Annual Report Assessment Year 2016 • Fiscal Year 2017

COOK COUNTY BOARD OF REVIEW Commissioner Larry R. Rogers, Jr. Commissioner Dan Patlak Commissioner Michael M. Cabonargi

BOARD OF REVIEW wins national ACHIEVEMENT AWARD FOR DAPS PROGRAM

ANNUAL REPORT ASSESSMENT YEAR 2016 • FISCAL YEAR 2017

Table of Contents

Cook County Board of Review Operational Highlights ��6-7 Responsibilities ...... 1 Appeals Resulting in Reductions Letter from Commissioners (Assessment Years 2005 – 2016) �� 8 Rogers, Patlak and Cabonargi ...... 2 PTAB Appeals �� 9 What Changed with the New System . . . . . 3 Exempt Properties and the BOR ��10 Budget Highlights...... 4 2016 Tax Year Outreach Efforts �� 11 Employees and Appeals ...... 5 Did You Know? �� 12

OFFICES COOK COUNTY

Main Office County Building BOARD OF REVIEW 118 N. Clark St., Room 601 Chicago, IL 60602 RESPONSIBILITIES Ph: 312/603-5542 The Cook County Board of Review (formerly the Board of Tax Appeals) was created by the 89th General Assembly in 1998 under statutory Satellite Offices changes that established a three member Board of Commissioners Bridgeview elected from three electoral districts. 10200 S. 76th Ave. The Cook County Board of Review (hereinafter “BOR”) is vested with Room 237 quasi-judicial powers to adjudicate taxpayer complaints or recommend Bridgeview, IL 60455 exempt status of real property, which includes: residential, commercial, Ph: 708/974-6074 industrial, condominium property, and vacant land. Powers granted to the BOR include the following: Markham 16501 Kedzie Ave. 1. Correct factual mistakes; Room 237 2. Review certificates of error; Markham, IL 60426 Ph: 708/232-4258 3. Order the Assessor to revise and correct the assessed value of property; Maywood 4. Recommend property for tax exempt status; and 1500 S. Maybrook Dr. Room 082 5. Defend assessment decisions for properties appealed at Maywood, IL 60153 the Illinois Property Tax Appeal Board (PTAB). Ph: 708/865-5508 The BOR deals only with assessed valuations before equalization, not with the tax rate or the amount of the tax bill. Rolling Meadows 2121 Euclid Ave. Room 237 Why does it matter to Cook County Residents if the Rolling Meadows, IL 60098 tax bills go out on time? When the tax bills are delayed, schools, Ph: 847/818-2067 libraries and other essential district services are forced into budget gaps. To fill those gaps, reserves may be tapped, which Skokie 5600 Old Orchard Rd. means that money is not earning interest, or, money is borrowed, Room 155 and loan costs and interest fees are incurred. The cost to local Skokie, IL 60076 government can be in the MILLIONS OF DOLLARS. Ph: 847/470-7522 www.cookcountyboardofreview.com 1 2016 ASSESSMENT YEAR ANNUAL REPORT LETTER FROM COMMISSIONERS

