Property Tax Appeal Board Decision 2005-23861-R-1 Carlson

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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: $7,480
IMPR.: $33,732
TOTAL: $41,212
Subject only to the State multiplier as applicable.
PTAB/CKG
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Thomas Carlson
DOCKET NO.: 05-23861.001-R-1
PARCEL NO.: 18-07-409-026-0000
The parties of record before the Property Tax Appeal Board are
Thomas Carlson, 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 39-year old, multi-level
dwelling of frame and masonry construction containing 1,447
square feet of living area with a partial, finished 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 on
the grid analysis are located in close proximity to three-quarters
of a mile from the subject. The comparables are multi-level
frame and masonry or masonry dwellings that are 38 to 49
years old with partial basements. Two comparables have central
air conditioning and fireplaces. Their living areas are 1,325 to
1,768 square feet in size, and have improvement assessments of
$19.33 to $19.59 per square foot. The additional comparables are
1,677 to 1,715 square feet in size and have improvement
assessments of $19.68 to $20.05 per square foot. The subject
property has an improvement assessment of $23.31 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