HomeMy WebLinkAboutM081109o�CON)%
ON eoGfO
NG�'O
William S. Marlow
Dave Garing
Richard A. Broilers
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Phil Johnson, District 1 David W. Sullivan, District 2 John Austin, District 3
MINUTES
August 11, 2009
Chairman
Vice - Chairman
Member
Chairman William S. Marlow called the meeting to order at 9:40 a.m, in the presence of Vice -
Chairman Dave Garing and Member Richard A. Broders.
HEARINGS
Brian Hart BOE: 09 -03 -R PN: 996 600 033
P.O. Box 65364
Port Ludlow, WA 98365
Brian Hart was not present. Appraiser Charley Hough represented the Assessor's office and was
sworn in by Chairman Marlow. Under appeal is the land and improvement value of property
located at 545 South Point Road, Port Ludlow.
Currently, the property is assessed at $347,105 ($230,000 for land and $117,105 for the
improvements). The appellant estimates the value is $260,000 ($200,000 for the land and
$60,000 for the improvements).
On the petition form the appellant wrote the following reason for appealing the valuation of his
property: "I am on fixed income, property decline, need to fix driveway with stones (slippery),
medical bills, roof needs fixing (leak), mortgage."
Appraiser Hough stated that on the appellant's petition form it says the purchase price was
$185,000 in 1988. He actually paid $144,000 in 1988.
The Assessor's office provided five (5) comparable sales and informed the Board that
comparable 44 is most like the appellant's property. It was built in 1960, remodeled in 2006 and
it sold in October 2006 for $360,000. He reviewed the following comparable sales:
Phone (360)385 -9100 Fax (360)385 -9382 jeffboc"m o.jefferson.wa.us
Board of Equalization Minutes - August 11, 2009 Page: 2
Comparable Properly #1
Parcel No.: 996600031
Location:
547 South Point Road, Port Ludlow
Sale Date:
June, 2006
Sale Price:
$360,000
Comparable Property 42
Parcel No.:
996600030
Location:
561 South Point Road, Port Ludlow
Sale Date:
February, 2006
Sale Price:
$349,000
Comparable Property #3
Parcel No.: 996600025
Location: 631 South Point Road, Port Ludlow
Sale Date: August, 2006
Sale Price: $610,000
Comparable Property 44
Parcel No.:
996600038
Location:
651 South Point Road, Port Ludlow
Sale Date:
October, 2006
Sale Price:
$360,000
Comparable Property 45
Parcel No.: 996600007
Location: 921 South Point Road, Port Ludlow
Sale Date: December, 2005
Sale Price: $940,000
Vice - Chairman Gating asked if Mr. Hart would be eligible for the Senior Exempt Program?
Appraiser Hough replied that he checked with the Assessor's staff and Mr. Hart has never
applied to enroll in the program and he doesn't know if he meets the qualifications that require
his gross income to be is less than $35,000 and the property to be his primary residence. It is the
responsibility of the appellant to follow up with the Assessor's office on that issue.
Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a
determination at a later date.
Board of Equalization Minutes - August 11, 2009 Page: 3
Peter & Peggy Conrardy BOE: 09 -18 -R PN: 821343 026
941 Shine Road 09 -19 -LO 821343 027
Port Ludlow, WA 98365 09 -20 -LO 821343 030
Peter Conrardy was present. Appraiser Charley Hough represented the Assessor's office. After
explaining the hearing process Chairman Marlow swore in both parties. Under appeal is the
value of three adjacent parcels (one improved and two bare land) located at 941 Shine Road, Port
Ludlow.
Following is the current assessment and the appellant's estimate of value for the parcels under
appeal:
Parcel No. Current Assessed Value Appellant's Estimate of Value
821 343 026 $1,300,720 ($419,215 land/$881,505 imps) $745,000 ($245,000 land/$500,000 imps)
821 343 027 $421,540 (land only) $250,000
821 343 030 $326,430 (land only) $200,000
With the approval of the Assessor's representative, Mr. Conrardy submitted additional
information regarding the Shine Road Homeowners Association. This information shows that
the waterfront is shared by seven (7) property owners in the Shine Covenant. There are six (6)
properties within the covenant that are part of the Shine Road Homeowners Association.
Located on the property are ditches and a retention pond that drain from the three (3) lots above
the appellant's parcels. Also located on his property is a portion of the road allowing access to
the properties above. According to the covenant it is the responsibility of the homeowners to
maintain the ditches, however Mr. Conrardy solely provides this service on a regular basis.
