(Continued on Next Page)
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 Kendall County Board of Review is
warranted. The correct assessed valuation of the property is:
LAND: $ 42,000
IMPR.: $ 76,000
TOTAL: $ 118,000
Subject only to the State multiplier as applicable.
1 of 5
PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Robert Patton
DOCKET NO.: 05-01830.001-R-1
PARCEL NO.: 05-38-178-002
The parties of record before the Property Tax Appeal Board are
Robert Patton, the appellant, and the Kendall County Board of
The subject property consists of a 35,300 square foot parcel
improved with a nine year-old, two-story style brick and frame
dwelling that contains 3,068 square feet of living area.
Features of the home include central air-conditioning, one
fireplace, a 400 square foot garage and an unfinished basement.
The appellant submitted evidence to the Property Tax Appeal Board
claiming unequal treatment in the assessment process regarding
the subject's land and improvements as the basis of the appeal.
In support of the land inequity argument, the appellant submitted
information on three comparable properties, one of which is
located on the subject's street and block. The comparable lots
range in size from 43,000 to 54,000 square feet and have land
assessments ranging from $36,300 to $42,600 or from $0.72 to
$0.98 per square foot of land area. The subject has a land
assessment of $45,000 or $1.27 per square foot.
In support of the inequity argument regarding the subject's
improvements, the appellant submitted a grid analysis of the same
three comparables used to support the land inequity contention.
The comparables consist of two-story style brick and frame
dwellings that are three or twelve years old and range in size
from 3,006 to 3,358 square feet of living area. Features of the
comparables include central air-conditioning, one fireplace,
garages that contain 350 or 400 square feet of building area and
unfinished basements. These properties have improvement
assessments ranging from $76,000 to $81,000 or from $24.12 to
$25.28 per square foot of living area. The subject has an