We are delighted to share that the Cook County Board Board (PTAB), which provides property owners an of Review, the nation’s largest assessment appeal board, opportunity to appeal BOR assessment decisions. has been recognized with an Achievement Award from Because of a four year backlog of cases at PTAB due to the National Association of Counties (NACo). The the volume of cases, taxing bodies in the County have award honors innovative, effective county government a potential $500 million liability in PTAB tax refunds. In programs that enhance services for residents. NACo the 2016 budget year, the Board saved all taxing districts recognized the Cook County Board of $132 million in PTAB refunds. This represents Review’s Digital Appeals Processing a 5.5% increase over 2015 when the Board System (DAPS) which transformed saved $125 million. Although we have had its paper-based process to a digital success in the past, as we discuss later in enterprise content management system. this report, the newly created division will be focused year round on defending final The 2016 assessment review year assessment decisions, tackling the volume surprisingly saw continued growth in the of cases, and addressing the four year historic number of appeals filed at the backlog which helped create this potential Board of Review. Typically, the Board tax refund liability. In its first full year of focuses on tri year cycles with a city LARRY R. ROGERS, JR. operation, we anticipate the PTAB Defense tri year previously yielding the highest COMMISSIONER Division will save Cook County at least an number of cases. However, with a surge additional $1 million and all county taxing in residential appeals in the northern districts an estimated additional $11 million tri-assessment year, a new narrative may in property tax refunds over and above be emerging. what we would have saved without the With 208,000 cases filed in 2016, last new division. In addition, we are continuing year’s record number of 184,000 cases to digitize our Property Tax Appeal Board was exceeded by fourteen percent (the documents, which will allow for the Board has traditionally tracked volume by same DAPS efficiencies provided to our PIN’s appealed and the number of cases assessment appeal review duties. filed has risen or fallen consistently with The Board’s outreach program continues the PIN volume, however this year while to educate taxpayers about their right PINs appealed is actually less than the to appeal, with over 150 total seminars previous year, the number of cases has presented by the three commissioners increased). (see chart page 7) throughout Cook County in 2016. There Despite a record number of appeals and has been a continued increase in first time Board personnel remaining steady as it attendance year over year that supports our has the past four years, the Board was mission of raising awareness with as many able to finish on time, assuring once again property owners as possible. that tax bills would meet the statutorily Lastly, hearing wait times were down for required date. Our Digital Appeals MICHAEL M. CABONARGI residential property owners at scheduled Processing System (DAPS) played an COMMISSIONER Board hearings. The average pro se taxpayer integral role in our success and proved the experienced reduced wait times to begin county board’s decision to fund the BOR’s presenting their case to an analyst. More evidence than investment in the time and labor creating the system ever was submitted electronically prior to hearing dates, was worth the effort. freeing up our staff for other tasks, resulting in a well- The Board of Review is happy to announce a new organized hearing experience for appellants and making division focused on defending taxpayer’s money and the Board all the more efficient. school funding. Working with the Cook County Board of Commissioners and the Cook County Board President, Sincerely, the Board of Review has created and funded a new Commissioner Larry R. Rogers, Jr. division, the PTAB Defense Division. The purpose of Commissioner Dan Patlak the PTAB Defense Division is to defend the county’s Commissioner Michael Cabonargi assessment decisions at the Illinois Property Tax Appeal

2 Cook County Board of Review WHAT CHANGED WITH THE NEW SYSTEM

The addition of the Digital Assessment Appeals System (DAPS) as a new tool for analysts to use in the appeal process brought about significant changes that benefited analysts and appellants alike. How did the new software tool affect operations internally and externally for the Board and for property owners?

Hearings Number of Requested Hearings Residential With increased analyst stations in place, wait 100000 times for property owners that had requested a hearing were reduced even further. Using 90000 the DAPS system, the analyst is able to view 80000 the property owner’s property and other 70000 pertinent information. 60000 Commercial 50000 With the addition of DAPS tool for use in commercial hearings, the commercial analyst 40000 was able to prepare for a case in advance of the 30000 hearing as commercial analysts now know which 20000 cases they will be overseeing ahead of time. This AVERAGE TOTAL OF HEARINGS TOTAL AVERAGE advanced preparedness improved the hearing 10000 experience for all. 0

2014 2015 2016 88,672 29,855 11,177

The drop in requested hearings between 2014 and 2015 is a result of having the new DAPS program in place that allows for evidence uploading online. Also, in 2015, a filing rule for attorney’s was changed that eliminated the ability to request a hearing simply to grant document extension.

Transparency Number of PINS Appealed by Property Type* Whether commercial or residential, the new system provides greater transparency for the property owner. All analyst information – notes, evidence and decisions – are now available online if an account is created by the appellant. An online account allows the appellant to login and see the final decision rendered and any notes by the analysts. RESIDENTIAL = 177,084 CONDO = 181,638 * This chart does not include vacant land or COMMERCIAL = 63,727 tax exempt properties. www.cookcountyboardofreview.com 3 BUDGET HIGHLIGHTS

BOR Actual Expenditure

9.0

8.0

7.0

6.0

5.0

4.0

3.0

2.0

1.0 BOR ACTUAL EXPENDITURE (IN MILLIONS) BOR ACTUAL 0.0

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

FISCAL YEAR ACTUAL EXPENDITURE ($ MILLION)

2006 7.4

2007 6.8

2008 7.3 The BOR is an essential part of the 2009 7.5 property tax system. Recognizing its importance within this cycle, the BOR 2010 8.1 continually looks for ways to streamline 2011 7.0 its processes and improve efficiency.

