Property Tax Appeal Board Decision 2004-23559-R-1 Tonelli

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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: $ 6,665
IMPR.: $ 26,577
TOTAL: $ 33,242
Subject only to the State multiplier as applicable.
PTAB/BRW
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Renato Tonelli
DOCKET NO.: 04-23559.001-R-1
PARCEL NO.: 04-10-109-006-0000
The parties of record before the Property Tax Appeal Board are
Renato Tonelli, the appellant, by attorney Rusty A. Payton of the
Law Offices of Rusty A. Payton, P.C., Chicago, Illinois; and the
Cook County Board of Review.
The subject property is an 80-year old, one and one-half story
stucco dwelling containing 2,120 square feet of living area with
a full, unfinished basement and a two-car detached garage.
According to the appellant, the dwelling is a one-story dwelling
containing 1,356 square feet of living area.
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 three suggested
comparable properties. On the appellant's map, the comparables
are located approximately one and one-quarter miles to one and
one-half miles from the subject. The comparables are one-story
frame and masonry dwellings that are 50 or 51 years old. One
comparable has a partial basement; one has a full basement; and
one has an unfinished basement. Each comparable has central air
conditioning, and two have fireplaces. Photographs supplied by
the appellant indicate that at least one comparable has a garage.
The dwellings have living areas that contain 1,068 to 1,571
square feet, and their improvement assessments range from $13.42
to $14.73 per square foot. The subject property has an
improvement assessment of $19.60 per square foot based on 1,356
square feet of living area; however, no evidence in the record
supports that square footage. Based on this evidence, the
appellant requested a reduction in the subject's improvement
assessment.