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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: $ 12,533
IMPR.: $ 58,845
TOTAL: $ 71,378
Subject only to the State multiplier as applicable.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Howard J. Morrison
DOCKET NO.: 04-24917.001-R-1
PARCEL NO.: 04-04-304-127-0000
The parties of record before the Property Tax Appeal Board are Howard J. Morrison, the appellant, by attorney David C. Dunkin of Arnstein & Lehr, LLP; and the Cook County Board of Review.
The subject property consists of a 7-year old, one-story style dwelling of masonry construction containing 3,037 square feet of living area with a full, unfinished basement. Features include central air-conditioning, a fireplace and a two-car attached 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. One of the comparables is located on the same street as the subject. The comparables are one-story masonry dwellings that are either 6 or 7 years old. Each comparable has a partial or full basement with two comparables having some finished area. In addition, each comparable has air-conditioning, a fireplace and a two-car garage. The comparables contain from 3,037 to 4,036 square feet of living area and have improvement assessments ranging from $17.12 to $19.32 per square foot of living area. The subject property has an improvement assessment of $19.38 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 assessment was disclosed. In support of the subject's assessment, the board of review offered the property characteristic sheets and a spreadsheet detailing three suggested comparable properties. The comparable properties consist of one-story masonry dwellings that are either 7 or 10 years old. Each comparable has a full unfinished basement, central air-conditioning, a fireplace and a two-car attached garage. The dwellings contain either 2,467 or 3,037 square feet