Property Tax Appeal Board Decision 2004-23402-R-1 Picola

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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: $ 6,721
IMPR. $36,521
TOTAL: $43,242
Subject only to the State multiplier as applicable.
PTAB/TMcG.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Joseph Picola
DOCKET NO.: 04-23402.001-R-1
PARCEL NO.: 09-15-101-026-0000
The parties of record before the Property Tax Appeal Board (PTAB) are Joseph Picola, the appellant, by attorney Brian P. Liston of Chicago and the Cook County Board of Review (board).
The subject property consists of a one-year-old, two-story single-family dwelling of frame and masonry construction containing 2,485 square feet of living area and located in Maine Township, Cook County. The residence contains two and one-half bathrooms, no basement, air conditioning, a fireplace and a two-car garage.
The appellant, through counsel, submitted evidence before the PTAB claiming unequal treatment in the assessment process as the basis of the appeal. In support of this argument, the appellant offered four suggested comparable properties located within a quarter mile of the subject. These properties consist of two-story single-family dwellings of masonry, frame or frame and masonry construction and range in age from one to 51 years. The comparables have two and one half bathrooms and three have full basements. Three homes are air-conditioned and all have fireplaces. The sites have two or three-car garages. The comparables contain between 2,349 and 3,542 square feet of living area and have improvement assessments ranging from $9,787 to $45,436 or from $3.72 to $12.83 per square foot of living area. Based on this evidence, the appellant requested a reduction in the subject's assessment.
The board submitted its "Board of Review Notes on Appeal" wherein the subject's final improvement assessment of $36,531, or $14.70 per square foot of living area, was disclosed. In support of the subject’s assessment, the board offered three suggested comparable properties located within a block of the subject. The comparables consist of two-story single-family dwellings of frame and masonry construction and are one year old. The comparables contain two and one half-baths and full basements; all have air conditioning, fireplaces and two or three-car garages. The