Property Tax Appeal Board Decision 2005-23765-R-1 Johnson

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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: $3,187
IMPR.: $12,168
TOTAL: $15,355
Subject only to the State multiplier as applicable.
PTAB/CKG
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Michael Johnson
DOCKET NO.: 05-23765.001-R-1
PARCEL NO.: 24-02-415-052-0000
The parties of record before the Property Tax Appeal Board are
Michael Johnson, 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 57-year old, one-story
dwelling of masonry construction containing 864 square feet of
living area with a full, unfinished basement and a one and one-half
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. The appellant's map indicates three
comparables are located in close proximity to the subject and one
comparable is located three-quarters of a mile from the subject.
The comparables are one-story frame, stucco, or masonry dwellings
that are 53 to 89 years old. Two comparables have unfinished
basements and two comparables have no basements. One comparable
has central air conditioning. Their living areas are from 930 to
991 square feet in size, and have improvement assessments of
$8.61 to $11.08 per square foot. The subject property has an
improvement assessment of $14.08 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
four suggested comparable properties located in close proximity
to the subject. The comparable properties consist of one-story
masonry dwellings that are 52 to 62 years old with full,