Property Tax Appeal Board Decision 2006-22045-R-1 Hannon

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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: $ 11,878
IMPR.: $ 40,293
TOTAL: $ 52,171
Subject only to the State multiplier as applicable.
PTAB/MKB/6-09
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: James Hannon
DOCKET NO.: 06-22045.001-R-1
PARCEL NO.: 14-07-106-027-0000
The parties of record before the Property Tax Appeal Board are James Hannon, the appellant, by attorney Julie Realmuto of McCarthy & Duffy, Chicago, Illinois; and the Cook County Board of Review.
The subject property consists of a 108-year old, one and one-half story style dwelling of frame construction containing 3,019 square feet of living area with a full, finished basement and a two-car garage.
The appellant submitted evidence before the Property Tax Appeal Board claiming unequal treatment in the assessment process as the basis of the appeal. In support of the equity argument, the appellant submitted a grid analysis detailing four suggested comparable properties. The comparables are one and one-half story or two-story frame dwellings that are from 93 to 108 years old. The comparables contain from 2,006 to 2,024 square feet of living area and have improvement assessments ranging from $17.61 to $18.94 per square foot. The appellant's grid analysis indicates the subject contains 1,624 square feet of living area. There was no documentation submitted to support this size. Based on this size, the appellant's evidence indicates the subject has an improvement assessment of $24.81 per square foot. 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. In support of the subject's assessment, the board of review offered the property characteristic sheets and a spreadsheet detailing three suggested comparable properties. The comparable properties consist of two-story frame or masonry dwellings that are from 79 to 108 years old. The dwellings contain from 2,929 to 3,250 square feet of living area and have improvement assessments ranging from $14.26 to $16.36 per square foot. The subject's property characteristic sheet indicates the subject contains DOCKET NO.: 06-22045.001-R-1
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3,019 square feet of living area. Based on this size, the subject has an improvement assessment of $13.35 per square foot. The board of review requested confirmation of the subject's assessment.
After reviewing the record and considering the evidence, the Property Tax Appeal Board finds that it has jurisdiction over the parties and the subject matter of this appeal. The Property Tax Appeal Board further finds that a reduction in the subject's assessment is not warranted.
The appellant's argument was unequal treatment in the assessment process. The Illinois Supreme Court has held that taxpayers who object to an assessment on the basis of lack of uniformity bear the burden of proving the disparity of assessment valuations by clear and convincing evidence. Kankakee County Board of Review v. Property Tax Appeal Board, 131 Ill.2d 1 (1989). The evidence must demonstrate a consistent pattern of assessment inequities within the assessment jurisdiction. After an analysis of the assessment data, the Board finds the appellant has not overcome this burden.
Initially, the Board finds the only documentation of the subject's size was contained in the board of review's evidence. Thus, the Board finds the subject contains 3,019 square feet of living area. Both parties presented assessment data on a total of seven equity comparables. The appellant's comparables were substantially smaller than the subject and three differed in design from the subject. The board of review's comparables differed in design from the subject and one differed from the subject in exterior construction. Although these comparables differed somewhat from the subject in many areas of comparison, the Board notes they had improvement assessments ranging from $14.26 to $18.94 per square foot. The subject's improvement assessment of $13.35 per square foot is below this range. The most similar comparable contained in the record is board of review's comparable two. Although this comparable differs in design from the subject, it is similar in exterior construction, age and size to the subject. This comparable has an improvement assessment of $14.90 per square foot. After considering adjustments and the differences in both parties' suggested comparables when compared to the subject property, the Board finds the subject's assessment is supported by the most comparable properties contained in the record and a reduction in the subject's assessment is not warranted.
DOCKET NO.: 06-22045.001-R-1
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This is a final administrative decision of the Property Tax Appeal Board which is subject to review in the Circuit Court or Appellate Court under the provisions of the Administrative Review Law (735 ILCS 5/3-101 et seq.) and section 16-195 of the Property Tax Code.
Chairman
Member
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DISSENTING:
C E R T I F I C A T I O N
As Clerk of the Illinois Property Tax Appeal Board and the keeper of the Records thereof, I do hereby certify that the foregoing is a true, full and complete Final Administrative Decision of the Illinois Property Tax Appeal Board issued this date in the above entitled appeal, now of record in this said office.
Date:
June 19, 2009
Clerk of the Property Tax Appeal Board
IMPORTANT NOTICE
Section 16-185 of the Property Tax Code provides in part:
"If the Property Tax Appeal Board renders a decision lowering the assessment of a particular parcel after the deadline for filing DOCKET NO.: 06-22045.001-R-1
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complaints with the Board of Review or after adjournment of the session of the Board of Review at which assessments for the subsequent year are being considered, the taxpayer may, within 30 days after the date of written notice of the Property Tax Appeal Board’s decision, appeal the assessment for the subsequent year directly to the Property Tax Appeal Board."
In order to comply with the above provision, YOU MUST FILE A PETITION AND EVIDENCE WITH THE PROPERTY TAX APPEAL BOARD WITHIN 30 DAYS OF THE DATE OF THE ENCLOSED DECISION IN ORDER TO APPEAL THE ASSESSMENT OF THE PROPERTY FOR THE SUBSEQUENT YEAR.
Based upon the issuance of a lowered assessment by the Property Tax Appeal Board, the refund of paid property taxes is the responsibility of your County Treasurer. Please contact that office with any questions you may have regarding the refund of paid property taxes.