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HomeMy WebLinkAboutM102009• ok EQU &Z' William S. Marlow Dave Garing Richard A. Broilers William S. Marlow MINUTES October 20, 2009 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 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 Dave Garing and Member Richard A. Broders. APPROVAL OF MINUTES Member Broders moved to approve the minutes of August 10, 2009. Vice - Chairman Garing seconded the motion which carried by a unanimous vote. ASSESSMENT CORRECTIONS/PETITION WITHDRAWALS Vice - Chairman Gazing moved to accept the following assessment corrections and petition withdrawals. Member Broders seconded the motion which carried by a unanimous vote. APPELLANT John & Vicki Kielas Ronald Khile Carolyn Williams Susanne Lake Thomas Aumock Ernie & Tammy Pelham : )J ,) Cliff Sanderlin & Heather Marks Theodore & Lindley Gifford APPEAL NO. BOE 09 -27 -R BOE 09 -62 -R BOE 09 -68 -R BOE 09 -71 -R BOE 09 -79 -LO BOE 09 -80 -R BOE 09 -93 -R BOE 09 -94 -LO BOE 09 -95 -R BOE 09 -96 -LO BOE 09 -97 -R PARCEL NO. 964 700 032 961 200 205 966 600 202 933 300 306 961 200 208 961 200 207 961 200 301 961 200 306 961 200 307 931 700 111 958 900 008 Phone (360)385 -9100 Fax (360)385 -9382 jeffbocc&o.jefferson.wa.us Board of Equalization Minutes - October 20, 2009 Page: 2 REQUEST TO RECONVENE A "Request to Reconvene" was received by the Board of Equalization for the 2009 season. It was submitted on the basis that the taxpayer has met the specific requirement outlined in WAC 458 -14 -127 RECONVENED BOARDS- AUTHORITY (1)(c) which states that Boards 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. The Clerk of the Board confirmed with the Assessor's office that the appellant has met this requirement. Member Broders moved to reconvene the 2009 Board of Equalization for the following taxpayer appeal that was timely filed. APPELLANT APPEAL NO. PARCEL NO. Celeste Camagna Foley BOE 09 -104 -R 931 900 049 Vice - Chairman Garing seconded the motion which carried by a unanimous vote. REQUEST TO WAIVE FILING DEADLINE The Board reviewed the following request to waive the filing deadline for appealing the Assessor's 2009 real property valuation determination: Property Owner: Caroline Wildflower and Clinton Weimeister Parcel No.: 991 100 016 Caroline Wildflower and Clinton Weimeister submitted evidence as outlined in RCW 84.40.038 and WAC 458 -14 -056 in support of their request to waive the appeal filing deadline. Upon review of the evidence, the Board determined that Ms. Wildflower and Mr. Weimeister have shown good cause to waive the filing deadline pursuant to RCW 84.40.038 (2)(e) and WAC458 -14 -056 (3)(e). Vice - Chairman Garing moved to waive the 2009 appeal filing deadline as requested. Member Broders seconded the motion which carried by a unanimous vote. The Clerk will write a letter to Caroline Wildflower and Clinton Weimeister notifying them of the Board's decision. Board of Equalization Minutes - October 20, 2009 Page: 3 HEARINGS Bernt & Marlene Ericsen BOE: 09 -04 -R PN: 963 302 303 1656 South Jacob Miller Road Port Townsend, WA 98368 Beret Ericsen was present. Appraiser Dennis Pownall 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 1656 South Jacob Miller Road, Port Townsend. Currently, the property is assessed at $277,175 ($90,500 for the land and $186,675 for the improvements). The appellants estimate the value is $236,675 ($50,000 for the land and $186,675 for the improvements). Mr. Ericsen stated that with the recent decline in Real Estate sales he feels he could not sell his property for the current assessed value. He estimates that the current fair market value is $250,000 to $259,000. Appraiser Pownall informed the Board that Mr. Ericsen is a contractor and has developed the entire block surrounding the appellant's parcel into four (4) building sites. Mr. Ericsen sold those sites and Appraiser Pownall used those comparable sales to determine the value. The appellants are arguing the value of the land not the improvements. The assessment date is January 1, 2008. Appraiser Pownall discussed the two (2) comparable property sales that the appellants listed on their petition form and stated that properties sold for more than the assessed value. He then reviewed the following two (2) comparable property sales that he used to assess the appellant's property: Comparable Property 41 Parcel No.: 963 302 304 Location: 61 Gun Club Road Date of Sale: August 2006 Sale Price: $265,000 Comparable Property #2 Parcel No.: 963 302 301 Location: 31 Gun Club Road Date of Sale: September 2007 Sale Price: $248,000 Mr. Ericsen stated the comparable property sales he chose are similar to his house and property. He reiterated that the market has declined and his value should be decreased. Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a determination at a later date. Board of Equalization Minutes - October 20, 2009 Page: 4 Elizabeth Urner & Arthur Schmitt BOE: 09 -56 -R PN: 997 300 001 835 Harrison Street Port Townsend, WA 98368 Arthur Schmitt was present. Appraiser Dennis Pownall represented the Assessor's office. After explaining the hearing process Chairman Marlow swore in both parties. Under appeal is the value of an improved parcel located at 183 Boardwalk Avenue, Port Townsend. Currently, the property is assessed at $421,450 ($115,000 for the land and $306,450 for the improvements). The appellants estimate the value is $333,500 ($91,045 for the land and $242,455 for the improvements). Mr. Schmitt reviewed the table of comparable property sales he submitted with the petition form. If the assessment is based on fair market value, he feels those values have declined. Appraiser Pownall complimented the appellant on the comparable property sales data matrix he compiled. However, those sales occurred after the assessment date of January 1, 2007. The appellants purchased their property in 2008 for approximately $28,000 more than the assessed value. Mr. Schmitt was unaware of the assessment date and asked if there is any possibility to review the value using the current market? Chairman Marlow informed Mr. Schmitt that Jefferson County uses a four (4) year revaluation cycle and in 2014 all Washington State Counties will be required to assess values on an annual basis. Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a determination at a later date. Cathy Cole BOE: 09 -12 -R PN: 987 600 208 6014 153" Court NE Redmond, WA 98052 Cathy Cole was not present. Appraiser Dennis Pownall represented the Assessor's office and was sworn in by Chairman Marlow. Under appeal is the land and improvement value of property located at 2110 Holcomb, Port Townsend. Currently, the property is assessed at $233,155 ($55,000 for the land and $178,155 for the improvements). The appellant estimates the value is $160,000 ($40,000 for the land and $120,000 for the improvements). On the petition form the appellant wrote the following reason for appealing the valuation of her property: "This house is at least $65,000+ away from completion or even to the point of `Livable'. I'm sure its market value, in its current condition, would be closer to my est and I've had other RE & contractors confirm. Please reassess." She also wrote: "I am one of a group of investors who loaned $ to Mr. Board of Equalization Minutes - October 20, 2009 Page: 5 Thornton to build this house. He did not finish it and we foreclosed. Since then nothing has progressed and the property has suffered from neglect ... and the market has tanked." Appraiser Pownall confirmed that the appellant's home is unfinished. The Assessor's office has it assessed at 70% complete. The home is listed for sale as incomplete at $259,500. He feels the assessment is accurate as of January 1, 2009. Vice - Chairman Gating asked how the Assessor's office arrived at 70% complete? Appraiser Pownall replied that he visited the property, looked in the windows and used the "Marshall and Swift" chart for standard construction. Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a determination at a later date. Robert & Lisa Brown BOE: 09 -15 -LO PN: 990 600 253 206 Garden Club Road 09 -16 -LO 990 600 287 Nordland, WA 98358 Robert and Lisa Brown were not present. Appraiser Maryn Gossell represented the Assessor's office and was sworn in by Chairman Marlow. Under appeal is the value of two bare land parcels located in Port Ludlow. Following is the current assessed value and the appellant's estimate of value for the parcels under appeal: Parcel No. Current Assessed Value Appellant's Estimate of Value 990 600 253 $80,000 $70,000 990 600 287 $80,000 $70,000 On the petition form the appellants wrote the following reason for appealing the valuation of their property: Parcel 4990 600 253 "Recent sales of lots have dropped considerably. Also listing prices are lower. This lot is sloped"; Parcel 4990 600 287 "Because of the change in current market values. The property was listed at $80,000 a year ago, and we have since changed the listing price due to market conditions. This lot is sloped and will cost more to build on." Appraiser Gossell stated that these two vacant lots are located in Port Ludlow and the assessment date for that area was January 1, 2007. She informed the Board that these parcels are valued using a base rate of $100,000 with a -20% adjustment for site quality. Sewer is available to both lots. Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a determination at a later date. Board of Equalization Minutes - October 20, 2009 Page: 6 Paul Kell BOE: 09 -13 -R PN: 964 700 002 41 Foxfield Drive Port Townsend, WA 98368 Paul Kell was not present. Appraiser Maryn Gossell represented the Assessor's office and was sworn in by Chairman Marlow. Under appeal is the land and improvement value of property located at 41 Foxfield Drive, Port Townsend. Currently, the property is assessed at $252,235 ($80,000 for the land and $172,235 for the improvements). The appellant estimates the value is $180,000 ($45,000 for the land and $135,000 for the improvements). On the petition form the appellant wrote the following reason for appealing the valuation of his property: "My house in April 2009, could not sell