FINAL ADMINISTRATIVE DECISIONILLINOIS PROPERTY TAX APPEAL BOARD - PDF document

1 FINAL ADMINISTRATIVE DECISIONILLINOIS PR
FINAL ADMINISTRATIVE DECISIONILLINOIS PROPERTY TAX APPEAL BOARD PTAB/ TJK of Allen A. Lefkovitz & Assoc. P.C. in Chicago;and the Cook 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 Cook County Board of Review is warranted. The corre LAND: $ 15,294 IMPR.: $ 57,540 TOTAL: $ 72,834 Subject only to the State multiplier as applicable. ANALYSIS a 118 year old, twofamily building. The which equates to an improvement assessment of $28.05 per square in the assessment process of the for six properties in the original submission of evidence. After several s and a grid sheet for five additional previous evidence be disregarded. Nor was any such request made in the Property Tax Appeal Board in rendering this decision. For ease of reference #6, while the remaining properties are labeled #7 through #11, despite the described as twostory or three ��Docket No: 08-20562.001-R-1 &#x/Att;¬he; [/;ott;&#xom ];&#x/BBo;&#xx [2;„.4;&#x

2 30.;᠁&#x 334;&#x.800;
62;&#x.592;
30.;᠁&#x 334;&#x.800;
62;&#x.592;&#x ]/S;&#xubty;&#xpe /;oot;r /;&#xType;&#x /Pa;&#xgina;&#xtion;&#x 000;&#x/Att;¬he; [/;ott;&#xom ];&#x/BBo;&#xx [2;„.4;&#x 30.;᠁&#x 334;&#x.800;
62;&#x.592;&#x ]/S;&#xubty;&#xpe /;oot;r /;&#xType;&#x /Pa;&#xgina;&#xtion;&#x 000; 2 of 5 &#x/MCI; 0 ;&#x/MCI; 0 ;age from 98 to 128 years; in size from 1,680 to 3,485 square feet of living area; and in improvement assessments from $16.00 to The Cook County Board of Review submitted its "Board of assessment, the board of review submitted descriptive and comparable to the subject.The comparables are described as In rebuttal, the appellant argued that the board of review's comparables also have different, superior than the subject. Thus, the appellant requested that the board of Property Tax Appeal Board (the "Board") finds that it has jurisdiction over the parties and the subject matter of this in the subject's who object to an assessment on the basis of lack of uniformity Kankakee Cnty. Bd. of Review v. Prop. Tax Appeal Bd. 1910.63(e). To succeed in an appeal based on lack o

3 f uniformity, the appellant must submit
f uniformity, the appellant must submit documentation "showing the of the assessment comparables to the subject propertyCook Cnty. Bd. of Review v. Prop. Tax Appeal Bd. similar properties, but whether they are in fact 'comparable' tCook Cnty. Bd. of Review v. Prop. Tax Appeal Bd. , 403 Ill. App. 3d at 145 (citing Review v. Prop. Tax Appeal Bd. , 284 Ill. App. 3d 649, 654-55 (2d Dist. 1996)). After an analysis of the assessment data, the submitted by the appellant, and all of the comparables submitted Docket No: 08 3 by the board of review were most similar to the subject in comparables had improvement assessments that ranged from $21.91 improvement assessment of $28.05 per square foot of living area is above the range established by the most similar comparables. Therefore, after considering adjustments and differences in both ��Docket No: 08-20562.001-R-1 &#x/Att;¬he; [/;ott;&#xom ];&#x/BBo;&#xx [2;„.4;&#x 30.;᠁&#x 334;&#x.800;
62;&#x.592;&#x ]/S;&#xubty;&#xpe /;oot;r /;&#xType;&#x /Pa;&#xgina;&#xtion;&#x 000;&#x/Att;¬he; [/;ott;&#xom ];&#x

4 /BBo;&#xx [2;„.4;&#x 30.;᠁&#x 334;
/BBo;&#xx [2;„.4;&#x 30.;᠁&#x 334;&#x.800;
62;&#x.592;&#x ]/S;&#xubty;&#xpe /;oot;r /;&#xType;&#x /Pa;&#xgina;&#xtion;&#x 000; 4 of 5 &#x/MCI; 0 ;&#x/MCI; 0 ; &#x/MCI; 1 ;&#x/MCI; 1 ;IMPORTANT NOTICE &#x/MCI; 2 ;&#x/MCI; 2 ; &#x/MCI; 3 ;&#x/MCI; 3 ;Section 16-185 of the Property Tax Code provides in part: &#x/MCI; 4 ;&#x/MCI; 4 ; &#x/MCI; 5 ;&#x/MCI; 5 ;"If the Property Tax Appeal Board renders a decision lowering the assessment of a particular parcel after the deadline for filing This is a f inal administrative decision of the Property Tax Appeal subject to review in t he 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 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 D

5 ecision of the Illinois Property Tax Ap
ecision of the Illinois Property Tax Appeal Board i ssued this date in the above entitled appeal, now of record in this said office. Date: September 20, 2013 Clerk of the Property Tax Appeal Board ��Docket No: 08-20562.001-R-1 &#x/Att;¬he; [/;ott;&#xom ];&#x/BBo;&#xx [2;„.4;&#x 30.;᠁&#x 334;&#x.800;
62;&#x.592;&#x ]/S;&#xubty;&#xpe /;oot;r /;&#xType;&#x /Pa;&#xgina;&#xtion;&#x 000;&#x/Att;¬he; [/;ott;&#xom ];&#x/BBo;&#xx [2;„.4;&#x 30.;᠁&#x 334;&#x.800;
62;&#x.592;&#x ]/S;&#xubty;&#xpe /;oot;r /;&#xType;&#x /Pa;&#xgina;&#xtion;&#x 000; 5 of 5 &#x/MCI; 0 ;&#x/MCI; 0 ;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 In order to comply with the above provision, YOU MUST FILE A PETITION AND EVIDENCE WITH THE PROPERTY TAX APPEAL BOARD WITHIN responsibility of your County Treasurer. Please contact