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1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
William S. Marlow Richard A. Broders Dave Garing
MINUTES
September 8, 2009
William S. Marlow Chairman
Dave Garing Vice Chairman
Richard A. Broders Member
Chairman William S. Marlow called the meeting to order at 9:30 a.m. in the presence of Vice
Chairman Dave Garing and Member Richard A. Broders.
ASSESSMENT CORRECTIONS /PETITION WITHDRAWAL
Member Broders moved to accept the following assessment corrections and petition withdrawal.
Vice Chairman Garing seconded the motion which carried by a unanimous vote.
NAME
Alan & Wendy Harris
Kenneth & Kim Leigh
Mikael Henderson/Gay Massengill
APPEAL NO.
PARCEL NO.
BOE 09 -06 -R
959 500 022
BOE 09 -57 -R
001 054 015
BOE 09 -61 -R
948 003 409
ACCEPT ASSESSOR'S CERTIFICATE OF ASSESSMENT ROLLS TO
THE COUNTY BOARD OF EQUALIZATION
Vice Chairman Garing moved to accept the Assessor's certification of 2009 assessment rolls to
the County Board of Equalization in the amount of $5,293,590,103. Member Broders seconded
the motion which carried by a unanimous vote.
DETERMINATIONS
Barbara Boutaine BOE: 09 -01 -LO PN: 990 400 499
2810 Summit View Avenue
Yakima, WA 98902
After consideration of the information submitted by both parties, the Board determined that based
on sales of comparable property which occurred close to the assessment date of January 1, 2007, it
is found that the current assessment reflects the fair market value of this parcel at that time.
Phone (360)385 -9100 Fax (360)385 -9382 jeffbocc@co.jefferson.wa.us
Board of Equalization Minutes - September 8, 2009 Page: 2
Vice Chairman Gazing moved to sustain the Assessor's valuation of $65,000. Member Broders
seconded the motion which carried by a unanimous vote. (See also minutes of August 10, 2009)
Moira B. Sullen
111 Hill Blvd.
Petaluma, CA 94952
BOE: 09 -02 -LO PN: 990 602 100
The Board considered the information submitted by both parties. Based on sales of comparable
property which occurred close to the assessment date of January 1, 2007, it is found that the
current assessment reflects the fair market value of this parcel at that time. The appellant
provided comparable sales, however they occurred after the assessment date of January 1, 2007.
Vice Chairman Garing moved to sustain the Assessor's valuation of $80,000. Member Broders
seconded the motion which carried by a unanimous vote. (See also minutes of August 10, 2009)
Kees & Trix Bouterse BOE: 09 -10 -R PN: 998 500 058
34 Timber Ridge Drive
Port Ludlow, WA 98365
The Board considered the information submitted by both parties. Based on sales of comparable
property which occurred close to the assessment date of January 1, 2007, it is found that the
current assessment reflects the fair market value of this parcel at that time. The appellants
provided three (3) comparable sales that occurred after the assessment date. The Board further
notes that the property which sold for $329,500 in December 2005 has an assessed value of
$349,620 as of January 1, 2007.
Member Broders moved to sustain the Assessor's valuation of $349,620 ($130,000 for the land
and $219,620 for the improvements). Vice Chairman Gating seconded the motion which carried
by a unanimous vote. (See also minutes of August 10, 2009)
Carmen & Mary Panucci, Trustees BOE: 09 -11 -R PN: 990 600 377
Panucei Family Trust
71 Keefe Lane
Port Ludlow, WA 98365
After consideration of the information submitted by both parties, the Board determined that the
assessed value of this parcel reflects its fair market value as of the assessment date of January 1,
2007. The valuation is substantiated by considerable sales data. The Board notes that the market
value may have declined after the assessment date, however, state law mandates that property
must be assessed at 100% of fair market value as of the assessment date.
