@Mark Faustrum, thank you for your response and I definitely agree with all you've said along with @Tom Shallcross. I guess what I am trying to reconcile for myself is if this property is located in incorporated Cook County City of Chicago why would the appraiser list it as a legal bedroom if the City of Chicago would not or does not reconize it as a legal bedroom without having a closet? Maybe this is a rhetorical question for this post and I really will not find out unless I call the appraiser or the city of Chicago Building Department. I would think the appraiser is bound by the City of Chicago Building code and the "Code" would supercede IBC. Would not the appraiser consider Cook County Building code in making the determination of what's considered a bedroom? For me, that where I am at a loss. Is there possibly an update to City of Chicago code to allow the appraiser to make that determination or is there a grandfather clause for older buildings that gives an exemption that newer construction doesn't have? But again, thanks for all of the comments and information.