how i appealed my property taxes and won! · 26/03/2010 · recent schedule by lake county...

How I AppealedMy Property Taxes

... And Won!

By Mel Metts

www.melmetts.com

Owner

Rectangle

DisclaimerThis publication is distributed with the understanding that it does not constitute legal, accounting or other advice. Theauthor assumes no liability for loss or damage as a result of reliance on the material provided. Appropriate legal,accounting or other expert assistance should be sought from competent professionals.

About the AuthorMel Metts is also author and publisher of the book, Do it Yourself Evictions; A layman’s guide to ForcibleEntry and Detainer procedures in Illinois. He is a licensed real estate agent with Graff Realty, Inc., specializingin investment real estate services. He can be reached at 847-949-6045 or [email protected].

Parts of this document assembled from public sources.

Last updated March 26, 2010

CONTENTS

45Reader Feedback . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43Guidelines for Using the Income/Expense Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .42Final Thoughts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39Final PTAB Decision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .36Compromise Agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .35Lake County Board of Review Ponies Up . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33Response from Illinois PTAB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .27Appeal to Illinois Property Tax Appeal Board (PTAB) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26Notice of Findings by the Lake County Board of Review . . . . . . . . . . . . . . . . . . . . . . . . . . . .25Rejected! . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23Township Assessor Rebuttal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10My 2008 LCBOR Package . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9Appealing to Lake County Board of Review (LCBOR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7SCREENSHOT; Search Results . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6SCREENSHOT; Search by Address . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5SCREENSHOT; Assessment Information Default Page . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4SCREENSHOT; Lake County Township Assessors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2Evaluating Your Assessment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1How I Appealed My Property Taxes ... And Won! . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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How I Appealed My Property Taxes ... And Won!

First, a clarification. I did not appeal my taxes; I appealed my assessment. It is not possible toappeal the amount I am taxed, but I can appeal the assessed valuation of my home. Of course, theassessed valuation, multiplied by the tax rate, determines the amount of tax.

Annual assessments are published in a "newspaper of record," and a notice is mailed to theowner's address of record. If you don't want to rely on the mail, you can find your assessment onthe assessor's web site. Assessments are published on a preset schedule which differs bytownship. Upon publication, the homeowner has thirty days to file an appeal. Here is the mostrecent schedule by Lake County township (CCAO is Chief County Assessment Officer).

The next section includes instructions for evaluating your assessment. A listing of townshipassessors with contact information follows, as well as screenshots of search pages on theassessor's web site.

http://www.lakecountyil.gov/Assessor/AssessmentInformation/PropertyTaxAssessmentInfo/Default.htm

Note the various approaches to an appeal. My approach worked for me; what works best for you may bedifferent, depending on your situation.

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Evaluating Your Assessment

There are four ways to evaluate the assessment for a residential property using this Internet application. Each ofthese four procedures looks at a different factor that could help determine whether the assessment of your parcelis equitable. It is suggested that you perform all four procedures in order to obtain the best possible information onthe property you are evaluating.

You can also obtain an appraisal for ad valorem tax purposes from a professional property appraiser as evidence of value as analternative to this process.

1. Verify Property Characteristics

Review the Characteristics information shown in the Individual Parcel Report. If information is missing or you feel it isinaccurate, contact your township assessor's office, whose contact information is provided at the bottom of the report.

House Type The assessor may have your property in an assessment neighborhood that contains a number of subgroups of parcels in what is referred to as a "House Type". These House Types are a group of similarproperties within the neighborhood and they may be analyzed as their own specific sub set for assessmentpurposes. You may want to contact your township assessor's office for more details on the use of theHouse Type with regards to your assessment.

Structure Type / Style / Number of StoriesThis is a very important criterion and every effort should be made to supply this information. This refers tothe type of home in terms of story height and style. The Board of Review is looking for whether thestructures are 2-story, ranch style, tri-level, bi-level, raised ranch and the like. This information is bestgained from a street side view of the properties. There are many instances where properties are one andtwo story structures; if so, it is acceptable to note that in the field. For such a structure one might place"Part 2 Story/Part 1 Story" in this spot on the grid.

2. Verify Assessment Based on Sales Price For This Property

If there has been a recent sale of your property or others very similar to yours, this information is valuable in analyzing aproperty assessment. There may be times when this tool does not have the latest sales information primarily due todelays in the recording of documents by parties involved. If there are sales that you have knowledge of and you can verifythe prices paid for a comparable parcel, it is certainly acceptable to use that information in your analysis.

If the sale of your property is less than the value represented on the assessment, you may want to discuss the valuationwith your township assessor's office. Since township assessors perform mass appraisals; depending upon how far awayfrom the sale price the assessment is, it still may be equitable and within statistical guidelines for property tax purposes.One sale is not representative of a market trend and assessors should be looking at a group of sales to analyze yourparticular assessment.

3. Verify Assessment Based on Sales of Comparable Property In This Neighborhood

You can also use recent sales of comparable property in your neighborhood to check your assessment. To do so, youcan enter the PIN numbers for the recently sold properties and generate a comparison grid to see how they compare toyours.Sales closer to the assessment date are generally looked upon as more representative of the market than those sold atearlier time frames.

The key relationship is the sales price to the square feet of living area; which gives you a unit of comparison termed thesale price per square foot. If the sales prices per square foot are rather consistent for a given time period and relate wellto the market value, the assessment quality is good.

4. Verify Assessment Based on Assessment of Comparable Property In This Neighborhood

The primary charge of the assessor is to be uniform in treatment of like properties. In the absence of recent sales ofcomparable properties, you can compare uniformity of assessment using the parcel reports available in this application.Here again, you should be looking for like properties in terms of size, style and age; and compare the assessed value ofthe improvements to the square foot of living area in the structure. This will provide you with the assessment per squarefoot of living area, which is a great unit of comparison for property assessment purposes.

