Mr. Craig V. Dovel DuPage County Center 421 N. County Farm Rd Wheaton, IL Dear: Mr. Dovel

Transcription

1 Illinois Department Revenue Equalization and Review Section 0 W. Jefferson Street PO ox 93 Springfield, IL (7) July, Mr. Craig V. Dovel DuPage County Center 4 N. County Farm Rd Wheaton, IL 67 Dear: Mr. Dovel Enclosed are the results for your county s sales study. The study was done by comparing 0 s to sale prices and follows the procedures outlined in the introductory notes to the published study booklet. The results reflect any trimming and/or time adjustments. le - Ratio Study Results The results the study are shown in Columns 4 (Median) through (Coefficient Concentn). If there were significant changes for, adjustments were made to your 0 sales study to give credit for these changes. Column 3 (Adjusted Median) shows the s adjusted according to the percent changes in s made for by the local assessing ficials. The adjusted nonfarm weighted level is also shown on form PTAX-5 in the column. This is your current level s for non-farm property for 0. The coefficient dispersion was not adjusted to reflect any changes in for 0 beca this was not technically possible with the data we have. The price-related differential (PRD), 95% confidence interval for the median, and coefficient concentn (COC) appear in this report. The PRD is a measure inequity related to the sale price the property. PRDs greater than. indicate an bias in which higher priced properties are under assessed in relation to lower priced properties. PRDs less than.98 indicate an bias in which higher priced properties are over assessed in relation to lower priced properties. The 95% confidence interval provides a range within which we are statistically 95% certain that the true median level s is located. The COC measures the percent the sales s that are within a range plus or minus 0% the median. If there are significant changes in, the three-year average level shown in the last column the PTAX-5 will be adjusted before an equalization factor is calculated.

2 Chief County Assessment Officer Page 4 Detail List The detail list sales d by the Department in the sales study for your county was e- mailed to you. An explanation the columns is given below. uilding Time adj. ind Class Use Property Index Number (PIN) The derived by dividing the total by the selling price (net ). When there is a Y in the Time adj. ind column, this is the total divided by the time-adjusted net. This is the township code d by the Department as indicated on the enclosed code sheet. These three columns show the s for the year prior to the sale. Adjustments for any res since that time are shown on our PTAX-36 forms. For non time-adjusted studies this is the net for the real estate as shown on the real estate transfer declan. For time-adjusted studies, the net is adjusted for time when there is a Y in the Time adj. ind column. This column appears only for a time-adjusted study and indicates (Y or N) if the net and sales were adjusted for time. This is the code from line the CCAO box on the back the Real Estate Transfer Declan PTAX (RETD). This is the month sale. This denotes the current the property as indicated in question 8 on the front the RETD. This indicates how many parcels were involved in the sale. This is a parcel identifier from question 3 on the front the RETD. This is a number stamped on the back declan. It allows a particular declan to be readily referenced by our fice. This is the identifier d by the county recorder as entered in the recorder s box on the front the RETD. A Y in this column indicates that the sales was outside the trimming range and was not d in the final sales study. After reviewing the detail list, you may believe that certain sales should be added, eliminated or adjusted. The preferred time for submitting information concerning sales is when the RETD is forwarded to the department. However, additional information can be provided to us either prior to or at the tentative equalization factor hearing. For assistance in determining the necessary documentation, please review the Revised Procedures for Real Estate Transfer Declans memorandum dated March 7, 00. Please include the tab number with any documentation.

3 Chief County Assessment Officer Page 3 4 Please provide your township assessors the information from this printout. If a township assessor wishes to submit documentation for a sale, please ask them to submit it to you. This will allow you to review the documentation and make appropriate adjustments to your sales study. You should forward to us any information that you believe is pertinent. If documentation is submitted prior to the hearing, please indicate if it is to be considered at the hearing as evidence. Your coopen in allowing us ample time prior to the hearing for reviewing the supporting data will be appreciated. No evidence affecting this study will be considered after the 0 tentative equalization factor hearing has been held. CCAO Salary Reimbursement and $3000 Assessor Performance onus The Property Tax Code Section 3-40 (35 ILCS 00/3-40) requires the level s to be between 3.33 and for reimbursement one-half the Chief County Assessment Officer s salary. The eligibility for this reimbursement will be determined by results this study, any significant re changes through the Chief County Assessment Officer's action, and any evidence presented at the tentative equalization hearing. The three-year level s will be the basis for determination eligibility. The Property Tax Code Section 4-0 (35 ILCS 00/4-0) allows the Department to give additional compensation to an assessor based on performance. This program is separate from the equalization program. If you are participating in this program and have information that affects your coefficient dispersion but does not significantly affect your level s, you may attach the information to your application and mail it directly to Ms. Margaret Filipiak, MC 4-500, Illinois Department Revenue, Post Office ox 93, 0 Jefferson Street, Springfield, IL with your application (Form PTAX-). Forms PTAX-5, PTAX-35, and PTAX-36 The PTAX-5 reports the individual township and weighted single-year and three-year average nonfarm levels for the years 00, 0, and. These levels have been adjusted to reflect any significant changes made for. The three-year average non-farm level s is d by the state for inter-county equalization. Of course, it will be adjusted to reflect any re in 0 before the equalization factor is calculated. If a township does not have an level indicated for a given year, it means there were fewer than 5 able sales that year and it is included in the "All Other" category that year. The PTAX-35 form summarizes the single-year study results. All valid non-farm sales occurring during the 0 calendar year were d in this study. PTAX-36 forms are included if there were significant changes by local assessing ficials for. These forms show how the median levels were adjusted for these changes.