Board of Equalization Minutes - September 8, 2009 Page: 3
Vice Chairman Gazing moved to sustain the Assessor's valuation of $486,190 ($120,000 for land
and $366,190 for the improvements). Member Broders seconded the motion which carried by a
unanimous vote. (See also minutes of August 10, 2009)
Harry I Hites, Trustee BOE: 09 -35 -R PN: 969 700 004
Hites Living Trust
132 Skiff Lane
Port Ludlow, WA 98365
After consideration of the information submitted by both parties, the Board determined that
based on sales of comparable property which occurred close to the assessment date of January 1,
2007, it is found that the current assessment reflects the fair market value of this parcel at that
time. The appellant agreed that as of the assessment date the valuation was correct, however the
market has declined since January 1, 2007.
Member Broders moved to sustain the Assessor's valuation of $907,250 ($460,000 for land and
$447,250 for the improvements). Vice Chairman Gating seconded the motion which carried by a
unanimous vote. (See also minutes of August 10, 2009)
Brian Hart BOE: 09 -03 -R PN: 996 600 033
P.O. Box 65364
Port Ludlow, WA 98365
The Board considered the information submitted by both parties. Based on sales of comparable
property which occurred close to the assessment date of January 1, 2007, it is found that the
current assessment reflects the fair market value of this parcel at that time.
Vice Chairman Gating moved to sustain the Assessor's valuation of $347,105 ($230,000 for
land and $117,105 for the improvements). Member Broders seconded the motion which carried
by a unanimous vote. (See also minutes of August 11, 2009)
Peter & Peggy Conrardy BOE: 09 -18 -R PN: 990 602 100
941 Shine Road 09 -19 -LO 821343 027
Port Ludlow, WA 98365 09 -20 -LO 821343 030
After consideration of the information submitted by both parties, the Board determined that, the
appellant did not provide clear, cogent and convincing evidence to overrule the Assessor's
valuation.
Vice Chairman Gating moved to sustain the Assessor's valuation for all three appeals as shown
below:
Board of Equalization Minutes - September 8, 2009 Page: 4
Appeal Number
Parcel Number.
Current Assessed Value
BOE 09 -18 -R
821 343 026
$1,300,720 ($419,215 land/$881,505 imps)
BOE 09 -19 -LO
821 343 027
$421,540 (land only)
BOE 09 -20 -LO
821 343 030
$326,430 (land only)
Member Broders seconded the motion which carried by a unanimous vote. (See also minutes of
August 11, 2009)
Donald & Melba Martin BOE: 09 -07 -R PN: 821053 022
1720 Adonis Way 09 -08 -R 921 194 025
Sacramento, CA 95864 09 -09 -R 921 194 067
The Board considered the information submitted by both parties. Based on sales of comparable
property which occurred close to the assessment date of January 1, 2007, it is found that the
current assessment reflects the fair market value of this parcel at that time.
Vice Chairman Garing moved to sustain the Assessor's valuation for all three appeals as shown
below:
Appeal Number Parcel Number. Current Assessed Value
BOE 09 -07 -R 821 053 022 $123,360 ($89,620 land/$33,740 imps)
BOE 09 -08 -R 921 194 025 $111,610 ($88,640 land /$22,970 imps)
BOE 09 -09 -R 921 194 067 $555,470 ($171,270 land/$384,200 imps)
Member Broders seconded the motion which carried by a unanimous vote. (See also minutes of
August 11, 2009)
Merry Stone BOE: 09 -28 -R PN: 931 500 109
940 Olympus Blvd.
Port Ludlow, WA 98365
After consideration of the information submitted by both parties, the Board determined that the
assessed value of this parcel reflects its fair market value as of the assessment date of January 1,
2007. The valuation is substantiated by considerable sales data. The Board notes that the market
value may have declined after the assessment date, however, state law mandates that property
must be assessed at 100% of fair market value as of the assessment date.
Vice Chairman Garing moved to sustain the Assessor's valuation of $453,025 ($305,960 for the
land and $147,065 for the improvements). Member Broders seconded the motion which carried
by a unanimous vote. (See also minutes of August 11, 2009)
Board of Equalization Minutes - September 8, 2009 Page: 5
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
After considering the information submitted by both parties, the Board determined that the
assessed value of all four parcels reflects their fair market value. Sufficient evidence was not
provided to overcome the Assessor's presumption of correctness. There was a discrepancy on
the square footage of lots 8 and 9, however that would not change the total value.