2012 7.8

2013 8.3 Note: The 2016 assessment year corresponds to the 2014 8.3 later part of the 2016 fiscal year and the beginning portion of the 2017 fiscal year. 2015 8.5 The BOR fiscal year runs from Dec 01 thru Nov 30. 2016 8.8

4 Cook County Board of Review EMPLOYEES AND APPEALS

Employees / Total PINS Filed

450

400 (in hundreds)

350

300

/EMPLOYEES /EMPLOYEES 250

200

150

(in thousands) 100

PINS FILED 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

EMPLOYEES ASSESSMENT EMPLOYEES PINS APPEALED YEAR (IN THOUSANDS) TOTAL PINS FILED

2005 130 130

2006 122 247

2007 126 277 In the 2016/2017 budget year, the BOR 2008 123 295 successfully reviewed and adjudicated all 422,449 appeals for assessment year 2009 122 439 2016. Process re-engineering efforts

2010 118 386 and technology have helped to keep headcount steady. 2011 119 342

2012 124 423

2013 125 403 *Over the past ten years the appeals filed have doubled primarily due to increased outreach 2014 125 319 activity and simplifying the appeal process. 2015 125 476

2016 125 422

www.cookcountyboardofreview.com 5 OPERATIONAL HIGHLIGHTS

Total PINS and Appeals Filed Assessment Years 2005–2016*

400 400

350 350

300 300

250 250

200 200

150 150

100

AVERAGE FILED IN THOUSANDS AVERAGE 100

50 50

0 0 2005–2007 PINS 218 2008-2010 2011-2013 APPEALS 96 PINS 373 APPEALS 148 PINS 389 2014-2016 APPEALS 157 PINS 405 APPEALS 187

ASSESSMENT PINS FILED APPEALS FILED REASSESSMENT YEAR IN THOUSANDS IN THOUSANDS TRIENNIAL

2005 130 68 SOUTH SUBURBAN The BOR adjudicated 422,449 2006 247 94 CITY property complaints 2007 277 125 NORTH SUBURBAN for tax year 2016.

2008 295 128 SOUTH SUBURBAN *The Cook County Assessor’s Office 2009 439 159 CITY cycles reassessments between the 2010 386 158 NORTH SUBURBAN north suburbs, City of Chicago, and south suburbs. This bar chart 2011 342 146 SOUTH SUBURBAN reflects the triennial cycle starting with year 2005 to better illustrate 2012 423 152 CITY year-to-year trends. 2013 403 174 NORTH SUBURBAN

2014 319 162 SOUTH SUBURBAN 2015 476 184 CITY See CCAO Triennial Assessment 2016 422 208 NORTH SUBURBAN Cycle Map page 14.

6 Cook County Board of Review OPERATIONAL HIGHLIGHTS

Appeal Numbers vs PINs Year by Year

450

400

350

300

250

200

150 FILED IN THOUSANDS 100

0 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 PINS 130 247 277 295 439 386 342 423 403 319 476 422 APPEALS 68 94 125 128 159 158 146 152 175 162 184 208

ASSESSMENT PINS FILED APPEALS YEAR IN THOUSANDS IN THOUSANDS

2005 130 68

2006 247 94 New Narrative 2007 277 125 Typically, the Board’s reporting is focused 2008 295 128 on Triennial Assessment Cycles. Last year, the City tri-year yielded the highest 2009 439 159 number of parcels (Property Index 2010 386 158 Numbers (PINs) adjudicated. However, this session, the Northern tri assessment 2011 342 146 cycle, marked the highest number of 2012 423 152 complaints adjudicated in the Board’s history. Please note that an assessment 2013 403 175 complaint may contain multiple parcels 2014 319 162 (PINs). The noted surge in complaints filed this year was due to an increase in 2015 476 184 residential complaints. A new narrative 2016 422 208 may be emerging.