1 of 2 1/8/2010 4:31 PM

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If you see a pattern of assessment inequity based upon this uniformity search, contact your assessor's office and ask forclarification on your findings. One point to remember in evaluating your assessment is that the assessor will perform thesesame comparisons to evaluate your claims. With that in mind, it is best to use properties that are truly comparable in youranalysis.

What to do if you believe your assessment is inaccurate based on one of these approaches:

Print out the information on the parcels you feel are most comparable along with the comparison grid.

1.

If there is a discrepancy that shows you may be over-assessed, contact your township assessor's office.

2.

If after discussing your assessment with your township assessor's office you are not satisfied, you can take theinformation you have gathered and file an assessment appeal with the Lake County Board of Review. The requiredappeal form is available at the Chief County Assessment Office website, http://www.co.lake.il.us/elibrary/forms/bor/complaintfrmres04.pdf

3.

Other items to consider including in an appeal are photos of comparable properties, sales transfer documents, propertyrecords cards or information sheets from this website, or an appraisal done for property tax purposes.

4.

Contact information for township office's can be found on the next page.

2 of 2 1/8/2010 4:31 PM

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Lake County Township AssessorsHeather Kufalk-MarottaANTIOCH Township AssessorP.O. Box 658 (mailing address)Antioch, IL 600021625 Deep Lake Road (physical address)Lake Villa, IL 60046847-395-1545

Patty A. PowersMORAINE Township Assessor777 Central AvenueHighland Park, IL 60035847-432-2100

Bryce W. CarusAVON Township Assessor427 East Washington StreetRound Lake Park, IL 60073847-546-2146

Jerome J. BerensNEWPORT Township Assessor40870 Hunt Club RdOld Mill Creek, IL 60083847-838-6869

Gary W. AllenBENTON Township Assessor40020 North Greenbay RoadBeach Park, IL 60099847-746-2069

Theresia M. Yakes (“T”)SHIELDS Township Assessor906 MuirLake Bluff, IL 60044-1588847-234-3485 Email: [email protected]

Rebecca M. ToniganCUBA Township Assessor28000 West Cuba RoadBarrington, IL 60010-2766847-381-1120 Email: [email protected]

Gary P. RauppVERNON Township Assessor3050 Main StreetBuffalo Grove, IL 60089-2727847-634-4602

John M. BarringtonELA Township Assessor1155 East Route 22Lake Zurich, IL 60047847-438-8370

Carol A. StriedWARREN Township Assessor17801 Washington StreetGurnee, IL 60031847-244-1101

Edwin O. Sullivan, Jr.FREMONT Township Assessor22376 West Erhart RoadMundelein, IL 60060847-223-2846 Email: [email protected]

Patricia A. OaksWAUCONDA Township Assessor505 Bonner RoadWauconda, IL 60084847-526-2881

Jeri J. BarrGRANT Township Assessor26725 Molidor RoadIngleside, IL 60041847-546-8880

Pat MorrisWAUKEGAN Township Assessor415 Washington Street – Suite 206Waukegan, IL 60085847-623-4550

Jeffrey A. LeeLAKE VILLA Township Assessor37850 North Route 59Lake Villa, IL 60046847-356-2383 Email: [email protected]

Thomas J. HealyWEST DEERFIELD Township Assessor601 Deerfield RoadDeerfield, IL 60015847-945-3020 Email: [email protected]

Peggy A. FreeseLIBERTYVILLE Township Assessor359 Merrill CourtLibertyville, IL 60048847-362-5900 Email: [email protected]

Larry WickettsZION Township Assessor2816 Sheridan RoadZion, IL 60099847-872-5031 Email: [email protected]

(As of January 9, 2010)

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Property Tax Assessment Information The taxpayer names and addresses, as well as the assessed values that appear with the parcel information, represent current information from the county’s property tax systems.

Changes to taxpayer names and addresses, as well as value changes after the initial assessment publication, are reflected on this site.

Any value changes done by the Board of Review can be found on this site once change in assessment is made by the Board of Review. Update to assessed values on the Interactive Mapping Application will occur once the Board has completed all hearings for the tax year.

Note that the characteristic information shown is extracted from the township assessor's property records. Any errors/omissions/discrepancies should be discussed with the appropriate township office.

When utilizing the comparable search tools on this site, please remember to view the parcels you intend to use in a potential appeal of your assessment to ensure that the properties the application provides are truly comparable to yours.

The PIN number for a property can be found on its tax bill. If you do not know the PIN number for the property you are interested in, you can do an inquiry by property address. A list of properties that closely match the specified address will be returned. Choose the desired address from the list returned.

Additional parcel information can be found by visiting the Interactive Mapping Application.

PLEASE NOTE: This web application is optimized for use with Internet Explorer. Users of other browsers such as Mozilla, FireFox, or Safari may not be able to access all of the features of this application.

Disclaimer Site Map Contact Us

Martin P. Paulson Chief County Assessment Officer 18 N. County St. - 7th Floor Waukegan, IL 60085 Office Main Number: 847.377.2050 Email: [email protected]

Home I Want To... County Government About Our County

http://www.lakecountyil.gov/Assessor/AssessmentInformation/PropertyTaxAssessmentInfo/Default.htm

Page 5

No previous sales information found.

Changes made to the sketch drawings are uploaded to the website every two weeks. The propertycharacteristics appearing on this page show any changes made by an assessor the following day.

Please note that the characteristic information shown above is only a summary of information extractedfrom the Township Assessor's property records. For more detailed and complete characteristicinformation please contact your local township assessor. Likewise, any errors/omissions/discrepancies should be discussed with the appropriate township office.

