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HomeMy WebLinkAboutM041910• ok 1EQ% O William S. Marlow William S. Marlow MINUTES April 19, 2010 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 Richard A. Broders Dave Garing Chairman Dave Garing Vice - Chairman Richard A. Broders Member In the absence of Chairman William S. Marlow, Vice - Chairman Dave Garing called the meeting to order at 9:30 a.m. Member Richard A. Broders was present. APPROVAL OF MINUTES Member Broders moved to approve the minutes of October 22 and 23, 2009 and November 3, 2009 as presented. Vice - Chairman Garing seconded the motion. The motion carried. 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 Broilers moved to reconvene the 2009 Board of Equalization for the following taxpayer appeal that was timely filed: APPELLANT APPEAL NO. PARCEL NO. Karl & Susan Gruber BOE 09 -111 -R 998 500 025 Vice - Chairman Gating seconded the motion. The motion carried. Phone (360)385 -9100 Fax (360)385 -9382 jeffboco&o.jefferson.wa.us Board of Equalization Minutes - April 19, 2010 Page: 2 ASSESSMENT CORRECTION Member Broders moved to accept the following assessment correction. Vice - Chairman Garing seconded the motion. The motion carried. APPELLANT Bill Leavitt & Janet Russ Paul & Janice Coover 55 Beach Drive Quilcene, WA 98376 APPEAL NO. BOE 09 -110 -R HEARINGS BOE: 09 -108 -R PARCEL NO. 001 324 063 PN: 701 344 049 Paul and Janice Coover were not present. Appraiser John Pray represented the Assessor's office and was sworn in by Vice - Chairman Garing. Under appeal is the land and improvement value of property located at 55 Beach Drive, Quilcene. Currently, the property is assessed at $740,820 ($153,220 for the land and $587,600 for the improvements). The appellants estimate the value is $530,445 (no breakdown between land and improvements was provided). On the petition form the appellants wrote the following reason for appealing the valuation of their property: "The current housing fair market value." Appraiser Pray explained that construction of the appellants' home and detached garage was completed in April 2009. He visited the property in October 2009 and assessed it at full market value. He also explained that when a person applies for a building permit they are required to provide a valuation amount upon completion of construction. The appellants provided an amount of $557,000 for the house and $95,000 for the detached garage. The Assessor's office takes that valuation into consideration when assessing the property, however, that amount is usually lower than fair market value. When Appraiser Pray met with the appellants in the Assessor's office he explained how he arrived at the fair market value. He also told the appellants that if they provided receipts or the agreement with the contractor he would review that information and the value could be adjusted accordingly. Board of Equalization Minutes - April 19, 2010 Page: 3 Vice - Chairman Garing asked how Appraiser Pray arrived at the current value? Appraiser Pray responded that the value is based on the quality of materials and the workmanship of the construction. Vice - Chairman Garing stated that an appraisal was submitted with the appellants' appeal and he questioned why the value was lower than the assessed value determined by the Assessor's office? Appraiser Pray explained that the cost per square foot determined by the independent appraiser differs from his figures. It seems as though the independent appraiser used numbers that weren't consistent with the quality of the materials used. Also a land value of $85,000 was listed on the appraisal report, however the appellants purchased the land for $115,000 and installed septic and other utilities and may have had to clear the lot for a building site. All those improvements add value to the land. Hearing no further testimony, Vice - Chairman Garing closed the hearing. The Board will make a determination at a later date. Michael Graves BOE: 09 -109 -R PN: 942 600 518 P.O. Box 283 Port Hadlock, WA 98339 Michael Graves was not present. Appraiser Dennis Pownall represented the Assessor's office and was sworn in by Vice - Chairman Garing. Under appeal is the improvement value of a mobile home located at 72 May Street, Port Hadlock. Currently, the property is assessed at $8,170 (improvement only). The appellant estimates the value is $1,000. On the petition form the appellants wrote the following reason for appealing the valuation of their property: "I paid $1,000.00, so I think I should be taxed for $1,000.00 ". Appraiser Pownall stated that under appeal is the value of a 1975 mobile home. The Assessor's records show that the appellant recently purchased the mobile home and also owns the land on which the mobile home is located. A mobile home manufactured prior to 1975 is worth little to nothing if it is sold separate from the land. If that same mobile home is already situated on a piece of land and is livable, it has a higher assessed value. He explained that by adding the land value and the mobile home value together it will determine fair market value. Using the appellant's value in the equation would not get close to fair market value. The assessment date is January 1, 2007 for this property. Board of Equalization Minutes - April 19, 2010 Page: 4 Hearing no further testimony, Vice - Chairman Garing closed the hearing. The Board will make a determination at a later date. DETERMINATIONS Due to the absence of Chairman Marlow, the Board concurred to make determinations at a later date. Member Broders moved to adjourn the meeting. Vice - Chairman Garing seconded the motion. The motion carried. ATTEST: Le lie R. Locke, Clerk of the Board JEFFERSON COUNTY BOARD OF EQUALIZATION (Excused Absence) William S. Marlow, Chairman Dave Garirlg, vice -Ch irman Richard A. Broders, Member