4 Chief County Assessment Officer Page 4 4 Use the Ratio Study The sales study results are provided for the local assessing ficials and can be employed in several ways to improve the quality s. Non-farm Median Level Assessments First, the sales study indicates the average level s for non-farm property in the county enabling local ficials to determine how close their s are to the statutory level. The non-farm median level can also be d in assessing new property and by the oard Review in acting on complaints. When taxpayers complain about over-, it is obviously ful for them and for the oard to have an average level s against which to compare the subject property's. Assessment Uniformity Second, the sales study provides important information on uniformity within the county. Median levels, which are significantly different for different townships or for vacant and improved property within a township, indicate problem areas, which should be investigated and corrected if necessary. The coefficient dispersion (COD) is also a ful diagnostic tool. Large or increasing coefficients are indicators growing inequities and need for parcel by parcel re. The COD can also help the assessor narrow down problem areas. A mediocre township COD may conceal a good COD on improved properties but a poor COD on vacant properties. This indicates that the assessor should concentrate his efforts on vacant lots. Similarly, comparison township COD's can indicate which areas are most in need re. Counties having made significant changes have been recalculated to reflect the changes by adjusting the single-year weighted median level; however, this adjustment procedure does not change the COD. Therefore, a county with significant changes for could be assessed more uniformly than indicated by its COD. Finally, the State's study can be d as a check against a local study. Local ficials need not and should not limit their study to the categories d by the state. The local assessor's work requires a more detailed breakdown than the state's intercounty equalization work. Nevertheless, when categories are similarly defined, the state results and local results should be close. Significant differences may indicate incompatibilities in procedure that should be investigated. Please do not hesitate to contact the Equalization & Review Section the Office Local Government Services if you have any questions concerning the or interpretation the enclosed report. Sincerely, Jo Ellen Mahr Equalization and Review Section JEM:gb Enclosures

5 Assessment Ratios Coeffcient Number Price-related 95% Coefficient Geographic Adjusted Dispersion Quartiles Ratio Differential Confidence Concentn Area Median Median (COD) st 3rd Range (PRD) Interval (COC) DuPage County County Urban Townships Addison Urban loomingdale Urban Downers Grove Urban Lisle Urban Milton Urban Naperville Urban Wayne Urban Winield Urban York Urban All Others Urban

6 COUNTY: DUPAGE Computation General Level Assessments Non-Farm Real Estate From the: Ratio Study Using the 0 Assessed Valuation and Selling Price Non-farm by Assessed Median Ratio Number Township Valuation for Estimated Full Value Transfers COD 0 Used (In Thousands) (In Thousands) ADDISON *,998, ,, LOOMINGDALE * 3,34, ,75, DOWNERS GROVE * 7,347, ,840, LISLE * 4,3, ,35, MILTON * 4,573,8 38.,8, NAPERVILLE * 3,67, ,50, WAYNE *,3, ,, WINFIELD *,44, ,885, YORK * 5,45, ,9,937. NON-FARM WEIGHTED 34,7, ,,833 7, * Parcels exceeding $999,999 have been removed PTAX-35

7 COUNTY: DUPAGE Adjustment Original Computation General Level Assessments for Changes made by Supervisor Assessments Non-farm by Township Assessed Valuation Percent Adjustment Adjusted Assessed Valuation Estimated Full Value Adjusted Ratio 0 (In Thousands) (In Thousands) (In Thousands) ADDISON,998,73-0.,695,8 7,, LOOMINGDALE 3,34,5-0.39,8,570 7,75, DOWNERS GROVE 7,347, ,8,966 8,840, LISLE 4,3, ,,367,35, MILTON 4,573, ,8,773,8, NAPERVILLE 3,67, ,7,746 8,50, WAYNE,3, ,898,43 5,, WINFIELD,44, ,6,564,885, YORK 5,45, ,830,86,9, NON-FARM WEIGHTED 34,7, ,563,8 86,, PTAX-36 SA

8 PTAX-5 Assessment Ratios Adjusted for Changes through for County: DUPAGE Non-farm by Township Year Average ADDISON LOOMINGDALE DOWNERS GROVE LISLE MILTON NAPERVILLE WAYNE WINFIELD YORK NON-FARM WEIGHTED PTAX-5

9 SalRat-0 ILLINOIS DEPARTMENT OF REVENUE OFFICE OF LOCAL GOVERNMENT SERVICES DATE: TIME: // 0:00:56 AM ASSESSMENT ADMINISTRATION DIVISION PAGE: EQUALIZATION AND REVIEW SECTION COUNTY DU PAGE CO. FOR YEAR(S) NET CONSIDERATION SALES AND ASSESSMENT COMPUTATIONS VERSION PROPERTY REPORT TITLE CLASS ARRAY MEDIAN COEFF DISP SALES ST QUAR 3RD QUAR RATIO RANGE PRD 95% CONFIDENCE INTERVAL (MEDIAN) COEFF CONC PMAD MEAN DU PAGE County , Improv , Unimpr ADDISON Township Improv Unimpr LOOMINGDALE Township Improv Unimpr DOWNERS GROVE Township , Improv , Unimpr LISLE Township Improv Unimpr MILTON Township , Improv , Unimpr NAPERVILLE Township Improv Unimpr WAYNE Township Improv Unimpr