Select comparable properties to determine assessmentequity

Select comparable properties by recent sales

Show properties on the same street Show tax bill information

2 of 2 1/8/2010 4:29 PM

Page 8

Appealing to Lake County Board of Review

Although the instructions say to discuss any assessment concerns with my local townshipassessor, I decided not to do so. The window of opportunity for filing the appeal is very tight andI held scant hope of prevailing with my local assessor. I had no hope of winning my local appealeither, but that step is required if I want to file the state appeal later.

My home is in a subdivision, and subdivisions tend to comprise similar houses; as such, I foundit easy to identify comparable properties. Even so, the process was time-consuming. I used theweb site's "Select comparable properties to determine assessment equity" and "Selectcomparable properties by recent sales" tools, but also drove around my neighborhood to identifyhomes similar to mine. Then I researched those homes and used some of them as comparablesfor my appeal.

The Lake County Assessor's web site is extremely helpful when preparing an appeal, but I wentfurther. Their form allows for three comparable properties but I wanted more. I used fivecomparables for the equity appeal, and four sales comps.

I had previously appealed my 2007 assessment and attended the Board of Review hearing. Ilost, but learned some valuable information. After the hearing I made some notes to myself.

Lessons Learned

1. Emphasis was placed on the age of the property, even one or two years' difference.2. Don't limit myself to three assessed value comps; use as many as possible.3. Submit market (sales) comps with any equity appeal.4. Find all comps with enclosed porches (my home has an enclosed porch).5. Prepare ahead of time by identifying similar homes that might be suitable comps.

Then in October, 2008, our LCPIA main speaker was Andrea Raila who is a tax appealexpert. She helped demystify the state appeals process and indicated there is a high likelihoodof success when appealing to the state level. I vowed to appeal all the way to the state boardfor my next appeal. In fact, I began preparing my state appeal forms at the same time Iprepared my county appeal.

The following thirteen pages comprise my entire Lake County appeal. I sent the appeal viacertified mail to protect myself.

I chose not to attend the hearing since I believe attendance does not change the outcome.

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Lake County Board of Review18 North County Street, 7th FloorWaukegan, IL 60085-4335Telephone: (847) 377-2100

Owner’s Name: NOTICE OF HEARING AND FINDING TO BE MAILED TO:

Township: Owner’s Name:

PIN: Attorney/Agent:

Property Address: Mailing Address:

City/Village: City, State, Zip:

RESIDENTIAL REAL ESTATE ASSESSMENT APPEAL FOR TAX YEAR 2008

The reason for this appeal is as follows: 1. ________ The Assessment is Higher than the Assessment of Comparable Properties(Complete the Residential Comparison Grid)

2. _______ The Assessment is Greater than 1/3 of Fair Market Value(Submit a Recent Appraisal)

3. _______ The Assessment is Greater than 1/3 of the Recent Sale Price(Include your HUD-1 settlement statement and PTAX-203 form.)

4. _______ Other (Attach Explanation)

Four copies of this form and four copies of your evidence must be submitted. Mail all forms and supporting documentation to the Board of Review at the address shown above within thirty (30) days of the township assessment publication in the local newspaper.

The current assessment is: The assessment should be (Required Information):

Land: Land:

Building: Building:

Total: Total:

Subdivision Name: _________________________________ Purchase Price:__________________Purchase Date: _________________

Please check ONE option below:

______ 1. I do wish to appear. Please notify me of my designated hearing date and time.

______ 2. I will not appear but will telephone the Board. Please notify me of my designated date and time to call.

______ 3. I will not appear in person nor telephone the Board. I am requesting that the Board decide this appeal based on the information provided herein. I understand that I will not receive a hearing notice.

Owner’s Signature:____________________________Daytime Phone: _______________ Email Address/Fax:____________________

If represented by an attorney or agent, the owner’s signature or a letter of authorization is required. Be sure the attorney’s or agent’s address is shown above to receive the hearing notice.

Attorney’s orAgent’s Signature:_____________________________Daytime Phone: _______________ Email Address/Fax:____________________

Please note: Taxpayers are strongly encouraged to discuss their real estate assessments with the township assessor prior to the filing of an appeal with the Board. Many times the reason for the assessment can be made clear or any errors in the property record card can be corrected through the local assessor’s office without filing an appeal before the Board. Also note: Copies of all appeals and evidence are forwarded to the township assessor. The Board of Review strongly encourages township assessors to provide appellants with township evidence prior to a scheduled hearing.

For more information, visit our website address at: www.co.lake.il.us/boardofreview

Official Use OnlyAppeal Number:

Revised 6/08

Assessment greater thancomparable sales.

__________________________

Mel Metts

Fremont Mel Metts

10-25-421-029

433 Balmoral Drive 433 Balmoral Drive

Mundelein, Illinois Mundelein, Illinois 60060

✔

✔

$23,616 $23,000

$92,981 $85,333

$116,597 $108,333

Cambridge Countryside $195,000 8/11/92

✔

(847) 949-6045 [email protected]

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Lake County, Illinois

Comparable Property Tax Assessment Information Form

Subject Comp #1 Comp #2 Comp #3 Permanent Index Number 1025421029 1025421032 1026211004 1025112047