Vice Chairman Garing moved to sustain the Assessor's valuation for all four appeals as shown
below:
Appeal Number
Parcel Number
Current Assessed Value
BOE 09 -31 -R
970 800 505
$383,430 ($145,930land/$237,500 imps)
BOE 09 -32 -LO
970 800 207
$45,000 (land only)
BOE 09 -33 -LO
970 800 506
$12,500 (land only)
BOE 09 -34 -LO
970 800 507
$18,750 (land only)
Member Broders seconded the motion which carried by a unanimous vote. (See also minutes of
August 11, 2009)
LeRoy Kraft BOE: 09 -36 -R PN: 969 800 007
66 Driftwood Court
Port Ludlow, WA 98365
After consideration of the information submitted by both parties, the Board determined that the
assessed value of this parcel reflects its fair market value as of the assessment date of January 1,
2007. The valuation is substantiated by considerable sales data. The appellant provided an
independent appraisal that included three comparable sales that occurred after the assessment
date.
Vice Chairman Garing moved to sustain the Assessor's valuation of $827,970 ($460,000 for the
land and $367,970 for the improvements). Member Broders seconded the motion which carried
by a unanimous vote. (See also minutes of August 11, 2009)
Arnold & Janet Ditmar BOE: 09 -39 -R PN: 969 700 008
232 Chamber Lane
Port Ludlow, WA 98365
The Board has carefully reviewed the information provided by the Appellants and Assessor's
representative. Washington State law mandates that properties be valued to reflect local market
Board of Equalization Minutes - September 8, 2009 Page: 6
activity according to an approved revaluation cycle as of January 1 of the assessment year
(01/01/07). Based on sales of comparable properties, the Board finds that the assessed value
accurately represents fair market value. However, the Appellants provided evidence that the
amount of square footage used by the Assessor was incorrect. Based on that information the
improvement value should be reduced to $432,900 to reflect the true square footage of the home
and the land value remains the same.
Member Broders moved to overrule the Assessor's valuation of $762,900 ($290,000 for the land
and $472,900 for the improvements) and reduce it to $722,900 ($290,000 for the land and
$432,900 for the improvements). Vice Chairman Garing seconded the motion which carried by a
unanimous vote. (See also minutes of August 11, 2009)
Robert & Constance Wilkinson BOE: 09 -40 -R PN: 969 700 003
Wilkinson Living Trust
114 Skiff Lane
Port Ludlow, WA 98365
The Board considered the information submitted by both parties. Based on sales of comparable
property which occurred close to the assessment date of January 1, 2007, it is found that the
current assessment reflects the fair market value of this parcel at that time. The appellants
provided comparable sales, however they occurred after the assessment date of January 1, 2007.
Member Broders moved to sustain the Assessor's valuation of $831,540 ($460,000 for land and
$371,540 for the improvements). Vice Chairman Gating seconded the motion which carried by a
unanimous vote. (See also minutes of August 11, 2009)
James & Danielle Dutra BOE: 09 -41 -R PN: 990 400 507
157 Machias Loop
Port Ludlow, WA 98365
After consideration of the information submitted by both parties, the Board determined that the
assessed value of this parcel reflects its fair market value as of the assessment date of January 1,
2007. The valuation is substantiated by considerable sales data. The appellants provided
comparable sales that occurred after the assessment date.
Vice Chairman Garing moved to sustain the Assessor's valuation of $313,355 ($100,000 for the
land and $213,355 for the improvements). Member Broders seconded the motion which carried
by a unanimous vote. (See also minutes of August 11, 2009)
Board of Equalization Minutes - September 8, 2009 Page: 7
Kurt & Kathleen Mundee BOE: 09 -44 -R PN: 990 600 312
771 Pioneer Drive
Port Ludlow, WA 98365
The Board has carefully reviewed the information provided by the appellants and Assessor's
representative. Based on sales of comparable properties, the Board finds that the assessed value
accurately represents fair market value. During the hearing the appellants testified that their
property has a steep slope and is unable to be utilized. The Board concurred that due to the
topography of the property, the land value should be given a -10% and the improvement value
remain unchanged.
