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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: $ 4,649
IMPR.: $ 19,577
TOTAL: $ 24,226
Subject only to the State multiplier as applicable.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Ruben Esparza
DOCKET NO.: 06-23077.001-R-1
PARCEL NO.: 19-23-131-072-0000
The parties of record before the Property Tax Appeal Board are
Ruben Esparza, the appellant, by attorney Julie Realmuto of
McCarthy & Duffy, in Chicago, and the Cook County Board of
The subject property is a 50-year old, one-story style dwelling
of masonry construction containing 1,141 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 57 to 73 years old for consideration.
Three comparables have unfinished basements, while one has no
basement. The comparables contain 1,246 to 1,396 square feet of
living area and have improvement assessments of $13.16 to $14.06
per square foot. The subject's improvement assessment is $17.16
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 51 to 54 years
old. These properties have full unfinished basements, contain
1,086 to 1,146 square feet and have improvement assessments of
$17.22 to $18.00 per square foot. Based on this evidence, the
board of review requested confirmation of the subject's
After reviewing the record and considering the evidence, the
Property Tax Appeal Board finds that it has jurisdiction over the