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HomeMy WebLinkAboutM060513• dk EQU44�� Dave Garing Mike Smith Henry Krist Dave Gering MINUTES June 5, 2013 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 Henry Krist 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. APPROVAL OF MINUTES Vice - Chairman Smith moved to approve the minutes of November 8, 14 and 20, and December 13, 2012 and January 23, and 28, and February 7 and 14, and May 9, 2013. Member Krist seconded the motion which carried by a unanimous vote. HEARINGS Herbert & Eve Laeger BOE: 12 -71 -R PN: 978 802 029 81 Crystal Court Port Ludlow, WA 98365 Eve Laeger was present. Appraiser Charley Hough represented the Assessor's office. After explaining the hearing process Chairman Garing swore in both parties. Under appeal is property located at 81 Crystal Court, Port Ludlow. Currently, the property is assessed at $384,580 ($135,000 for the land and $249,580 for the improvements). The appellant estimates the value to be $315,000 ($135,000 for the land and $180,000 for the improvements). The appellant stated they purchased the property in November 2012 for $315,000. The appellant stated their comparable property sale "A" is located in the same neighborhood and has the same square footage as their property. The appellant also noted that the assessed value for comparable property "A" is $336,995 and their assessed value is $384,580. There seems to be an inequity in those values. Phone (360(385 -9100 Fax (360)385 -9382 jeffbocc@co.jefferson.wa.us Board of Equalization Minutes — June 5, 2013 Page: 2 Appellants' Comparable Property "A" Parcel No.: 978 802 012 Location: 610 Mt. Constance Way, Port Ludlow Value: $336,995 Sale Date: December, 2012 Sale Price: $319,000 On their petition the appellants provided 5 (A thru E) comparable property sales that occurred after the assessment date of January 1, 2011. As an addendum to their petition, the appellants provided the following comparable property sales that occurred prior to the assessment date: Appellants' Comparable Property 41 Parcel No.: 990 400 143 Location: 22 Cressey Lane, Port Ludlow Value: $244,035 Sale Date: September, 2010 Sale Price: $300,000 Appellants' Comparable Property 92 and #2A Parcel No.: 978 900 061 Parcel No.: 978 900 060 Location: 341 Olympus Blvd., Port Ludlow Value: $205,695 Value: $20,000 Sale Date: July, 2010 Sale Price: $294,900 Appellants' Comparable Property 43 Parcel No.: 990 500 040 Location: 74 Falcon Lane, Port Ludlow Value: $165,895 Sale Date: September, 2010 Sale Price: $200,000 Appellants' Comparable Property #4 Parcel No.: 990 500 052 Location: 102 Warbler Lane, Port Ludlow Value: $168,410 Sale Date: December, 2010 Sale Price: $218,000 Board of Equalization Minutes — June 5, 2013 Page: 3 Appellants' Comparable Property 45 Parcel No.: 990 603 107 Location: 43 Pioneer Drive, Port Ludlow Value: $183,515 Sale Date: December, 2010 Sale Price: $225,000 Annellants' Comparable Pronerty #6 Parcel No.: 951 400 008 Location: 184 Dogleg Lane, Port Ludlow Value: $238,205 Sale Date: October, 2010 Sale Price: $225,000 Appellants' Comparable Property #7 Parcel No.: 994 600 21 1 Location: 81 Joan Street, Port Ludlow Value: $284,635 Sale Date: August, 2010 Sale Price: $245,137 Annellants' Comparable Property 98 Parcel No.: 952 900 006 Location: 202 Garten Road, Port Ludlow Value: $231,580 Sale Date: August, 2010 Sale Price: $263,000 Appraiser Hough provided five (5) comparable property sales and he also provided information on the comparable property sales provided by the appellant. The appellants' property is located in the Olympic Terrace Division II established by Port Ludlow Associates in 2008. The following comparable property sales were reviewed: Comparab Parcel No.: Location: Value: Sale Date: Sale Price: le Propertv #1 978 802 028 91 Crystal Court, Port Ludlow $417,455 April, 2010 $496,000 Board of Equalization Minutes — June 5, 2013 Page: 4 Comparable Property #2 Parcel No.: 978 802 030 Location: 61 Crystal Court, Port Ludlow Value: $344,680 Sale Date: March, 2009 Sale Price: $385,000 Comparable Property 43 Parcel No.: 978 802 010 Location: 570 Mt. Constance Way, Port Ludlow Value: $363,855 Sale Date: September, 2011 Sale Price: $375,000 Comparable Property 94 Parcel No.: 978 802 011 Location: 580 Mt. Constance Way, Port Ludlow Value: $349,325 Sale Date: December, 2012 Sale Price: $349,900 Comparable Property 45 Same as appellants' Comparable Property "A" Appraiser Hough also provided a listing history of the appellants' property: LISTED March 20, 2008 June 5, 2009 August 8, 2010 April 19, 2012 August 30, 2012 November 12, 2012 PRICE $589,900 $469,000 $400,000 $339,900 $324,900 $315,000 SOLD Appraiser Hough stated that the appellants' comparable property sales #2, #7 and #8 are not located within the Port Ludlow Master Planned Resort. The appellants' comparable property sales #2 and 43 were estate sales and #7 was a bargain and sale deed. He noted that all of his comparable property sales sold for more than the assessed value. Hearing no further testimony, Chairman Gating closed the hearing. The Board will make a determination at a later date. Board of Equalization Minutes — June 5, 2013 Page: 5 Richard Chapa BOE: 12 -73 -R PN: 985 203 609 1151 V Street Port Townsend, WA 98368 Richard Chapa was present. Appraiser John Pray represented the Assessor's Office. After explaining the hearing process Chairman Garing swore in both parties. Under appeal is the land and improvement value of property located at 1151 V Street, Port Townsend. Currently, the property is assessed at $412,260 ($122,500 for the land and $289,760 for the improvements). The appellant estimates the value to be $351,008 ($104,300 for the land and $246,708 for the improvements). The appellant stated he moved into the area in 2004, rented a home, and finally purchased a home in August 2012. He was unaware of the four year assessment cycle used by the Jefferson County Assessor's office and agrees with the fair market value as of the assessment date of January 1, 2009. However, he believes there are some discrepancies with items that are valued on the Assessor's worksheet. There is no carpet on the first floor; the back porch has deteriorated and needs to be replaced; the appliances have not been replaced since the home was built in 2001; and the heat pump has been removed and replaced with forced air. Appraiser Pray stated that the Assessor's office is in the process of re- assessing properties in the Port Townsend revaluation area and he estimates values will decrease 15 -20% from four years ago. Using the sales data report, the appellant's property value as of January 1, 2013 will be approximately $340,000. Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a determination at a later date. Chris & Laurie Malan BOE: 12 -72 -R PN: 921 191 035 740 North Northridge Drive Bountiful, UT 84010 Chris and Laurie Malan were not present. Appraiser John Pray represented the Assessor's Office and was sworn in by Chairman Gazing. Under appeal is the land and improvement value of property located at 3135 Oak Bay Road, Port Hadlock. Currently, the property is assessed at $460,840 ($315,675 for the land and $145,165 for the improvements). The appellants estimate the value to be $335,000 ($229,475 for the land and $105,525 for the improvements). On the petition form the appellants wrote the following reason for appealing the valuation of their parcel: "Property values in Kitsap, Jefferson and Clallam Counties have declined significantly over the past several years. The subject property was on the market in excess of], 150 days. The property was purchased by petitioner on October 2, 2012 for $335, 000 which represents 100% the true and fair Board of Equalization Minutes — June 5, 2013 Page: 6 market value of this property and the amount we, as willing and unobligated buyers, were willing to pay a willing and unobligated seller. " Appraiser Pray stated that the appellants' property consists of 3.38 acres with 168 feet of waterfront. The appellants purchased the property in October 2012 for $335,000 and he feels they got a great deal. The first level of the home consists of 1,776 square feet with a daylight basement that is 75% complete. The property has beach access, an unobstructed water view, large detached garage, and a carport. The following comparable property sales using the same waterfront foot rate were reviewed: Comparable Property #1 Parcel No.: 921 182 010 Location: 301 Old Oak Bay Road, Port Hadlock Value: $300,720 Sale Date: May, 2011 Sale Price: $329,000 Comparal Parcel No. Location: Value: Sale Date: Sale Price: )le Property #2 921 294 002 551 Bay Way, Port Ludlow $525,095 December, 2010 $644,100 Comparable Property 43 Parcel No.: 916 800 004 Location: 346 Bay Way, Port Ludlow Value: $622,875 Sale Date: August, 2010 Sale Price: $787,500 Appraiser Pray 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. Eric Lund & Joy Pollock BOE: 12 -74 -R PN: 984 600 202 1029 W. San Antonio Street San Marcos, TX 78666 Eric Lund and Joy Pollock were 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 property located at 630 Roosevelt Street, Port Townsend. Currently, the property is assessed at $477,870 ($217,000 for the land and $260,870 for the Board of Equalization Minutes — June 5, 2013 Page: 7 improvements). The appellants estimate the value to be $405,000 ($217,000 for the land and $188,000 for the improvements). On the petition form the appellants wrote the following reason for appealing the valuation of their parcel: "l) Actual selling price of this property on 8110112 is S405,000, 2) comps for similar houses sold in area range $375, 000 to $426, 000. " Appraiser Pray stated the appellants purchased the property in August, 2012 for $405,000 and it is currently valued as of January 1, 2009 at $447,870. He said the Assessor's office is in the process of re- assessing property in the Port Townsend revaluation area and he estimates values will decrease 15 -20% from four years ago. Using the sales data report, the appellants' property value as of January 1, 2013 will be approximately $380,000 (20% reduction) or approximately $405,000 (15% reduction). He added that the property sold in September 2005 for $475,000. Later that year, a permit was approved to install an elevator showing improvements have been made to the property. The property was listed for sale in September, 2010 for $565,000. The asking price was reduced five times before the appellants purchased the property in August 2012. Appraiser Pray reviewed the appellants' comparable property sales: Comparable Property 41 Parcel No.: 988 801 206 Location: 833 Taylor Street, Port Townsend Value: $361,795 Sale Date: August, 2008 Sale Price: $375,000 Comparabl Parcel No.: Location: Value: Sale Date: Sale Price: e Property #2 974 101 402 656 Root Street, Port Townsend $394,265 September, 2009 $410,000 Comparable Property #3 Parcel No.: 965 701 904 Location: 912 Benton Street, Port Townsend Value: $361,970 Sale Date: July, 2008 Sale Price: $425,000 Comparable Property #4 Parcel No.: 984 905 503 Location: 735 U Street, Port Townsend Value: $398,650 Sale Date: October, 2009 Sale Price: $426,000 Board of Equalization Minutes — June 5, 2013 Page: 8 In response to a question raised by Chairman Gating of whether the comparable property sales submitted by the appellants are comparable, Appraiser Pray stated that they are not comparable. The appellants' property has a view of the water and the comparable properties do not. 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 11:00 a.m. Vice - Chairman Smith seconded the motion which carried by a unanimous vote. JEFFERSON COUNTY EQUALIZATION ATT ST: �> Dave Gar ng, G , she R. Locke, Cl r of the Board Mike Smith, Vi Henry Krist, Member