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William S. Marlow
Richard A. Broders
Dave Garing
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
William S. Marlow
MINUTES
November 19, 2008
Richard A. Broders
Dave Garing
Chairman
Vice - Chairman
Member
Chairman William S. Marlow called the meeting to order at 1:00 p.m. in the presence of Vice - Chairman
Richard A. Broders and Member Dave Garing.
DETERMINATIONS
Paul Dennis Rogland BOE: 08 -76 -R PN: 947 300 011
123 Vancouver Lane
Port Townsend, WA 98368
The Board considered the information submitted by both parties. The appellant asserts that a decrease in
home values in the area during the past 12 months is not reflected in the Assessor's determination of the
fair market value of the property. The appellant states that comparable properties are offered for sale
below the assessed value of his property which is located in Discovery Bay Heights and he presented 14
published listings. Five (5) properties were selected from a broad area including North Beach, Port
Ludlow and Port Townsend. The location of the remaining nine (9) properties was not identified.
Advertising text provided a brief focus of seller (agent) selected details which made it extremely difficult
to conduct a fair and reliable comparison of value to the appellant's property. Specific market dates were
not presented, nor was comparable sales documentation included on the property pictured as sold. The
Assessor's representative examined three (3) of the appellant's comparable properties and found them to
be assessed below the asking price, as well as below the sales price in the case of the one property
identified as "sold ". The Assessor's representative cited five (5) comparable property sales in the
immediate neighborhood of the subject property (Discovery Bay Heights). Sales affidavits and Assessor's
worksheets indicate all sales had occurred within the four year revaluation period, and all the properties
(view and non -view lots) sold above the assessed value. Non -view property was assigned a land valuation
of approximately half that of view lots within this neighborhood. The citations of the Assessor's
representative also included a non -view vacant lot on Vancouver Street that sold for more than the land
assessment of the appellant's property. Based on all available evidence, the Board agreed to sustain the
Assessor's valuation of this property.
Phone (360)385 -9100 Fax (360)385 -9382 jeffboccCa),cco.jefferson.wa.us
Board of Equalization Minutes - November 19, 2008 Page: 2
Vice - Chairman Broders moved to sustain the Assessor's valuation of $271,945 ($110,000 for the land and
$161,945 for the improvements). Member Gating seconded the motion which carried by a unanimous
vote. (See also minutes of November 17, 2008)
Willy & Heidi Schmidt
Donald & Sylvia White
100 Vancouver Lane
Port Townsend, WA 98368
Willy & Heidi Schmidt
100 Vancouver Lane
Port Townsend, WA 98368
BOE: 08 -89 -LO
BOE: 08 -90 -R
PN: 947 300 016
PN: 947 300 013
The Board considered the information submitted by both parties. During the hearing the appellant
expressed a passionate desire for relief from the current property tax system and contended that the recent
downturn in the Real Estate market warrants a decrease in the assessed value of this property. The
appellant believes that a doubling of the assessed value will result in unreasonably high taxes. No
documented evidence of recent comparable property sales was provided by the appellants. However, the)
did offer oral testimony suggesting that the relative size of their property is valued considerably higher
than the equivalent value of much larger parcels of acreage that have sold in the area. The Assessor's
representative cited five (5) comparable sales in the Discovery Bay Heights neighborhood. Sales
affidavits and Assessor's worksheets indicated all the property sales (view and non -view lots) had
occurred within the four year revaluation period and had sold for more than their assessed values. Based
on all available evidence, the Board agreed to sustain the Assessor's valuation of both parcels.
Member Gating moved to sustain the Assessor's valuation of $150,000 (land only) for parcel #947 300
016 and the Assessor's valuation of $334,615 ($110,000 for the land and $224,615 for the improvements)
for parcel 4947 300 013. Vice - Chairman Broders seconded the motion which carried by a unanimous
vote. (See also minutes of November 17, 2008)
Jack L. A. Finney BOE: 08 -62 -R PN: 001064 006
P.O. Box 315
Port Townsend, WA 98368
The Board considered the information submitted by both parties. The appellant presented four (4)
improved properties between 3.6 and 6.6 acres in size that are actively listed for sale in the Port Townsend
area. It is unknown whether these listings were active as of January 1, 2008 and their true and fair market
value at that time was not available to the Board. As of October 3, 2008, the respective owners had
reduced the initial asking prices of each, with two (2) of the properties offered for comparison having
asking prices higher than the current assessed value of the appellant's property and two (2) having lower
asking prices. The appellant also provided a document from Trulia Real Estate Search (www.trulia.com)
Board of Equalization Minutes - November 19, 2008 Page: 3
describing the declining median listing prices of a single bedroom home in Port Townsend to be $435,074
as of October 1, 2008, well above the appellant's $375,000 estimate of true and fair market value. While
there is no specific evidence to suggest the subject property could be valued above or below the median
listing prices, it is noted that the subject property includes a single bedroom home with loft, and
Accessory Dwelling Unit (ADU) with loft, studio, detached garage and acreage that has been reduced in
value by 35% for site quality. Based on all available evidence, the Board agreed to sustain the Assessor's
valuation of this parcel.
