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HomeMy WebLinkAboutM041911• ok Dave Garing Michael Smith Henry Krist Dave Garing MINUTES April 19, 2011 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 Henry Krist Michael Smith Chairman Member Member Chairman Dave Garing called the meeting to order at 9:00 a.m. in the presence of Member Henry Krist and Member Michael Smith. APPROVAL OF MINUTES Member Krist moved to approve the minutes of October 27, 2010; November 22, 2010; November 29, 2010; January 26, 2011; and February 2, 2011. Chairman Garing 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 2010 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 Krist moved to reconvene the 2010 Board of Equalization for the following taxpayer appeal that was timely filed: APPELLANT Kurt Way PARCEL NO. 902 231 017 Member Smith seconded the motion which carried by a unanimous vote. Phone (360)385 -9100 Fax (360)385 -9382 jeffbocc@co.jefferson.wa.us Board of Equalization Minutes - April 19, 2011 Page: 2 HEARINGS Robert Burns BOE: 10 -44 -R PN: 502 071003 P.O. Box 65313 Port Ludlow, WA 98365 Robert Burns was present. Appraiser Charley Hough and Sherrie Shold represented the Assessor's office. After explaining the hearing process Chairman Garing swore in both parties. The Appellant is challenging RCW 34.34.1 OB Change of Use in the Open Space Tax Exemption Program. The Appellant's property is located on Duckabush Road, Brinnon. Mr. Burns informed the Board that he is appealing his open space status and questioned how the Assessor's Office knows when the land was taken out. He didn't take his land out of open space until 2007 however, the Assessor's Office says it was 2005. Mr. Burns said that he built a cabin, that is located on 1/4 acre and includes a drainfield and a well that was installed in 2007. Appraiser Hough reviewed the items he provided to the Board: 1) Area Map; 2) Field Sheet of Subject Property; 3) Drawing of Subject Property & Field Notes; and 4) Color Photos of Cabin and Carport. Assessor's Representative Sherrie Shold informed the Board that the penalty for removing land from the open space program goes back the number of years the land has been in the program. The property owner should notify the Assessor's Office within 60 days of any change of use. She stated that the Appellant entered into the open space program in 2005 and that is why the penalty of taxes went back to 2005. She also clarified that the Assessor's Office can only go back a maximum of seven (7) years but in this case they only went back to the year that Mr. Burns entered into the program. Even though the Appellant says his cabin only occupies 1/4 acre, they are required to remove a minimum of one (1) acre per Washington State law. She also informed the Board that the Appellant paid his compensating tax in January 2011. A question arose whether the correct RCW is 84.34. Chairman Garing said that on the appeal form the appellant indicated that his value is $36,315 for the land, but didn't fill out the value of improvements or the total value amounts. The Assessor's land value is $30,680 which is almost $6,000 less. He asked the Appellant if that was his estimate of the total value of both the land and improvements or just the land? The Appellant replied that he didn't complete the form and is not challenging the assessment only RCW 34.34.1OB. Member Krist was not sure of what the Board was being asked to do at this hearing. Chairman Garing asked whether the Appellant is challenging the way the law has been applied to his land or challenging the RCW as a law and if so that is not the Board of Equalization's purview? Mr. Board of Equalization Minutes - April 19, 2011 Page: 3 Burns said he believes he is challenging the law. Assessor's Representative Sherrie Shold provided a copy of RCW 84.34 and then explained the taxation of forest land open space. The Board of County Commissioners approved the Appellant's application in 2003 which made it a 2004 assessment year and the first year of taxes payable in 2005. The levy rate used in applying the penalty was the levy rate in effect for the given year. This is for the land only not improvements. Member Smith asked the Appellant if he feels the Assessor's Office didn't act within accordance of the law or if the statute is unfair? The Appellant replied that he feels the statute is unfair and stated that the Assessor's Office followed the rules. Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a determination at a later date. Member Krist moved to adjourn the meeting at 9:40 a.m. Member Smith seconded the motion which carried by a unanimous vote. ATTEST: ��G� s ie R. Locke, Clerk ofthe Board JEFFERSON COUNTY ^BOARD OF EQUALIZATION Dave Garin , C irm Henry Krist, Member v ,� Michael Smith, Member