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Home My WebLink AboutM110308ok EQU Rl ON QD f�] ff�ww Gtii� � �`s$7NG�O William S. Marlow Richard A. Broders Dave Garing William S. Marrow MINUTES November 3, 2008 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 Richard A Broders Dave Garing Chairman Vice - Chairman Member Chairman William S. Marlow called the meeting to order at 1:30 p.m. in the presence of Vice - Chairman Richard A. Broders and Member Dave Gating. In the morning the Board conducted a physical inspection of the following properties: APPELLANT APPEAL NO. PARCEL NO. Heidi Charland & Nye Nelson BOE 08 -86 -R 948 400 010 Rawleigh & Arla Ellsworth BOE 08 -101 -R 948 400 008 ASSESSMENT CORRECTION /PETITION WITHDRAWAL Vice - Chairman Broders moved to accept the following assessment correction and petition withdrawal. Member Garing seconded the motion which carried by a unanimous vote. APPELLANT William R. Clark Ron & Frances Reynolds John & Leona Long 630 Fort Gate Road Nordland, WA 98358 APPEAL NO. BOE 08 -65 -LO BOE 08 -67 -R DETERMINATIONS BOE: 08 -01 -R 08 -02 -R 08 -03 -LO 08 -04 -LO PARCEL NO. 002 122 006 002 341 016 PN: 021 191 007 021 191 006 021202 009 021202 010 After consideration of the information submitted by both parties, the Board determined that the Assessor has fairly valued the two waterfront parcels ( 4021 191 007 and 021 191 006) based on sales of similar waterfront property in the area. Phone (360)385 -9100 Fax (360)385 -9382 jeffbocc&o.jefferson.wa.us Board of Equalization Minutes - November 3, 2008 Page: 2 Member Gating moved to sustain the Assessor's valuation of parcel #021 191 007 in the amount of $409,445 ($304,480 for the land and $104,965 for the improvements), and to sustain the Assessor's valuation of parcel #021 191 006 in the amount of $216,295 ($185,000 for the land and $31,295 for the improvements). Vice - Chairman Broders seconded the motion which carried by a unanimous vote. In regard to the two remaining up -land parcels, Mr. Long provided one comparable property sale which suggested that similar properties had sold for $20,769 per acre, while the Assessor presented a single sale indicating a value of $39,139 per acre. Mr. Long also offered written evidence of a significant discrepancy in the valuation of his two parcels consisting of 4.61 acres and 6.63 acres. They are nearly identical in topography, road access, and share a boundary in length. While Mr. Long's larger parcel received a valuation of $145,040 ($21,876 per acre), his smaller parcel was valued at $178,880 ($38,802 per acre). This discrepancy is the result of a subjective boundary code that attributes different site values to similar neighborhood properties. The larger parcel was assigned site code 91371 and valued at a base land rate of $100,000, while the smaller parcel was assigned site code #1365 and valued at a base land rate of $150,000. The Board believes the parcels are similar and should be valued using the same base land rate. As such, it is the determination of the Board that the Assessor apply the 1371 site code value of $100,000 to parcel 4021202 009. Parcel 4021202 010 appears to be correctly valued. Vice - Chairman Broders moved to sustain the Assessor's value of $145,040 (land only) for parcel #021 202 010 and overrule the Assessor's value of $178,880 (land only) for parcel 4021202 009 and reduce it by $50,000 for a new total valuation of $128,880. Member Garing seconded the motion which carried by a unanimous vote. (See also minutes of October 20, 2008) Thomas & Sharon Southworth BOE: 08 -24 -R PN: 921292 059 691 N. Bay Way Port Ludlow, WA 98365 The Board considered the information submitted by both parties. It was noted that the appellant cited 2 home sales that were also presented by the Assessor's representative. The appellant stated that the neighboring properties were upscale modern homes and should not be used as comparable properties. One of the comparable sales used by both parties sold in September 2006 for $215,000 and is adjacent to the appellant's property. It is a 1980 single -wide mobile home that includes a detached garage and 2 unbuildable lots. While the appellant's property does not have a garage, it includes a finished basement and has a nice water view. This parcel was assigned a site quality adjustment of -40% to the land value and a physical depreciation factor of 13% to the improvement (building) value. Salt water intrusion was an issue brought up by the appellant, however, no documented evidence was submitted in support of that issue. The Board determined the property value is fair. Vice - Chairman Broders moved to sustain the Assessor's valuation of $224,050 ($100,000 for the land and $124,050 for the improvements). Member Garing seconded the motion which carried by a unanimous vote. (See also minutes of October 20, 2008) Board of Equalization Minutes - November 3, 2008 Page: 3 Samuel H. Shinozaki 11832 - 77" Avenue S. Seattle, WA 98178 -3808 BOE: 08 -31 -LO PN: 902 261 004 After consideration of the information submitted by both parties, the Board determined that the utility of this parcel is negatively affected by Salmon Creek, wetlands, slopes, and corresponding buffers. To adequately address these factors, the Board agreed to change the quality adjustment factor from -25% to -50 %. Member Garing moved to overrule the Assessor's valuation of $102,780 (land only) and reduce it to $90,280. Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also minutes of October 20, 2008) Kenneth M. Brooks BOE: 08 -80 -LO PN: 901314 013 644 Old Eaglemount Road Port Townsend, WA 98368 The Board considered the information submitted by both parties. It is determined that the wetland issues affect the utility of this property and thus, the value of 5 acres of this parcel. At the hearing the Assessor recommended the wetland portion of the property be reduced to $2,000 per acre (50% of the current assessed value of $4,000 per acre). But, based on the appellant's economic analysis of the property's use for agricultural purposes, the Board accepts the value of $3,000 for the entire five acre portion, as presented by the appellant. Vice - Chairman Broders moved to overrule the Assessor's valuation of $55,320 (land only) and reduce it to $38,320. Member Gating seconded the motion which carried by a unanimous vote. (See also minutes of October 20, 2008) Terence & Rochelle O'Brien BOE: 08 -14 -R PN: 990 600129 180 Baldwin Lane Port Ludlow, WA 98365 The Board considered the information submitted by both parties. It was noted that the appellant cited 4 comparable property sales, all of which occurred in 2008. The Assessor's representative provided 3 comparable property sales that occurred during the revaluation cycle and all having a square footage price greater than that of the appellant's property. While there may be a discrepancy in the improvement values in the Port Ludlow area in 2008, Washington State law mandates that properties be valued to reflect local market activity according to an approved revaluation cycle as of January 1st of the assessment year, which in this case is January 1, 2007. The Board agreed that the current assessment is accurate. Board of Equalization Minutes - November 3, 2008 Page: 4 Member Garing moved to sustain the Assessor's valuation of $333,980 ($110,000 for the land and $223,980 for the improvements). Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also minutes of October 27, 2008) Robert Chuck & Judy Hawks BOE: 08 -44 -R PN: 965 500 001 20 -1 Seaview Court Port Townsend, WA 98368 The Board considered the information submitted by both parties. At the hearing the appellant brought up various issues with the characteristics of his property that he believes negatively impact the market value. The Board concurred that only the value of the improvements are negatively affected and agreed to reduce the value by 15% for economic obsolescence. Chairman Marlow moved to overrule the Assessor's valuation of $328,545 ($105,000 for the land and $223,545 for the improvements) and reduce it to $295,013 ($105,000 for the land and $190,013 for the improvements). Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also minutes of October 27, 2008) Alan & Nicole Gardner BOE: 08 -45 -R PN: 965 000 162 23 Fairbreeze Drive Port Townsend, WA 98368 The Board considered the information submitted by both parties. Based on sales of comparable property, the current assessed value is fair and equitable as of the assessment date of January 1, 2008. Vice - Chairman Broders moved to sustain the Assessor's valuation of $333,035 ($90,750 for the land and $242,285 for the improvements). Member Garing seconded the motion which carried by a unanimous vote. (See also minutes of October 27, 2008) David Klein & Robert Senter BOE: 08 -152 -R PN: 964 700 039 30 Windship Drive Port Townsend, WA 98368 The Board considered the information submitted by both parties. Based on sales of comparable property, the current assessed value is fair and equitable as of the assessment date of January 1, 2008. Vice - Chairman Broders moved to sustain the Assessor's valuation of $359,720 ($120,000 for the land and $239,720 for the improvements). Member Garing seconded the motion which carried by a unanimous vote. (See also minutes of October 27, 2008) Board of Equalization Minutes - November 3, 2008 Page: 5 Vice - Chairman Broders moved to adjourn the meeting until 1:30 p.m. Wednesday, November 5, 2008. Member Gating seconded the motion which carried by a unanimous vote. ATTEST: tin Lundgre" n, Clerk of t eLBoard JEFFERSON COUNTY BOARD OF EQUALIZATION William S. Marlow, Chairman " k4w-_ Richard A. Broders, Vice - Chairman Dave Garin ember