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A landowner's recently subdivided but unimproved property should be assessed for real estate tax purposes at the value prior to the subdivision. (Cases in Brief).

A landowner's recently subdivided but unimproved property should be assessed for real estate tax purposes at the value prior to the subdivision, according to an Illinois appellate court.

Prior to 1997, the property of Frank E. Paciga in De Kalb County, Illinois, was assessed as farmland. In 1996, Paciga subdivided his property into 14 lots, making each lot an individual parcel. At that time none of the lots were improved. In 1997, the county board valued the subdivided property at $21,763 by calculating the market value of the subdivided parcels using the median sales of comparable farmland in 1996. Paciga appeared before the Property Tax Appeal Board claiming overvaluation. The Appeal Board determined that the new assessed valuation was permitted because the land had been platted and subdivided. Paciga appealed and won in the trial court, which ordered reassessment at the value assessed prior to the platting and subdividing.

The appellate court said that statutory language indicated that no change in valuation would occur until a habitable structure was constructed on one of the lots or one of the lots was used for a business, commercial, or residential purpose. Absent such a change, the court said, the assessed valuation would not increase. The trial court decision was affirmed.

Paciga v. Property Tax Appeal Bd.

Appellate Court of Illinois

May 16, 2001


Complete copies of the decisions listed here may be obtained for one year after publication by writing M. H. Stiegler, who prepared these summaries. He can be reached at 1728 Caminito Ardiente, La Jolla, CA 92037. Please enclose your check for $10 per case and specify the abstract code (e.g., AJ/02/J.-$10).
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Publication:Appraisal Journal
Article Type:Brief Article
Geographic Code:1USA
Date:Apr 1, 2002
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