Property Tax Appeal Board Decision 2006-22067-R-1 Denes

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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: $ 7,920
IMPR.: $ 23,246
TOTAL: $ 31,166
Subject only to the State multiplier as applicable.
PTAB/BRW/Jun.08/06-22067
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Andrew Denes
DOCKET NO.: 06-22067.001-R-1
PARCEL NO.: 09-36-301-002-0000
The parties of record before the Property Tax Appeal Board are
Andrew Denes, the appellant, by attorney Julie Realmuto of
McCarthy & Duffy, Chicago, Illinois; and the Cook County Board of
Review.
The subject property is an 81-year old, one-story style dwelling
of frame construction containing 1,123 square feet of living area
with a full, finished basement. According to the appellant, the
dwelling is of stucco construction, but a photograph of the
subject provided by the appellant shows a building of frame
construction. Moreover, the board of review provided the
subject’s property characteristic sheet which confirms that the
dwelling is of frame construction.
The appellant’s appeal is based on unequal treatment in the
assessment process. The appellant submitted for consideration
four comparable properties described as one-story or one and one-half
story frame, masonry, or frame and masonry dwellings that
are between 49 and 102 years old. The comparables contain from
1,202 to 1,404 square feet of living area and have improvement
assessments ranging from $15.64 to $18.02 per square foot. The
subject’s improvement assessment is $20.70 per square foot.
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.
The board of review presented three comparable properties
consisting of one-story frame dwellings that are between 84 and
87 years old. The dwellings contain from 1,053 to 1,074 square
feet of living area and have improvement assessments ranging from
$22.70 to $23.91 per square foot. Based on this evidence, the