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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: $ 18,836
IMPR.: $ 29,136
TOTAL: $ 47,972
Subject only to the State multiplier as applicable.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: MCR-ManorCare Services, Inc.
DOCKET NO.: 07-21911.001-R-1
PARCEL NO.: 05-34-121-051-0000
The parties of record before the Property Tax Appeal Board are MCR-ManorCare Services, Inc., the appellant, by attorney Thomas Battista of Rock, Fusco & Associates, LLC, Chicago, Illinois; and the Cook County Board of Review.
The subject property is improved with a 51-year old, one-story style dwelling of frame and masonry construction containing 1,086 square feet of living area with a full, finished basement, a fireplace, and a one and one-half car attached garage.
The appellant’s appeal is based on unequal treatment in the assessment process. The appellant submitted information on four comparable properties described as one-story frame or frame and masonry dwellings that range in age from 54 to 129 years old. Photographic evidence submitted by the appellant indicates that two of the comparables are not one-story dwellings. The comparable dwellings range in size from 1,080 to 1,616 square feet of living area. One comparable has a fireplace, but this was the only feature listed on the appellant's grid analysis. These properties have improvement assessments that ranged from $15.77 to $23.37 per square foot of living area. The subject’s improvement assessment is $26.83 per square foot of living area. 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. The board of review presented descriptions and assessment information on four comparable properties consisting of one-story frame or masonry dwellings. Photographic evidence submitted by the board of review indicates that two of the comparables are, in fact, two-story dwellings. The dwellings range in age from 55 to 72 years old. Two comparables have full, finished basements, and two have full, unfinished basements. Each comparable has a garage; three have a fireplace; and three have central air conditioning. The comparable dwellings range in size from 1,234