Property Tax Appeal Board Decision 2003-23145-R-1 Graff

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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: $3,382
IMPR.: $20,918
TOTAL: $24,300
Subject only to the State multiplier as applicable.
PTAB/CKG
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: David Graff
DOCKET NO.: 03-23145.001-R-1
PARCEL NO.: 15-13-312-016-0000
The parties of record before the Property Tax Appeal Board are
David Graff, 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 consists of two one-story dwellings.
Building #1 is an 89-year old, one-story dwelling of frame
construction containing 1,184 square feet of living area with a
full, unfinished basement. Building #2 is a 51-year old, one-story
dwelling of masonry construction containing 952 square feet
of living area with a slab foundation.
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 appellant's map indicates the
comparables are located in close proximity to the subject. The
comparables are one-story masonry dwellings that are 79 to 94
years old. Three comparables have unfinished basements and one
comparable has a full basement. Their living areas are from 968
to 984 square feet in size, and have improvement assessments of
$12.60 to $13.68 per square foot. The appellant’s analysis
indicates the subject property has an improvement assessment of
$20,918 or $21.97 per square foot of living area. However, the
appellant’s analysis did not disclose that the subject parcel
contains two separate buildings. The appellant’s assessment
analysis uses the subject parcel’s total improvement assessment
for both dwellings, but only uses the size and characteristics of
one dwelling in support of his claim. Based on this evidence,
the appellant requested a reduction in the subject's improvement
assessment.