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Home My WebLink AboutM020713A\ • ok EQUq4�� Dave Garing Mike Smith Henry Krist 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 Dave Gering Henry Krist MINUTES February 7, 2013 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. REQUEST TO RECONVENE A "Request to Reconvene" was received by the Board of Equalization for the 2012 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 2012 Board of Equalization for the following taxpayer appeal that was timely filed: APPELLANT PARCEL NO. Herbert & Eve Laeger 978 802 029 Vice - Chairman 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 — February 7, 2013 Page: 2 I:iX V9 WT1&y Kenneth Gentil BOE: 12 -70 -R PN: 948 320 001 909 Rosecrans Street Port Townsend, WA 98368 Kenneth Gentil was present. Appraiser Dennis Pownall represented the Assessors office. After explaining the hearing process Chairman Garing swore in both parties. Under appeal is property located at 909 Rosecrans Street, Port Townsend. Currently, the property is assessed at $124,855 ($78,000 for the land and $46,855 for the improvements). The appellant estimates the value to be $65,000 ($40,000 for the land and $25,000 for the improvements). The appellant stated he purchased his home in May 2011 for $65,000. He appealed the assessed value in 2011 and he and the Assessor's Office came to an agreement for an assessed value of $78,500. The improvement value was $500 because the home was in shambles and near demolition. Appraiser Pownall stated the assessment date of this property is January 1, 2009. The appellant's property was listed for sale in 2010 for $120,000 and finally sold to the appellant in 2011 for $65,000. In 2009, Appraiser Pownall noted on the field sheet questioning, "is this salvageable ?" The remodel of the home is considered new construction and was given a new value of $46,855. There was also an error where the effective age was 0 and he recommends changing it to 35 years effective age. That would reduce the improvement value to $22,020 which is more in line with the improvements that have been made. The appellant's property will be re- assessed in 2013 and Appraiser Pownall expects values will decrease 20 %. The appellant is also participating in the senior exemption program. Chairman Garing asked the appellant if he agreed with Appraiser Pownall's recommendation to reduce the effective age to 35 years reducing the improvement value to $22,020. The appellant responded that he feels the purchase price is the value. The only major improvements he has made is installing a new roof and fixing up the bathroom. Member Krist asked how much money the appellant has spent on remodeling his home? The appellant replied he has spent approximately $3,000 - $4,000. Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a determination at a later date. Board of Equalization Minutes — February 7, 2013 Page: 3 North Slope Tree Farm BOE: 12 -64 -LO PN: 001303 001 Reed Gunstone Gift Trust P.O. Box 216 Port Townsend, WA 98368 Reed Gunstone was not present. Appraiser Charley Hough represented the Assessor's Office and was sworn in by Chairman Garing. Under appeal is the land value of property located on the waterfront in Discovery Bay, Port Townsend. Currently, the property is assessed at $1,250,635. The appellant estimates the value is $700,000. On the petition form the appellant wrote the following reason for appealing the valuation of his parcel: "Property was for sale at value below appraised value — no offers. Appraisal value to be submitted. Request information the Assessor used in valuing this property. " Appraiser Hough stated that the appellant's property is in both the Open Space -Open Space program and the Open Space- Timber program. He stated that the taxable value of $445,095 is correct. However, there is a manifest error in the calculation of the fair market value and a correction is in order to reduce the fair market value from $1,250,635 to $1,061,645 which does not affect the taxable value. Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a determination at a later date. Irene Gunstone BOE: 12 -61 -R PN: 002 344 006 Reed Gunstone 12 -62 -LO 901 063 001 P.O. Box 216 Port Townsend, WA 98368 Reed Gunstone was not present. Appraiser John Pray represented the Assessor's Office and was sworn in by Chairman Garing. Under appeal are two parcels located in Gardiner. 