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Dave Garing
Mike Smith
Henry Krist
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Dave Garing Henry Krist
MINUTES
August 6, 2012
Michael Smith
Chairman
Vice - Chairman
Member
Chairman Dave Gating called the meeting to order at 9:30 a.m. in the presence of Vice - Chairman
Michael Smith and Member Henry Krist.
ASSESSOR'S CERTIFICATE OF ASSESSMENT ROLLS
The Board reviewed the Assessor's Certificate of Assessment Rolls. Member Krist moved to accept the
Assessor's Certificate of Assessment Rolls for 2012 in the amount of $4,566,720,570. Vice - Chairman
Smith seconded the motion which carried by a unanimous vote.
ASSESSMENT CORRECTIONS AND PETITION WITHDRAWALS
Vice - Chairman Smith moved to accept the following assessment corrections and Petition
withdrawals. Member Krist seconded the motion which carried by a unanimous vote.
NAME
APPEAL NO.
PARCEL NO.
Gregory & Mary Lou Andrews
BOE 12 -05 -R
990 200 050
Gay Massengill & Mikael Henderson
BOE 12 -14 -LO
948 003 401
" 11
BOE 12 -15 -LO
948 003 402
14
BOE 12 -16 -R
948 003 409
Jeffrey & Bobbi Reynolds
BOE 12 -19 -R
976 201 001
HEARINGS
Peter Newall BOE: 12 -10 -R PN: 996 700 001
Waterman Katz Owners Association 12 -11 -R 996 700 002
410 171 West Esplanade
North Vancouver, BC V7M3J9 Canada
Peter Newall was present. Appraiser Robert Shold represented the Assessor's Office. After
Phone (360)385 -9100 Fax (360)385 -9382 jeffbocc&o.jefferson.wa.us
Board of Equalization Minutes - August 6, 2012 Page: 2
explaining the hearing process Chairman Garing swore in both parties. Under appeal is the
improvement and land value of two condo units located at 181 Quincy Street, Port Townsend.
Following is the current assessment and the appellant's estimate of value for the parcels under
appeal:
Parcel No. Current Assessed Value Appellant's Estimate of Value
996 700 001 $126,760 ($31,720 Imp. & $95,040 Land) $9,773 (No Breakdown Provided)
996 700 002 $117,520 ($31,720 Imp. & $85,800 Land) $7,372 (No Breakdown Provided)
Mr. Newall stated he is the President of the Waterman Katz Building Condo Association whom he
will be representing. He informed the Board that the Association acquired both units through a
Sheriff's sale and the correct value is believed to be the purchase price of $17,145. Both units are
located in the basement of the Waterman Katz Building and were originally used as classrooms for
Peninsula College. They have low ceilings and no windows which would lower the value of the
units. They are currently vacant and no offers to purchase have been received.
Appraiser Shold said that the properties under appeal were assessed as of January 1, 2009. The
previous owner sold the properties for $244,280 in December 2009. Before any money was
exchanged, the seller declared bankruptcy and the property eventually sold at a Sheriff's auction.
The appellant responded that since the previous owner went bankrupt prior to paying the purchase
price, he doesn't feel the sale price should be used to determine value.
Chairman Garing asked the Assessor's representative to explain the 4 -year cycle used by Jefferson
County so that the appellant is aware of the process. Appraiser Shold explained the process and
informed the appellant that the assessed value is not changed outside of the 4 -year cycle. The
Sheriff's sale will be taken into consideration during the next revaluation cycle in 2013.
Chairman Garing asked if these units were being assessed this year would the value be lower?
Appraiser Shold replied, yes.
Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a
determination at a later date.
Kenneth & Connie Ward BOE: 12 -07 -R PN: 937 200 101
P.O. Bog 855
Quilcene, WA 98376
Kenneth and Connie Ward were not present. Appraiser Dennis Pownall represented the
Assessor's Office and was sworn in by Chairman Garing. Under appeal is the land and
improvement value of property located at 31 Mcardle, Quilcene.
Currently, the property is assessed at $107,865 ($27,000 for the land and $80,865 for the
improvements). The appellants estimate the value is $72,000 ($27,000 for the land and $45,000 for
the improvements).
Board of Equalization Minutes - August 6, 2012 Page: 3
On the petition form the appellants wrote the following reason for appealing the valuation of
their parcel: `Sny house is approximately 80 years old and the Assessor increased the value by
228 %. I believe he must have looked at the wrong parcel. He argued with my wife and told her
this was vacant land and we had built a new house on it. The vacant land we own is parcel 937
200105. "
Appraiser Pownall said that the appellants offered no evidence that the property is valued
incorrect. He talked to the appellants twice in which he came to an agreement with the
appellants. He was surprised that they filed an appeal. The square footage changed dramatically
somewhere between 2001 and 2005. The value increased because the new construction was
added. During the last revaluation period, the Quilcene area decrease 25 %. He reduced the
improvements by 25% for obsolescence.
Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a
determination at a later date.
ADDITIONAL BUSINESS
DISCUSSION re: Request from David Armitage to equalize all similar quarry properties
located in Jefferson County. The Board reviewed the Washington State Department of
Revenue's response on to how to proceed with this request.
The Board concurred to review this request in an open public meeting with both the requestor
and Assessor in attendance. Chairman Gating directed the Clerk to request documentation from
Assessor Jack Westerman and to notify Mr. Armitage of the meeting date. Mr. Armitage will be
allowed to provide additional documents prior to the meeting. Both parties will be given an
opportunity to provide comment.
Member Krist moved to adjourn the meeting at 11:20 a.m. until 9:30 a.m. on August 9, 2012.
Vice - Chairman Smith seconded the motion which carried by a unanimous vote.
ATTEST:
4 L Locke, k of the and
eshe R
JEFFERSON COUNTY
BOARD OF E UALIZATION
Dave Gating, Chai an
Mike Smith, Vice -rh
Henry Krist, Member