Street Address 433 BALMORAL DR

445 BALMORAL DR

1653 BRIGHTON DR

1100 EDINGTON LN

Neighborhood Number 1214010 1214010 1214010 1214010

Neighborhood Name Cambridge - Unattached Models

Cambridge - Unattached Models



Land Size 10,054 7,705 7,516 11,443

House Type Code 52 51 52 52

Structure Type / Stories 2.0 2.0 2.0 2.0

Exterior Cover Vinyl siding Vinyl siding Vinyl siding Vinyl siding

Quality Grade Avg+ Avg+ Avg+ Avg+

Condition Average Average Average Average Year Built / Effective Age 1990 / 1990 1991 / 1991 1990 / 1990 1988 / 1988Land Assessed Value $23,616 $20,153 $19,659 $25,435 Building Assessed Value $92,981 $86,731 $87,030 $86,854 Total Assessed Value $116,597 $106,884 $106,689 $112,289 Land Market Value $70,854 $60,465 $58,982 $76,312 Building Market Value $278,970 $260,218 $261,115 $260,588 Total Market Value $349,824 $320,683 $320,097 $336,900

Primary Land Method 9 Per Square Foot (by size range)

9 Per Square Foot (by size range)



Land Price Per Land Size of Assessed Value $2.35 $2.62 $2.62 $2.22

Building Price per AGLA Assessed Value $42.50 $39.93 $40.07 $39.99

Total Value per AGLA Market Value $159.88 $147.64 $147.37 $155.11

Last Sale Amount $0 $0 $306,000 $320,000 Date of Sale 8/26/2005 8/6/2005 Sale Price per AGLA $0.00 $0.00 $140.88 $147.33

First Floor Area 1072 1064 1064 1064

Second Floor Area 960 952 952 952

Half Floor Area 156 156 156 156

Attic / Other Floor Area 0 / 0 0 / 0 0 / 0 0 / 0

Total Above Ground Living Area (AGLA) 2188 2172 2172 2172

Basement Area / Finished Area 758 / 0 752 / 0 752 / 0 752 / 0

Lower Level Area / Finished Area 0 / 0 0 / 0 0 / 0 0 / 0

Full Baths / Half Baths / Total Fixtures 2 / 1 / 13 2 / 1 / 13 2 / 1 / 13 2 / 1 / 12

Air Conditioning Y Y Y Y

Fireplaces 1 1 1

Page 1 of 3Comparable Property Tax Assessment Information Form

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EQUITY

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Face Brick 170 175 170 170

Roof Cover Asphalt Asphalt Asphalt Asphalt

Garage Attached / Detached / Carport 1 / 0 / 0 1 / 0 / 0 1 / 0 / 0 1 / 0 / 0

Garage Attached / Detached / Carport Area 420 / 0 / 0 420 / 0 / 0 420 / 0 / 0 420 / 0 / 0

Decks / Patio 1 / 0 0 / 0 0 / 0 0 / 0

Decks / Patio Area 210 / 0 0 / 0 0 / 0 0 / 0

Porches Open / Enclosed 1 / 1 0 / 0 1 / 0 1 / 0

Porches Open / Enclosed Area 140 / 240 0 / 0 140 / 0 140 / 0

Pool (Size)Gazebo (Size)ShedPole Barn

(AV) = Assessed Value

Comparable Property Sketches

Subject Property Comparable # 1

Comparable # 2 Comparable # 3



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Comparable Property Images





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Subject Comp #1 Comp #2 Comp #3 Permanent Index Number 1025421029 1025117027 1025116014


1322 MARLBOURGH CT 1230 REGENT DR

Neighborhood Number 1214010 1214010 1214010




Land Size 10,054 8,635 8,916

House Type Code 52 52 52

Structure Type / Stories 2.0 2.0 2.0

Exterior Cover Vinyl siding Vinyl siding Vinyl siding

Quality Grade Avg+ Avg+ Avg+

Condition Average Average Average Year Built / Effective Age 1990 / 1990 1988 / 1988 1987 / 1987 / Land Assessed Value $23,616 $21,758 $22,126 Building Assessed Value $92,981 $85,641 $86,796 Total Assessed Value $116,597 $107,399 $108,922 Land Market Value $70,854 $65,280 $66,384 Building Market Value $278,970 $256,947 $260,413 Total Market Value $349,824 $322,227 $326,797




Land Price Per Land Size of Assessed Value $2.35 $2.52 $2.48

Building Price per AGLA Assessed Value $42.50 $39.43 $39.96

Total Value per AGLA Market Value $159.88 $148.35 $150.46

Last Sale Amount $0 $0 $0 $0 Date of SaleSale Price per AGLA $0.00 $0.00 $0.00

First Floor Area 1072 1064 1064

Second Floor Area 960 952 952

Half Floor Area 156 156 156

Attic / Other Floor Area 0 / 0 0 / 0 0 / 0 /

Total Above Ground Living Area (AGLA) 2188 2172 2172

Basement Area / Finished Area 758 / 0 752 / 0 752 / 0 /

Lower Level Area / Finished Area 0 / 0 0 / 0 0 / 0 /

Full Baths / Half Baths / Total Fixtures 2 / 1 / 13 2 / 1 / 10 2 / 1 / 10 / /

Air Conditioning Y Y Y

Fireplaces 1 1



EQUITY

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Face Brick 170 170 170

Roof Cover Asphalt Asphalt Asphalt

Garage Attached / Detached / Carport 1 / 0 / 0 1 / 0 / 0 1 / 0 / 0 / /

Garage Attached / Detached / Carport Area 420 / 0 / 0 420 / 0 / 0 420 / 0 / 0 / /

Decks / Patio 1 / 0 1 / 0 1 / 0 /

Decks / Patio Area 210 / 0 290 / 0 300 / 0 /

Porches Open / Enclosed 1 / 1 1 / 0 1 / 0 /

Porches Open / Enclosed Area 140 / 240 140 / 0 140 / 0 /








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Subject Comp #1 Comp #2 Comp #3 Permanent Index Number 1025421029 1025420030 1025112013 1025312002


