Property Tax Appeal Board Decision 2006-20806-R-1 Claps

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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: $ 9,420
IMPR.: $ 45,486
TOTAL: $ 54,906
Subject only to the State multiplier as applicable.
PTAB/rfd6894
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Joseph Claps
DOCKET NO.: 06-20806.001-R-1
PARCEL NO.: 15-12-111-038-0000
The parties of record before the Property Tax Appeal Board (PTAB) are Joseph Claps, the appellant, by attorney Melissa K. Whitley of Marino & Associates in Chicago, and the Cook County Board of Review (board).
The subject property consists of a 107-year-old, two-story, single-family dwelling of frame construction containing 2,185 square feet of living area and located in River Forest Township, Cook County. Features of the residence include one and one-half bathrooms, a full-finished basement, a fireplace and a two and one-half car detached garage.
The appellant, through counsel, appeared before the PTAB arguing unequal treatment in the assessment process of the improvement as the basis of the appeal. In support of this claim, the appellant submitted assessment data and descriptive information on four properties suggested as comparable to the subject. The appellant also submitted a one-page brief, photographs of the subject and the suggested comparables as well as a copy of the board of review's decision. Based on the appellant's documents, the four suggested comparables consist of two-story, single-family dwellings of frame, masonry or frame and masonry construction located within nine blocks of the subject. The improvements range in size from 1,812 to 2,044 square feet of living area and range in age from 80 to 89 years. The comparables contain one and one-half, two or two and one-half bathrooms. Three comparables contain a full-unfinished basement, one comparable has a fireplace and two comparables contain a two-car detached garage. The improvement assessments range from $14.26 to $16.79 per square foot of living area.
At hearing, the appellant's attorney argued that the appellant's comparables are similar to the subject and should be considered as such by the PTAB. Based on the evidence submitted, the Docket No. 06-20806.001-R-1
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appellant requested a reduction in the subject's improvement assessment.
The board of review submitted its "Board of Review Notes on Appeal" disclosing the subject's total assessment of $54,906. The subject's improvement assessment is $45,486 or $20.82 per square foot of living area. In support of the assessment the board submitted property characteristic printouts and descriptive data on three properties suggested as comparable to the subject. The suggested comparables are improved with two-story, single-family dwellings of frame construction with the same neighborhood code as the subject. The improvements range in size from 2,066 to 2,188 square feet of living area and range in age from 91 to 98 years. The comparables contain one and one-half or two and one-half bathrooms, a full-unfinished basement and a two-car garage. Two comparables contain fireplaces. The improvement assessments range from $20.95 to $22.73 per square foot of living area.
At hearing, the board's representative stated that the board's comparables are similar to the subject in size, design, age, amenities and location and indicated that the board of review would rest on the written evidence submissions. Based on the evidence presented, the board of review requested confirmation of the subject's assessment.
After hearing the testimony 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 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 PTAB finds the appellant has not overcome this burden.
The PTAB finds the board of review's comparables to be the most similar properties to the subject in the record. These three properties are similar to the subject in improvement size, amenities, age and location and have improvement assessments ranging from $20.95 to $22.73 per square foot of living area. The subject's per square foot improvement assessment of $20.82 falls below the range established by these properties. The PTAB finds the appellant's comparables less similar to the subject in improvement size, amenities and/or exterior construction. After considering adjustments and the differences in both parties' suggested comparables when compared to the subject, the Board finds the subject's per square foot improvement assessment is supported by the most similar properties contained in the record.
As a result of this analysis, the PTAB finds the appellant has failed to adequately demonstrate that the subject dwelling was Docket No. 06-20806.001-R-1
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inequitably assessed by clear and convincing evidence and a reduction is not warranted.
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: Docket No. 06-20806.001-R-1
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"If the Property Tax Appeal Board renders a decision lowering the assessment of a particular parcel after the deadline for filing 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.