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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 McHenry County Board of Review is
warranted. The correct assessed valuation of the property is:
LAND: $ 29,167
IMPR.: $ 131,558
TOTAL: $ 160,725
Subject only to the State multiplier as applicable.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Robert E. Teberg Trust
DOCKET NO.: 06-01434.001-R-1
PARCEL NO.: 14-35-426-014
The parties of record before the Property Tax Appeal Board are Robert E. Teberg Trust, the appellant, by attorney John L. Cowlin of Cowlin, Naughton, Curran & Coppedge in Crystal Lake, Illinois, and the McHenry County Board of Review.
The subject property of .88 acres has been improved with a two-story frame and masonry single-family dwelling built in 1994. The property contains 3,545 square feet of living area and features central air conditioning, two fireplaces, a partial crawl-space and partial unfinished basement foundation, an attached three-car garage of 660 square feet of building area, and a 336 square foot wood deck. The property is located in Crystal Lake, Nunda Township, McHenry County, Illinois.
Appellant appeared through counsel before the Property Tax Appeal Board asserting both unequal treatment in the assessment process and overvaluation with regard to both the land1 and improvement assessments of the subject property as the bases of the appeal.
There is an initial dispute between the parties concerning the size of the subject dwelling. Robert Teberg testified that the property was purchased as a 'spec' home from the builder, Mr. Riordan, in August 1994 and the builder informed Mr. Teberg that there was approximately 3,201 square feet of "heated living area" in the dwelling and an unfinished, unheated attic over the garage was not included. Subsequent to the filing of this appeal, the Nunda Township Assessor, who was present at the hearing, re-measured the subject dwelling and reduced the recorded living area square footage by 76 square feet for a total living area square footage of 3,545 square feet.
Based on the foregoing evidence, the Property Tax Appeal Board finds that the subject dwelling contains 3,545 square feet of
1 At the close of hearing, counsel withdrew the challenge to the land assessment in light of the evidence presented by both the appellant and the board of review. For purposes of a complete record, however, the evidence and the challenge to the land assessment will be addressed in this matter.