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Home My WebLink AboutM012813Y • ok EQU�t >� O Dave Garing Mike Smith Henry Krist 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 Dave Gering Henry Krist MINUTES January 28, 2013 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. HEARINGS (Continued from October 23, 2012) Robert Wise Marsh Andersen, LLC P.O. Box 10477 Bainbridge Island, WA 98110 BOE: 12 -21 -LO thru 12 -35 -LO Robert Wise and Realtor Karen Best were present. Appraiser John Pray represented the Assessor's Office. After explaining the hearing process Chairman Garing swore in all parties. Under appeal are 15 parcels located West of Hadlock Bay Road near the Port Hadlock Marina. A hearing was held on October 23, 2012 on the following appeals. On November 8, 2012 the Board determined it did not have adequate information and requested the Assessor's office provide worksheets for each tax parcel under appeal, a list of raw land sales in the immediate area with a parcel map and assessed valuations, raw land assessments in the immediate area, and any other relevant information that might be helpful to the Board in determining true and fair market value for each individual tax parcel. Phone (360)385 -9100 Fax (360)385 -9382 jeftboccoaco.jefferson.wa.us ASSESSOR'S APPELLANT'S APPEAL NO. PARCEL NO. ESTIMATE ESTIMATE OF VALUE BOE 12 -21 -LO 901 121 005 $24,000 $3,360 BOE 12 -22 -LO 901 121 007 $106,000 $14,840 BOE 12 -23 -LO 931 800 101 $30,000 $4,200 BOE 12 -24 -LO 966 000 101 $64,000 $8,960 BOE 12 -25 -LO 966 000 102 $192,000 $26,880 BOE 12 -26 -LO 966 000 201 $48,000 $6,720 Phone (360)385 -9100 Fax (360)385 -9382 jeftboccoaco.jefferson.wa.us Board of Equalization Minutes — January 28, 2013 Page: 2 BOE 12 -27 -LO 966 000 202 $80,000 $11,200 BOE 12 -28 -LO 966 000 301 $16,000 $2,240 BOE 12 -29 -LO 966 000 302 $16,000 $2,240 BOE 12 -30 -LO 966 000 303 $22,600 $3,164 BOE 12 -31 -LO 966 000 305 $8,000 $1,120 BOE 12 -32 -LO 901 121 009 $26,640 $1,825 BOE 12 -33 -LO 966 000 804 $34,720 $4,860 BOE 12 -34 -LO 997 900 010 $60,000 $8,400 BOE 12 -35 -LO 997 900 101 $60,000 $8,400 997 900101 (130E 12- 35 -LO) Appraiser Pray stated he feels the value of parcel 4997 900 101 is correct at $60,000. Karen Best stated that this parcel has been listed for sale for the last 10 months for $35,000. The appellant stated that the drianfield for the Inn at Port Hadlock uses a portion of this parcel which makes the building area very small. He is unsure if the parcel would meet building code requirements in order to get a building permit. Appraiser Pray was unaware that this parcel had an encroachment of a drainfield. Based on the appellant's testimony along with the listing price he would agree that this parcel is valued incorrectly. 997 900 010 (BOE 12- 34 -LO) Appraiser Pray stated that the Inn at Port Hadlock's drainfield is located on several parcels including the appellant's lot. He recommended the value be reduced to $6,000 due to limiting factors. The appellant responded that he would agree to the value of $6,000. 966 000 804 (BOE 12- 33 -LO) The appellant stated that this parcel is located on a busy road and there is an easement for Cedar Lane that cuts through this parcel. He asserts the value is $6,000. Ms. Best discussed comparable property sales that occurred in Port Hadlock. The topography of this parcel is steep with an overgrowth of brush. There would be a substantial cost to develop this parcel. Appraiser Pray stated that his original value was based on the previous sale of this and surrounding parcels. He recommends a negative 50% adjustment for limiting factors FOR a total value of $17,360. Ms. Best provided a history of the sale of the lots to the appellant in May 2012. The parcels are unable to be developed until the Port Hadlock sewer system is installed. Chairman Gating asked if the value is negatively impacted by a lack of a sewer system? t. Board of Equalization Minutes — January 28, 2013 Page: 3 Appraiser Pray responded that the lack of a sewer system is an issue and would affect the value. Member Krist asked what price this parcel would have been listed for sale for in 2010? Ms. Best replied that she would have listed it for sale for $8,000. This parcel has very little value by itself. 