440 BALMORAL DR 249 STAFFORD DR 916 HILLSIDE DR

Neighborhood Number 1214010 1214010 1214010 1214010





Land Size 10,054 12,938 7,750 10,320

House Type Code 52 52 52 52

Structure Type / Stories 2.0 2.0 2.0 2.0

Exterior Cover Vinyl siding Vinyl siding Vinyl siding Vinyl siding

Quality Grade Avg+ Avg+ Avg+ Avg+

Condition Average Average Average Average Year Built / Effective Age 1990 / 1990 1990 / 1990 1987 / 1987 1992 / 1992Land Assessed Value $23,616 $26,455 $20,271 $23,964 Building Assessed Value $92,981 $94,510 $89,366 $96,427 Total Assessed Value $116,597 $120,965 $109,637 $120,391 Land Market Value $70,854 $79,374 $60,819 $71,899 Building Market Value $278,970 $283,558 $268,124 $289,309 Total Market Value $349,824 $362,932 $328,943 $361,208





Land Price Per Land Size of Assessed Value $2.35 $2.04 $2.62 $2.32

Building Price per AGLA Assessed Value $42.50 $43.51 $41.14 $43.75

Total Value per AGLA Market Value $159.88 $167.10 $151.45 $163.89

Last Sale Amount $0 $350,000 $327,900 $333,000 Date of Sale 3/10/2007 6/20/2006 6/5/2007 Sale Price per AGLA $0.00 $161.14 $150.97 $151.09

First Floor Area 1072 1064 1064 1080

Second Floor Area 960 952 952 968

Half Floor Area 156 156 156 156

Attic / Other Floor Area 0 / 0 0 / 0 0 / 0 0 / 0

Total Above Ground Living Area (AGLA) 2188 2172 2172 2204

Basement Area / Finished Area 758 / 0 952 / 728 752 / 602 1080 / 838

Lower Level Area / Finished Area 0 / 0 0 / 0 0 / 0 0 / 0

Full Baths / Half Baths / Total Fixtures 2 / 1 / 13 2 / 1 / 15 2 / 1 / 10 3 / 1 / 15

Air Conditioning Y Y Y Y

Fireplaces 1 1 1 1


11/29/2008http://www.co.lake.il.us/assessor/assessments/asmt6_newgrid.asp?grid=sales&pin=1025421029&cmp...

SALE COMPS

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Face Brick 170 170 170 170

Roof Cover Asphalt Asphalt Asphalt Asphalt

Garage Attached / Detached / Carport 1 / 0 / 0 1 / 0 / 0 1 / 0 / 0 1 / 0 / 0

Garage Attached / Detached / Carport Area 420 / 0 / 0 420 / 0 / 0 420 / 0 / 0 420 / 0 / 0

Decks / Patio 1 / 0 1 / 0 1 / 0 1 / 0

Decks / Patio Area 210 / 0 555 / 0 328 / 0 35 / 0

Porches Open / Enclosed 1 / 1 1 / 0 1 / 0 1 / 0

Porches Open / Enclosed Area 140 / 240 140 / 0 140 / 0 140 / 0








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http://www.co.lake.il.us/assessor/assessments/asmt6_newgrid.asp?grid=sales&pin=1025421029&cmp1pin=1025420030&cmp2pin=1025112013&cmp3pin=1025312002






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Subject Comp #1 Comp #2 Comp #3 Permanent Index Number 1025421029 1025115028

Street Address 433 BALMORAL DR 336 BINGHAM CIR

Neighborhood Number 1214010 1214010



Land Size 10,054 7,144

House Type Code 52 54

Structure Type / Stories 2.0 2.0

Exterior Cover Vinyl siding Vinyl siding

Quality Grade Avg+ Avg+

Condition Average Average Year Built / Effective Age 1990 / 1990 1988 / 1988 / / Land Assessed Value $23,616 $18,686 Building Assessed Value $92,981 $84,591 Total Assessed Value $116,597 $103,277 Land Market Value $70,854 $56,063 Building Market Value $278,970 $253,796 Total Market Value $349,824 $309,859



Land Price Per Land Size of Assessed Value $2.35 $2.62

Building Price per AGLA Assessed Value $42.50 $44.10

Total Value per AGLA Market Value $159.88 $161.55

Last Sale Amount $0 $300,000 $0 $0 Date of Sale 5/25/2006 Sale Price per AGLA $0.00 $156.41

First Floor Area 1072 1089

Second Floor Area 960 829

Half Floor Area 156 0

Attic / Other Floor Area 0 / 0 0 / 0 / /

Total Above Ground Living Area (AGLA) 2188 1918

Basement Area / Finished Area 758 / 0 1089 / 771 / /

Lower Level Area / Finished Area 0 / 0 0 / 0 / /

Full Baths / Half Baths / Total Fixtures 2 / 1 / 13 2 / 1 / 11 / / / /

Air Conditioning Y Y

Fireplaces 1 1



SALE COMPS

Page 20

Face Brick 170 62

Roof Cover Asphalt Asphalt

Garage Attached / Detached / Carport 1 / 0 / 0 1 / 0 / 0 / / / /

Garage Attached / Detached / Carport Area 420 / 0 / 0 462 / 0 / 0 / / / /

Decks / Patio 1 / 0 1 / 0 / /

Decks / Patio Area 210 / 0 294 / 0 / /

Porches Open / Enclosed 1 / 1 1 / 0 / /

Porches Open / Enclosed Area 140 / 240 48 / 0 / /








Page 21

http://www.co.lake.il.us/assessor/assessments/asmt6_newgrid.asp?grid=sales&pin=1025421029&cmp1pin=1025115028






Page 22

Township Assessor Rebuttal

In early January I received a package filled with "evidence" prepared by the township assessor.The evidence was comprised of 55 pages of documents that made little sense to me. It wasmailed in a manila envelope with eight 42¢ postage stamps.