Currently, the property is on the market and they have recently reduced their asking price to
$1,500,000. This price takes into account that they will be required to do some renovations such
as installing new floors and remodeling bathrooms and the kitchen.
Appraiser Hough reviewed comparable 41 which has the same base rate of $250,000 as the
appellant. He stated that the easements have not been address and he is not sure how much they
affect the property. The appellant brought up the fact that the home is situated on both parcel
#821 343 026 and parcel 4821343 027 which is indicated on the field sheet. He reviewed the
following comparable sales:
Comparable Property ##1
Parcel No.: 821334005
Location:
30 Whatney Lane, Port Ludlow
Sale Date:
April, 2007
Sale Price:
$560.000
Board of Equalization Minutes - August 11, 2009 Page: 4
Comparable Property
Parcel No.: 821343001
Location:
701 Shine Road, Port Ludlow
Sale Date:
June, 2006
Sale Price:
$630,000
Comparable Property #3
Parcel No.: 821343006
Location: 1051 Shine Road, Port Ludlow
Sale Date: November, 2006
Sale Price: $797,000
Comparable Property #4
Parcel No.: 821334024
Location: 531 Shine Road, Port Ludlow
Sale Date: February, 2007
Sale Price: $720,000
Mr. Conrardy added that when he talked with Appraiser Hough he forgot to mention all the
easements and the fact that his waterfront is owned by seven (7) other tax lots.
Chairman Marlow asked Mr. Conrardy if he owns the tidelands but share the rights with the other
properties in the Shine Road Homeowners Association? Mr. Conrardy said that is correct.
In response to a question regarding the location of the draintields, Mr. Comardy replied that they
are located on a neighboring property and the rights were signed over to the Public Utility
District.
Member Broders noticed that an equal site value was given to both the parcels that the house sits
on and questioned why the value was equal? Appraiser Hough replied that both parcels are
buildable lots so they were given the same value.
Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a
determination at a later date.
Donald & Melba Martin BOE: 09 -7 -R PN: 821 053 022
1720 Adonis Way
Sacramento, CA 95864
09 -8 -R
09 -9 -R
921 194 025
921 194 067
Mr. And Mrs. Martin were not present. Appraiser John Pray represented the Assessor's office
and was sworn in by Chairman Marlow. Under appeal is the land and Improvement value of
three parcels located in Port Ludlow.
Board of Equalization Minutes - August 11, 2009 Page: 5
Following is the current assessment and the appellant's estimate of value for the parcels under
appeal:
Parcel No. Current Assessed Value Appellant's Estimate of Value
821 053 022 $123,360 ($89,620 land /$33,740 imps) $61,680 ($44,8101and/$16,870 imps)
921 194 025 $111,610 ($88,640 land/$22,970 imps) $55,810 ($44,320land/$11,490 imps)
921 194 067 $555,470 ($171,2701and/$384,200 imps) $277,600 ($85,500 land /$192,100 imps)
On the petition form the appellants wrote the following reason for appealing the valuation of
their three (3) parcels: "Property values have decreased tremendously. I feel the property is being
over taxed for what it is worth. The property is in need of repairs."
The subject property consists of a 720 square foot mobile home with a 384 square foot attached
garage and a 864 square foot detached garage. Appraiser Pray provided and discussed four
comparable property sales.
Comparable #1 is a land only sale that sold in October 2006 for $209,500 and consists of 5
acres.
Comparable 92 sold in September 2006 for $538,000 and sits on .73 acres. The residence
consists of 2,426 square feet with a 630 square foot garage and a 312 foot carport. It was built in
1981 and was remodeled in 2005. It is similar in size to parcel 9921 194 067. Both have water
views.
Comparable #3 and #4 was compared to parcel 4821053 022. Comparable #3 sold in
November 2006 for $185,000 and is on 1.13 acres. The house was built in 1920 and has 762 feet
of living area with a 288 square foot garage. Comparable #4 is situated on 1 acre and sold in
June, 2006 for $217,000. The house was built 1982 and has 1,408 square feet of living area with
a 352 square foot carport and a 768 foot shop.
Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a
determination at a later date.
