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HomeMy WebLinkAboutM021809ok EQU& William S. Marlow Richard A. Broders Dave Garing 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 William S. Marlow MINUTES February 18,2009 Richard A. Broders Dave Garing Chairman Vice - Chairman Member Chairman William S. Marlow called the meeting to order at 9:30 a.m. in the presence of Vice - Chairman Richard A. Broders and Member Dave Garing. DETERMINATIONS Louis W. Munch & Jane Ann T. McNulty BOE: 08 -46 -R PN: 001 053 025 P.O. Box 2030 Port Townsend, WA 98368 The Board reviewed the information and testimony presented by both parties. Based on sales of comparable property, the Board concurred that 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 February 9, 2009) Jim Maupin & Nora Petrich BOE: 08 -83 -R PN: 999 001801 291 Cook Avenue 08 -84 -LO 999 001 701 Port Townsend, WA 98368 08 -85 -LO 999 001 702 The Board reviewed the information presented by both parties. The appellants' petition indicates they believe the subject property contains a wetland and is located in a seismic hazard zone. The additional information submitted by the appellant was considered by the Board, but, was not found to be compelling evidence. No comparable property sales were presented by the appellants in support of their estimate of value. The Board concurred that the value of parcel #999 001 801 is fair and equitable. With regard to parcel #999 001 702, the Assessor's representative testified that its value was assigned a negative 50% adjustment for wetlands, plus a negative 75% adjustment because he "assumed the parcel to be unbuildable ". With the application of those negative adjustments, the value of that parcel is also fair and Phone (360)385 -9100 Fax (360(385 -9382 jeffbocc@cojefferson.wa.us Board of Equalization Meeting Minutes - February 18, 2009 Page: 2 equitable. At the hearing the Assessor's representative acknowledged that parcel 9999 001 701 is negatively impacted by wetlands, but, is not receiving the negative 50% adjustment it deserves. He suggested that the Board reduce the value of that parcel by 50% for wetlands. He noted that the parcel was assigned a negative 75% adjustment because he "assumed it to be unbuildable ". Vice - Chairman Broders moved to sustain the Assessor's valuation of $389,035 ($148,950 for the land and $240,085 for the improvements) for parcel 4999 001 801 and to sustain the Assessor's valuation of $7,800 (land only) for parcel #999 001 702 and to overrule the Assessor's valuation of parcel 9999 001 701 and reduce it by 50% as recommended by the Assessor's representative to reflect a change in value from $12,500 (land only) to $6,250. Member Gating seconded the motion which carried by a unanimous vote. (See also Minutes of February 9, 2009) Richard E. & Nadine Nordness Hild 1571 Cape George Road Port Townsend, WA 98368 BOE: 08 -117 -R 08- 118 -LO 08 -119 -R 08 -120 -R 08- 121 -LO PN: 970 600 002 001 074 012 001074 008 001 181 015 001 181 006 The Board reviewed the information presented by both parties. The appellants' petition asserts that the Assessor did not correctly determine the true and fair market value of the subject property. The appellants did not provide any additional documentary evidence or testimony to support this contention. Based on all available evidence, the Board concurred that the Assessor's valuation is fair and equitable. Vice - Chairman Broders moved to sustain the Assessor's valuation for all five parcels as shown below: Appeal Number Parcel Number Assessor's Valuation BOE 08 -117 -R 970 600 002 $184,940 ($158,400 land/$26,540 improvements) BOE 08- 118 -LO 001 074 012 $142,500 (land only) BOE 08 -119 -R 001 074 008 $245,625 ($107,410 land/$138,215 improvements) BOE 08 -120 -R 001 181 015 $286,285 ($160,300 land/$125,985 improvements) BOE 08- 121 -LO 001 181 006 $100,890 (land only) Member Gazing seconded the motion which carried by a unanimous vote. (See also Minutes of February 9, 2009) Janet Millar BOE: 08 -115 -R PN: 002 122 009 P.O. Box 415 Port Townsend, WA 98368 The Board reviewed the information presented by both parties. The appellant contends that the structure on this parcel is in poor condition and should be valued at $10,200. She also submits that there are no utilities on the subject property. No additional documentary evidence was offered by the appellant. The Board of Equalization Meeting Minutes - February 18, 2009 Page: 3 Assessor's representative testified that he valued the structure at the "cabin" rate and did not include any utility valuation for this property. The Assessor's representative used the local waterfront foot rate to determine the land value of this property. He offered 4 recent sales of waterfront property in close proximity to the subject property and noted this rate had been applied consistently. A negative 35% topographical adjustment was assigned to the subject property as well as an excess front foot adjustment of negative 35 %. It is the determination of the Board that sufficient evidence was not presented to overrule the Assessor's valuation of the property. Member Garing moved to sustain the Assessor's valuation of $361,965 ($321,750 for the land and $40,215 for the improvements). Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also Minutes of February 9, 2009) William Kenneweg & Ronni Ganapoler BOE: 08 -170 -R PN: 001 053 014 P.O. Box 395 Port Townsend, WA 98368 The Board reviewed the information and testimony presented by both parties. The appellant contends that the assessment of the subject property occurred during the "housing bubble" and the increase in value does not reflect its current fair market value. The appellant also testified at the hearing that the valuation was accurate at the time the assessment was done. Washington State law mandates that property be valued to reflect local market activity according to an approved revaluation cycle as of January 151 of the assessment year (in this case January 1, 2008). Jefferson County utilizes a 4 -year assessment cycle. The Board finds that the Assessor's valuation of the subject property is accurate during this time frame with respect to the improvements as well as the land value which includes a site quality adjustment of negative 15% for the irregular shape of this parcel. Member Garing moved to sustain the Assessor's valuation of $285,130 ($145,650 for the land and $139,480 for the improvements). Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also Minutes of February 9, 2009) Michael H. & Letitia M. Thompson BOE: 08- 128 -LO PN: 974 600 002 75 Martingale Place Port Ludlow, WA 98365 The Board reviewed the information presented by both parties. The appellants assert the fair market value of this parcel to be $150,000. Their petition indicates that lots 7 and 8 in Mountain View Vista "have been on the market for months for under $200,000 each and have had no offers to date." The appellants also stated they purchased the property in December 2005 for $150,000. They maintain that approximately half the subject property is wetland, but offered no additional evidence. The Assessor's representative presented 3 sales in Mountain View Vista and explained that all three were "re- sales ", demonstrating evidence that significant price increases had occurred in this neighborhood during the assessment time frame. It is noted that the subject property and all the comparable properties were Board of Equalization Meeting Minutes - February 18, 2009 Page: 4 assigned a base site valuation of $150,000 with the residual acreage assessed at $15,000 per acre. Sufficient evidence was not presented to overcome the Assessor's presumption of correctness. Member Garing moved to sustain the Assessor's valuation of $212,250 (land only). Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also Minutes of February 9, 2009) Winston & Virginia LaJambe BOE: 08- 171 -LO PN: 991 900 017 311 Sunshine Road Sequim, WA 98382 The Board reviewed the information presented by both parties. The appellants' petition states they purchased the subject property in August 2008 for $6,000 and believe its fair market value at the time of assessment to be $16,000. They cite 3 comparable sales that occurred in 2003 and 2004 ranging in price from $16,000 to $20,000. The Assessor's representative presented 4 sales occurring between November 2005 and September 2008, ranging in price from $80,000 to $210,000. The appellant objected to these comparable sales primarily on the basis of their improvements and presented a well organized chart listing their respective differences. It is the determination of the Board that a site quality adjustment of negative 25% be applied to this parcel as recommended by the Assessor's representative during the hearing. Vice - Chairman Broders moved to overrule the Assessor's valuation of $51,125 (land only) and reduce it to $38,344. Member Garing seconded the motion which carried by a unanimous vote. (See also Minutes of February 9, 2009) Monika Marriott BOE: 08 -97 -R PN: 963 302 001 P.O. Box 1425 Port Townsend, WA 98368 The Board reviewed the information and testimony presented by both parties. The appellant asserts the fair market value of the subject property to be $150,610. The appellant did not provide additional documentary evidence, but, did testify that she purchased her