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Based on the facts and exhibits presented, the Property Tax
Appeal Board hereby finds a reduction 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: $ 20,874
IMPR.: $ 25,126
TOTAL: $ 46,000
Subject only to the State multiplier as applicable.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Sandra L. Thiel
DOCKET NO.: 06-29154.001-R-1
PARCEL NO.: 14-32-219-040-0000
TOWNSHIP: North Chicago
The parties of record before the Property Tax Appeal Board (PTAB) are Sandra L. Thiel, the appellant, and the Cook County Board of Review (board).
The subject property consists of a 118-year-old, one-story, single-family dwelling of frame construction containing 1,179 square feet of living area and located in North Chicago Township, Cook County. Features of the residence include one full bathroom, a full-unfinished basement and a one-car detached garage.
The appellant appeared before the PTAB arguing unequal treatment in the assessment process of the improvement as well as overvaluation as the bases of the appeal. In support of the overvaluation claim, the appellant submitted colored photographs of the interior of the subject, a brief arguing the condition of the subject property and a useful life investigation report prepared by an architect.
Regarding the inequity claim, the appellant provided three suggested comparable properties consisting of one-story, single-family dwellings of frame and masonry construction located within one mile of the subject. The improvements range in size from 1,103 to 1,378 square feet of living area and range in age from 80 to 123 years. The comparables contain one full bathroom and a full-finished or unfinished basement. One comparable contains air-conditioning as well as a fireplace and two comparables have a one-car or two-car garage. The improvement assessments range from $23.28 to $28.24 per square foot of living area. Based on this analysis, the appellant requested a reduction in the subject's improvement assessment.
The board of review submitted its "Board of Review Notes on Appeal" disclosing the subject's total assessment of $73,415.