Property Tax Appeal Board Decision 2005-22803-R-1 Lynch

              (Continued on Next Page)
Based on the facts and exhibits presented, the Property Tax
Appeal Board hereby finds no change in the assessment of the
property as established by the Cook County Board of Review is
warranted. The correct assessed valuation of the property is:
LAND: $5,405
IMPR.: $26,709
TOTAL: $32,114
Subject only to the State multiplier as applicable.
PTAB/CKG
1 of 4
PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Theresa Lynch
DOCKET NO.: 05-22803.001-R-1
PARCEL NO.: 15-28-301-057-0000
The parties of record before the Property Tax Appeal Board are
Theresa Lynch, the appellant, by attorney Rusty A. Payton of the
Law Offices of Rusty A. Payton, P.C., Chicago, Illinois; and the
Cook County Board of Review.
The subject property consists of a 47-year old, one-story
dwelling of masonry construction containing 1,435 square feet of
living area with a full, unfinished basement, central air
conditioning, a fireplace, and a two car garage.
The appellant submitted evidence before the Property Tax Appeal
Board claiming unequal treatment in the assessment process as the
basis of the appeal. In support of the equity argument, the
appellant submitted a grid analysis detailing four suggested
comparable properties and Exhibit 1 listing three additional
comparables. The appellant's map indicates the comparables
listed on the grid analysis are located in close proximity to the
subject. The comparables are one-story masonry or frame and
masonry dwellings that are 42 to 54 years old. One comparable
has an unfinished basement, one comparable has a partial
basement, and two comparables have no basements. Two comparables
have central air conditioning and three comparables have
fireplaces. Their living areas are from 1,571 to 1,769 square
feet in size, and have improvement assessments of $13.17 to $5.28
per square foot. The additional comparables are 1,431 to 1,682
square feet in size and have improvement assessments of $15.54 to
$15.66 per square foot. The subject property has an improvement
assessment of $18.61 per square foot. Based on this evidence,
the appellant requested a reduction in the subject's improvement
assessment.
The board of review submitted its "Board of Review Notes on
Appeal" wherein the subject's final assessment was disclosed. In
support of the subject's assessment, the board of review offered