two sheds for a total of $699 that are valued by the Assessor at $1,000 each. The Assessor's representative reviewed the total area of the subject property and found that an error had been made in the calculations. The Assessor's representative believes the total area of the subject property to be equivalent to 5 lots rather than 6 as noted in the Assessor's records. He recommends that the 6' lot be eliminated from the valuation and that negative 50% adjustment for the neighbor's access which had been applied to the 6' lot, now be applied to the subject property's lowest valued lot. The Board concurred to make that adjustment and to reduce the value of the two sheds to a combined total value of $600. Vice - Chairman Broders moved to overrule the Assessor's valuation of the land as recommended by the Assessor's representative and to overrule the improvement value as follows: Board of Equalization Meeting Minutes - February 18, 2009 Page: 5 Appeal No. Parcel No. Assessor's Valuation Board of Equalization Valuation BOE 08 -97 -R 963 302 001 Land: $120,000 Land: $107,500 Imps: $102,690 Imps: $101,290 Total: $222,690 Total: $208,790 Member Garing seconded the motion which carried by a unanimous vote. (See also Minutes of February 9, 2009) Rudiger & Edelgard Bahr BOE: 08 -51 -R PN: 001 074 036 931 Johe Way Port Townsend, WA 98368 The Board reviewed the information and testimony presented by both parties. In this case the appellants are only contesting the land value and not the value of the improvements. The appellants assert that the values of property along Jolie Way are negatively affected due to the lack of County services; the fact that Jolie Way is a private road and not maintained by the County; and the proximity to the landfill and the gun club. No evidence was presented by the appellant to substantiate their contention. The Assessor's representative presented information on several property sales located near or off of Jolie Way. Washington State law mandates that property be assessed at 100% of its fair market value according to an approved revaluation cycle as of January 1" of the assessment year (in this case January 1, 2008). Jefferson County utilizes a 4 -year assessment cycle. Based on the evidence, the Board finds that the Assessor's valuation of the subject property represents its fair market value as of January 1, 2008. Vice - Chairman Broders moved to sustain the Assessor's valuation of $445,765 ($183,360 for the land and $262,405 for the improvements). Member Gating seconded the motion which carried by a unanimous vote. (See also Minutes of February 10, 2009) Jacques Eppich BOE: 08 -30 -R PN: 001 074 026 P.O. Box 251 Port Townsend, WA 98368 The Board reviewed the information and testimony presented by both parties. It is noted that the appellant is appealing only the land value and not the improvement value of this property. Both parties presented several comparable property sales. The sales information presented by the Assessor's representative for parcels in the vicinity of Jolie Way, show that this parcel is valued fairly and equitably. Washington State law mandates that property be assessed at 100% of its fair market value according to an approved revaluation cycle as of January I" of the assessment year (in this case January 1, 2008). Jefferson County utilizes a 4 -year assessment cycle. Based on the evidence, the Board finds that the Assessor's valuation of the subject property represents its fair market value as of January 1, 2008. Member Garing moved to sustain the Assessor's valuation of $390,900 ($153,120 for the land and $237,780 for the improvements). Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also Minutes of February 10, 2009) Board of Equalization Meeting Minutes - February 18, 2009 Page: 6 Stanley & Yvonne Pawelek BOE: 08 -39 -LO PN: 001063 006 10602 Sherwood Drive SW Lakewood, WA 98498 The Board reviewed the information and testimony presented by both parties. The Assessor s representative contends that this parcel has many of the attributes of water front property, even with only 80 front feet actually being "waterfront", and thus sales of waterfront parcels in the vicinity reflect the market value of this parcel. The Board concurred that this parcel, based on testimony of both parties, does have certain attributes of waterfront, particularly with respect to view, without really being waterfront (except for the 80 feet along the bluff). Lack of access to the water for this parcel, without much "real" water frontage, is not different from the nearby parcels, as the height and steepness of the bluff deny access to the beach to most, if not all, parcels in this area. The