www.cookcountyboardofreview.com 7 APPEALS RESULTING IN A REDUCTION

Appeals Resulting in a Reduction Assessment Years 2005–2016*

70.00%

60.00%

50.00%

40.00%

30.00%

20.0%

10.0%

0 AVERAGE APPEALS (PINS) RESULTING IN A REDUCTION APPEALS (PINS) RESULTING AVERAGE 2005-2007 2008-2010 2011–2013 2014-2016 61.4% 69.6% 63.6% 62.2%

ASSESSMENT APPEALS RESULTING YEAR IN A REDUCTION

2005 50.6% 2006 61.1% The BOR reviews all assessment appeals 2007 72.6% presented by property owners. A variety of evidence is considered by the BOR when 2008 65.8% making its decisions, including evidence 2009 75.6% presented by the taxpayer. The number of reductions fluctuates year to year based on 2010 67.3% numerous factors. The responsibility of the BOR is to ensure a fair assessment. 2011 61.7% 2012 64.4% 2013 61.8% * The Cook County Assessor’s Office cycles reassessments between the City of Chicago, and the north and south 2014 58.6% suburbs. This bar chart reflects the 2015 64.1% triennial cycle starting with year 2005 2016 64% to better illustrate year-to-year trends.

8 www.cookcountyboardofreview.com PTAB APPEALS

The BOR and Illinois Property Tax Appeal Board (PTAB) share a symbiotic relationship. The mandate of each entity is to provide taxpayers with an unbiased forum for appealing assessments at no cost to the property owner. PTAB is a forum to appeal the BOR’s decision.

PTAB Defense Division The purpose of the newly created PTAB Defense Division here at the Board is to defend the County’s assessment decisions full-time. PTAB does not have a yearly session so the new division will be focused year round on defending final assessment decisions, tackling the volume of cases, and addressing the four year backlog which helped create this potential tax refund liability. Previously, even without full-time dedicated PTAB defense staff, the Board successfully defended cases totaling $132 million last year. Now the Board is building and expanding on this success to keep even more money for schools and government services. In its first full year of operation, we anticipate the PTAB Defense Division will save Cook County at least an additional $1 million and all county taxing districts an estimated additional $11 million in PTAB property tax refunds. In addition, we are continuing to digitize our Property Tax Appeal Board documents, which will allow for the same DAPS efficiencies provided to our assessment appeal review duties. Approximately 7-10% of BOR appeals go to PTAB annually. When a BOR decision is upheld, taxing bodies and Cook County residents save money.

Fiscal Year 2016: TAX DOLLARS SAVED $132 MILLION the difference between assessment reductions requested by appellants and reductions granted by PTAB.

2015 PTAB Caseload 22,049 DOCKETS CLOSED

7,808 DOCKETS FOR HEARINGS

310 PTAB HEARING DAYS

Cook County Board of Review 9 EXEMPT PROPERTIES & THE BOR

The BOR examines applications from governmental, charitable and religious organizations that believe they meet the qualifications for property tax exempt status. The requirements for property tax exempt status can vary. The BOR examines each case to determine whether the property is specifically exempt by statute and whether the property owner has met the required burden of proof. The BOR may hold a hearing in cases involving a question of law, an incomplete file, or when a taxing body objects to an application. In either case, petitioners are notified by mail of their hearing date. Following the hearing, a recommendation on exempt status is sent to the Illinois Department of Revenue. While the BOR makes a recommendation, only the State of Illinois can remove property from the property tax roll.In assessment year 2016, the BOR processed 960 exempt parcels requesting exempt status.

Exempt PINs Filed*

3000

2500

2000

1500

1000

500 AVERAGE TOTAL EXEMPT PINS FILED TOTAL AVERAGE 0 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

FISCAL YEAR TOTAL PINS APPEALED

2005 1,869 2006 2,654 2007 2,404 2008 2,807 2016 TOTAL PINS APPEALED 2009 1,946 GOVERNMENTAL 647 2010 1,367 RELIGIOUS/CHARITABLE 313 2011 1,276 TOTAL 960 2012 1,246 2013 1,911 2014 1,017 2015 1,017 2016 960

10 www.cookcountyboardofreview.com 2016 TAX YEAR OUTREACH EFFORTS

Through the BOR’s community outreach programs, the BOR brings assessed valuation complaint services to the community. During the 2016 assessment year, our office conducted 153 outreach events and serviced thousands of taxpayers throughout Cook County. The main focus is to educate and inform taxpayers of the BOR’s services and to explain the assessed valuation appeal process. Our outreach programs have proven to be a viable and effective way to provide the community with important information and to provide access to this office. The BOR is fortunate to have the continued support for our respective outreach initiatives from elected officials and community organizations throughout Cook County. The BOR has partnered with several elected officials and community organizations whose support has played an integral role in making the BOR more accessible to taxpayers.

