Property Tax Appeal Board Decision 2005-01528-R-1 Aten

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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 DeKalb County Board of Review is
warranted. The correct assessed valuation of the property is:
LAND: $ 9,358
IMPR.: $ 64,062
TOTAL: $ 73,420
Subject only to the State multiplier as applicable.
PTAB/SMW/05-01528/11-07
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Brian & Araceli Aten
DOCKET NO.: 05-01528.001-R-1
PARCEL NO.: 01-26-424-008
The parties of record before the Property Tax Appeal Board are
Brian and Araceli Aten, the appellants; and the DeKalb County
Board of Review.
The subject property is improved with a two-story single family
dwelling of frame and vinyl exterior construction. Features of
the home include a fireplace, central air conditioning, a full
unfinished basement, and a three-car attached garage. The
dwelling was constructed in 2004. The improvements are located
on a .24 acre parcel in Kirkland, Franklin Township, DeKalb
County.
The appellants appeared before the Property Tax Appeal Board
contending assessment inequity as the basis of the appeal. In
support of this argument the appellants presented assessment data
on four comparables located in the subject's subdivision. The
comparables were improved with two-story dwellings constructed by
the same builder that constructed the subject dwelling. Mrs.
Aten testified that the descriptive information on the
comparables was provided in conversations with the township
assessor. The comparable dwellings had frame or frame and brick
exterior construction and were built from 2003 to 2004.
According to the appellants the comparables ranged in size from
2,610 to 3,160 square feet of living area. Each of the
comparables had a full basement, central air conditioning, a
fireplace and a 2.5 or a 3-car attached garage. These
comparables had total assessments ranging from $72,021 to $76,206
and improvement assessments that ranged from $61,786 to $64,777
or from $20.28 to $24.52 per square foot of living area. The
appellants indicated they were unable to obtain property record
cards on the comparables. They further indicated the sizes of
the comparables were based on information provided by the
township assessor and from the builder. They also indicated the