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William S. Marlow
Richard A. Broilers
Dave Garing
William S. Marlow
MINUTES
March 24, 2009
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Richard A. Broders
Dave 6aring
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 Gating.
DETERMINATIONS
Thomas A. Stammer BOE: 08 -87 -R PN: 001 074 025
942 Jolie Way 08 -88 -R 001 074 037
Port Townsend, WA 98368
The Board reviewed the testimony and information presented by both parties. Based on information
supplied by the appellant, these parcels are subject to restrictions on new wells per WAC 173 - 160 -171.
This WAC rule states new wells shall not be located within 1,000 feet of a permitted or previously
permitted solid waste landfill. These parcels are totally within that boundary, although a variance process
is included in the WAC rules. The appellant contends that this reduces the value of his property. The
Assessor's representative contends it does not reduce the property value since these parcels currently have
a water supply. These parcels are supplied with water from a two -party well existing within the 1,000 foot
distance to the previous landfill site.
In this case, the testimony from the appellant was compelling. The Board concurred that clearly the
market (i.e. potential buyers) would value these parcels less than similar parcels not encumbered by the
well regulations, even with the allowable variance process. A truly "waterless" parcel would be valued
even less. However, because these parcels are served by existing water, the Board finds that a 25%
reduction to the land value for each parcel is appropriate to account for this factor.
In addition, based on testimony from both parties, the Board finds that the residual acreage value for
parcel #001074 025 should be reduced from $15,000 per acre to $12,000 per acre.
Phone (360)385 -9100 Fax (360)385 -9382 jeffboce&o.jefferson.wa.us
Board of Equalization Minutes - March 24, 2009 Page: 2
Vice - Chairman Broders moved to overrule the Assessor's land valuation of both parcels as follows
Appeal No. Parcel No. Assessor's Valuation
Board of Equalization Valuation
BOE 08 -87 -R 001 074 025 Land:
$195,450
Land:
$140,020
Imps:
$150,580
Imns:
$150,580
Total:
$346,030
Total:
$290,600
BOE 08 -88 -R 001 074 037 Land:
$183,360
Land:
$140,020
Imps:
$132.125
Imps:
$132125
Total:
$315,485
Total:
$272,145
Member Gating seconded the motion which carried by a unanimous vote. (See also Minutes of March 23,
2009)
George Mifsud & Marsha Goldman BOE: 08 -125 -R PN: 001 074 034
841 Jolie Way
Port Townsend, WA 98368
The Board reviewed the testimony and information presented by both parties. The appellants did not
contest the valuation of the improvements to the subject property, but, did request a reduction in the
valuation of the land from $187,360 to $95,000. The appellants assert that comparable sales used by the
Assessor do not support the current assessment. They presented 3 comparable sales ranging in price from
$58,000 to $81,000. The Assessor's representative objected to the appellant's comparable sale "a" on the
grounds that it was a sale between family members and was therefore, was not an "arms length"
transaction. He also objected to the use of the value cited in sales comparable "b ", which was a sale that
occurred in 2004, because a more recent fee appraisal was done on this same property in August of 2008
indicating a much higher market value. He also objected to comparable sale "c ", because it was an old
sale that occurred in 2003. The Board concurred that sufficient evidence was not presented to overcome
the Assessor's presumption of correctness.
Member Gating moved to sustain the Assessor's valuation of $418,970 ($187,360 for the land and
$231,610 for the improvements). Vice - Chairman Broders seconded the motion which carried by a
unanimous vote. (See also Minutes of March 23, 2009)
Larry See BOE: 08 -138 -R PN: 001 071 008
9510 Taylor Street E.
Puyallup, WA 98371
The Board reviewed the testimony and information presented by both parties. The appellant did not
contest the valuation of the improvements to the subject property, but, did express concern that the
Assessor did not adequately account for the actual cost of installing utilities on comparable properties
since the figure that the Assessor typically used is $10,000. The appellant also testified that the subject
property does not have a view and is heavily treed. The Assessor's representative was reluctant to identify
Board of Equalization Minutes - March 24, 2009 Page: 3
the particular view that enhanced the market value of the subject property, but, suggested that the size of
the parcel allowed some territorial view "control ". Photographs were presented that clearly supported the
appellant's testimony regarding the lack of a view and a site inspection was deemed unnecessary. The
Board concurred that the site code 1375 ($90,000) should be applied to the subject property rather than the
site code 1373 ($125,000) that describes property with a territorial view.