10 SalRat-0 ILLINOIS DEPARTMENT OF REVENUE OFFICE OF LOCAL GOVERNMENT SERVICES DATE: TIME: // 0:00:56 AM ASSESSMENT ADMINISTRATION DIVISION PAGE: EQUALIZATION AND REVIEW SECTION COUNTY DU PAGE CO. FOR YEAR(S) NET CONSIDERATION SALES AND ASSESSMENT COMPUTATIONS VERSION PROPERTY REPORT TITLE CLASS ARRAY MEDIAN COEFF DISP SALES ST QUAR 3RD QUAR RATIO RANGE PRD 95% CONFIDENCE INTERVAL (MEDIAN) COEFF CONC PMAD MEAN WINFIELD Township Improv Unimpr YORK Township 40.6., Improv , Unimpr ALL OTHER TOWNSHIPS Township Improv Unimpr ALL OTHER TOWNSHIPS ARE AS FOLLOWS: SalRat-0 *** End Report ***

11 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 30 Study year: DU PAGE COUNTY uilding 0 ADDISON ,990 6,380 6, ,330 4,650 3, ,0 4,930, ,400,50,, ,480 45,330 78, ,500 8,350 4, ,970 5,830 93, , , , , ,660 36,570 79, ,000 50,990 67, ,40 36,0 4, ,400 7,0 56, ,500,0 0, ,000 50,990 67, ,0 43,80 50, ,00 63,650 85, ,800 59,750, ,660 7,990 5, ,800,930 40, ,740 8,580 33, ,000 59,800 9, , , ,660 37,30 79, , , ,850 76,60, ,660 6,330, ,50 90,790 35, , , , ,400 40,690 79, ,830 76,30 43, ,660 35,0 77,870 69,000 C,69,500 I 550,000 C 5,354,500 C 397,500 I 00,000 R 48,500 R 80,000 R 77,000 R 33,500 R 76,500 R,700,000 C 5,000 R 88,700 I 67,500 R 95,000 R 35,000 R 39,500 R 48,000 R 50,000 R 480,000 R 330,000 R 60,000 R 8,500 R 75,000 R 365,000 R 366,000 R 475,000 R,300,000 C 7,500 R 830,000 I 65,000 R H F H H I A A D E I D A A E R R 9777 R R R48648 R R R R R55 58 R R958 6 R77 46 R R R R R R R R R8 767 R R36 98 R R R R R R8 594 R9 46 R574 PTAX-9 (N-/0) IL

12 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 30 Study year: DU PAGE COUNTY uilding ,660 4,340 67, ,330 3,50 68, ,600 69,90, ,400 39,740 78, ,800 40,700 85, ,350 88,0 7, ,380 87,0, ,40 65,730 54, ,600 6,400 96, ,330 6,460 63, ,930 67,560 4, ,330 8,750 6, ,870 59,390 68, ,330 65,930, ,70 33,90 59, ,60 30,880 78, ,70 33,560 40, ,500 88,460 8, ,000 53,0 70, ,500 9,0 53, , , ,500 59,30 90, ,60 6,0 67, ,50 4,570 69, ,850 40,750 67, ,330 49,330 86, ,660,440 45, ,660 94, , ,40 83,430 96, ,770 4,940 47, ,800,850 50, ,630 64,70 97, ,0 6,00 87,30 564,000 R 3,000 R 347,000 R 6,500 R 87,000 R 39,500 R 375,000 R 850,000 R 30,000 R,000 R 380,000 R,000 R 5,000 R 340,000 R 95,000 R 580,000 R 30,000 R 46,000 R 6,000 R 7,000 R,0,000 R 90,000 R 5,000 R 54,000 R 5,000 R 75,000 R 460,000 R,75,000 R 3,000 R 50,500 R 470,000 R 3,000 R 895,000 I D D A I R R R R R R R R R R R995 3 R R R R R3936 R R577 9 R R4 36 R R R94 6 R R R R5 7 R R R R743 0 R R3533 PTAX-9 (N-/0) IL

13 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 3 30 Study year: DU PAGE COUNTY uilding ,470 5,650 58, ,660 48,0 90, ,660 36,780 79, ,800 76,0 0, ,0 68,70, ,70 65,980 7, ,730 60,530 88, ,50 57,0 90, ,930 4,800 55, ,660 63,700, ,50 49,50 94, ,0 38,0 8, ,70 55,370 7, ,60 49,400 54, ,50 46,930 73, ,850 36,360 63, ,50 50,690 95, ,50 45,700 7, ,660 4,980 85, ,000 53,400 95, ,90 43,550 7, ,380 47,50 7, ,000 43,70 79, ,380 40,790 66, ,600,40 40, ,330 78,990, , , ,660,580 45, ,0 0 64, ,330 93,980 37, ,0 34,940 77, ,500 47,90 7, ,000 98,990 3,990 8,000 R 8,500 R 550,000 R 676,000 R 343,000 R,000 R 69,500 R 76,500 R 70,000 R 68,000 R 87,000 R 550,000 R 0,000 R 64,500 R 0,000 R 90,000 R 88,000 R 6,000 R 57,000 R 85,000 R 3,750 R 6,500 R 35,000 R 95,000 R 45,000 R 30,000 R 5,500 R 46,000 R,800,000 I 4,000 R 7,750 R 0,000 R 38,500 R D A A D R R R R R R44 6 R R R R R R R R R R470 6 R R763 9 R 463 R R R R 44 R R R R R R R R R R8996 PTAX-9 (N-/0) IL

