Property Tax Appeal Board Decision 2005-02524-R-1 Dietzen

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Based on the facts and exhibits presented, the Property Tax
Appeal Board hereby finds a reduction in the assessment of the
property as established by the Effingham County Board of Review
is warranted. The correct assessed valuation of the property is:
LAND: $ 9,580
IMPR.: $ 65,442
TOTAL: $ 75,022
Subject only to the State multiplier as applicable.
PTAB/MRT/11/20/07
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: John M. Dietzen
DOCKET NO.: 05-02524.001-R-1
PARCEL NO.: 03-11-203-035
The parties of record before the Property Tax Appeal Board are
John M. Dietzen, the appellant; and the Effingham County Board of
Review.
The subject property consists of a 13,068 square foot residential
parcel improved with a two-story frame dwelling that was built in
2004 and contains 2,517 square feet of living area. Features of
the home include central air-conditioning, one fireplace, a 624
square foot garage and a full unfinished basement.
The appellant appeared before the Property Tax Appeal Board
claiming unequal treatment in the assessment process regarding
the subject's improvement assessment and overvaluation as the
bases of the appeal. In support of the improvement inequity
argument, the appellant submitted property record cards and a
grid analysis of three comparable properties located within
three-quarters of a mile of the subject. The comparables were
reported to consist of two-story style brick and frame dwellings
that range in age from 2 to 5 years and range in size from 2,235
to 4,047 square feet of living area. Features of the comparables
include central air-conditioning, garages that contain from 551
to 955 square feet of building area and full unfinished
basements. These properties have improvement assessments ranging
from $44,760 to $63,380 or from $15.66 to $20.44 per square foot
of living area. The subject has an improvement assessment of
$68,250 or $27.12 per square foot of living area.
In support of the overvaluation argument, the appellant submitted
a photograph of the subject, the subject's property record card
and a list of component costs of the subject dwelling's
construction in November 2004 totaling $178,775.49. The list