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1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
William S. Marlow Richard A. Broders Dave Garing
MINUTES
November 4, 2009
William S. Marlow Chairman
Dave Garing Vice - Chairman
Richard A. Broilers Member
Chairman William S. Marlow called the meeting to order at 9:00 a.m. in the presence of Vice -
Chairman Dave Gating and Member Richard A. Broders.
ASSESSOR'S CERTIFICATE OF NEW CONSTRUCTION VALUE
The Board reviewed the Assessor's Certificate of New Construction Value. Member Broders moved to
accept the Assessor's Certificate of New Construction Value for 2009 in the amount of $55,737,445.
Vice - Chairman Garing seconded the motion which carried by a unanimous vote.
HEARINGS
Sylvia Heuser BOE: 09 -60 -R PN: 969 800 017
P.O. Box 65309
Port Ludlow, WA 98365
Sylvia Heuser 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 125 Twinsview Court, Port Ludlow.
Currently, the property is assessed at $486,690 ($170,000 for the land and $316,690 for the
improvements). The appellant estimates the value is $450,000 ($150,000 for the land and
$300,000 for the improvements).
Ms. Heuser said that she purchased the home in 1995 and she has more questions than testimony
for the Board. She asked how the Assessor's office determined the value? She realizes that the
assessment date is January 1, 2007 when the market was good, but wonders what is factored into
the valuation? No improvements have been made since she purchased the property and she
Phone (360)385 -9100 Fax (360)385 -9382 jeftbocc@co.jefferson.wa.us
Board of Equalization Minutes - November 4, 2009 Page: 2
doesn't understand why the value would increase.
Appraiser Gossell answered the appellant's questions and explained that property in Jefferson
County is assessed on a four (4) year cycle and that the assessment is based on sales. She
reviewed the map that was included in the packet of information provided to the appellant as
well as 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.
Chairman Marlow informed Ms. Heuser that due to new legislation all Washington State
Counties will go to a one year revaluation cycle by 2014.
Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a
determination at a later date.
Alton & Beverly Swanson
30577 th Street
Port Townsend, WA 98368
BOE: 09 -64 -LO
09 -65 -LO
09 -66 -LO
09 -67 -LO
PN: 001 093 001
997 000 101
997 000 201
997 000 701
Alton Swanson 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 vacant land located off of Jacob Miller Road in Port Townsend.
Following is the current assessed value and the appellants estimate of value for the parcels under
appeal:
Parcel No.
Current Assessed Value
Appellant's Estimate of Value
001 093 001
$22,500 (land only)
$17,500
997 000 101
$22,650 (land only)
$15,100
997 000 201
$45,450 (land only)
$30,300
997 000 701
$21,300 (land only)
$14,200
Mr. Swanson testified that he feels his property assessment is too high. The cost to install
power, water and sewer would be astronomical. He also said that the Assessor's office records
show one pond on one of the lots, but there is another pond located on his 29 acres. The
restrictions for building near the second pond would limit the use of the property, thereby
lowering the value.
Appraiser Pownall identified the four parcels under appeal on a map he provided in his packet of
information. With respect to parcel #001 093 001 he gave it a base rate of $150,000 with a 85%
Board of Equalization Minutes - November 4, 2009 Page: 3
reduction because that parcel has only one building site. Parcel #997 000 701 and #997 000 101
have 15 lots each. Parcel #997 000 201 has 30 lots. Those 60 lots were valued as excess
acreage. The two ponds mentioned by Mr. Swanson in his testimony are not located on any of
the four parcels under appeal. There were no comparable sales to use in assessing Mr.
Swanson's property.
Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a
determination at a later date.
Joanna Lyons
641 Semple Court
Benicia, CA 94510
BOE: 09 -78 -LO PN: 001 104 028
Joanna Lyons was not present. Appraiser Dennis Pownall represented the Assessor's office and
was sworn in by Chairman Marlow. Under appeal is the land value of property located off of
Sims Way, Port Townsend.
Currently, the property is assessed at $240,000 (land only). The appellant estimates the value is
$200,000.