14 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 4 30 Study year: DU PAGE COUNTY uilding ,330 74,990, ,740 7,60 3, ,560 50,680 7, ,840 68,690 3, ,000 56,70 88, ,540 63,40 66, ,750 53,000 86, ,80 7,560 67, ,590 43,0 50, ,690 49,70 57, ,0 3,370 75, ,630 65,0 73, ,330 97,530 40, ,000 43,950 79, ,0 3,40 58, ,50 56,690 8, ,750 56,40 74, ,800 39,640 84, ,000 49,50 84, ,600 54,930 88, ,500 8,0 30, ,930 30,850 57, ,000 54,960 99, ,660 55,930 98, ,000 50,990 67, ,000 65,670, ,660 64,890, ,330 8,750 6, ,800 70,480 5, ,700 76,0 34, ,330 43,940 8, ,50 48,980 98, ,850 5,30 5,0 35,000 R 383,000 R,900 R 380,000 R 55,000 R 93,000 R 50,000 R 480,000 R 45,000 R 65,000 R 5,000 R 0,000 R 399,999 R 7,000 R 65,000 R 35,000 R,500 R 39,000 R 38,000 R 49,000 R 367,000 R 6,000 R 80,000 R 555,000 R 90,000 R 95,000 R 300,000 R 73,000 R 30,000 R 650,000 R 5,000 R 7,500 R 44,000 R D D D R R R R R R R359 0 R R R5 865 R R 46 R R R R R R R R05 34 R R96 49 R R R R R R R R5 4 R R R5 PTAX-9 (N-/0) IL

15 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 5 30 Study year: DU PAGE COUNTY uilding ,430 65,50 75, ,850 34,840 6, ,570 6,70 68, ,40 6,880 73, ,660 35,730 78, ,000 57,60 99, ,60 36,840 73, ,0 4,700 64, ,660 75,970 8, ,80 3,880 63, ,970 34,460 76, ,40,,750,590, ,000 78,30 0, ,860 54,780 84, ,0 6,870 7, ,000,380 49, ,860 90,700 30, ,000 65,30, ,0 3,80 75, ,0 3,0 66, ,800 66,30, ,330 59,80 96, ,880 3,800 6, ,500 84,540 6, ,000 48,90 83, ,660 68,360, ,530 47,90 87, ,740 46,950, ,000 55,70 99, ,50 34,970 6, ,850 49,30 8, ,60 49,400 54, ,0 68,90,0,000 R 70,000 R 89,000 R 0,500 R 5,000 R 7,000 R 00,000 R 450,000 R 596,000 R 446,000 R,000 R 4,37,84 I 300,000 R 30,00 R 98,000 R 4,000 R 65,000 R 85,000 R,000 R 449,000 R 300,000 R 60,000 R 66,000 R 3,000 R 5,000 R 565,000 R 35,000 R 555,000 R 66,000 R 63,000 R 485,000 R 45,000 R 98,000 R I R R R48 7 R R R448 8 R7 48 R5 864 R R887 6 R R R9 4 R R59 79 R R R R R53 9 R R R R83 6 R R R R R54 69 R9 9 R R R093 PTAX-9 (N-/0) IL

16 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 6 30 Study year: DU PAGE COUNTY uilding ,80 49,940 5, ,330 7,950 55, ,50 6,680, ,0 64,540 74, ,870 66,000 70, ,800 5,690 8, ,500 47,00 78, ,660 66,340, ,600 56,860 90, ,460,640 5, ,390 64,400 67, ,000 74,860, ,000 40,00 80, ,500 3,930 57, ,500 8,40 70, ,0 95,890 39, ,850 3,770 59, ,90 53,30 0, ,0 74,70, ,60 34,50 95, ,0 63,750 3, ,800 54,80 8, ,850 46,390 73, ,50,30 56, ,000 95,80, ,000 5,380 8, ,990 49,50, , ,390 46, ,360 65,770 99, ,40,80 7, ,750 44,90 69, ,360 3,890 79, ,930 47,90 74,0 40,000 R 40,750 R 8,000 R 97,000 R 87,000 R 5,000 R,500 R 550,000 R 38,000 R 66,000 R 78,000 R 69,900 R 0,000 R 50,000 R 445,000 R 65,000 R 55,000 R 6,500 R 76,000 R 5,95 I 95,000 R 5,000 R 89,500 R 4,000 R 37,000 R 0,000 R 8,500 R,00,000 I 55,000 R 440,000 R 79,000 R 460,000 I 90,000 R I H I R R R R R R54 R R R R R R R R654 0 R R R R R R R R9 0 R R R R R R R R R R R33 PTAX-9 (N-/0) IL

17 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 7 30 Study year: DU PAGE COUNTY uilding ,50 39,70 65, ,0 59,0, ,990 8,990 43, ,80 49,940 5, ,40 48,0, ,660 39,470 8, ,850 7,950 54, ,630 45,40 5, ,500 7,90, ,850 34,870 6, ,460,660 55, ,90 43,890 7, ,60 57,80 6, ,50 49,50 94, ,430 4,990 49, ,430 4,990 49, ,380 35,930 6, ,0,40 5, ,630 45,40 5, ,940 98,780 3, ,0 9,940 7, ,000 55,350 9, ,30 59,0 75, ,500 7,70 5, ,30 70,360, ,990 49,690, ,70 55,550 69, ,630 65,0 73, ,50 44,800 89, ,850 35,70 6, ,50 53,30 98, ,870 5,690 58, ,660 77,830 0,490 69,000 R 80,000 R 65,000 C 35,000 R 80,000 R 0,000 R 40,000 R 30,000 R 3,950 R 57,000 R 40,000 R 83,000 R 55,000 R 40,000 R 5,000 R 5,000 R 55,000 R 385,000 R 9,000 R 3,000 R 84,000 R 30,000 R 90,000 I 30,000 R 65,000 R 60,000 R 75,000 R 85,000 R 5,000 R 55,000 R 495,000 R 46,000 R 300,000 R E H F R R R R R R R R54 R R R R R5 56 R97 46 R85 59 R R R R R R R R R R R R68 58 R R R3 5 R R R6773 PTAX-9 (N-/0) IL