901 121009 (130E 12- 32 -LO) This parcel consists of approximately 4.6 lots and is currently assessed at $26,640. Appraiser Pray recommends a reduction of 50% for a value of $13,320. Ms. Best stated that this parcel is located between two busy roads and is similar to the previous parcel. It contains a power vault and is overgrown with brush. She and the appellant feel the value is $7,000. The appellant stated that a substantial amount of fill dirt would need to be brought in to establish a building site. 966 000 305 (13OE 12- 31 -LO); 966 000 301 (BOE 12- 28 -LO); 966 000 302 (BOE 12- 29 -LO) The appellant stated that he owns three of the four small lots in this area. He was informed that individually the lots are too small for a building site and he would have to combine his three lots which would make an unusual shaped building site. Ms. Best stated that in order to market these three lots they would have to be sold together and she would have listed them for sale for $8,000 or $9,000 in 2010. Appraiser Pray stated that currently parcel 9966 000 305 is valued at $8,000 and he would recommend an additional 50% reduction for a new value of $4,000. Parcel #966 000 304 is not owned by the appellant and if the Board determines a reduction is warranted, this parcel would need to be equalized. He also recommends the same value be given to parcels #966 000 301 and #966 000302. Member Krist clarified that parcels #966 000 301 and #966 000 302 are currently valued at $16,000 each and Appraiser Pray is recommending a negative 50% adjustment for a new value of $8,000 each. Appraiser Pray responded that Member Krist is correct. He is also recommending an additional negative 50% adjustment for these two lots for a total value of $4,000 each. This would make all three parcels owned by the appellant valued at $4,000 each. 966 000 303 (BOE 12- 30 -LO) Appraiser Pray recommends a 50% reduction in value for this parcel due to road noise and topography for a new value of $7,280. He confirmed this parcel is large enough for a building site. The appellant said that this parcel would need approximately nine feet of fill dirt to meet regulations for a building site. He doesn't feel this parcel would be appealing to a buyer because of its location. It is located on Oak Bay Road at the entrance to the marina. The sign for the Inn at Board of Equalization Minutes — January 28, 2013 Page: 4 Port Hadlock is located on this property as well as a power vault. Appraiser Pray recommended an additional 50% reduction in value due to location, for a new value of $3,640. 966 000 202 (BOE 12- 27 -LO) and 966 000 201 (BOE 12- 26 -LO) The appellant stated these two parcels are located on the same block and could potentially be used for boat/trailer storage. This area could possibly be used for commercial purposes and a commercial business would negatively impact a home. George Street is a gravel road located to the East of these parcels. Appraiser Pray stated that in keeping with the uniformity of his previous recommendations, he would suggest removing the view adjustment for a total value of $48,000 for parcel #966 000 202. He would also recommend removing the view adjustment for parcel 4966 000 201 and giving it a 50% reduction for a value of $16,000. Ms. Best discussed a comparable property sale located on Old Gardiner Road that sold for $33,000 in 2011. The appellant stated that if someone built a home or commercial building on the parcel in front of these parcels then the view would be obstructed. 966 000 102 (BOE 12- 25 -LO) and 966 000101 (BOE 12- 24 -LO) The appellant testified that in his opinion these two parcels would need to be sold together to allow a driveway to be installed due to the steep grade. Appraiser Pray stated that he recommends the view adjustment be removed which would change the value of parcel 9966 000 102 to $48,000 and the value of parcel 4966 000 101 to $16,000. 931800 101 (BOE 12- 23 -LO) The appellant stated that this parcel has no view and he asserts the value is $4,200. Appraiser Pray recommended the removal of the view adjustment for a value of $24,000. This parcel is located in a different plat which allows building on the smaller size lots. 901 121 007 (BOE 12- 22 -LO) Appraiser Pray stated that the current value of this parcel is $106,000. A mobile home was located on the parcel and has since been removed. The site was given a $10,000 improvement value for utilities, however, he feels the septic system is too old and not in working condition. He recommends removing the $10,000 improvement value for a new value of $64,000. 901 121 005 (BOE 12- 21 -LO) The appellant stated that this parcel has an easement for Cedar Lane. This gravel road cuts through the middle of this parcel and he feels the value should be $3,360. Appraiser Pray stated that he applied an adjustment for the easement and recommends a value of Board of Equalization Minutes — January 28, 2013 Page: 5 $24,000. Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a determination at a later date. NOTICE OF ADJOURNMENT Member Krist moved to adjourn the meeting at 11:55 a.m. Vice - Chairman Smith seconded the motion which carried by a unanimous vote. JEFFERSON COUNTY OARD OF PQUALIZ�kTION `� CC ATT S Dave Garing�C airman keslieftocke, Jerk of the Board Mike Smith, ice - Chairman Henry Krist, Member