Property Tax Appeal Board Decision 2005-20899-R-1 Kohn

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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: $ 2,534
IMPR.: $ 15,123
TOTAL: $ 17,657
Subject only to the State multiplier as applicable.
PTAB/BRW
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: John Kohn
DOCKET NO.: 05-20899.001-R-1
PARCEL NO.: 28-11-308-042-0000
The parties of record before the Property Tax Appeal Board are
John Kohn, 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 is a 13-year old, multi-level frame and
masonry dwelling containing 1,233 square feet of living area with
a partial, finished basement and central air conditioning.
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. On the appellant's map, the comparables
are located approximately one-half mile from the subject. The
comparables are multi-level frame and masonry dwellings that are
one to 37 years old. Each of the comparables has a partial
basement; two have central air conditioning; and one has a
fireplace. The dwellings have living areas that contain 1,234 or
1,474 square feet, and their improvement assessments range from
$8.60 to $10.01 per square foot. The subject property has an
improvement assessment of $12.27 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 assessment was disclosed. In
support of the subject's assessment, the board of review offered
property characteristic sheets and a spreadsheet detailing four
suggested comparable properties. One is located in the same tax
block as the subject, and the others are located in close
proximity of the subject. The comparables are multi-level frame