Vice Chairman Broders moved to sustain the Assessor's valuation of $465,345 ($180,490 for the land and
$284,855 for the improvements). Member Gating seconded the motion which carried by a unanimous
vote. (See also minutes of November 18, 2008)
John C. & Elizabeth M. Kuller BOE: 08 -82 -R PN: 965 300 055
20 Bluffs Lane
Port Townsend, WA 98368
The Board considered the information submitted by both parties. Based on sales of comparable property
and the sale price of this parcel, the Assessor's value represents the fair market value of this parcel as of
the assessment date. The appellant's contention that the property is inappropriately categorized as having
a view, was countered by the Assessor's representative who noted that the property was placed in the
lowest valuation category for view. Based on all available evidence, the Board agreed to sustain the
Assessor's valuation of this parcel.
Member Gating moved to sustain the Assessor's valuation of $414,290 ($105,000 for the land and
$309,290 for the improvements). Vice - Chairman Broders seconded the motion which carried by a
unanimous vote. (See also minutes of November 18, 2008)
William & Wendi Metzer BOE: 08 -106 -R PN: 965 000 099
11 Dunraven Place
Port Townsend, WA 98368
The Board considered the information submitted by both parties. Based on sales of comparable property
and the sale price of this parcel, the Assessor's value represents the fair market value of this parcel as of
the assessment date of January 1, 2008.
Member Gating moved to sustain the Assessor's valuation of $580,350 ($95,000 for the land and
$485,350 for the improvements). Vice - Chairman Broders seconded the motion which carried by a
unanimous vote. (See also minutes of November 18, 2008)
Board of Equalization Minutes - November 19, 2008 Page: 4
Donald L. & Elaine R. Shore BOE: 08 -107 -R PN: 965 900 003
38 Terrace Drive
Port Townsend, WA 98368
The Board considered the information submitted by both parties. Based on sales of comparable property,
the Assessor's value represents the fair market value of this parcel as of the assessment date of January 1,
2008. The issue of "loss of view" in recent years has been addressed by the Assessor with a reduction in
value of 20% for view quality. Lacking any other specific documentation warranting a further reduction
for this issue, the Board finds the Assessor's valuation is fair.
Vice - Chairman Broders moved to sustain the Assessor's valuation of $416,280 ($98,000 for the land and
$318,280 for the improvements). Member Gating seconded the motion which carried by a unanimous
vote. (See also minutes of November 18, 2008)
Henri & Margaret Communal BOE: 08- 116 -LO PN: 966 100 006
32 bud de la liberation
94300 Vincennes, FRANCE
The Board considered the information submitted by both parties. Based on sales of comparable property
in Kala Point, the current assessed value represents the fair market value of this parcel. It is noted that the
adjustment factors which are being applied to this parcel by the Assessor's office are appropriate. This
parcel is receiving a reduction in value of 25% for location, view quality and topography. Lacking
specific market evidence warranting a further reduction in value, the Board agreed to sustain the
Assessor's valuation.
Vice - Chairman Broders moved to sustain the Assessor's valuation of $225,000 (land only). Member
Gazing seconded the motion which carried by a unanimous vote. (See also minutes of November 18,
2008)
Danae Larrance BOE: 08 -104 -R PN: 969 800 020
477 Ludlow Bay Road
Port Ludlow, WA 98365
The Board considered the information submitted by both parties. State law requires that property be
valued at 100% of its fair market value as of the assessment date. Jefferson County is on a four -year
revaluation cycle, meaning property is assessed once every four years. The assessment date of this parcel
is January 1, 2007. Based on sales of comparable property at that time, the Board has determined that the
valuation of this parcel represents its fair market value as of that date. The Board agreed to sustain the
Assessor's valuation.
Board of Equalization Minutes - November 19, 2008 Page: 5
Vice - Chairman Broders moved to sustain the Assessor's valuation of $427,755 ($130,000 for the land and
$297,755 for the improvements). Member Garing seconded the motion which carried by a unanimous
vote. (See also minutes of November 18, 2008)
Vice - Chairman Broders moved to adjourn the meeting until 1:30 p.m. Monday, December 1, 2008.
Member Garing seconded the motion which carried by a unanimous vote.
JEFFERSON COUNTY
ATTEST: BOARD OF EQUALIZATION
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Richard A. Broders, Vice - Chairman
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Dave Garin M tuber