Property Tax Appeal Board Decision 2006-21536-R-1 Hill

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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: $ 9,287
IMPR.: $ 39,158
TOTAL: $ 48,445
Subject only to the State multiplier as applicable.
PTAB/BRW/June 09/06-21536
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Cynthia Hill
DOCKET NO.: 06-21536.001-R-1
PARCEL NO.: 09-34-417-018-0000
The parties of record before the Property Tax Appeal Board are Cynthia Hill, the appellant, by attorney Julie Realmuto of McCarthy & Duffy, Chicago, Illinois; and the Cook County Board of Review.
The subject property is improved with a 52-year old, one and one-half story style dwelling of masonry construction containing 2,101 square feet of living area with a full, unfinished basement, central air conditioning, a fireplace, and a two-car detached garage.
The appellant’s appeal is based on unequal treatment in the assessment process. The appellant submitted information on seven comparable properties. On the grid analysis, four are described as one-story masonry or frame and masonry dwellings that are either 51 or 53 years old. Three comparables had no detailed description provided other than classification and neighborhood codes, size, and improvement assessment. The seven comparable dwellings range in size from 1,949 to 2,559 square feet of living area. These properties have improvement assessments ranging from $10.93 to $13.99 per square foot of living area. The subject’s improvement assessment is $18.64 per square foot of living area. 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 assessment was disclosed. The board of review presented descriptions and assessment information on three comparable properties consisting of one-story masonry dwellings that range in age from 39 to 53 years old. The dwellings range in size from 1,955 to 2,249 square feet of living area. These properties have improvement assessments ranging from $19.10 to $20.73 per square foot of living area. Based on this evidence, the board of review requested confirmation of the subject's assessment.
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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 Board further finds that a reduction in the subject's assessment is not warranted.
The appellant contends unequal treatment in the subject's improvement assessment as the basis of the appeal. 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). After an analysis of the assessment data, the Board finds the appellant has not met this burden.
The appellant’s comparables numbered five, six, and seven received little weight in the Board’s analysis, because the appellant did not provide enough information to indicate whether they were actually comparable to the subject property. The appellant's comparables numbered one through four received reduced weight in the Board's analysis, because these comparables were substantially larger than the subject dwelling. The Board finds that the comparables submitted by the board of review were the most similar to the subject in size, and they were also similar in age and exterior construction. Due to their similarities to the subject, these comparables received the most weight in the Board’s analysis. These comparables had improvement assessments that ranged from $19.10 to $20.73 per square foot of living area. The subject’s improvement assessment of $18.64 per square foot of living area falls below this range. After considering adjustments and the differences in both parties' comparables when compared to the subject, the Board finds the subject's improvement assessment is equitable and a reduction in the subject's assessment is not warranted.
Docket No. 06-21536.001-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
Member
Member
Member
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:
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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.