2016 Outreach

MICHAEL CABONARGI

LARRY ROGERS, JR.

Cook County Board of Review 11 DID YOU KNOW? BOARD OF REVIEW

OF WHICH CREATED 422,449 87% 91% AN ONLINE ACCOUNT PINS FILED PINS FILED ONLINE

The BOR is administered by 2016 tax year marks the THREE COMMISSIONERS SIXTH TIME who are elected from individual districts. since tax year 1977 that the The chairmanship of the BOR rotates among second installment tax bills have been the three Commissioners every year. MAILED OUT ON TIME.

The BOR is especially well equipped to assist taxpayers because of the MULTILINGUAL STAFF and documentation. We are currently able to assist taxpayers in Albanian, French, German, Greek, Hindi, Italian, Romanian, Serbian, Spanish, Polish, Punjabi, and Yoruba.

DID YOU KNOW? COOK COUNTY 1.8 M 5.2 M 1,635 PARCELS OF PROPERTY RESIDENTS IN SQUARE MILES IN COOK COUNTY COOK COUNTY

THE HISTORIC ROUTE 66 BEGINS IN CHICAGO at Grant Park on Adams Street in front of the Art Institute.

If Cook County were a state it would be TWENTY-THIRD LARGEST IN POPULATION greater than MINNESOTA and just smaller than SOUTH CAROLINA.

