Property Tax Appeal Board Decision 2005-00348-R-1 Frankie A. Bashir and Althea Cabine

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Based on the facts and exhibits presented, the Property Tax
Appeal Board hereby finds a reduction in the assessment of the
property as established by the Lake County Board of Review is
warranted. The correct assessed valuation of the property is:
LAND: $ 4,844
IMPR.: $ 34,133
TOTAL: $ 38,977
Subject only to the State multiplier as applicable.
PTAB/EEB/05-00348
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Frankie A. Bashir and Althea Cabine
DOCKET NO.: 05-00348.001-R-1
PARCEL NO.: 08-28-305-014
The parties of record before the Property Tax Appeal Board are
Frankie A. Bashir and Althea Cabine, the appellants, and the Lake
County Board of Review.
The subject property consists of a two-story style multi-family
dwelling of frame construction built in 1915 containing 2,648
square feet of living area with a partially unfinished basement.
The appellants appeared 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 appellants
submitted a grid analysis and property record cards detailing
four suggested comparable properties. The comparables are two-story
frame dwellings that were built between 1901 and 1916. The
comparables contain from 2,057 to 2,496 square feet of living
area and have improvement assessments ranging from $28,050 to
$35,285 or $12.89 to $17.97 per square foot. The subject
property has an improvement assessment of $43,381 or $16.38 per
square foot. Based on this evidence, the appellant requested a
reduction in the subject's improvement assessment.
At hearing herein the board of review withdrew its submission of
evidence as being unresponsive to the appellants' assessment
equity claim.
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 warranted. The appellants claimed 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