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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: $ 14,380
IMPR.: $ 34,206
TOTAL: $ 48,586
Subject only to the State multiplier as applicable.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: John Hanus
DOCKET NO.: 04-27926.001-R-1
PARCEL NO.: 05-32-104-067-0000
The parties of record before the Property Tax Appeal Board are John Hanus, the appellant, by attorney Edward Larkin of Larkin & Larkin, Park Ridge, Illinois; and the Cook County Board of Review.
The subject property consists of a 41-year old, one-story style dwelling of masonry construction containing 2,128 square feet of living area with a partial, unfinished basement, central air conditioning, one fireplace and a one and one-half 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 three suggested comparable properties located in the subject's neighborhood. Two are between one and two blocks of the subject property. The comparables are one or one and one-half story frame or masonry dwellings that are from 47 to 124 years old. They have partial basements, with one having finished area. Two have air conditioning and they all have fireplaces and garages. The comparables contain from 1,944 to 2,889 square feet of living area and have improvement assessments ranging from $12.00 to $14.67 per square foot. The subject property has an improvement assessment of $16.07 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 located on the same tax block as the subject property. The comparable properties consist of one-story masonry dwellings that are from 45 to 49 years old. They have full unfinished basements, two have air conditioning and they all have fireplaces and garages. The dwellings contain