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 002 344 006 $45,280 ($43,280 land/$2,000 imps) $28,000 ($30,000 land/- $2,000 imps) 901 063 001 $355,250 (land only) $149,000 (land only) 002 344 006 Under appeal is the land and improvement value of 1.82 acres located off of Highway 101 in Gardiner. On the petition form the appellant wrote the following reason for appealing the valuation of his parcel: "Property was for sale below appraised value — Realtor stated S25, 000 - $30, 000. Less tear down cost of cabin (est. $2 -3, 000). " Board of Equalization Minutes — February 7, 2013 Page: 4 Appraiser Pray stated that this parcel has a "rustic" cabin with a dirt floor that is valued at $2,000. He provided the Board with a sales data sheet for all sales that occurred during the period of July 2011 to July 2012. Appraiser Pray informed the Board that the appellant listed this parcel along with parcel 4002 344 012 for sale in July 2012 for $129,360. The total assessed value of both parcels as of January 1, 2012 is $90,950. The appellant reduced the listing price in September 2012 to $89,900. According to the listing information, the septic system is failing. Appraiser Pray feels the current value is correct. 901 063 001 Under appeal is the land value of a 1,150 foot waterfront parcel located in Gardiner. On the petition form the appellant wrote the following reason for appealing the valuation of his parcel: "Property was for sale - below appraised valuation by Assessor -Appraisal to be completed. " Appraiser Pray provided the Board with a sales data sheet for all sales that occurred during the period of July 2011 to July 2012 in the revaluation area. He feels the current value is correct. Hearing no further testimony, Chairman Gating closed the hearing. The Board will make a determination at a later date. Reed Gunstone BOE: 12 -63 -R PN: 002 344 012 P.O. Box 216 Port Townsend, WA 98368 Reed Gunstone was not present. Appraiser John Pray represented the Assessor's Office and was sworn in by Chairman Gating. Under appeal is the land and improvement value of property located off of Highway 101 in Gardiner. Currently, the property is assessed at $45,670 ($30,000 for the land and $15,670 for the improvements). The appellant estimates the value to be $25,000 ($30,000 for the land and - $5,000 for the improvements). On the petition form the appellant wrote the following reason for appealing the valuation of his parcel: "Property did not sell at below assessed value. Listing agent has stated $25, 000 as maximum price. Break ins /theft /damage to improvements, old, structure is a tear down. " Appraiser Pray stated that this parcel was listed for sale with parcel #002 344 006 in July 2012 for $129,360. The total assessed value of both parcels as of January 1, 2012 is $90,950. The appellant reduced the listing price in September 2012 to $89,900. According to the information provided by the appellant on the petition form, the septic system is failing; there have been break -ins and theft damage to improvements; and the home has mold. He recommends reducing the land value to $24,000 and the improvement value to $5,000 for a total value of $29,000. Hearing no further testimony, Chairman Gazing closed the hearing. The Board will make a determination at a later date. Board of Equalization Minutes — February 7, 2013 Page: 5 Reed Gunstone Gift Trust BOE: 12 -65 -R PN: 002 363 002 P.O. Box 216 Port Townsend, WA 98368 Reed Gunstone was not present. Appraiser John Pray represented the Assessor's Office and was sworn in by Chairman Garing. Under appeal is the land and improvement value of waterfront property located at 3505 Old Gardiner Road, Gardiner. Currently, the property is assessed at $1,029,355 ($800,800 for the land and $228,555 for the improvements). The appellant estimates the value to be $750,000 (No breakdown between land and improvements provided). On the petition form the appellant wrote the following reason for appealing the valuation of his parcel: "Varies from appraised value%omps. " Appraiser Pray stated that the appellant's parcel is a nice piece of property. He provided the Board with a sales data sheet for all sales that occurred during July 2011 to July 2012 in the revaluation area. The appellant's property consists of approximately 1,350 feet of waterfront. The property includes a 2,098 square foot home that was built in 1956. The basement is assessed at 55% complete with a double garage. The home has been remodeled but it is not noted when the remodel was done. He feels the value is correct. Hearing no further testimony, Chairman Garing closed the hearing. The Board wilt make a determination at a later date. NOTICE OF ADJOURNMENT: Member Krist moved to adjourn the meeting at 11:00 a.m. Vice - Chairman Smith seconded the motion which carried by a unanimous vote. AT� F/ � Leslie R. Loche Board JEFFERSON COUNTY BOARD OF/ QUALIZATION Daa�ve,G,paridk. hairmal Cl/Mike hair Henry Krist, Member