for more than $180K. Prices have fallen 25% in last 12 months." Appraiser Gossell said that the appellant's lot is located in Kala Point and the assessment date was January 1, 2008. She discussed the following comparable property sales used in determining the value: Comparable Property #1 Parcel No.: 964 700 035 Location: 50 Saddletree Drive Date of Sale: March 2006 Sale Price: $335,000 Comparable Property 42 Parcel No.: 964 700 021 Location: 93 Saddletree Drive Date of Sale: April 2008 Sale Price: $339,000 Comparable Property #3 Parcel No.: 964 700 025 Location: 53 Alderwood Place Date of Sale: June 2006 Sale Price: $325,000 Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a determination at a later date. Board of Equalization Minutes - October 20, 2009 Page: 7 Susan Kraght 95941'` Avenue NE #280 Seattle, WA 98115 BOE: 09 -17 -R PN: 931 700 206 Susan Kraght 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 2310 Sheridan Street, Port Townsend. Currently, the property is assessed at $160,000 ($90,000 for the land and $70,000 for the improvements). The appellant estimates the value is $85,000 ($50,000 for the land and $35,000 for the improvements). On the petition form the appellant wrote the following reason for appealing the valuation of her property: "Price paid was $85,000. The property was on the market for at least 6 months. The manufactured home had major flood damage and is worthless. It cannot be financed. See Attached Real Estate Excise Tax Affidavit." Appraiser Hough informed the Board that the appellant's property was purchased through an Estate Sale and apparently it had water damage. The last listing price for the property was $129,000 and the appellant purchased it for $85,000. He requested to perform a physical inspection of the property and was denied by the appellant. Appraiser Hough stated the appellant was renting out the property for $650 per month, however he thinks she is currently renting it at a lower amount. He feels the land itself is worth $85,000. A 1991 mobile home with an attached garage is situated on the property and is in good shape. He was told by the appellant that the mobile home is worthless, however she is renting it out so it has to have some value. In answer to a question from Member Broders, Appraiser Hough said the water damage was caused from broken pipes and it cost approximately $12,000 to repair. Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a determination at a later date. Read Family Trust BOE: 09 -23 -LO PN: 930 900 401 Edward Read, Trustee 2120 Holcomb Street Port Townsend, WA 98368 09 -24 -LO 930 900 501 09 -25 -LO 930 900 801 Edward Read, Trustee 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 bare land parcels located in the Baker Addition, Port Townsend. Following is the current assessment and the appellant's estimate of value for the parcels under appeal: Board of Equalization Minutes - October 20, 2009 Page: 8 Parcel No. Current Assessed Value Appellant's Estimate of Value 930 900 401 $18,000 $9,000 930 900 501 $18,000 $9,000 930 900 801 $18,000 $9,000 Mr. Read purchased blocks 4, 5 and 8 in the Baker Addition Tract and believes the comparable property sales used by the Assessor's office are inappropriate because they used property that was relatively flat and his property has a steep topography. He stated that the Assessor's office should have used comparable property sales in block 9 which sold in 2004, or in block 3 which sold in 2006, both located in the Baker Addition tract adjacent to his property. The Assessor's office provided three (3) comparable property sales. Comparable Property #1 Parcel No.: 998 002 201 (bare land) Location: Tacoma Addition, Block 22, Lots 1 & 2 Date of Sale: Sale Price: Assessed Value: July 2008 $18,900 $9,000 per Lot Comparable Property 42 Parcel No.: 998 002 402 (bare land) Location: Tacoma Addition, Block 24, Lots 1, 2, 7 & 8 Date of Sale: Sale Price: Assessed Value: May 2008 $35,000 $7,500 per Lot Comparable Property #3 Parcel No.: 998 002 203 and 998 002 205 (bare land) Location: Tacoma Addition, Block 22, Lots 3, 4, 5 & 6 Date of Sale: Sale Price: Assessed Value: July 2009 $25,000 $9,000 per Lot The appellant states there are steep contours and drainage problems with his property. Chairman Marlow asked Appraiser Hough to discuss the appellant's property compared to the sales used to determine the value. Appraiser Hough visited the appellant's property and stated that there are some wetlands. The value of the appellant's property was reduced by 50% per lot for lack of access. An additional 10% reduction in value was applied for excess property. Overall the appellant's property is relatively flat. Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a determination at a later date. Board of Equalization Minutes - October 20, 2009 Page: 9 Trudy Davis BOE: 09 -51 -LO PN: 001292 018 P.O. Box 2014 09 -52 -R 001292 019 Port Townsend, WA 98368 Trudy Davis was not present. Appraiser Charley Hough represented the Assessor's office and was sworn in by Chairman Marlow. Under appeal is the value of two parcels adjacent to each other (one improved and one bare land) located off of Blue Dog Road, Port Townsend. 