18 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 8 30 Study year: DU PAGE COUNTY uilding ,570 73,360 94, ,570 77,670 99, ,0 55,600 9, ,60 57,80 6, ,600 60,60 69, ,50 39,540 65, ,000 8,000, ,0 88,40 34, ,0 3,690 74, ,430 4,990 49, ,760 7,650, ,80 58,0 93, ,660 77,0 9, ,50 3,340 58, ,50 3,30 58, ,00 4,50 85, ,840 4,40 69, ,570 73,360 94, ,70 40,80 46, ,500,830 56, ,000 78,690 0, ,840 4,670 69, ,330 58,90 76, ,780 5,850 57, ,000 50,990 67, ,660 75,780, ,730 3,40 59, ,380 46,60 7, ,570 77,670 99, ,330 4,440 78, ,460 45,890 8, ,0 68,0, ,370 57,70 88,0 36,000 R 46,500 R 30,000 R 5,500 R 73,000 R 63,000 R 70,000 R 33,500 R 85,000 R,000 R 65,000 R 30,000 R 95,000 R 45,000 R 44,000 R 0,000 R 7,000 R 3,500 R 5,000 R 38,500 R 95,000 R 69,900 R 87,000 R 40,000 R 65,000 R 60,000 R 45,0 R 73,000 R 40,000 R 90,000 R 96,000 R 70,000 R,000 R R R R R R R R396 6 R60 44 R R R R R69 9 R R R7 98 R R R R R8 4 R R3 989 R R R R R R R R R R898 PTAX-9 (N-/0) IL

19 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 9 30 Study year: DU PAGE COUNTY uilding ,0 73,50 8, ,50 9,0 54, ,000 37,940 7, ,840 50,640 78, ,500 34,0 65, ,0,670 56, ,850 80,840, ,000 53,640 83, ,000 39,530 79, ,840 53,840 8, ,850 7,660 54, ,660 6,80, ,580 56,480 88, ,000 59,500 0, ,000 66,80, ,70 3,440 39, ,000 53,60 80, ,50 53,790 80, ,760 50,450 86, ,730 5,380 57, ,800 3,340 76, ,90 49,00 9, ,000 50,990 67, ,000 53,40, ,600 60,0 69, ,630 7,770, ,750 4,80 66, ,600 68,940, ,630 79,890 3, ,330 64,50 8, ,430 4,990 49, ,850 63,530 90, ,850 4,0 68,900 96,500 R 3,500 R 75,000 R 88,000 R 57,000 R 375,000 R 57,500 R 00,000 R 89,900 R 95,000 R 30,000 R 490,000 R 0,000 R 4,000 R 5,500 R 93,000 R 9,500 R 90,000 R,500 R 35,000 R 80,000 R 5,000 R 60,000 R 43,000 R 64,000 R 47,500 R 56,000 R 40,000 R 65,000 R 93,000 R 5,000 R 0,000 R 60,000 R D R R R R R R R R R R R56 46 R R R R R R R R R R R R8 863 R R R R R R R R R R886 PTAX-9 (N-/0) IL

20 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 0 30 Study year: DU PAGE COUNTY uilding ,000 4,50 77, ,50 3,300 58, ,630 76,760 0, ,850 35,0 6, ,990 45,450 7, ,840 43,490 7, ,50 46,70 7, ,0 68,740 8, ,500 47,650 7, ,730 8,890 56, ,00 34, , ,630 74,630 83, ,360 30,940 84, ,80 46,480 54, ,650 49,40 54, ,0 35,90 78, ,0 67,000 99, ,990 35,70 6, ,00 40,570 79, ,750 40,0 64, ,680 88,690 3, ,850 9,950 46, ,800 54,740 83, ,0 30,640 77, ,870 55,90 65, ,50 7,00 5, ,000 36,60 64, ,750 44,780 69, ,840 50,330 78, ,00 55,40 98, ,400 80,0, ,400 6,60 9, ,750 56,40 74,990 80,000 R 35,800 R 55,500 R 43,000 R 64,900 R 64,500 R 68,000 R 73,500 R 66,000 R 30,000 R,000,000 I 90,000 R 40,000 R 4,500 R 5,000 R 78,000 R 5,000 R 40,000 R 8,000 R 47,000 R 300,000 R,000 R 89,000 R 400,000 R 48,000 R 8,000 R 45,000 R 56,000 R 75,000 R 0,000 R 45,000 R,000 R 67,500 R 0 0 H D R R R R R R R R R R R7 97 R R 96 R749 9 R R R R5 55 R R R R R R R R R R R R 788 R R R8859 PTAX-9 (N-/0) IL

