Property Tax Appeal Board Decision 2006-00801-R-1 Koepke

              (Continued on Next Page)
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 McHenry County Board of Review is
warranted. The correct assessed valuation of the property is:
LAND: $ 44,619
IMPR.: $ 199,413
TOTAL: $ 244,032
Subject only to the State multiplier as applicable.
PTAB/MRT/6/17/08
1 of 6
PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Glenn Koepke
DOCKET NO.: 06-00801.001-R-1
PARCEL NO.: 14-36-226-023
The parties of record before the Property Tax Appeal Board are
Glenn Koepke, the appellant, by attorney Brian S. Maher of Weis,
DuBrock & Doody, in Chicago, and the McHenry County Board of
Review.
The subject property consists of a two year-old, two-story style
dwelling of all brick exterior construction that contains 4,598
square feet of living area. Features of the subject include
central air-conditioning, three fireplaces, a 1,018 square foot,
four-car garage and a 2,724 square foot walkout basement.
Through his attorney, the appellant appeared before the Property
Tax Appeal Board claiming unequal treatment in the assessment
process as the basis of the appeal. The appellant first claimed
the subject's living area had been incorrectly calculated. In
support of this contention, the appellant submitted reduced
photocopies of the subject's building plans. Measurements on the
copies were difficult to discern and the total living area
computations were cut off the plan copies. Nevertheless, the
appellant claimed the subject contains 4,139 square feet of
living area. At the hearing, the Hearing Officer ordered the
appellant to submit complete and legible copies of the dwelling's
plans within 15 days of the hearing, with copies also provided to
the board of review. The appellant failed to comply with this
order.
In support of the improvement inequity argument, the appellant
submitted a grid analysis of four comparable properties located
on the subject's street. The comparables were reported to
consist of two-story masonry dwellings that range in age from two
to eleven years and range in size from 2,863 to 5,459 square feet
of living area. Features of the comparables include central air-conditioning.
The appellant reported two comparables have three-