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 001 292 018 $105,200 (land only) $50,000 001 292 019 $225,825 ($101,900 land /$123,925 imps.) $180,000 ($80,000land/$100,000 imps.) On the petition form the appellant wrote the following reasons for appealing the valuation of her property: Parcel 4001292 018 "1. Real Estate market decline; 2. Undeveloped, no well, no septic, no power; 3. Property may have been assessed as `view' but growing trees obstruct view." and Parcel 4001 292 019 "Property structures are in need of substantial repair. Property itself is not view property." Appraiser Hough provided three (3) comparable property sales for Parcel 4001292 018. Comparable Property #1 Parcel No.: 001 205 002 (bare land) Location: 1413 Discovery Road Date of Sale: December 2007 Sale Price: $150,000 Comparable Property #2 Parcel No.: 001 204 011 Location: 143 Timberline Road Date of Sale: July 2006 Sale Price: $159,000 Comparable Property 43 Parcel No.: 001 294 009 (bare land) Location: Black Bear Road Date of Sale: July 2007 Sale Price: $155,000 Appraiser Hough stated that Parcel #001 292 018 is undeveloped with no site improvements. It is assessed using a base land value of $100,000 and has the best view of the four lots in the area. The home constructed on Parcel 4001292 019 was given an effective age of 12 years and has a low Board of Eaualization Minutes - October 20, 2009 Page: 10 value per square foot. The land is valued at $75,000 for the first acre where the house is located and the residual acreage is valued at $10,000 per acre. Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a determination at a later date. Molly Hong BOE: 09 -55 -R PN: 938 400 521 111 E. Rhododendron Drive Port Townsend, WA 98368 Molly Hong 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 land and improvement value of property located at 111 E. Rhododendron Drive, Port Townsend. Currently, the property is assessed at $397,030 ($175,000 for the land and $222,030 for the improvements). The appellant estimates the value is $350,000 ($150,000 for the land and $200,000 for the improvements). Ms. Hong realizes after speaking with the Assessor's office, that the assessment date for her property was January 1, 2008 at the peak of the market. The subject property was on the market for five months when she purchased it in 2006 and she was the only bidder. She stated that she was not living in the community at the time of purchase and needed to buy a home quickly because she was moving to Jefferson County to start a new job. When she tried to refinance in order to remodel the home, she found out that she paid too much. A lot of work needs to be done to the home such as a new roof and new siding. Appraiser Hough stated that the market peaked about October 2006 and then slowed down. The packet of information he provided to the Board includes all sales that occurred in Cape George Colony not just the top three sales. The appellant's house was built in 1985. It is a 2,000 square foot, two story home with a basement, an attached garage and a detached garage. The appellant purchased the property in November 2006 for $383,756.15. Ms. Hong explained that she was out of the country at the time the Assessor's office mailed out revaluation notices so she missed the deadline for appealing last year. She disagrees that the peak of the market occurred in 2006 because the average sale price increased 23% from 2006 to 2007 before they started to decline. She is unable to refinance because the bank appraisal is lower than her current loan. Appraiser Hough said that there has not been as many transactions in the Real Estate market recently. Although, some properties in Cape George Colony have sold for over 400% of the assessed value since Board of Equalization Minutes - October 20, 2009 Page: 11 2004. Ms. Hong agrees that Real Estate sales have dropped and currently there are 15 properties for sale in the Colony and only four have sold in the past year, all for less than their original listing price. Appraiser Hough stated that the majority of the increase to the value of the appellant's property is attributed to the land not the improvements. Vice - Chairman Garing asked if the Assessor's office considers the purchase price paid by the appellant to determine the assessed value? Appraiser Hough replied that it is a sale so it is considered. When he performed the inspection of the appellant's property, he didn't notice anything wrong with the exterior of the home. Ms. Hong stated that several things are not up to code and before any remodeling can occur it will need to be brought up to current building standards. Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a determination at a later date. Vice - Chairman Garing moved to adjourn the meeting. Member Broders seconded the motion which carried by a unanimous vote. ATT ST eslie R. Locke, Clerk of the Board JEFFERSON COUNTY BOARD OF EQUALIZATION William �v~ S. Jylarlow _Chairman D"(0— C � Dave G: Richard A. Broders, Member