Assessor's representative has increased the 1 -acre site value and the value of the 80 feet of waterfront by 15% for "site quality" relating to the superior view which exists due to the gully (which physically allows a somewhat unobstructed view and possibly prevents houses from being built in front on either side). The Board concurred that the particular topography adds to the view quality, but, only because of the unique shape relative to the shoreline bluff in this case (i.e. corner of the rectangular parcel touches the bluff). If this parcel had a wider area actually bordering the bluff, the gully would not be a positive attribute, and would substantially detract from the utility of the parcel. Therefore, the Board determined that these two factors roughly cancel each other, and thus the positive factor of 15% assigned to the value of this parcel should be removed. No sales of comparable properties with similar configurations were presented by either party. The two nearby parcels of waterfront that were presented are the most noteworthy, but, the Board finds that the subject property would not be accepted on the market as "waterfront" in the same way that the two mentioned properties are actual "waterfront ". The Board does believe, however, that the subject property would have a market value well above a value based strictly on it being acreage property. Lacking any specific information, the Board finds that the proposed shoreline setbacks (testimony stated to be 150; but is actually a 200' "natural" zone, based on official county maps) as applied to this parcel would not affect its utility. This is due to the configuration of the parcel with the gully at the waterfront portion. The new proposed rules on wells and water availability were also brought up by the appellants. Lacking specific market evidence as to how this affected the market value as of the appraisal date of January 1, 2008, the Board is unable to factor that issue into its decision. The appellant also stated that they felt the value of this parcel should be somewhere in the range of $300,000 to $500,000. The Board concurred to remove the 15% site quality increase. The Board further determined that the Assessor did not actually value this parcel as having a "cleared" building site, but, rather, valued one acre of the property as a "site ". Board of Equalization Meeting Minutes - February 18, 2009 Page: 7 Vice - Chairman Broders moved to overrule the Assessor's valuation of $518,970 (land only) and reduce it to $464,220. Member Gating seconded the motion which carried by a unanimous vote. (See also Minutes of February 10, 2009) Michael J. & Brenda C. Smith BOE: 08 -43 -LO PN: 970 600 005 Trustees for Lindsi C. Smith Rev. Trust 2010 E. Lindberg Road Port Angeles, WA 98362 The Board reviewed the information and testimony presented by both parties. The appellants assert that the 30' easement on their property negatively affects the value. They also contend that the sales of comparable property used by the Assessor are improved parcels and should not be used as basis of valuation for their vacant land. This parcel has an older drainfield which quite possibly is not sufficient to meet current health code requirements. The parcel also has no well or power, yet it is being assessed $10,000 for site improvements. A similar parcel in the area which contains a mobile home, a septic system, a well and power, is also being assessed $10,000 for site improvements. It is possible that $10,000 does not adequately reflect the difference between properties which have utilities and properties which do not have utilities, however, evidence is not sufficient to show a higher amount. Based on the evidence, the Board concurred to remove the $10,000 site improvement value and to reduce the acreage value by 15% due to the lot configuration. Vice - Chairman Broders moved to overrule the Assessor's valuation of $116,110 (land only) and reduce it to $104,256. Member Gating seconded the motion which carried by a unanimous vote. (See also Minutes of February 10, 2009) Lawrence G. Scoville BOE: 08 -174 -E PN: 975 600 106 308 `E' Street Port Townsend, WA 98368 The Board reviewed the information and testimony presented by both parties. Based on State law, and the evidence in this case, the Board concurred that the Assessor is correct in denying the senior exemption. Member Gating moved to sustain the determination of the Assessor. Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also Minutes of February 10, 2009) James P. & JoAnne C. Barr BOE: 08 -91 -R PN: 940 800 073 3590 Cape George Road Port Townsend, WA 98368 The Board reviewed the information and testimony presented by both parties. The appellants assert that property values have declined due to the current state of the economy, however, no comparable property sales were presented in support of their contention. Several comparable property sales were presented by the Assessor's representative. It is noted that Washington State law mandates that property be assessed at 100% of its fair market value according to an approved revaluation cycle as of January 1' of the Board of Equalization Meeting Minutes - February 18, 2009 Page: 8 assessment year (in this case January 1, 2008). Jefferson County utilizes a 4 -year assessment cycle. Based on the evidence, the Board concurred that the Assessor's valuation of the subject property represents its fair market value as of January 1, 2008. Vice - Chairman Broders moved to sustain the Assessor's valuation of $203,640 ($53,750 for the land and $149,890 for the improvements). Member Garing seconded the motion which carried by a unanimous vote. (See also Minutes of February 10, 2009) Linda Mattos & Chris Hanson BOE: 08- 129 -LO PN: 001 174 021 141 Nelsons Landing Road 08 -130 -R 001 174 016 Port Townsend, WA 98368 The Board reviewed the information and testimony presented by both parties. The appellants contend that the market value of their property has not increased from the value of the previous assessment. They presented two property sales in support of their appeal ranging in price from $210,000 to $325,000. The Assessor's representative presented sales of comparable property in the area of the subject property that were used in the assessment process. Based on the evidence, the Board concurred that the Assessor's valuation represents the fair market value of both parcels as of the assessment date of January 1, 2008. It is further noted that the Assessor's representative has assigned a negative adjustment factor of 50% to the vacant parcel #001 174 021 because it has certain topographic features which negatively affect its value. No specific market evidence was provided by the appellants to show that a further reduction in value is warranted. Member Garing moved to sustain the Assessor's valuation of both parcels as shown below: Appeal Number Parcel Number Assessor's Valuation BOE 08- 129 -LO 001 174 021 $66,600 (land only) BOE 08 -130 -R 001 174 016 $292,430 ($127,000 land/$165,430 improvements) Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also Minutes of February 10, 2009) Alton C. & Bev Swanson 3057 - 7" Street Port Townsend, WA 98368 BOE: 08 -35 -LO 08 -36 -LO 08 -37 -LO 08 -38 -LO PN: 997 000 301 997 000 401 997 000 501 997 000 601 The Board reviewed the information and testimony presented by both parties. The appellant contends this parcel, which overlays several lots from an old plat, is overvalued due to a lack of utilities and because portions of it are a wetland. Based on the testimony of the Assessor's representative, it appears that the Assessor's office has adequately taken those factors into consideration by assigning negative adjustments for wetlands and development restrictions. No documented evidence in the form of comparable property sales was presented by the appellant. Lacking evidence to show that further adjustments are warranted, the Board concurred to uphold the valuation of the Assessor. Board of Equalization Meeting Minutes - February 18, 2009 Page: 9 Vice - Chairman Broders moved to sustain the Assessor's valuation of all four parcels as shown below. Appeal Number_ Parcel Number Assessor's Valuation BOE 08 -35 -LO 997 000 301 $58,800 (land only) BOE 08 -36 -LO 997 000 401 $71,000 (land only) BOE 08 -37 -LO 997 000 501 $41,000 (land only) BOE 08 -38 -LO 997 000 601 $31,700 (land only) Member Garing seconded the motion which carried by a unanimous vote. (See also Minutes of February 17, 2009) Bob Maland & Kate Fox BOE: 08 -131 -R PN: 001071 035 3837 Hastings Avenue W. Port Townsend, WA 98368 The Board reviewed the information presented by both parties. The appellants stated on their petition form that the property has no running water, no septic system, and rough access. No comparable property sales data was presented by the appellants in support of their estimate of value of $90,000. The Assessor's representative presented several sales of comparable property located near the appellant's property and ranging in price from $170,000 to $430,000. Based on comparable property sales, the Assessor's valuation represents the fair market value of this parcel as of the assessment date of January 1, 2008. Member Garing moved to sustain the Assessor's valuation of $123,400 ($95,740 for the land and $27,660 for the improvements). Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also Minutes of February 17, 2009) James DuVall BOE: 08- 136 -LO PN: 002 131 019 10520 NE 97" Street Bothell, WA 98011 The Board reviewed the information presented by both parties. The Board understands the current conditions of the economy and the concerns the appellant has brought forth, however, Washington State law requires that property be valued at 100% of its true and fair market value as of the assessment date of January 1, 2008. The Assessor's representative presented three sales of comparable property located near the appellant's property. One sale occurred in 2004 for $67,000. There was a second sale in 2006 for $379,000 and a third sale in 2007 for $191,000. These comparable sales indicate the current assessment is fair and equitable as of January 1, 2008. Member Gazing moved to sustain the Assessor's valuation of $123,145 (land only). Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also Minutes of February 17, 2009) Board of Equalization Meeting Minutes - February 18, 2009 Page: 10 Anthony Francis & Kristin Axtman BOE: 08 -142 -R PN: 001071 019 503 Jolie Way Port Townsend, WA 98368 The Board reviewed the information and testimony presented by both parties. In this case the appellants are only contesting the land value and not the value of the improvements. The appellants assert that the properties along Jolie Way are valued higher than similar properties that are located along other private roads which are not maintained by the County. It was noted that the amount of the appellant's fee appraisal was very close to the amount of the assessed value. The appellant did provide sales of property, however, the Board felt that the sales presented by the Assessor's representative best reflected the current valuation. Washington State law mandates that property be assessed at 100% of its fair market value according to an approved revaluation cycle as of January 1't of the assessment year (in this case January 1, 2008). Jefferson County utilizes a 4 -year assessment cycle. Based on the evidence, the Board finds that the Assessor's valuation represents the fair market value of the property as of January 1, 2008. Vice - Chairman Broders moved to sustain the Assessor's valuation of $364,265 ($183,360 for the land and $180,905 for the improvements). Member Gating seconded the motion which carried by a unanimous vote. (See also Minutes of February 17, 2009) Joseph Emmet & Judith S. Wolfe BOE: 08- 153 -LO PN: 001 063 020 P.O. Box 1032 Port Townsend, WA 98368 Mr. Emmet and Ms. Wolfe submitted a request to reconvene the 2008 Board of Equalization which was granted by the Board on its own authority on October 29, 2008. The request was granted based on the appellants meeting the requirements of WAC 458 -14 -127 RECONVENED BOARDS - AUTHORITY (1)(c) which states that Board of Equalization may reconvene on their own authority to hear requests or appeals concerning the current assessment year when the request or appeal is filed with the Board by April 30 of the tax year immediately following the Board's regularly convened session and when a bona fide purchaser or contract buyer of record has acquired an interest in real property subsequent to the first day of July and on or before December 31 of the assessment year and the sale price was less than ninety percent of the assessed value. Prior to the Board hearing the appeal, the appellant and the Assessor's representative reached an agreement on a lower valuation for the parcel under appeal. An Assessment Roll Corrections" form was completed for the parcel which was signed by both parties. As required by the Washington State Department of Revenue, the Board of Equalization must issue an order for all appeals for which the Board has reconvened, regardless of any "Assessment Roll Corrections" agreed to by the appellant and Assessor. Board of Equalization Meeting Minutes - February 18, 2009 Page: 11 Vice - Chairman Broders moved to stipulate to the value agreed upon by the appellant and the Assessor as shown on the Assessment Roll Correction form, thereby overruling the Assessor's determination of value and reducing it from $408,300 ($400,800 for the land and $7,500 for the improvements) to $325,000 ($317,500 for the land and $7,500 for the improvements). Member Garing seconded the motion which carried by a unanimous vote. (See also Minutes of October 29, 2008). Vice - Chairman Broders moved to adjourn the meeting. Member Garing seconded the motion which carried by a unanimous vote. ATT ppT: Erin undgren, Clerk of the Bp d JEFFERSON COUNTY BOARD OF EQUALIZATION Wi11�Marlow, Chairm (Richard roders,vice- Chairman 1 Dave Garing, Met