21 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 30 Study year: DU PAGE COUNTY uilding ,800 3,340 76, ,380 37,600 6, ,970 9,580 34, ,600 56,50 90, ,500 34,470 58, ,370 35,70 58, ,70 39,380 46, ,570 73,360 94, ,500 55,30 86, ,990 64,960 9, ,670 35,300 67, ,800 55,50 84, ,000 67,30, ,590 59,360 65, ,000 49,780 77, ,000 48,650 84, ,000 5,730 84, ,0 50,850 84, ,000 43,460 78, ,30 56,00 76, ,80 46,480 54, ,730 3,60 7, ,330 50,70 69, ,500 5,500 83, ,790 5,970 57, ,00 7,70 78, ,0 54,80 57, ,330 47,0 84, ,800 9,0 66, ,840 43,380 7, ,50 87,300 95, ,660 35,30 77, ,500 60,470 84,970 70,000 R 40,000 R 99,000 R 00,000 R 30,800 R 30,000 R,000 R 0,000 R 9,000 R 65,000 R 50,000 R 86,000 R 36,000 R 45,000 R 70,000 R 85,000 R 85,000 R 85,000 R 7,000 R 66,000 R 9,000 R 375,000 R 50,000 R 80,000 R 5,000 R 70,000 R 5,000 R 8,000 R 360,000 R 53,000 R,000 R 67,000 R 8,000 R R3 6 R R8 5 R R R04 60 R R4 980 R R R R3 34 R79 8 R0 344 R R R R R57 60 R R R R R R R R R R R R35 73 R0 R63879 PTAX-9 (N-/0) IL

22 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 30 Study year: DU PAGE COUNTY uilding ,00 7,70 78, ,850 36,360 63, ,0 5,970, ,690 58,700 76, ,580 5,980 83, ,000 3,800 70, ,000 57,80 97, ,80 46,480 54, ,00 35,90 80, ,0 34,30 77, ,70 3,440 39, ,70 46,70 54, ,0 44,340 76, ,850 8,50 55, ,500 37,870 6, ,730 5,380 57, ,850 7,890 54, ,670 45,770 6, ,690 59,40 77, ,0 54,80 57, ,70 6,0 5, ,740 8,600 79, ,800 30,540 75, ,870 48,950 77, ,000 5,60 87, ,000 90,690 3, ,330 39,70 77, ,750 43,30 67, ,50 45,0 7, ,440 30,750 36, ,590 64,760 79, ,90 6,350 44, ,50 44,80 7,0 68,500 R 35,000 R 0,000 R 6,000 R 77,000 R 49,900 R,000 R 5,000 R 69,000 R 6,000 R 8,000 R 4,000 R 60,000 R 5,000 R 30,000 R 9,000 R 4,000 R 30,000 R 60,000 R 9,900 R 39,000 I 370,000 R 55,000 R 60,000 R 80,000 R 7,500 R 58,000 R 39,000 R 46,000 R 74,000 R,470,000 I 9,000 R 45,000 R I I R5 595 R R69 90 R R R R5 550 R R R R R45 R R R R R339 3 R R50 88 R R R R R R R R R R R R R R597 PTAX-9 (N-/0) IL

23 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 3 30 Study year: DU PAGE COUNTY uilding ,500 34,470 58, ,690 57,790 75, ,540 54,40 83, ,580 9,690 6, ,90 6,570 44, ,50 60,380 93, ,460 3,70 35, ,800 56,980 85, ,970 30,680 70, ,840 50,780 78, ,730,790 44, ,670 45,770 6, ,50 64,0 90, ,500 4,570 66, ,500 9,50 54, ,840 47,500 75, ,880 98,0 6, ,70 4,0 45, ,930 39,560 86, ,800 3,970 60, ,800 59,60 5, ,000 6,530, ,0 86,380 93, ,830 53,0 76, ,700 73,60 7, ,740 4,770 47, ,000 44,960 84, ,360 4,540 86, ,850 9,960 56, ,0 30,590 73, ,930,630 5, ,00 8,570 89, ,500 53,700 85,00 0,000 R 5,900 R 70,000 R 4,000 R 93,000 R 90,000 R 7,000 R 7,750 R 4,000 R 57,900 R 90,000 R 5,000 R 80,800 R 3,000 R,500 R 49,900 R 5,500 R 90,500 R 70,000 R 36,000 R 5,000 I 0,000 R 8,500 R 50,000 R 48,000 R 9,500 R 65,000 R 68,500 R 0,000 R 4,500 R 49,400 R 7,000 R 63,000 R I R5 434 R R R R R R 733 R R R R40 45 R R R R R48658 R R R R R887 9 R0 598 R R7 8 R R R R R R R R R6693 PTAX-9 (N-/0) IL

24 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 4 30 Study year: DU PAGE COUNTY uilding ,330 30,740 68, ,800,430 5, ,330 33,570 70, ,50 57,550 65, ,500 93,500 43, ,330 44,330 8, ,880 54,470 83, ,60 57,80 6, ,800,0 57, ,660 3,330 74, ,80 46,0 54, ,70 33,0 39, ,800 34,770 63, ,840 50,30 78, ,60 6,0 30, ,330 4,0 67, ,0 4,490 67, ,930 55,670 58, ,80 46,0 54, ,400 34,0 38, ,000 76,490 4, ,500 9,570 54, ,70 0,400 54, ,480 3,60 35, ,40 55,490 65, ,400 48,30 86, ,970 73,390 5, ,830 39,360 8, ,700 6,670 56, ,500 36,80 67, ,80 46,0 54, ,800,450 5, ,0 4,70 45,930 30,000 R 90,000 R 35,000 R 5,000 R 7,000 R 55,000 R 57,000 R 5,000 R 94,900 R 40,000 R 0,000 R 74,000 R 8,000 R 45,000 R 57,000 R 5,000 R 5,000 R,000 R 00,000 R 7,000 R 0,500 R 99,000 R 99,000 R 65,000 R 8,500 R 55,900 R,000 R 35,000 R 00,000 R 0,000 R 95,000 R 44,000 R 80,000 R R R R R R R R R R43 43 R R R R R R 90 R R R R R R R R R R3365 R R R R R R R R3480 PTAX-9 (N-/0) IL

