Property Tax Appeal Board Decision 2006-02354-R-1 Sminchak

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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 St. Clair County Board of Review
is warranted. The correct assessed valuation of the property is:
LAND: $ 3,595
IMPR.: $ 7,826
TOTAL: $ 11,421
Subject only to the State multiplier as applicable.
PTAB/FEB.09/BUL-7455
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Rick Sminchak
DOCKET NO.: 06-02354.001-R-1
PARCEL NO.: 07-07.0-202-019
The parties of record before the Property Tax Appeal Board are Rick Sminchak, the appellant, and the St. Clair County Board of Review.
The subject property is a one-story frame rental dwelling containing 825 square feet of living area that was built in 1955. Features include a concrete slab foundation and central air conditioning.
The appellant appeared before the Property Tax Appeal Board claiming unequal treatment in the assessment process as the basis of the appeal. In support of this claim, the appellant submitted property record cards, photographs and an assessment analysis of the subject and three suggested comparables. The comparables consist of one-story frame dwellings that were built from 1955 to 1961. The comparables are located ½ of a mile to 1 mile from the subject in different subdivisions. The comparables have concrete slab foundations and central air conditioning. The dwellings range in size from 1,096 to 1,225 square feet of living area and have 2006 final equalized improvement assessments ranging from $1,639 to $2,657 or from $1.43 to $2.17 per square foot of living area. The subject property has an equalized improvement assessment of $7,826 or $9.06 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 equalized assessment of $11,421 was disclosed. In support of the subject's assessment, the board of review submitted property record cards, aerial photographs and four suggested comparables. The comparables consist of one-story frame dwellings that were built in 1955 or 1956. The comparables are located in close proximity, with three comparables located along the subject's street. The comparables have concrete slab foundations and central air conditioning. One comparable has a 336 square foot garage. The dwellings contain 864 square feet of living area, identical to the subject. They