Property Tax Appeal Board Decision 2005-20898-R-1 Lemme

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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: $ 2,429
IMPR.: $ 17,197
TOTAL: $ 19,626
Subject only to the State multiplier as applicable.
PTAB/BRW
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Christopher Lemme
DOCKET NO.: 05-20898.001-R-1
PARCEL NO.: 28-15-113-026-0000
The parties of record before the Property Tax Appeal Board are
Christopher Lemme, 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 16-year old, multi-level frame dwelling
containing 1,121 square feet of living area with a partial,
finished basement, central air conditioning, 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 four suggested
comparable properties. On the appellant's map, one of the
comparables is located two blocks from the subject, and the
others are located approximately one-quarter to one-half mile
from the subject. The comparables are multi-level frame
dwellings that are 28 to 37 years old. Each of the comparables
has a partial basement. The dwellings have living areas that
contain 1,215 to 1,290 square feet, and their improvement
assessments range from $11.90 to $12.13 per square foot. The
subject property has an improvement assessment of $15.34 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 three
suggested comparable properties. One is located in the same tax
block as the subject, and the others are located in close