Property Tax Appeal Board Decision 2005-23761-R-1 Bylina

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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: $3,360
IMPR.: $11,176
TOTAL: $14,536
Subject only to the State multiplier as applicable.
PTAB/CKG
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Michael Bylina
DOCKET NO.: 05-23761.001-R-1
PARCEL NO.: 24-26-412-002-0000
The parties of record before the Property Tax Appeal Board are
Michael Bylina, 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, one-story
dwelling of masonry construction containing 1,166 square feet of
living area with a crawl space foundation 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 three suggested
comparable properties. The appellant's map indicates the
comparables are located one to one and one-quarter mile from the
subject. The comparables are one-story or one and one-half story
frame dwellings that are 117 to 132 years old. Two comparables
have partial basements and one comparable has no basement. Their
living areas are from 1,144 to 1,404 square feet in size, and
have improvement assessments of $5.51 to $6.02 per square foot.
The subject property has an improvement assessment of $9.58 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
the property characteristic sheets and a spreadsheet detailing
three suggested comparable properties. Two comparables are
located on the same block as the subject and one comparable is
located one block from the subject. The comparable properties
consist of one-story masonry dwellings that are 38 or 39 years
old. One comparable has a full, finished basement; one
comparable has a full, unfinished basement; and one comparable