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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 Sangamon County Board of Review is
warranted. The correct assessed valuation of the property is:
LAND: $ 5,031
IMPR.: $ 33,308
TOTAL: $ 38,339
Subject only to the State multiplier as applicable.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Patrick J. Hughes, Jr.
DOCKET NO.: 06-02206.00-R-1
PARCEL NO.: 22-04.0-152-035
The parties of record before the Property Tax Appeal Board are Patrick J. Hughes, Jr., the appellant; and the Sangamon County Board of Review.
The subject property consists of a residential property located in Capital Township, Sangamon County, Illinois.
The appellant appeared before the Property Tax Appeal Board claiming the subject's 2006 assessment subsequent to equalization was incorrect based upon a contention of law. The appellant argued the application of the 2006 equalization factor of 1.0381 to the 2006 base assessment amount of $36,932, which also includes valuation added by application of the equalization factor the prior assessment year, amounts to a re-assessment of the subject property outside the quadrennial general assessment period or other lawful assessment procedures. The appellant argued the equalization factor is a statewide property tax burden mechanism that does not reflect the actual value of properties to which it is applied. Thus, the appellant argued the application of the equalization factor should not be based on a prior year's assessed value that has already been enhanced by application of the equalization factor, but on the last lawful assessment of the actual value of the property by the quadrennial assessment. Therefore, the appellant objected to the final assessment of $38,339 based on the application of the equalization factor to a value that was enhanced by application of prior years' equalization factors.
The appellant acknowledged he did not provide any evidence concerning the fair market value of his residential property. The appellant contends the burden is on the county to show when the last valid assessment occurred.
Under questioning, the appellant argued he did not submit or need to provide any statutory authority or case law to support his