Member Broders moved to overrule the Assessor's valuation of $310,780 ($110,000 for the land
and $200,780 for the improvements) and reduce it to $300,780 ($100,000 for the land and
$200,780 for the improvements). Vice Chairman Gazing seconded the motion which carried by a
unanimous vote. (See also minutes of August 11, 2009)
Norma Ukura & Donald Fowser BOE: 09 -21 -R PN: 976 200 112
2501 E. Marrowstone Road
Nordland, WA 98358
The Board considered the information submitted by both parties. It is found that the Assessor's
valuation of the property is accurate with respect to improvements as well as the site quality
adjustment to the land value of -25 %.
Vice Chairman Garing moved to sustain the Assessor's valuation of $223,935 ($134,625 for land
and $89,310 for the improvements). Member Broders seconded the motion which carried by a
unanimous vote. (See also minutes of August 12, 2009)
Jennifer, Jeffrey, Susan & Karen Pedersen BOE: 09 -37 -LO PN: 964 510 002
2160 Quimper Plane 09 -38 -R 964 510 101
Port Townsend, WA 98368
This waterfront parcel is recognized by the Assessor's office to have extreme negative issues
relating to location, utilities and future potential uses. Due to these facts the Assessor had a
-80% factor applied to the front -foot valuation associated with neighborhood waterfront parcels
that are more readily usable. The Assessor provided two (2) comparable sales. One is a nearby
waterfront parcel that sold and later a house was built on the property. The second is a parcel
located on Dabob Bay. The Board concurred that neither are truly comparable to the subject
property. The -80% factor applied by the Assessor's office was not substantiated. Both parties
concur that the subject property has an incorrect value for utilities. It does not have a functioning
septic system and it appears that the construction of a septic system would not be permitted.
Board of Equalization Minutes - September 8, 2009 Page: 8
The appellants submitted an appraisal, prepared by Ralph Ericksen, of both parcels. The
appraisal used nine (9) comparable properties, including three (3) at Seven Sisters (Hoods Head),
two (2) parcels at the head of Discovery Bay (purchased by a land trust), and four (4) others
located in Jefferson County.
The Assessor has an issue with Seven Sisters (Hoods Head) properties being used as comparable
sales, because those properties are only accessible by water. The Board finds that the appraisal
adequately addresses this factor especially regarding sales of the Seven Sisters parcels.
The Board considers the appraisal submitted by the appellants as clear, cogent and convincing
evidence that parcel 9964 510 101 is not correctly valued. The appraisal looked at both of the
appellant's parcels in their entirety. Since no information relative to allocating the valuations to
the two (2) parcels is available, the Board concurs that parcel #964 510 002 should be sustained,
but that the assessed value for that parcel should be subtracted from the Ericksen appraisal value
to arrive at fair market value for parcel #964 510 101. The Assessor's valuation for
improvements is accepted and would be subtracted from the Ericksen appraisal value to
determine the land only value for parcel #964 510 101.
Member Broders moved to sustain the Assessor's valuation of BOE #09- 37 -LO, Parcel #964 510
002, $8,250 (land only). Vice Chairman Gating seconded the motion which carried by a
unanimous vote. (See also minutes of August 12, 2009)
Member Broders moved to overrule the Assessor's valuation of BOE 409 -38 -R, Parcel 4964 510
101, $187320 ($180,395 for the land and $6,925 for the improvements) and reduce it to $85,750
($78,825 for the land and $6,925 for the improvements). Vice Chairman Gating seconded the
motion which carried by a unanimous vote. (See also minutes of August 12, 2009)
Vice Chairman Gating moved to adjourn the meeting until 10:30 a.m. Wednesday, October 9,
2009. Member Broders seconded the motion which carried by a unanimous vote.
ATTEST:
xLestEcke, Clerk oft the Board
JEFFERSON COUNTY
BOARD OF EQUALIZATION
William low, Chairman
Dave Garin ceChairman
A. Broders, Member