Property Tax Appeal Board Decision 2006-22501-R-1 Kumskis

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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: $ 4,249
IMPR.: $ 15,951
TOTAL: $ 20,200
Subject only to the State multiplier as applicable.
PTAB/MRT/6/17/08
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: David Kumskis
DOCKET NO.: 06-22501.001-R-1
PARCEL NO.: 15-34-119-022-0000
The parties of record before the Property Tax Appeal Board are
David Kumskis, the appellant, by attorney Rusty Payton of Rusty
A. Payton, P.C., in Chicago, and the Cook County Board of Review.
The subject property is a 106-year old, one and one-half-story
style dwelling of frame construction containing 1,917 square feet
of living area with a full basement finished as a recreation
room.
The appellant's appeal is based on unequal treatment in the
assessment process. The appellant submitted three comparable
properties described as one-story or one and one-half-story frame
or masonry dwellings that are 55 to 78 years old for
consideration. One comparable has an unfinished basement, while
two comparables have no basements. The comparables contain 1,270
to 1,340 square feet of living area and have improvement
assessments of $12.22 to $12.61 per square foot. The appellant's
petition claims the subject is a one-story frame dwelling
containing 1,075 square feet of living area with an unfinished
basement. The subject's improvement assessment is $14.84 per
square foot based on the appellant's claim regarding the
subject's living area. The appellant submitted no evidence to
demonstrate this living area estimate was correct. However, the
appellant's evidence includes a photograph, purportedly of the
subject property, that depicts a multi-story dwelling. 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 submitted property characteristic sheets for
the subject and three comparables, as well as a grid analysis of