Merry Stone BOE: 09 -28 -R PN: 931500 109
940 Olympus Blvd.
Port Ludlow, WA 98365
Merry Stone was present. Appraiser John Pray represented the Assessor's office. Chairman
Marlow explained the hearing process and swore in both parties. Under appeal is the land value
of improved property located at 940 Olympus Blvd., Port Ludlow.
Currently, the property is assessed at $453,025 ($305,960 for the land and $147,065 for the
improvements). The appellant estimates the value is $348,000 ($206,000 for the land and
Board of Equalization Minutes - August 11, 2009 Page: 6
$142,000 for the improvements).
Ms. Stone stated she talked with Assessor Jack Westerman in 2007 and received comparable
sales used in valuing her property. She realizes that as of the assessment date (January 1, 2007)
the values were escalated and now the market has decreased. She discussed two comparable
sales located in Mats Mats Bay and Paradise Bay. There are properties in her area that have been
for sale for a while without selling.
Appraiser Pray stated that this property is located in Port Ludlow and the assessment date is
January 1, 2007. He agrees that property values have decreased, however the County is on a four
year revaluation cycle.
The subject property consists of 98 feet of waterfront, a home that is approximately 1,550 square
feet, a 234 square foot carport and a shed that is 288 square feet.
Comparable #1 sold in May 2005 for $525,000 and sits on 100 feet of waterfront. The home
was built in 1992 with a total living space of 1,660 square feet with a garage of 530 square feet.
Comparable 92 sold in September 2006 for $525,000 and has 90 feet of low bank waterfront. It
was built in 1956. The residence consists of 1,216 square feet with a 200 square foot shed.
Comparable #3 (land only) was a triple sale with 50 feet of waterfront. It first sold in August
2004 for $119,000; again in August 2005 for $265,000; and finally in November 2007 for
$260,000.
Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a
determination at a later date.
Harold & Joy Holmberg BOE: 09 -31 -R PN: 970 800 505
P.O. Box 65497 09 -32 -LO 970 800 207
Port Ludlow, WA 98365 09 -33 -LO 970 800 506
09 -34 -LO 970 800 507
Harold Holmberg was present. Appraiser John Pray represented the Assessor's office. After
explaining the hearing process Chairman Marlow swore in both parties. Under appeal is the
value of four parcels located off of Bayshore Drive, Port Ludlow.
Following is the current assessment of value for the parcels under appeal (The Appellants did not
provide an estimate of value):
Board of Equalization Minutes - August 11, 2009 Page: 7
Parcel No. Current Assessed Value
970 800 505 (Lots 8 & 9) $383,430 ($145,930 land/$237,500 imps)
970 800 207 $45,000 (Land Only)
970 800 506 (Lot 10) $12,500 (Land Only)
970 800 507 (Lots 11 & 12) $18,750 (Land Only)
Mr. Holmberg is only requesting a fair market value. Other Counties statewide have seen a
decrease in the market not just Jefferson County. He presented a recent sale that was located on
the Port Ludlow Golf Course and was a higher quality home than his. Mr. Holmberg included a
newspaper article with his application that indicated a decline in the first quarter of 13% in
Jefferson County. When you compare the decline and the most recent sale, it proves his point.
He is confused on how the value was derived on his property. For example, he owns one lot
assessed at $18,750 and one for $12,500. The lots are the same size and are right next to each
other. How can they have different values? Parcel #970 800 506 is assessed at $12,500 with
tidelands, however it is 50 feet away from the water and he considers it mud flats.
Mr. Holmberg stated that the Assessor's maps have incorrect acreage amounts for lots 8 and 9. If
the acreage has been used to compute the value then he would like it corrected.
Appraiser Pray reviewed the worksheets he provided. Lot 10 is not being assessed for tidelands.
Lots 10, 11 and 12 are receiving a -50% for drainfreld. He then explained to the appellant how
the base rate is established. As for the issue of acreage, the Appellant would need to get an
independent appraisal done to show the actual acreage.
Mr. Holmberg reiterated that he doesn't understand how the assessed value is determined.
Appraiser Pray responded that he used comparable sales.
In response to a question concerning why a -20% for wet area was not used, Appraiser Pray
stated he did not utilize that reduction because he did not feel it was warranted. He did not notice
anything in particular that justified the designation of a wet area.
Vice - Chairman Gating asked Mr. Holmberg if there is wet area on any of the lots? The
Appellant answered that there is a small wet area on a corner portion of his property which is
caused by the County.
Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a
determination at a later date.
Board of Equalization Minutes - August 11, 2009 Page: 8
LeRoy Kraft BOE: 09 -36 -R PN: 969 800 007
66 Driftwood Court
Port Ludlow, WA 98365
LeRoy Kraft was present. Appraiser Maryn Gossell represented the Assessor's office. After
explaining the hearing process Chairman Marlow swore in both parties. Under appeal is the land
and improvement value of property located at 66 Driftwood Court, Port Ludlow.
Currently, the property is assessed at $827,970 ($460,000 for land and $367,970 for the
improvements). The appellant estimates the value is $710,000 ($375,000 for the land and
$335,000 for the improvements).
Mr. Kraft informed the Board that he purchased his home in 1996. He has owned many homes
and this is his first appeal. He doesn't agree with the four year revaluation cycle used by
Jefferson County. Californians have been purchasing property in Port Ludlow and increasing the
property values.
His property has a medium/high bank and he is restricted in the inner harbor on what he can do to
his property. He is not able to have a mooring buoy, a float, or a dock and he is not allowed to
cut the first 20 feet of foliage. He refinanced his home and had an independent appraisal done.
He feels the new appraisal better represents the current fair market value.
Mr. Kraft understands that his assessment probably will not be adjusted until 2011.
Appraiser Gossell received a copy of the Appellant's independent appraisal, and noted it was
done two years after the Assessor's appraisal date of January 1, 2007. She provided a copy of the
appraisal worksheet, vicinity map with valuation notations and a letter from the Assessor's
office.
Chairman Marlow informed the Appellant that in 2014 all Washington State Counties will go to
an annual revaluation cycle.
Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a
determination at a later date.
Arnold & Janet Ditmar BOE: 09 -39 -R PN: 969 700 008
232 Camber Lane
Port Ludlow, WA 98365
Arnold Ditmar was present. Appraiser Maryn Gossell represented the Assessor's office. After
explaining the hearing process Chairman Marlow swore in both parties. Under appeal is the land
and improvement value of property located at 232 Camber Lane, Port Ludlow.
Board of Equalization Minutes - August 11, 2009 Page: 9
Currently, the property is assessed at $762,900 ($290,000 for land and $472,900 for the
improvements). The appellants estimate the value is $663,723 ($252,300 for the land and
$411,423 for the improvements).
Mr. Ditmar stated that several homeowners in Port Ludlow don't understand the January 1, 2007
assessment date or the four year cycle. They are locked into those values until 2011.
Mr. Ditmar informed the Board that he feels there is an error in the square footage of his home.
He submitted additional information that dealt with the square footage such as the original sales
document showing the model of the home and how it was altered. He believes the square
footage to be 3,183 and the County has it listed as 3,479 square feet.
Appraiser Gossell discussed the history of the property and explained how the square footage is
measured. She provided a copy of the appraisal worksheet, vicinity map with valuation notations
and a letter from the Assessor's office.
In answer to the Appellant's question, the Assessor's representative replied that they are being
valued per square foot. The Assessor requires each outside wall be measured. It is up to the
Board of Equalization to decide the amount of square footage to be used.
Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a
determination at a later date.
Robert & Constance Wilkinson, Trustees BOE: 09 -40 -R PN: 969 700 003
Wilkinson Living Trust
114 Skiff Lane
Port Ludlow, WA 98365
Connie Wilkinson was present. Appraiser Maryn Gossell represented the Assessor's office.
Chairman Marlow explained the hearing process and swore in both parties. Under appeal is the
land and improvement value of property located at 114 Skiff Lane, Port Ludlow.
Currently, the property is assessed at $831,540 ($460,000 for the land and $371,540 for the
improvements). The appellants estimate the value is $769,000 ($420,000 for the land and
$349,000 for the improvements).
Ms. Wilkinson provided two comparable sales of property that sold for less than the assessed
value of her property, however those sales occurred after the assessment date of January 1, 2007.
She informed the Board that their home is the oldest of all the waterfront properties in their area.
It was built in 1992 and was a spec home with lower grade hardware and appliances than the
custom built homes around them.
Board of Equalization Minutes - August 11, 2009 Page: 10
Appraiser Gossell feels the value of $831,540 is fair and equitable as of January 1, 2007. She
clarified that the appraisal provided by the Appellant is for another property. When asked if a
new roof had been installed, the Appellant replied yes. Appraiser Gossell added that they also
have LP siding all around the lower level in which they are receiving an $8,000 reduction.