I began to realize how time-consuming these appeals are for the township assessors, and vowedto continue being a squeaky wheel.

Those 55 pages of evidence are not reproduced here. If you really must view them, I haveuploaded them to http://www.bigtent.com/usr/files/28334976_2_00_Rebuttal_Evidence.pdf andyou can download from there.

Page 23

Rejected!

As expected, the Lake County Board of Review rejected my appeal. But now I had what Ineeded to proceed with my state appeal.

The state appeal forms are at www.ptabil.com.

My state appeal package (three copies per instructions) consisted of the following:

1. The prescribed six-page "Residential Appeal" that follows this page.2. Copy of "Notice of Findings by the Lake County Board of Review."3. Copy of my entire Lake County appeal package.

Again, I sent the package via certified mail to protect myself.

Page 25

Docket No. (Office Use Only)

RESIDENTIAL APPEALState of Illlinois – Property Tax Appeal Board

Room 402 Stratton Office Building Suburban North Regional Office Facility 401 South Spring Street 9511 West Harrison Street, Suite 171 Springfield, IL 62706-4001 Des Plaines, IL 60016-1563 (217) 782-6076 For Assessment Year 2008 (847) 294-4121 TTY (217) 785-4427 TTY (847) 294-4371

Information on how to complete this form may be found at www.ptabil.com

Failure to properly complete this form and provide the necessary documentation shall result in dismissal of your appeal. I would like the PTAB to make its decision based on the evidence provided (no oral hearing necessary). I would like to present my case in person at a hearing. (Note: Location, date, and time will be determined by PTAB.)

If neither box is checked, your appeal will be written based on the evidence.

Are you appealing off a recently issued township equalization factor? (Multiplier) Yes No (Not applicable to Cook County.)

Did you file an appeal with the Property Tax Appeal Board on this Tax Parcel for the prior year? If yes, indicate the Property Tax Appeal Board docket number assigned to the prior appeal: .Section I You MUST submit 3 copies of this form, 2 copies of all evidence and 2 copies of the board of review's final decision letter, and

if your requested assessed valuation change is $100,000 or more, you MUST submit an additional copy of all evidence. This form must be completed and postmarked within 30 days of the date of notice on the decision you received from the Board of Review. Written evidence must be submitted with this PTAB form. If you are unable to submit evidence with this form, you must request an extension of time in writing for filing the additional evidence with this form. Without a written request for an extension, no additional evidence will be accepted after the submission of this appeal form. All Appeals MUST be filed at the Springfield Address listed above. A separate appeal must be filed on each individual Property Identification Number (P.I.N.), or a breakdown may be submitted on an Addendum form (see 2c below). Faxed appeals will not be accepted.Section II Appellant (Taxpayer) Information Information on Attorney for Appellant Last Name Metts Last Name First Name Mel First Name

Firm Name Address Line 1 433 Balmoral Drive Address Line 1 Address Line 2 Address Line 2 City Mundelein City State IL ZIP 60060 State ZIP Telephone 847-949-6045 Telephone Email Address [email protected] Email Address

Petition is hereby made to appeal from the final, written decision of the Lake County Board of Review which has a date of notice of 2/10/09. You MUST submit 2 copies of the Notice of Final Decision by the Board of Review.

2a Property ID No. (P.I.N) 10-25-421-029 Township Fremont Address of property 433 Balmoral Drive, Mundelein IL 600602b If appellant is other than owner, give name and address of owner. Name Address Line 1 Address Line 2 City State ZIP 2c The assessments of the property for the year as made by the (P.I.N. only): (Use the "Addendum to Petition" form for multiple parcels, which may be found at www.ptabil.com)

1. Board of Review Assessment Land 23,616 Impr./Building 92,981 Total 116,5972. Appellant Assessment Requested Land 23,000 Impr./Building 85,333 Total 108,333

Lines 1 and 2 above MUST be completed. Line #1 information is available from the Supervisor of Assessments/County Assessor or the Board of Review offices, or may be on the Notice itself.

2d This appeal is based on (you must check one or more boxes):

Recent sale – complete Section IV Assessment equity – complete Section V Comparable sales – complete Section V Recent construction – complete Section VI Contention of law – submit legal brief Recent appraisal (enclose 2 copies of the appraisal)

Evidence: I certify that All Evidence is attached to this Appeal Petition.

2e Date Signature PTAB1A (rev. 06/08) Attorney or Appellant only PAGE 1 OF 4

No

Attorney or Appellant only

February 20, 2009

Page 27

Section III – Description of Property

Lot size (sq. ft. or acres) 10,054 sf Lot dimensions 64x145x105x108 Street frontage in feet 64

Age of house/Yr. constructed 1990 House square footage 2,188 (Square feet of living area)

Outside dimensions of house Irregular

Construction frame brick masonry other

Design/No.Stories single two one and one-half other

Foundation slab crawl-space full basement partial basement finished unfinished

Garage none attached detached one-car two-car three-car Size 420 sq. ft.

No. of Bathrooms 2.5 No. of Fireplaces 1 Central air Yes No

Other improvements 20x12 screen porch, 12x17 wood deck

What was the date and price of the most recent sale of the property? Date: 08/11/1992 Price: $195,000

Section IV – Recent Sale Data

The following information regarding the sale of the subject property is furnished to the Property Tax Appeal Board to render a decision based on the sale evidence provided by the appellant. When the appellant supplies evidence of a recent sale of a residence and the Board of Review has not refuted the arm's length nature of the transaction; the Property Tax Appeal Board generally finds that the sale price of a recent arm's length sale of the subject property is the best evidence of value. You must submit evidence of the actual sales price by including a sales contract, RESPA statement, Real Estate Transfer Declaration (Department of Revenue), and/or Settlement Statement.

Read carefully and answer all questions.