12 www.cookcountyboardofreview.com

CCAO TRIENNIAL ASSESSMENT CYCLE CCAO Triennial Assessment Cycle

6 5 4 3 2 1 6 5 4 3 2 1 6 5 4 3 2 1 6 5 34 2 1 6 5 7 98 10 11 12 7 8 9 10 11 12 7 8 9 10 11 12 7 8 9 10 11 12 7 8 15 15 15 15 18 17 16 14 13 18 17 16 14 13 18 17 16 14 13 18 17 16 14 13 18 17 16 PALATINE WHEELING 01 23 02 03 04 22 20 19 20 21 22 24 19 20 21 23 24 19 20 21 23 24 19 20 21 23 24 19 22 22 21 BARRINGTON NORTHFIELD 22 05 28 30 29 28 27 26 25 30 29 28 27 26 25 30 29 28 27 26 25 30 29 28 27 26 25 30 29 27 NEW TRIER 26 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 0 3 2 1 6 5 4 6 5 4 321 6 5 4 9 10 11 12 7 8 9 10 EVANSTON 7 11 12 7 8 9 10 11 12 7 8 8 9 10 11 12 18 7 8 9 10 11 12 7 15 16 15 18 17 16 15 14 13 18 17 16 15 14 13 13 18 17 13 18 17 SCHAUMBURG 14 14 20 18 17 16 15 14 13 18 ELK GROVE 22 19 16 MAINE 23 24 19 21 23 24 20 22 20 21 22 23 24 19 21 NILES 21 23 24 19 20 09 22 10 HANOVER 06 23 24 19 20 07 08 11 19 20 21 22 25 30 29 28 27 26 25 29 30 29 28 27 26 30 26 25 30 29 28 27 26 25 0 0 30 29 28 27 0 032 30 29 28 27 26 25 0 33 ROGERS PARK 36 0 34 35 32 33 34 35 31 0 36 31 32 36 31 32 33 34 35 36 31 32 33 34 35 31 32 33 34 35 36 31 0 3 6 2 1 6 5 5 4 3 2 1 5 6 JEFFERSON 10 7 8 9 10 11 12 7 8 7 8 9 11 12 9 15 City Tri (2012, 2015, 2018) 0 NORWOOD PARK 16 14 13 18 17 16 16 70 Hyde Park 18 17 15 14 13 18 17 13 20 71 Jefferson 12 19 20 21 23 24 19 14 19 20 21 23 24 22 21 72 Lake 22 0 21 73 Lakeview 25 30 29 28 27 26 25 30 LAKE VIEW 30 29 LEYDEN 26 29 28 28 74 North Chicago 28 27 27 33 75 Rogers Park 34 35 36 31 32 33 33 34 35 36 31 32 33 34 76 South Chicago 31 32 2 NORTH 77 West Chicago 1 6 5 4 3 2 1 6 5 6 5 4 3 4 3 RIVER FOREST 8 11 12 10 North Tri (2013, 2016, 2019) 9 10 7 8 9 7 8 9 10 11 12 OAK PARK WEST 10 Barrington 7 15 17 16 16 Elk Grove 15 13 18 15 18 17 16 14 13 18 17 16 14 17 Evanston PROVISO 16 17 22 18 Hanover 15 20 21 23 24 19 20 21 23 24 19 20 21 20 Leyden 19 22 22 22 Maine CICERO 26 25 30 29 28 27 29 28 27 26 25 BERWYN 27 23 New Trier 30 29 28 SOUTH RIVERSIDE 30 24 Niles 33 34 35 36 31 32 33 34 35 33 34 31 32 25 Northfield 31 32 35 36 3 26 Norwood Park 4 3 2 1 6 5 4 2 4 3 2 1 6 5 29 Palatine 6 5 1 8 9 10 11 35 Schaumburg 7 8 9 10 11 12 7 12 7 8 9 10 11 12 38 Wheeling 16 15 13 15 14 15 17 16 14 13 18 17 13 17 16 14 13 18 South Tri (2014, 2017, 2020) 18 19 20 23 11 Berwyn LYONS 18 20 21 23 24 19 20 24 21 23 24 19 22 21 22 19 12 Bloom 19 20 22 29 26 25 30 13 Bremen 30 27 26 25 30 29 28 27 29 28 27 26 25 LAKE 14 Calumet 30 29 STICKNEY 28 34 35 36 21 32 15 Cicero 33 34 35 36 31 32 33 33 34 35 36 31 32 31 19 Lemont 31 32 4 3 2 1 6 21 Lyons 5 4 3 2 1 6 5 5 5 4 3 2 1 6 27 Oak Park 6 HYDE PARK 10 28 Orland 8 9 10 11 12 7 8 9 11 12 8 9 10 11 12 7 7 8 30 Palos 12 7 11 15 16 15 14 31 Proviso 15 17 16 14 13 18 17 17 16 14 13 18 13 18 32 Rich 14 13 18 17 15 WORTH 26 16 PALOS 24 20 21 25 33 River Forest 23 19 20 23 24 19 19 23 24 21 22 23 24 19 20 34 Riverside 19 20 21 22 23 24 20 21 22 22 25 30 29 28 36 Stickney 25 30 29 28 27 26 27 26 25 30 29 LEMONT 26 25 30 29 28 27 26 37 Thornton 29 30 28 22 27 CALUMET 39 Worth 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 34 35 36 31 32 31 32 33 34 35 36 6 6 5 4 3 2 1 6 5 4 3 2 1 5 4 3 2 1 6 5

7 8 9 10 11 12 City Tri (2012, 2015, 2018) 7 8 9 10 11 12 7 8 9 10 11 12 7 8 15 15 15 18 17 North Tri (2013, 2016, 2019) 18 17 16 14 13 18 17 16 14 13 18 17 16 14 13 ORLAND 27 BREMEN 28 THORNTON 29 30 19 20 21 23 24 19 20 21 23 24 19 20 21 23 24 South Tri (2014, 2017, 2020) 22 22 22 19 20 29 Area 30 29 28 27 26 25 30 28 27 26 25 30 29 28 27 26 25 30 29 32 Sections 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 34 35 36 31 Hydroline 6 5 4 3 2 1 6 5 4 3 2 1 6 5 Lake Michigan 7 8 9 10 11 12 7 8 9 10 11 12 7 8 18 17 15 16 15 Interstate Highway 18 17 16 14 13 18 17 14 13 5 RICH BLOOM 32 33 19 20 21 31 23 24 19 20 21 23 24 22 22 19 20

30 29 28 27 26 25 30 29 28 27 26 25 30 29 0 2 4 8 12 36 31 32 33 34 35 36 31 32 Miles 31 32 33 34 35