25 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 5 30 Study year: DU PAGE COUNTY uilding ,770 44,40 49, ,000,630 43, ,60 3,0 6, ,80 38,360 4, ,850 33,460 60, ,840 3,80 59, ,0 38,90 4, ,500 9,40 53, ,60 44,750 65, ,640 53,90 68, ,500 70,750 0, ,60 4,0 45, ,750 5,60 76, ,90 43,990 48, ,880 47,60 76, ,840 33,830 6, ,700 39,390 69, ,500 36,540 68, ,00 54,760 88, ,800 43,770 7, ,00 50,990 60, ,0 57,380 6, ,90 74,480, ,40,500 3, ,0 36,0 40, ,000,570 57, ,30,40 6, ,600 3,70 90, ,400 34,0 38, ,470 56,40 0, ,790 5,970 57, ,750 56,40 74, ,40 50,0 55,50 85,000 R 47,550 R 46,000 R 73,000 R,000 R 00,000 R 7,000 R 90,000 R 0,000 R 5,000 R 00,000 R 75,900 R 5,000 R 80,000 R 3,900 R 00,000 R 0,000 R,000 R 4,000 R 5,000 R 95,000 R 98,500 R 65,000 R 37,000 R 6,000 R 89,000 R 40,000 R 35,000 R 57,500 R 65,000 C 85,000 R 0,000 R 80,000 R D R937 9 R898 4 R R R R R R R R R R8 R R R R R R R R R R356 3 R74 R R R R895 4 R R9 6 R R R R63 PTAX-9 (N-/0) IL

26 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 6 30 Study year: DU PAGE COUNTY uilding ,50 6,480 5, ,70 9,730 3, ,630 43,50 5, ,460 45,890 5, ,500 8,400 5, ,850 30,540 57, ,70 38,70 55, ,0 8,940 34, ,830 34,0 38, ,0 34,490 40, ,40 5,00 9, ,540 47,40 5, ,330 36,70 73, ,530 37,60 87, ,330 3,000 68, ,980 7,0 30, ,0 43,50 53, ,540 8,0 57, ,00 34,0 40, ,980 7,70 3, ,000 8,300 48, ,40 46,650 5, ,70 6,700 3, ,980 7,0 30, ,470 30,940 36, ,500 39,440 70, ,540 43,940 73, ,0 0,680 55, , , ,780 48,40 74, , ,600 75,000 R 45,000 R 73,000 R 70,000 R 7,000 R 78,000 R 75,000 R 45,000 R 50,000 R 5,000 R 37,000 R 65,000 R 90,000 R,000 R 80,000 R 35,000 R 60,000 R 65,000 R 45,000 R 36,000 R 5,500 R 55,000 R 3,000 R 9,000 R 35,000 R 66,000 R 66,000 R 48,500 R 35,000 R 38,500 R 0,000 R A A R R R R R R R R854 4 R R689 3 R65 50 R R R R377 R R R334 9 R R R70 96 R R R R R R R0 347 R R R30 Y Y records in group: 55 PTAX-9 (N-/0) IL

27 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 7 30 Study year: DU PAGE COUNTY uilding LOOMINGDALE ,490 9,80, ,690 9,850 93, ,90 84,660 7, ,630 74,940 98, ,760 36,00 45, , ,00,0, ,80 67,870 95, ,70,880 37, ,400 8,70 6, ,0,70 6, ,0 70,40 96, ,0 38,980 55, ,90 80,30, ,780 69,550 93, ,330 57,740 89, ,860 53,450 86, ,0 85,470 4, ,70 90,370 0, ,450 36,330 5, ,70 65,780 89, ,30 5,940, ,480 53,850 97, ,330 4,600 5, ,30 3,70 46, ,70 4,760 59, ,680 0,780 65, ,360 83,80, ,700 8,00 4, ,930 9,630 6, ,330 89,000 6, ,70 4,300 95, ,860 33,700 66,560 90,000 R,500,000 C 494,000 R 4,000 R 79,000 I 3,750,000 I 355,000 R 476,000 R 438,000 R 435,000 R 39,000 R 85,000 R 349,800 R 30,000 R 95,000 R 80,000 R 368,000 R 385,000 R 65,000 R 86,000 R 35,500 R 65,000 R 395,000 C 460,000 R 86,000 R 57,000 R 337,000 R 357,500 R 360,900 R 360,000 R 94,500 R,000 R H H H E R R R R R R R R R R50 7 R R R R R R R R 854 R389 R R R R R R9 4 R R R R R R0 380 R6533 PTAX-9 (N-/0) IL

