Property Tax Appeal Board Decision 2005-01905-R-1 McGowan

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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 Jo Daviess County Board of Review
is warranted. The correct assessed valuation of the property is:
LAND: $ 57,321
IMPR.: $ 107,771
TOTAL: $ 165,092
Subject only to the State multiplier as applicable.
PTAB/MAY.08/BUL-6871
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Joseph McGowan
DOCKET NO.: 05-01905.001-R-1
PARCEL NO.: 43-18-007-251-00
The parties of record before the Property Tax Appeal Board are
Joseph McGowan, the appellant, by attorney David D. Albee,
Galena, Illinois; and the Jo Daviess County Board of Review.
The subject property consists of a one-story frame dwelling with
a loft. The home contains 2,230 square feet of living area that
was constructed in 1995. Features include four bathrooms, two
decks, central air-conditioning, one fireplace, a finished
basement and an integral basement garage containing 510 square
feet. The subject dwelling is situated on a lake front lot in
Thompson Township, Jo Daviess County, Illinois.
The appellant submitted evidence before the Property Tax Appeal
Board claiming the subject property was illegally assessed for
the 2005 assessment year. In support of the contention of law,
the appellant submitted a short brief outlining the legal basis
of the appeal. The brief indicates the subject property was
reassessed for the 2005, a non-general assessment year. Counsel
argued the notice of the subject's assessment increase was not
timely mailed to the taxpayer nor was the notice of the subject's
increased assessment timely published. Counsel submitted the
notice of revised assessment for the subject property dated
January 18, 2006 wherein its 2005 assessment was increased to
$165,092 from the 2004 assessment amount of $141,427. The reason
for change listed on the notice of revised assessment that was
mailed to the taxpayer was "Correction, Equalization, Plumbing
Addition." The appellant also submitted copies of pages printed
from the Jo Daviess County's internet website labeled "2005 Real
Estate Assessment Information." This information indicates the
official publication of real estate assessments for 2005 were
published in various publications throughout Jo Daviess County.
Properties in Thompson Township, where the subject is located,
had their assessments published in the Village Voices on January