On the petition form the appellant wrote the following reason for appealing the valuation of her
property: "I received a valuation change notice, dated 7/31/2009, from the Jefferson County
Assessor for my building lot located at 921 6"' in Port Townsend, parcel #001 104 028. I wish to
appeal this increase. Attached please find a copy of the aforementioned notice, a taxpayer
petition form, and a map of my property. My husband (deceased 2/14/06) and I purchased this
property in May 2004 for $200,000. The notice I received indicated my assessed value was
going up 20% or $40,000 to a total of $240,000. 1 have made no improvements on the land other
than keeping the lot and conservation easement mowed. When I received the notice of increase
in assessed valuation, I contacted Dennis Pownell, an appraiser with the Jefferson County
Assessor's Office. Mr. Pownell directed me to the Jefferson County assessor's website which
listed sales of "land only" in Port Townsend from 7/1/08- 7 /1/09. Mr. Pownell told me that since
land sale prices had increased, a general average was applied to my property. He told me that
there were no comparable sales; my research verifies that. However, my research indicates that
almost all of the smaller properties (where only a single residence could be built) which sold had
a significantly lower original price and a significantly lower actual sales price than $200,000;
thus an increase in sales price created a much more dramatic appearance when put into
percentage statistics. Most properties on which only a single house could be built were sold for
much less than $200,000 except for significantly bigger parcels. The actual buildable part of my
parcel is very small - approximately 100 x 80 feet. (See attached property map). Next, I
contacted Marie Lyon, real estate agent with Remax in Port Townsend, who sold us the property.
Board of Equalization Minutes - November 4, 2009 Page: 4
I indicated that if the properly were to bring a $240,000 sales price, I might be interested in
selling. After consulting her colleagues, she believes the property would sell for less than
$200,000. I respectfully request that the Board of Equalization review the attached petition and
map, and establish the value of my property at $200,000 or less. Thank you for your
consideration."
Appraiser Pownall explained that when the Green Short Plat was re- platted it increased the size
of the appellant's property. The property consists of one building site and a conservation
easement located on the front portion of the property. The conservation easement does not allow
any building which means the appellant would have an unobstructed water view. The parcel
behind the appellant's property is assessed at $180,000 and would have an obstructed view
should the appellant build. Surrounding property values range from $180,000 to $385,000.
Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a
determination at a later date.
Larry & Lynn Hovde
P.O. Box 864
Quilcene, WA 98376
BOE: 09 -45 -R PN: 701 063 012
Larry and Lynn Hovde 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
property located at 12484 Center Road, Quilcene.
Currently, the property is assessed at $283,775 ($58,900 for the land and $224,875 for the
improvements). The appellants estimate the value is $170,000 ($40,000 for the land and
$130,000 for the improvements).
On the petition form the appellants wrote the following reason for appealing the valuation of
their property: "We can not sell the property for what it is assessed. Lack of potable water was
not taken into consideration when the house was assessed. Within a year of buying the house,
our water system became non - functional."
Appraiser Pray explained that he talked with Mrs. Hovde in January 2006 shortly after they
received their valuation notice. She stated that they did not have good water and their estimate
was that their property was worthless. At that time Mr. and Mrs. Hovde had their parcel on the
market for $310,000. He checked into the appellants' claim that their water was not potable and
found that in 2005 the well on the property was `red tagged'. The appellants drilled a new well
on the adjacent lot which they also own. Appraiser Pray assumes that they get their current
Board of Equalization Minutes - November 4, 2009 Page: 5
water supply from that new well.
Vice - Chairman Garing asked what impact the water supply has on the value if it comes from a
separate lot? Appraiser Pray replied that if the appellants sold the two parcels separately, the
new owners and the owners of the property where the well is located would have to have an
agreement to share the water supply.
Appraiser Pray would agree to decreasing in the land value to $40,000 due to the water issue, but
he believes the improvement value should remain unchanged.
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.
ATTEST:
Leslie R. Locke, Clerk of the Board
JEFFERSON COUNTY
BOARD OF EQUALIZATION
William S. Marlow, Chairman
`
Dave Garina. D i airman
Richard A. Broders, Member