Property Tax Appeal Board Decision 2004-21660-R-1 Goldberg

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Based on the facts and exhibits presented, the Property Tax
Appeal Board hereby finds a reduction 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:
DOCKET NO. PARCEL NO. LAND IMPR. TOTAL
04-21660.001-R-1 10-07-408-003-0000 $25,862 $79,000 $104,862
04-21660.002-R-1 10-08-300-003-0000 $ 6,533 $ -0- $ 6,533
Subject only to the State multiplier as applicable.
PTAB/lbs/08
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Andy Goldberg
DOCKET NO.: 04-21660.001-R-1 and 04-21660.002-R-1
PARCEL NO.: See below
The parties of record before the Property Tax Appeal Board are
Andy Goldberg, the appellant, by attorney Joanne Elliott of
Elliott & Associates, , and the Cook County Board of Review.
The subject property consists of a 90-year-old, one and one-half
story style single-family dwelling of stucco construction
containing 6,057 square feet of living area and located in Niles
Township, Cook County. Amenities include four full baths, two
half-baths, a full basement, air conditioning, three fireplaces
and a three and one-half car garage.
The appellant, through counsel, submitted evidence before the
Property Tax Appeal Board claiming unequal treatment in the
assessment process as the basis of the appeal. In support of
this argument, the appellant offered a spreadsheet detailing five
suggested comparable properties located in the same coded
assessment neighborhood as the subject. These properties consist
of one-story or one and one-half story style single-family
dwellings of masonry or frame and masonry construction from 39 to
79 years old. The comparable dwellings contain from two to eight
full baths, half baths, air conditioning, fireplaces and have
garages; four also have basements. The comparables range in size
from 3,669 to 10,172 square feet of living area and have
improvement assessments ranging from $8.30 to $14.95 per square
foot of living area. A copy of the subject's 2004 board of
review final decision was also included. 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 improvement assessment of
$166,269, or $27.45 per square foot of living area, was
disclosed. In support of the subject’s assessment, the board of