Member Gating moved to overrule the Assessor's land valuation only and reduce it from $173,720 to
$138,720. The improvement value of $22,680 remains unchanged, for a new total valuation of $161,400.
Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also Minutes of
March 23, 2009)
Madeleine Houston
P.O. Box 751
Port Townsend, WA 98368
BOE: 08 -52 -LO
08 -53 -LO
08 -54 -LO
08 -55 -LO
08 -56 -R
08 -57 -R
08 -58 -LO
08 -59 -LO
08 -60 -LO
08 -61 -LO
PN: 963 300101
963 300 201
963 300 301
963 301201
963 301301
963 301401
963 301 501
963 301 601
963 301 701
001 162 014
The Board reviewed the testimony and information presented by both parties. It is noted that this
property, which consists of several parcels, has not been consolidated, and therefore, could potentially be
sold as separately blocks and/or lots. In addition, the Assessor's representative presented sales
information on comparable property in the immediate neighborhood which support the current assessed
value of this property as being the true and fair market value.
Member Garing moved to sustain the Assessor's valuation for all ten parcels as shown below:
Appeal Number
BOE 08 -52 -LO
BOE 08 -53 -LO
BOE 08 -54 -LO
BOE 08 -55 -LO
BOE 08 -56 -R
BOE 08 -57 -R
BOE 08 -58 -LO
BOE 08 -59 -LO
BOE 08 -60 -LO
BOE 08 -61 -LO
Parcel Number Assessor's Valuation
963 300 101
$67,500 (land only)
963 300 201
$77,500 (land only)
963 300 301
$70,000 (land only)
963 301 201
$100,000 (land only)
963 301 301
$498,205 ($188,700 land/$309,505 improvements)
963 301 401
$191,880 ($133,7001and/$58,180 improvements)
963 301 501
$123,700 (land only)
963 301 601
$123,700 (land only)
963 301 701
$90,000 (land only)
001 162 014
$33,200 (land only)
Vice - Chairman Broders seconded the motion which carried by a unanimous vote. (See also Minutes of
March 23, 2009)
Board of Equalization Minutes - March 24, 2009 Page: 4
John Dwyer BOE: 08 -132 -R PN: 963 302 002
P.O. Box 2045
Port Townsend, WA 98368
The Board reviewed the information and testimony presented by both parties. The appellant submitted a
fee appraisal indicating a value of the parcel under appeal which he contends is the fair market value as of
the assessment date of January 1, 2008. The Assessor's representative noted that the date of the fee
appraisal is 15 months after the assessment date for tax purposes and thus, most likely represents the
current value of the parcel, rather than the value on January 1, 2008. The Assessor's representative did
not contest details included in the fee appraisal, just its date of applicability.
The Board noted the fee appraisal and the statement that it represents the value of the parcel on March 6,
2009, but, the board also noted that the 5 comparable properties used in the appraisal had sale dates from
February, April, June, and two in July 2008, with no time adjustment factors used. Therefore, the Board
recognizes the fee appraisal to represent the value as of May 2008 (the average of the 5 sale dates).
The Board agreed that the sales used in the fee appraisal more accurately represent the value of this parcel
(after specific adjustments to sales prices as shown in the fee appraisal) than the two comparable sales
supplied by the Assessor's representative (three sales were supplied by the Assessor's representative, but,
one was withdrawn as incorrect data was supplied).
Based on approximate market trends shown by the Assessor's representative and the fee appraisal value
trended to January 1, 2008, the Board concurred that the total fair market value of this parcel is $330,000.
Vice - Chairman Broders moved to overrule the Assessor's improvement value only and reduce it from
$221,085 to $200,000. The land value of $130,000 remains unchanged, for anew total valuation of
$330,000. Member Gating seconded the motion which carried by a unanimous vote. (See also Minutes
of March 23, 2009)
Vice - Chairman Broders moved to adjourn the meeting at 11:42 a.m. Member Gating seconded the
motion which carried by a unanimous vote.
ATTEST:
E� Lundgren, le theo' and
JEFFERSON COUNTY
BOARD OF EQUALIZATION
William S. Marlow, Chairm
Richard A. ders, Vice - Chairman
Dave Garin M ber