Property Tax Appeal Board Decision 2005-01779-R-1 Riordan

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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 Kendall County Board of Review is
warranted. The correct assessed valuation of the property is:
LAND: $ 16,391
IMPR.: $ 102,031
TOTAL: $ 118,422
Subject only to the State multiplier as applicable.
PTAB/cck/3-18
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: James and Michelle Riordan
DOCKET NO.: 05-01779.001-R-1
PARCEL NO.: 05-05-442-022
The parties of record before the Property Tax Appeal Board are
James and Michelle Riordan, the appellants, and the Kendall
County Board of Review by State's Attorney Eric Weis.
The subject property has been improved with a two-story frame
exterior constructed single family dwelling that was built in
2002. The dwelling consists of 3,661 square feet of living area
and features a full unfinished basement of 2,266 square feet of
building area, a three-car garage of 650 square feet of building
area, central air conditioning, and a fireplace. The property is
located in Yorkville, Kendall Township, Illinois.
The first issue to be addressed concerns the living area square
footage of both the subject property and the appellants'
comparable number 1, a neighboring property.
As to the subject property, the appellants contended there were
3,600 square feet of living area in the dwelling with a 1,400
square foot basement whereas the assessing officials recorded
3,661 square feet of living area and a basement of 2,266 square
feet of building area for the subject. As part of rebuttal
appellants submitted new evidence, one page from an appraisal for
the subject property, reflecting 3,606 square feet of living area
and a basement of 2,169 square feet of building area. When
questioned by the Hearing Officer as to the basis for their
contention concerning the subject's square footage, other than
reliance upon information obtained when purchasing the property,
appellants had no independent information to dispute the living
area square footage or basement area as recorded by the assessing
officials. Given that exterior measurements form the basis for
living area square footage and the lack of any independent
contrary measurement evidence by the appellants, the Property Tax
Appeal Board finds the records of the assessing officials