The Assessor's representative discussed the effective age and other qualities of the home. She
provided a copy of the appraisal worksheet, vicinity map with valuation notations and a letter
from the Assessor's office.
Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a
determination at a later date.
James & Danielle Dutra BOE: 09 -41 -R PN: 990 400 507
157 Machias Loop
Port Ludlow, WA 98365
Danielle Dutra was present. Appraiser Maryn Gossell represented the Assessor's office.
Chairman Marlow explained the hearing process and swore in both parties. Under appeal is the
land and improvement value of property located at 157 Machias Loop, Port Ludlow.
Currently, the property is assessed at $313,355 ($100,000 for the land and $213,355 for the
improvements). The appellants estimate the value is $275,000 ($75,000 for the land and
$200,000 for the improvements).
Ms. Dutra stated that the assessed value was fair at the time of the assessment date of January 1,
2007. She provided comparable sales, however, they occurred after the assessment date. The
market has dropped and she would like to see her value decrease.
Appraiser Gossell reviewed the sales in Port Ludlow and agreed that they occurred during the
height of the market. The Assessor's Office acknowledges that the market has declined but they
are not able to revalue Port Ludlow until 2011. She provided a copy of the appraisal worksheet,
vicinity map with valuation notations and a letter from the Assessor's office.
Chairman Marlow informed Ms. Dutra that in 2014 all Washington State Counties will go to an
annual revaluation cycle.
Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a
determination at a later date.
Board of Equalization Minutes - August 11, 2009 Page: 11
Kurt & Kathleen Mundee BOE: 09 -44 -R PN: 990 600 312
771 Pioneer Drive
Port Ludlow, WA 98365
Kurt and Kathleen Mundee were present. Appraiser Maryn Gossell represented the Assessor's
office. Chairman Marlow explained the hearing process and swore in both parties. Under appeal
is the value of improved property located at 771 Pioneer Drive, Port Ludlow.
Currently, the property is assessed at $310,780 ($110,000 for the land and $200,780 for the
improvements). The appellants estimate the value is $240,000 (no breakdown between land and
improvements was provided).
Mr. Mundee stated they bought their home in 2004 for $170,000 and it was assessed in 2007 for
$310,780. They think that value is too high. The home has not been remodeled and homes in the
neighborhood are selling for less.
Mr. Mundee informed the Board that the Assessor's records are not correct on the following
items:
Assessor's Records Appellant's Correction
two full baths 1.5 baths
Double Fireplace 1 Fireplace & 1 Electric (Decorative) Fireplace
Garbage Disposal No Garbage Disposal
Asphalt Driveway Asphalt Driveway Damaged
The Appellants said that the topography of their land drops into a ravine and is not usable. They
have no view from the house. They have a neighbor whose property is full of junk and they feel
it decreases the value of their home.
Appraiser Gossell discussed comparable sales in the area supporting the valuation as of January
1, 2007. She stated that the Appellants are not receiving any adjustment for topography. An
adjustment could be made for no garbage disposal. The fireplace issue could warrant a
correction. Bedrooms and bathrooms don't change the value. They are only listed for the
Assessor's information. If the asphalt driveway is showing signs of deterioration then an
adjustment should be made for that as well. The issues with the driveway and topography will be
looked at during the assessment in 2011 unless the Board of Equalization overrules the
Assessor's valuation.
Chairman Marlow asked the Assessor's representative how much of a reduction would she
suggest be made for the asphalt driveway and the topography? She replied that she would have
to check some numbers in her office, and get back to the Board.
Member Broders asked about the other items that need to be corrected? Appraiser Gossell stated
Board of Equalization Minutes - August 11, 2009 Page: 12
she could do a test calculation of what it is valued at presently and what it would be valued with
the corrections. The Appellants stated that they don't have a problem with the Assessor's
representative providing that information to the Board after the hearing.
Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a
determination at a later date.
Vice- Chairman Gating moved to adjourn the meeting until 9:30 a.m. Wednesday, August 12,
2009. Member Broders seconded the motion which carried by a unanimous vote.
ATTE T:
Verk( slie R. Lockthe Board
JEF FERSON COUNTY
BOARD OF EQUALIZATION
William
�
Dave Q
Chairman
Richard A. Broders, Member