Full consideration (sale price) $ Date of sale

From whom purchased

Is the sale of this residence a transfer between family or related corporations? Yes No

Sold by: Owner Realtor Auction Other

Name of Realtor firm Agent

Was the property advertised for sale? Yes No How long a period?

If so, in what manner? local paper multiple listing other

Was this property sold in settlement of an installment contract a contract for deed or a foreclosure?

Was the seller's mortgage assumed? Yes No If yes, specify amount $

If renovated, amount spent before occupying $ Date occupied

PTAB1A (rev. 06/08) PAGE 2 OF 4

Page 28

Section V – Comparable Sales/Assessment Grid Analysis

An appraisal may be submitted for completion of this section.

An appraisal establishing the fair market value of the subject property under appeal as of the assessment date may also be submitted. (Note: If a hearing is held in the case, the Property Tax Appeal Board will be better able to judge the weight and credibility of the appraisal if your appraiser testifies in person.)

Evidence of recent sales of property comparable to the subject property, including the dates of sale, the prices paid, and a property record card or description of each sale showing how it compares to the subject property may also be submitted. (Note: The comparable sales should be similar to the subject property in design, age, amenities, and location.) Provide at least three comparables.

Evidence of assessments of property similar to the subject property, including current assessment of each property, the property record card for each property, or description of each property demonstrating its comparability to the subject property, may also be submitted. (Note: The assessment comparables should be similar to the subject property in size, design, age, amenities, and location.)

Provide at least three comparables. All comparables should be similar to the subject in size, design, age, amenities, and location. Photographs of the comparables should be submitted.

Subject (your house)

Comp #1 Comp #2 Comp #3 Comp #4

Property Index Number (P.I.N.)

10-25-421-029 10-25-421-032 10-26-211-004 10-25-112-047 10-25-117-027

Address 433 Balmoral 445 Balmoral 1653 Brighton 1100 Edington 1322 Marlbourgh

Neighborhood Code

1214010 1214010 1214010 1214010 1214010

Proximity to subject

- 0.0 mi 1.9 mi 1.7 mi 1.2 mi

Total Land Sq. Ft.

10,054 7,705 7,516 11,443 8,635

Design/Number of stories/Class

2.0 2.0 2.0 2.0 2.0

ExteriorConstruction

Vinyl siding Face brick





Number of Dwelling Units in Building

1 1 1 1 1

Age of property 18 17 18 20 20 Number of bathrooms

2.5 2.5 2.5 2.5 2.5

Living area (square feet)

2188 2172 2172 2172 2172

Basement area--Sq. Ft.

758 752 752 752 752

Finished basement area -- Sq. Ft.

0 0 0 0 0

Air conditioning (Yes or No)

Yes Yes Yes Yes Yes

Number of Fireplaces

1 1 0 1 0

Garage or car port(square feet)

420 420 420 420 420

Other improvements

240 sf scrn porc 210 sf deck

290 sf deck

Date of sale 08/26/05 08/06/05

Sale price 195,000306,000 320,000

Sale price per square foot (Sale price / impr. size)

140.88 147.33

Land assessment 23,616 20,153 19,659 25,435 21,758

Improvement assessment

92,981 86,731 87,030 86,854 85,641

Total assessment 116,597 106,884 106,689 112,289 107,399

Improvement assessment per sq. ft. (Impr. Assmt. / Living Area (Sq. Ft.))

42.50 39.93 40.07 39.99 39.43


Page 29








Comp #5 Comp #6 Comp #7 Comp #8


10-25-421-029 10-25-116-014 10-25-420-030 10-25-112-013 10-25-312-002

Address 433 Balmoral 1230 Regent 440 Balmoral 249 Stafford 916 Hillside

Neighborhood Code

1214010 1214010 1214010 1214010 1214010


- 1.1 mi 0.0 mi 1.2 mi 0.4 mi

Total Land Sq. Ft.

10,054 8,916 12,938 7,750 10,320


2.0 2.0 2.0 2.0 2.0








1 1 1 1 1

Age of property 18 21 18 21 16 Number of bathrooms

2.5 2.5 2.5 2.5 2.5


2188 2172 2172 2172 2204


758 752 952 752 1080


0 0 728 602 838


Yes Yes Yes Yes Yes


1 1 1 1 1


420 420 420 420 420

Other improvements


300 sf deck 555 sf deck 328 sf deck 35 sf deck

Date of sale 03/10/07 06/20/06 06/05/07

Sale price 350,000 327,900 333,000


161.14 150.97 151.09

Land assessment 23,616 22,126 26,455 20,271 23,964


92,981 86,796 94,510 89,366 96,427

Total assessment 116,597 108,922 120,965 109,637 120,391


42.50 39.96 43.51 41.14 43.75


Page 30








Comp #9


10-25-421-029 10-25-115-028

Address 433 Balmoral 336 Bingham

Neighborhood Code

1214010 1214010


- 1.2 mi

Total Land Sq. Ft.

10,054 7,144


2.0 2.0





1 1

Age of property 18 20 Number of bathrooms

2.5 2.5


2188 1918


758 1089


0 771


Yes Yes


1 1


420 462

Other improvements


294 sf deck

Date of sale 05/25/06

Sale price 300,000


156.41

Land assessment 23,616 18,686


92,981 84,591

Total assessment 116,597 103,277


42.50 44.10


Page 31

Comp #9

Comp #8Comp #7Comp #6

Comp #5Comp #4Comp #3

Comp #2Comp #1Subject

Page 32

Response from Illinois PTAB

In November, 2009 I received a letter from the Illinois Property Tax Appeal Board; the letteracknowledged receipt of my appeal, and gave the Lake County Board of Review 90 days torespond. Note that eight months elapsed between submission and acknowledgment.

