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Dave Garing
Mike Smith
Henry Krist
Dave Daring
MINUTES
July 12, 2012
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Henry Hrist
Michael Smith
Chairman
Vice - Chairman
Member
Chairman Dave Garing called the meeting to order at 9:30 a.m. in the presence of Vice -
Chairman Michael Smith and Member Henry Krist.
ASSESSOR'S UPDATE
Assessor Jack Westerman reviewed the process for assessing property and informed the
Board on the Assessor's office role with the Board of Equalization.
The 2011 revaluation area for Jefferson County is the Chimacum School District #49.
Those properties were last valued in 2007 at the peak of the market. He provided and
reviewed a document titled Assessor's Report Card. The sales trend seems to show that
the market has decreased approximately 10% since January 1, 2011. The Assessor's
office has had a difficult time assessing property due to the increase of bank foreclosures
and distressed sales. The Report Card indicates that there is a 28% difference between
the amount of a distressed sale and a regular sale. A foreclosure sale doesn't necessarily
determine the true and fair market value. When a bank forecloses on a property they
just want to get rid of it without trying to sell it for market value. He said he expects the
amount of distressed sales to increase making it a challenge for his staff.
Assessor Westerman explained the difference between the Port Ludlow area and area
known as the Port Ludlow Master Planned Resort (MPR). The Port Ludlow area values
decreased 30 % -35 %.
Phone (360)385 -9100 Fax (360)385 -9382 jeftboccCa o.Jefferson.wa.us
Board of Equalization Minutes — July 12 2012 Page: 2
Chairman Garing asked if the Assessor expects to get complaints from property owners
that their property is valued too low? The Assessor responded that yes; he thinks some
people who are trying to refinance or sell their property won't be able to get the amount
they want.
A document showing sales after the rolls closed in July 2011 will be provided to the
Board at a later date and the Assessor's office will update this information on their
website on a weekly basis through September.
ASSESSMENT CORRECTION
Vice - Chairman Smith moved to accept the following assessment correction. Member
Krist seconded the motion which carried by a unanimous vote.
APPELLANT APPEAL NO. PARCEL NO.
David Zhou & Lifen Liu BOE 12 -13 -R 971 100 329
HEARINGS
James & Petey McCune BOE: 12 -04 -R PN: 965 000 026
P.O. Box 1295
Corona, CA 92878 -1295
James and Petey McCune were not present. Assessor Jack Westerman represented the
Assessor's Office and was sworn in by Chairman Gating. Under appeal is the land and
improvement value of property located at 872 Kala Point Drive, Port Townsend.
Currently, the property is assessed at $943,900 ($312,500 for the land and $631,400 for
the improvements). The appellants estimate the value is $880,000 ($291,345 for the land
and $588,655 for the improvements).
The appellants purchased their home on September 13, 2011 for $880,000 and believe
that is the true and fair market value.
Assessor Westerman informed the Board that the appellants were unable to request the
Board to reconvene in 2011 because the sale price was not less than 90% of the assessed
value. The subject property is located in the 2012 revaluation area and the appellants will
receive a new assessed value on August 1, 2012. He stated that the new value is
tentatively set at $794,485 which is below the $880,000 estimate of the appellants. He
suggested the Board postpone their decision until after the appellants receive their new
Board of Equalization Minutes — July12, 2012 Pace: 3
assessed value, at which time the appellants will most likely agree to the lower assessed
value.
Hearing no further testimony, Chairman Garing closed the hearing. The Board will make
a determination at a later date.
Member Krist moved to adjourn the meeting at 10:55 a.m. until 9:30 a.m. on August 6, 2012.
Vice - Chairman Smith seconded the motion which carried by a unanimous vote.
ATTEST:
�fc Io � t
she R. Locke, Clerk of the$oard
JEFFERSON COUNTY
BO F QUALIZATION
(Dave GarinC airm
ike Smith, Vice Chasn
Henry Krist, Member