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William S. Marlow
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
William B. Marlow
MINUTES
October 23, 2009
Richard A. Broders
Dave Garing
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 Gating and Member Richard A. Broders.
ASSESSMENT CORRECTIONS/PETITION WITHDRAWALS
Member Broders moved to accept the following assessment corrections and petition
withdrawals. Vice - Chairman Gating seconded the motion which carried by a unanimous vote.
APPELLANT
Raymond & Roxanne Larsen
Richard & Kathleen Hawn
Keith & Margaret Brown, Trustees
Brown Family Trust
343 Camber Lane
Port Ludlow, WA 98365
APPEAL NO.
BOE 09 -89 -R
BOE 09 -98 -LO
PARCEL NO.
948 319 201
948 303 601
BOE 09 -99 -R 948 303 602
HEARINGS
BOE: 09 -53 -R PN: 969 700 019
Keith Brown 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 343 Camber Lane, Port Ludlow.
Currently, the property is assessed at $345,120 ($140,000 for the land and $205,120 for the
improvements). The appellants estimate the value is $255,000 ($75,000 for the land and
$180,000 for the improvements).
Phone (360)385 -9100 Fax (360)385 -9382 jeftbocc&o.jefferson.wa.us
Board of Equalization Minutes - October 23, 2009 Page: 2
Mr. Brown reviewed the information he presented with his appeal form. The land value of his
property has increased 500% over the last 15 years.
Appraiser Gossell explained to Mr. Brown that the map that was included in the packet of
information provided to him was the sales chart that she prepared for the Port Ludlow area. The
charted sales occurred during the four (4) years prior to the assessment date of January 1, 2007.
She explained that the appellants are receiving an $8,000 credit for LP siding, however Mr.
Brown indicated on his appeal that the LP siding has been replaced. When the appellant's
property is reassessed as of January 1, 2011 the LP siding credit will be removed unless the
Board feels an adjustment needs to made before then. The comparable sales provided by the
appellants occurred after the assessment date of January 1, 2007. The Assessor's office
acknowledges that the market has declined but they are not able to reassess the Port Ludlow area
until 2011. She feels Mr. Brown's assessment is fair and equitable.
Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a
determination at a later date.
E. William & Patricia Stoner BOE: 09 -54 -R PN: 969 800 021
64 Twinsview Court
Port Ludlow, WA 98365
E. William Stoner 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 64 Twinsview Court, Port Ludlow.
Currently, the property is assessed at $404,575 ($130,000 for the land and $274,575 for the
improvements). The appellants estimate the value is $330,000 ($110,000 for the land and
$220,000 for the improvements).
Mr. Stoner reviewed his background as a cost analyst for Douglas Airplanes. When he first
received his assessment in 2007 he noticed that some of the property prices were a little unusual
so he prepared a matrix chart and met with Assessor Jack Westerman. He informed Assessor
Westerman that his property has a view of the water, however it is not as good as his neighbor's
view. Appraiser Gossell was asked to reinspect the appellant's property as well as neighboring
lots and she determined that a reduction was warranted for a total of five (5) lots including the
appellants property.
Mr. Stoner stated he is confused by the wide range of cost per square foot. Some homes are
newer, have custom features and cost less per square foot than his older, basic home.
Board of Equalization Minutes - October 23, 2009 Page: 3
Appraiser Gossell explained that the appraisal date of this property is January 1, 2007. She feels
the assessment accurately reflects the fair market value of this property.
Vice - Chairman Garing asked Mr. Stoner if he feels that the assessed value was accurate as of
January 1, 2007? Mr. Stoner replied that he does not.
Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a
determination at a later date.
Amberson & Mary Jane McCullough, Trustees BOE: 09 -58 -R PN: 969 700 018
Amberson & Mary Jane McCullough Trust
365 Camber Lane
Port Ludlow, WA 98365
Amberson and Mary Jane McCullough were not present. Ms. McCullough attended the hearing
of Keith and Margaret Brown, BOE 09 -53 -R held earlier in the day and after listening to the
explanation of the assessment date (January 1, 2007) and using comparable sales data prior to
that date, she informed the Board that she would not be present for her hearing. 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 365 Camber Lane, Port Ludlow.
Currently, the property is assessed at $380,020 ($140,000 for the land and $240,020 for the
improvements). The appellants estimate the value is $324,000 ($119,880 for the land and
$204,120 for the improvements).
On the petition form the appellants wrote the following reason for appealing the valuation of
their property: "We purchased our home on June 26, 2008 for $360,000 and values have
dropped about 10% during the last year. I have included some Port Ludlow comparable sales in
support of my estimation of the loss in value."
Appraiser Gossell explained that the assessment date for the appellant's property was January 1,
2007. The prior owners appealed the assessed value in 2007 and the Board sustained the
Assessor's value. The current owners purchased the property in June 2008 for $360,000. The
Appellants stated on their appeal form that they have installed new carpet and kitchen counter
tops costing $10,000 and bringing the total value to $370,000. The current assessment of
$380,000 is fair and equitable as of the assessment date.
Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a
determination at a later date.
Board of Equalization Minutes - October 23, 2009 Page: 4
Vice - Chairman Garing moved to adjourn the meeting. Member Broders seconded the motion
which carried by a unanimous vote.
ATTEST:
'Leslie R. Locke Clerk of the Board
JEFFERSON COUNTY
BOARD OF EQUALIZATION
L�
\�William S. Marlow, Chairman
Dave Gar n2, Vice- hairman
vc- -J'"'i
Richard A. Broders, Member