Property Tax Appeal Board Decision 2005-26460-R-1 Ciolak

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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: $ 6,900
IMPR.: $ 25,984
TOTAL: $ 32,884
Subject only to the State multiplier as applicable.
PTAB/MKB/4-09
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Paul Ciolak
DOCKET NO.: 05-26460.001-R-1
PARCEL NO.: 07-35-207-045-0000
The parties of record before the Property Tax Appeal Board are Paul Ciolak, the appellant, by attorney Julie Realmuto of McCarthy & Duffy, Chicago, Illinois; and the Cook County Board of Review.
The subject property consists of a 20-year old, two-story style dwelling of frame construction containing 1,748 square feet of living area with a full, 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. The comparables are two-story frame dwellings that are from 18 to 24 years old. Only one of the comparables has a basement, which is unfinished. The comparables contain from 1,799 to 1,984 square feet of living area and have improvement assessments ranging from $11.77 to $12.33 per square foot. The subject property has an improvement assessment of $14.86 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. The comparable properties consist of two-story frame dwellings that are 20 years old. Each of the comparables has a partial, unfinished basement. The dwellings contain 1,776 or 1,793 square feet of living area and have improvement assessments of $14.57 or $14.67 per square foot. Based on this evidence, the board of review requested confirmation of the subject's assessment.
After reviewing the record and considering the evidence, the Property Tax Appeal Board finds that it has jurisdiction over the