Property Tax Appeal Board Decision 2006-23078-R-1 Hamer

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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: $ 3,621
IMPR.: $ 15,164
TOTAL: $ 18,785
Subject only to the State multiplier as applicable.
PTAB/MRT/6/17/08
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Dennis Hamer
DOCKET NO.: 06-23078.001-R-1
PARCEL NO.: 19-35-314-075-0000
The parties of record before the Property Tax Appeal Board are
Dennis Hamer, the appellant, by attorney Julie Realmuto of
McCarthy & Duffy, in Chicago, and the Cook County Board of
Review.
The subject property is a 50-year old, one-story style dwelling
of masonry construction containing 1,066 square feet of living
area with a full unfinished basement.
The appellant's appeal is based on unequal treatment in the
assessment process. The appellant submitted four comparable
properties described as one-story or one and one-half-story
masonry dwellings that are 48 to 61 years old for consideration.
Two comparables have unfinished basements, while two have no
basements. The comparables contain 1,286 to 1,324 square feet of
living area and have improvement assessments of $12.06 to $12.20
per square foot. The subject's improvement assessment is $14.23
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 masonry dwellings that are 45 to 59 years
old. These properties have full basements, contain 1,008 to
1,073 square feet and have improvement assessments of $14.26 to
$14.64 per square foot. Based on this evidence, the board of
review requested confirmation of the subject's assessment.
After reviewing the record and considering the evidence, the
Property Tax Appeal Board finds that it has jurisdiction over the
parties and the subject matter of this appeal. The Illinois