190.85/sq ft · 1,530 sq ft · built 1935 · 0.27 mi
Photo July 2022 160 Sample AvenueExhibit B · #5Sold Oct 9, 2025 for $343,500 · $229.00/sq ft · 1,500 sq ft · built 1930 · 0.91 mi
Photo June 2025 172 Sample AvenueExhibit B · #6Sold Nov 4, 2025 for $391,000 · $244.38/sq ft · 1,600 sq ft · built 1935 · 0.74 mi
Photo July 2025 184 Sample AvenueExhibit B · #7Sold Jan 8, 2025 for $277,500 · $191.38/sq ft · 1,450 sq ft · built 1936 · 0.31 mi
Photo October 2024 196 Sample AvenueExhibit B · #8Sold Aug 27, 2025 for $433,000 · $230.32/sq ft · 1,880 sq ft · built 1927 · 0.29 mi
Photos and map: Google
Facts you disclosed
| Renovated since the valuation date (January 1, 2026) | No |
| Owned by a company or LLC | No |
Your photos, bids and documents
Attach your document behind this page and label it with this exhibit letter. Photos should show the date taken; check the official rules for any age limit on photos.
Attach your document behind this page and label it with this exhibit letter. Photos should show the date taken; check the official rules for any age limit on photos.
Choose the value you will request
You decide what value to request. The reference figures are facts from the tables above; write your own numbers in the blanks.
| Median building AV per sq ft of your 5 uniformity comparables | $14.98 |
| Lowest and highest building AV per sq ft of those comparables | $14.38 and $15.56 |
| Your current building AV per sq ft | $17.50 |
| Median sale price per sq ft of your 8 sales comparables (as recorded) | $218.30 |
| Lowest and highest sale price per sq ft of those sales | $185.90 and $244.92 |
If the building AV per sq ft you choose is below $14.38 or above $15.56 (the lowest and highest of your comparables), be ready to explain why.
Map and charts
Map
Building AV per sq ft: my home and the uniformity comparables
How the comparables were chosen
Comparables are chosen by recorded characteristics, location and (for sales) sale date only. Their prices and assessments are never used to choose them. Here is the whole qualifying pool behind each table, so you can see nothing was hand-picked.
Uniformity: assessments of similar homes
We found 49 qualifying homes; these 5 are the most similar by our published rule; the pool median building AV per sq ft is $14.70.
Search step used: L0 (L0 is the strictest).
Recent sales of similar homes
We found 30 qualifying sales; these 8 are the most similar by our published rule; the pool median sale price per sq ft is $229.24.
Search step used: L1 (L0 is the strictest).
The published rule
- 01Hard filters first: every candidate must meet the published filters for this stage, for example the same property class and, where required, the same neighborhood.
- 02Each remaining home gets a similarity score from 0 to 100 based on living area, location, age, sale date (sales only), construction, quality, lot size, bathrooms and bedrooms.
- 03The most similar homes are shown, with limits on how many can come from the same block face. Ties are broken by parcel ID so the result never depends on chance.
- 04If too few homes qualify, the search is widened in published steps (L0 is the strictest). The step used is shown for each table.
Appendix A: terms used
- Parcel number
- The number your county uses to identify your property.
- Assessed value
- The value the county uses to divide the tax among properties.
- Assessed value (AV)
- The value the assessor uses as the starting point for your tax bill, as shown on your notice. It is split into a land part and a building part.
- Building AV per sq ft
- The building part of an assessed value divided by the home's living area in square feet. It allows homes of different sizes to be compared.
- Comparable
- A home with similar recorded characteristics, chosen by the published rule described in this packet.
- Median
- The middle figure when values are sorted from lowest to highest (the average of the two middle figures when the count is even).
- Qualifying pool
- All homes that passed the published filters, before the homes shown were chosen.
- Similarity score
- A 0–100 score of how closely a home's recorded characteristics, location and (for sales) sale date match yours; for assessment comparisons listed lowest first it leaves out location, which the neighborhood filter covers. It never uses price or assessment.
- Arm's-length sale
- A sale between unrelated parties on the open market.
- Price index change
- How much a local price index moved between the month of a sale and the valuation date. It is shown as a fact and is not applied to the sale price.
Appendix B: methods, sources and run IDs
Every packet is produced by the same published method. The same inputs always produce the same packet; the run IDs below identify the exact engine, configuration, model parameters and data release used.
Comparable homes are selected without looking at their price or assessment, using the filters and similarity score described in the pool disclosure.
Sales are screened for arm's-length transactions using the source records' sale flags and the outlier rules in the published configuration.
Medians, ranges and ratios printed in the evidence tables are calculated from the comparables shown in those tables, so you can check the arithmetic yourself.
Automatic quality checks run before a packet is released: the parcel match, the comparable rules, the arithmetic, the deadline and the disclaimers. A packet that fails them is not delivered, and no one substitutes a judgment of value.
Evidence types considered
| Uniformity: assessments of similar homes | Used | Search step L0. |
| Recent sales of similar homes | Used | Search step L1. |
| Assessment ratio test | Not used | Not used at this stage (fixed level of assessment) |
| Record corrections | Used |
Automated quality checks
18 automated checks passed
- Q1 Parcel match
- Q2 Characteristics
- Q3 Comp count
- Q4 Similarity
- Q5 Ladder
- Q6 Adjustments
- Q7 Dispersion
- Q8 Drop-one stability
- Q9 Model health
- Q10 Time index
- Q11 Too good to be true
- Q12 Neighborhood ratio
- Q13 Freshness
- Q14 Completeness
- Q15 Config valid
- Q16 Arithmetic
- Q17 Sections and disclaimer link
- Q18 Re-run hash
Run IDs
- Engine version
- 0.1.0
- Config version
- 2026.09.24-1
- Params version
- example-params
- Dataset release IDs
- example-assessments, example-sales
- Seed
- 20260926
- Case ID
- case-20260926
- Packet model
- packet-model/1
- Disclaimer catalog
- 2026.09.28.3
- Generated at
- 2026-09-24T15:00:00Z
Cover letter
September 24, 2026
Example County Assessor- Re:
- Appeal, 2026 assessment
- Parcel number:
- 00-00-000-000-0001
- Property:
- 100 Example Street, Example City, IL 00000
- Tax year:
- 2026
Dear Members of the Example County Assessor,
I am filing this appeal of the 2026 assessment of my property at 100 Example Street, Example City, IL 00000 (Parcel number 00-00-000-000-0001). The assessor's initial (mailed) assessment of my property is $32,715.
The enclosed evidence compares my assessment with 5 similar homes in the same class and neighborhood (Exhibit A). Their median building assessed value per square foot is $14.98. Mine is $17.50, 16.9% above their median; 5 of the 5 homes have a lower building assessed value per square foot than mine.
The evidence also lists 8 recorded sales of similar homes from January 8, 2025 to December 10, 2025 (Exhibit B). Their median sale price per square foot is $218.30.
The assessor's record for my home is also incorrect: the record shows living area (sq ft) as 1,640; the correct figure is 1,510. My proof is Exhibit C.
I respectfully request that the assessor's initial (mailed) assessment be changed to the value stated on my form.
The enclosed evidence packet contains:
- My signed statement of reasons
- The assessor's record for my home and a record check
- Exhibit A: Uniformity: assessments of similar homes
- Exhibit B: Recent sales of similar homes
- A map of my home and the comparable properties
- How the comparable properties were chosen
- My photos and documents
- An appendix on the method, sources and run IDs
I am available to answer questions or to attend a hearing if the board holds one. Thank you for your time and consideration.
Respectfully submitted,
Enclosure: Evidence Packet
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