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1,6:
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Dave Uering Henry Krbt Michael Smith
MINUTES
April 11, 2012
Dave Garing Chairman
Henry Krist Vice- Chairman
Michael Smith Member
Chairman Dave Gazing called the meeting to order at 9:30 a.m. in the presence of Vice- Chairman Henry
Krist and Member Michael Smith.
APPROVAL OF MINUTES
Member Smith moved to approve the minutes of August 11, 2011 and September 15, 2011 as presented.
Vice - Chairman Krist seconded the motion which carried by a unanimous vote.
EQUALIZATION
The Washington State Department of Revenue has granted permission to reconvene the Jefferson
County Board of Equalization in order to equalize property located in Jefferson County.
On October 26, 2011 the Jefferson County Board of Equalization heard testimony relating to the timely
appeals of several property owners in the Thomdyke area. During the course of the hearings it became
apparent that significant valuation errors had occurred with respect to these parcels and others within the
immediate area. The appellants presented evidence establishing a prima facie case for the appealed
properties and eight (8) similar properties all located along the Thomdyke waterfront in Port Ludlow
(Neighborhood Code #3440).
During testimony the Assessor's representative stated that a review of waterfront in this area
(neighborhood #3440) indicated that it had been overvalued. He testified that the waterfront rate with
land code designation 91525 should be reduced from $2,500 per waterfront foot to $2,000 per waterfront
foot.
The Assessor's representative asserts that as of January 1, 2011 the true and fair market value of each
waterfront parcel in Neighborhood 93440 be calculated at a rate of $2,000 per waterfront foot. Thus,
the valuation of the eight (8) parcels that were not previously appealed, must be equalized to
insure equity among all parcels in neighborhood #3440.
Phone (360)385 -9100 Fax (360)385 -9382 jeffbocc@co.jefferson.wa.ua
Board of Equalization Minutes - April 11, 2012 Page: 2
Vice - Chairman Krist moved to equalize the eight (8) parcels as shown below:
Parcel #
$890,065
Property Owner Name
721 174
001
Bruce & Jeannie Nordstrom
721 174
003
William & Billie Coomer
721 174
008
Erik & Julie Nordstrom
721 174
009
Eric & Theresa Stirling
721 174
011
William & Billie Coomer
721 174
030
Stephen Nielsen
721 174
031
Andrew Dempsey
721 174
034
Blake & Molly Nordstrom
Current Assessed Value Eaualized Value
$1,100,065
$890,065
$294,850
$241,200
$555,195
$447,540
$286,890
$233,240
$152,200
$122,450
$162,550
$132,800
$72,875
$58,850
$421,110
$339,760
Member Smith seconded the motion which carried by a unanimous vote. The property owners will be
notified in writing of the equalization.
DETERMINATIONS
Per WAC 458 -14- 095(4) post hearing deliberations of the Board of Equalization are not recorded. At
the conclusion of the deliberations the Board resumed the regular meeting and the following action was
taken.
Northwest Watershed Institute
Peter Bahls
3407 Eddy Street
Port Townsend, WA 98368
BOE: 11 -37 -R
11 -38 -LO
11 -39 -LO
11 -40 -LO
11 -41 -LO
PN: 801 283 006
801283 008
801 283 010
801 283 012
801 291007
The Board considered the information presented by the appellant and the Jefferson County Assessor.
The properties under appeal are approximately 5 acres in size, except Parcel #801 291 007 (BOE 11-41 -
LO) which is approximately .83 of an acre, and are located in the Tarboo watershed. The appellant
contends that the encumbrance of a conservation easement on the properties significantly diminishes the
fair market value. A letter dated March 8, 2012 which was signed by both the appellant and the
Assessor's representative was presented to the Jefferson County Board of Equalization during
deliberations on April 11, 2012. The letter bore the conjoint recommendations of both parties
recommending the removal of all improved valuations for all parcels, including a negative adjustment of
65% for size, shape, and use for Parcel #801 291 007 (BOE 11- 41 -LO).
Board of Equalization Minutes - April 11, 2012 Page: 3
Vice - Chairman Krist moved to overrule the Assessor's valuation for all parcels as shown below:
Parcel #
Appeal Number
801 283 006
BOE
11 -37 -R
801 283 008
BOE
11 -38 -LO
801 283 010
BOE
11 -39 -LO
801 283 012
BOE
11 -40 -LO
801 291 007
BOE
11 -41 -LO
Current Assessed Value
$48,475 ($41,475 Land & $7,000 Imp.)
$41,475
$36,190
$37,750
$4,150
New Value
$18,975 ($18,975 Land & $0 Imp.)
$18,975
$18,940
$18,940
$1,455
Member Smith seconded the motion which carried by a unanimous vote. (See also minutes of October
26, 2011)
REQUEST TO RECONVENE
A "Request to Reconvene" was received by the Board of Equalization for the 2011 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.
Vice - Chairman Krist moved to reconvene the 2011 Board of Equalization for the following taxpayer
appeal that was timely filed:
APPELLANT PARCEL NO.
Herbert Pruzan, Pruzan Building Co., LLC. 990 300137
Member Smith seconded the motion which carried by a unanimous vote.
Vice - Chairman Krist moved to adjourn the meeting at 12:15 a.m. until the next scheduled meeting.
Member Smith seconded the motion which carried by a unanimous vote.
PeR.ocke, erk 2�Board
JEFFERSON COUNTY
BOARD OF EQUALIZATION
�C (mac c L
Dave Gating,
Henry Krist, Vice - Chairm n I
chae� Mem er