28 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 8 30 Study year: DU PAGE COUNTY uilding ,70 43,360 60, ,70 39,950 56, ,570 40,730 57, ,0 6,940 54, ,90 76,90 0, ,640 6,60 83, ,890 87,0 30, ,60 6,480 49, ,70 66,460 85, ,570 4,80 57, ,660 96,0 396, ,90 74,970 90, ,930 70,0 97, ,450 38,550 54, ,360 9,600 5, ,0 37,50 53, ,70 30,00 46, ,650 80,0, ,0 96,450 7, ,540 38,0 74, ,980 6,500 8, ,860 7,900 94, ,830 60,00 88, ,430 40,580 6, ,450 70,40 96, ,0 50,850 68, ,930 65,350 93, ,570 36,40 5, ,70 88,50 8, ,70 6,30 87, ,670 54,80 68, ,450 67,880 94, ,470 84,70 6,740 85,000 R 74,000 R 75,000 R 65,000 R 30,000 R 55,000 R 7,500 R 455,000 R 58,000 R 75,000 R,00,000 I 74,500 R 95,000 R 6,500 R 349,000 R 59,900 R 40,000 R 3,000 R 380,000 R 59,750 R 4,500 R 80,000 R 60,000 R 79,900 R 85,000 R,000 R 74,000 R 55,000 R 348,000 R 55,000 R 00,000 R 75,000 R 339,900 R H R R R437 8 R683 8 R R R63 76 R R65 67 R R R R R R38 33 R350 6 R R R58 5 R R R R R R R 4 R896 8 R R395 4 R R R R974 PTAX-9 (N-/0) IL

29 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 9 30 Study year: DU PAGE COUNTY uilding ,680 3,90 68, ,860 99,730 3, ,0 40,580 56, ,30 60,0 79, ,930 54,60 79, ,400 34,50 8, ,30 35,530 59, ,90 45,440 58, ,330,80 35, ,650 79,670, ,430 33,540 53, ,90 73,460 0, ,460,640 34, ,0 53,90 74, ,70 9,630, ,70 75,0, ,0 80,660, ,900 43,460 76, ,450 63,70 89, ,480,700 33, ,80 0 8, ,450 39,530 54, ,930 47,950 65, ,980 6,500 8, ,650 84,550, ,70 68,640 93, ,860 64,960 97, ,70 38,970 55, ,0 7,690, ,930 70,0 97, ,0 73,90, ,990 67,50 88, ,30 47,50 7, ,000 R 384,000 R 64,000 R 30,000 R 9,000 R 85,000 I 7,000 R 69,000 R 389,900 R 300,000 R 55,000 R 9,000 R 383,500 R,500 R 350,000 R 300,000 R 3,000 R 7,500 R 55,000 R 377,000 R 80,000 R 55,500 R 86,000 R 30,000 R 3,500 R 6,500 R 75,000 R 56,500 R 94,000 R 75,000 R 9,750 R 48,000 R 0,000 R I A R R88 95 R R R R R555 9 R R844 7 R R R66 96 R R55 54 R R R R R R R R444 R R455 8 R58 5 R R55 8 R60 73 R R R R R44393 PTAX-9 (N-/0) IL

30 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 0 30 Study year: DU PAGE COUNTY uilding ,480,30 36, ,540 39,0 75, ,30 99,660 39, ,0 9,640 5, ,900 60,300 93, ,450 44,0 59, ,0 6,550 87, ,70 9,980 46, ,0 48,00 59, ,0 9,550 0, ,540 36,660 73, ,60 65,0 86, ,530 88,0, ,90 7,50 99, ,790 48,0 64, ,60 70,0 85, ,450 57,0 83, ,450 4,80 57, ,730 47,300 7, ,0 65,30 96, ,70 4,600 58, ,30 0,800 43, ,0 84,370 5, ,360 85,350, ,30 40,70 54, ,980 66,880 85, ,450 46,660 6, ,670 4,880 66, ,480 83,40, ,930 59,940 87, ,70 54,60 73, ,900 58,870 9, ,930 50,770 68,700 38,500 R 49,000 R 670,000 R 35,000 R 60,000 R 65,900 R 43,900 R 9,900 R 65,000 R 335,000 R 480,000 R 40,000 R 95,000 R 75,000 R 79,000 R 35,000 R 30,000 R 59,000 R 98,000 R 65,000 R 60,000 R 395,000 R 37,000 R 300,500 R 48,000 R 35,000 R 70,000 R 8,000 R 95,000 R 40,000 R 00,000 R 50,000 R 87,000 R R3 855 R33 78 R R R R R R R33 9 R R7 448 R393 4 R R R R6 35 R R R R R R R R R R R R756 R R R R R3456 PTAX-9 (N-/0) IL

31 SalRatDtlV-0 Ratio Detail List Illinois Department Revenue // 0::4 AM Page: 30 Study year: DU PAGE COUNTY uilding ,670 6,660 86, ,930 5,70 69, ,30 46,40 70, ,850 67,480 88, ,90 46,590 7, ,680 5,680 96, ,730 75,930 9, ,90 74,970 90, ,530 89,0, ,380 9,60 30, ,90 74,830, ,0 8,550, ,730 4,580 67, ,70 66,380 8, ,0 8,500, ,530 43,500 67, ,900 59,390 7, ,70 76,40, ,0 6,930 88, ,570 40,770 57, ,960,830 55, ,330,90 39, ,0 47,700 74, ,90 60,530 88, ,70 37,0 53, ,90 60,30, ,950 67,650 9, ,0,50 33, ,90 67,40 95, ,90 7,000 99, ,40 5,950 67, ,90 96,50 4, ,900 87,50 0,50 35,000 R 88,000 R 9,500 R 39,000 R 97,000 R 530,000 R 50,000 R 45,000 R 90,000 R 350,000 R 76,500 R 9,500 R 8,000 R 8,000 R 300,000 R 80,000 R 94,000 R 88,000 R 35,900 R 53,500 R 683,65 R 373,000 R 00,000 R 36,000 R 43,900 R 540,000 R 47,000 R 355,000 R 53,000 R 65,500 R 78,500 R 3,000 R 39,000 R R884 0 R R R R R R R R R R R R R R R R R R R R R47569 R R R87 44 R R53 4 R R R R R R64 PTAX-9 (N-/0) IL