A copy of the letter is on the next page.

Page 33

Owner

Rectangle

Lake County Board of Review Ponies Up

This was unexpected! On January 7, 2010 I received a voice mail. Here is the entire message:

Hi Mr. Metts,

My name is Madelyn Long. I'm calling on behalf of the Lake County Assessor'sOffice. Regarding the 2008 appeal that you filed with the State of Illinois.

Our representative here who oversees the state's appeals would like to make youan offer to settle this without a hearing.

If you would give me a call back I would appreciate it. Number is 847-377-2213. Myname is Madelyn.

Thank you, Bye

Before returning Madelyn's call, I decided I would not accept any compromise that did not meetme halfway. But when I finally reached her, the offer was generous.

The offer was to reduce my assessment to a market value of $333,441. Note that Madelyn spokein terms of "market value," so I had to divide the number by 1/3 to see how the offer comparedto my appeal.

Wait, there's more! The compromise included freezing my assessment for 2009 as well. Here'show it penciled out:

$350$430Tax savings @ 7.89%3.8%4.7%% Reduction Offered

$4,440$5,461Reduction Amount111,136111,136Compromise Offered

7.1%% Chg Requested$108,333Requested Valuation (My Appeal)

$115,576$116,597Valuation Before Appeal20092008

Since I had not appealed my 2009 assessment, this was a no-brainer! Accepting their offerreduced my valuation over two years by $9,901 when I had requested a reduction of only$8,264! I accepted the offer.

Madelyn emailed an agreement form, which I signed and faxed back to her. The email and two forms are on the next pages. Note the wording of the letter to be sent to the state. "A reviewwas made ... it was found that the value should be adjusted and a hearing is not necessary."

Page 35

Mel Metts <[email protected]>

2008 RESIDENTIAL STATE AGREEMENT & 2009 VALUES1 message

Long, Madelyn F. <[email protected]> Mon, Jan 11, 2010 at 2:20 PMTo: "[email protected]" <[email protected]>

Hi Mr. Metts –

Attached is the agreement we spoke about with your new values noted. Please sign the first document in the spaceprovided and either, email, fax, or mail the document back to me. Also, please keep a copy for your records. My Email &Fax info is below and my mailing address is on the upper right corner of the document.

The second document is a copy of an internal form we will use to change your 2009 assessment values. This is for yourrecords only – no need to return.

Thank you for allowing us to settle this appeal without a formal hearing. Once received, we will forward the signedagreement on to the State for their approval. They will then send you a Decision Notice, via regular mail, along with a copyto the Lake County Treasurer for your refund.

Have a great day!

Madelyn Long

Madelyn Long, C.I.A.O.

Sr. Appraiser

Chief County Assessment Office

18 N. County St. - 7th Floor

Waukegan, IL 60085

Phone: (847) 377-2213

Fax #: (847) 625-7410

[email protected]

mel metts 08 stip & 09 BR.pdf59K

Gmail - 2008 RESIDENTIAL STATE AGREEMENT & 2009 VALUES http://mail.google.com/mail/?ui=2&ik=1a6609ce7e&view=pt&search=in...

1 of 1 1/11/2010 3:39 PM

Page 36

Final Thoughts

Once you have collected all the information and filed your appeals, subsequent appeals shouldbe easier because you can reuse some of the data.

A win may only affect your valuation for one year. There is no guarantee that it will carryforward.

Your state appeal may still be pending when the next year's assessment arrives. If you appealeach year, you may have two years of active appeals in play at any given time.

Lake County has one of the best web sites around. Don't be afraid to explore atwww.lakecountyil.gov.

This Guide tells how I appealed my single-family-home assessment. Lake County provides somematerials for income properties; shown on the following pages.

Page 42

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Page 43

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Page 44

Feedback

Hi Mel, I have appealed and continue to appeal my assessments, including one failed PTAB at the Statelevel. I disagree with two of your practices. First, I think that it is beneficial to discuss adisagreement in assessment with the township assessor. I always learn something from thesemeetings, and I have even had some success. It is also useful at an appeal hearing, I feel, to beable to tell the hearing board that you did try to correct an incorrect assessment at the assessor'soffice. Similarly, I feel that I always learn from attending my appeal hearing. I also have gotten toknow the players, so to speak, and I don't think this hurts. It shouldn't work like this, but if yourassessor and appeal board members know you and know that you are a calm, reasonable person,unlike the irrational, screaming taxpayers that they frequently have to deal with, I think they willbend over backwards to help. I now hire an attorney to accompany me to all of my hearings. I have to do so by law, in caseswhere my partnership owns land. But I also bring the attorney along in other cases. He alwayshelps having appealed property assessments for decades. I use Robert Massini. I do all of theleg work, as you did, so the attorney doesn't have to bill me for clerical time.

LCPIA member Rod Buss

Mel...... Two years ago, I appealed my home and the local assessor called with a deal. I took it.Then last year I appealed again and went to the Lake Country hearing and got a $20k reduction.So I thought, this is easy. I appealed my rental property in Round Lake Beach. In the waitingroom at the appeal, I met a couple of investors that were there on there 4th appeal of the year.They had his rental market value at $165k. He brought in the closing documents from adistressed purchase for $88k. He had photos of his of all the comp which helped. They loweredhis to $88k. THAT CUT HIS TAX BILL IN HALF!!!

He said, they claim to not take distressed property sale into account but they do because thereare so many.

I think like you, you need to appeal EVERY YEAR.

Just a side note for everyone, I just started receiving social security disability and I submittedthe proper Lake County forms and they lowers my residence $2000 because I'm disabled. That's$112 a year.

LCPIA Member James Hajny

Page 45

how i appealed my property taxes and won! · 26/03/2010 · recent schedule by lake county...

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