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HomeMy WebLinkAboutM020910�1 • ok EQU&.t> O 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 William 8. Marlow MINUTES February 9, 2010 Richard A. Broders Dave Garing 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. APPROVAL OF MINUTES Vice - Chairman Garing moved to approve the minutes of August 11 and 12, 2009 and September 8 and 9, 2009 as presented. Member Broders seconded the motion which carried by a unanimous vote. 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. Paul & Janice Coover BOE 09 -108 -R 701 344 049 Phone (360)385 -9100 Fax (360)385 -9382 jeftbocc@co.jefferson.wa.us Board of Equalization Minutes - February 9, 2010 Page: 2 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: John & Patricia Olson Parcel No.: 821 163 008 John and Patricia Olson 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 John and Patricia Olson have shown good cause to waive the filing deadline pursuant to RCW 84.40.038 (2)(e) and WAC458 -14 -056 (3)(e). Member Broders moved to waive the 2009 appeal filing deadline as requested. Vice - Chairman Garing seconded the motion which carried by a unanimous vote. The Clerk will send notification to Mr. and Mrs. Olson notifying them of the Board's decision. HEARINGS Karl & Marilyn Boettcher BOE: 09 -106 -R PN: 001 175 006 P.O. Box 95 Port Townsend, WA 98368 Karl and Marilyn Boettcher were 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 184 Cougar Ridge Road, Port Townsend. Currently, the property is assessed at $638,125 ($159,780 for the land and $478,345 for the improvements). The appellants estimate the value is $606,169 ($127,824 for the land and $478,345 for the improvements). Mr. Boettcher informed the Board that he and his wife are on a fixed income and in order to avoid a future hardship he would like his taxes reduced. When he met with Assessor Jack Westerman he was told that there is nothing the Assessor's office can do to reduce his assessment. Mr. Boettcher would like the Board to consider reducing his taxes by 15 -20 %. He then asked how he can be taxed on the improvement value when he has already paid sales tax for the building materials used to improve his home? He feels this is double taxation. Board of Equalization Minutes - February 9, 2010 Page: 3 Chairman Marlow explained to the appellants that he appreciates their viewpoint, however the issue before the Board of Equalization is whether the value of their property is correct. Mr. Boettcher replied that he would like Proposition 13 approved. There is not enough comparable property sales to determine if their assessed value is correct. He explained that his properly is sloped and the timber on it is not worth anything. He owns five (5) acres but only two (2) acres are usable. A sewer line is located right down the middle of his property. Appraiser Pownall explained that the appellants purchased the property in May 2004 for $440,000. The assessment date of this property is January 1, 2008 and later that year Mr. Boettcher started construction of a large shop. During construction the shop was assessed at half the value ($100,000). He was informed of the issue of the septic line running through the middle of the residual acreage by the appellants, to which he applied a 50% reduction. In 2009 Appraiser Pownall visited the property to assess the completed shop which he assessed at the full value of $200,000. The appellants received the change of value notice indicating the assessed value of their shop and questioned whether that amount was correct due to the decline of the market. Taking that information into account Appraiser Pownall reduced the assessed value to $150,000 for the shop. Chairman Marlow asked what if the appellants are appelaing the house and land value or the new construction value of the shop? Appraiser Pownall answered that by law the appellants can only appeal the value of the new construction at this time. Hearing no further testimony, Chairman Marlow closed the hearing. The Board will make a determination at a later date. Vice - Chairman Gazing 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 Garin ice -Ch 'rman %, Richard A. Broders, Member