Property Tax Appeal Board Decision 2005-26248-R-1 Connell

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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: $ 10,660
IMPR.: $ 23,043
TOTAL: $ 33,703
Subject only to the State multiplier as applicable.
PTAB/BRW/May 09/05-26248
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: George Connell
DOCKET NO.: 05-26248.001-R-1
PARCEL NO.: 27-08-202-004-0000
The parties of record before the Property Tax Appeal Board are George Connell, the appellant, by attorney Rusty Payton of the Law Offices of Rusty Payton, P.C., Chicago, Illinois; and the Cook County Board of Review.
The subject property is improved with an 18-year old, two-story townhouse of frame and masonry construction containing 1,900 square feet of living area with a partial, unfinished basement, central air conditioning, a fireplace, and a two-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 or two-story frame and masonry dwellings that range from 14 to 17 years old. The comparable dwellings are townhouses that range in size from 1,771 to 2,300 square feet of living area. Each comparable has a basement, central air conditioning, and a fireplace. Photographic evidence reveals that each comparable has a two-car attached garage. The comparables have improvement assessments ranging from $5.91 to $6.96 per square foot of living area. The subject’s improvement assessment is $12.13 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 three comparable properties consisting of two-story frame and masonry townhouses that are either 15 or 16 years old. The dwellings contain either 1,732 or 1,900 square feet of living area. Each comparable has an unfinished basement, central air conditioning, a fireplace, and a two-car attached garage. These properties have improvement assessments ranging from $12.87 to $13.16 per square foot of living area. Based on this