Property Tax Appeal Board Decision 2005-20267-R-1 Willmore

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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: $5,918
IMPR.: $18,620
TOTAL: $24,538
Subject only to the State multiplier as applicable.
PTAB/CKG
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Mary Willmore
DOCKET NO.: 05-20267.001-R-1
PARCEL NO.: 16-31-301-025-0000
The parties of record before the Property Tax Appeal Board are
Mary Willmore, 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 66-year old, two-story
dwelling of masonry construction containing 1,249 square feet of
living area with a full, finished basement, central air
conditioning, and a one 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 one
comparable in close proximity to the subject and two comparables
one-half to three-quarters of a mile from the subject. The
comparables are two-story masonry dwellings that are 64 to 80
years old with unfinished basements. Their living areas are
1,448 to 1,536 square feet in size, and have improvement
assessments of $11.99 to $12.82 per square foot. The subject
property has an improvement assessment of $14.91 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 in close proximity to the subject. The comparable