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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:
Subject only to the State multiplier as applicable.
1 of 4
PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Richard and Karen Maher
DOCKET NO.: 05-26558.001-R-1
PARCEL NO.: 05-33-218-050-0000
The parties of record before the Property Tax Appeal Board (PTAB) are Richard and Karen Maher, the appellants, by attorney Gary H. Smith of the Law Offices of Gary H. Smith of Chicago and the Cook County Board of Review (board).
The subject property consists of a 46-year-old, two-story, townhouse dwelling of frame and masonry construction containing 1,454 square feet of living area and located in New Trier Township, Cook County. The residence includes one and one half bathrooms, a full basement and no garage.
The appellants, through counsel, submitted evidence before the PTAB claiming unequal treatment in the assessment process as the basis of the appeal. In support of this argument, the appellants offered a spreadsheet detailing four suggested comparable properties located within a quarter mile of the subject. These properties consist of two-story townhouse dwellings of masonry construction, and range in age from 45 to 50 years. The comparables include one and one half bathrooms and two have full basements and air conditioning. There are no garages. The comparables contain between 1,236 and 1,360 square feet of living area and have improvement assessments ranging from $11,672 to $18,326 or from $9.44 to $13.48 per square foot of living area. Based on this evidence, the appellants 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 improvement assessment of $21,638, or $14.88 per square foot of living area, was disclosed. In support of the subject’s assessment, the board of review offered property characteristic sheets and a spreadsheet detailing four suggested comparable properties located within the same tax block of the subject. The comparables consist of two-story, townhouse dwellings of frame and masonry construction. The comparables are 46 years old and have full basements. They have two or one and one half bathrooms, three with air conditioning, one with a fireplace and one has a two-car garage.