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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: $ 47,695
IMPR.: $ 152,137
TOTAL: $ 199,832
Subject only to the State multiplier as applicable.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: James Boris
DOCKET NO.: 04-27933.001-R-1
PARCEL NO.: 05-27-110-009-0000
The parties of record before the Property Tax Appeal Board are James Boris, 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 14-year old, two-story style dwelling of frame construction containing 6,147 square feet of living area with a partial, finished basement, central air conditioning, three fireplaces and a two 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. The comparables are two-story stucco, masonry or frame and masonry dwellings that are from 44 to 114 years old. They have full or partial basements, with one having finished basement area. Two have central air conditioning, they have one, two or four fireplaces and two have a garage. The comparables contain from 5,737 to 8,270 square feet of living area and have improvement assessments ranging from $19.20 to $21.69 per square foot. The subject property has an improvement assessment of $24.75 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 four suggested comparable properties located in the same neighborhood as the subject property. The comparable properties consist of two-story stucco or masonry dwellings that are from four to 96 years old. They have full basements, with two having finished area. Three have central air conditioning. They have two or four fireplaces and two or three-car garages. The