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Dave Garing
Henry Krist
Mike Smith
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Dave Garing Henry Krist Michael Smith
MINUTES
August 8, 2013
Chairman
Vice - Chairman
Member
Chairman Dave Garing called the meeting to order at 9:30 a.m. in the presence of Vice - Chairman Henry
Krist and Member Michael Smith.
APPROVAL OF MINUTES
Member Smith moved to approve the minutes of July 15, 2013. Vice - Chairman Krist seconded the motion
which carried by a unanimous vote.
ASSESSOR'S CERTIFICATE OF ASSESSMENT ROLLS
The Board reviewed the Assessor's Certificate of Assessment Rolls. Vice - Chairman Krist moved to
accept the Assessor's Certificate of Assessment Rolls for 2013 in the amount of 54,333,328,085.
Member Smith seconded the motion which carried by a unanimous vote.
ASSESSOR'S UPDATE
Assessor Jack Westerman, III and appraisal staff. Robert Shold, Charley Hough and John Pray were
present. Assessor Westerman reviewed the process for assessing property, and informed the Board on
the role of the Assessor's office as it relates to the Board of Equalization.
Assessor Westerman discussed levy amounts distributed to the local fire districts. He explained that
when property values decrease, the amount of money allotted to the fire districts also decreases. The
2013 revaluation area for Jefferson County is the City of Port Townsend. He provided and reviewed a
document titled Assessor's Report Card. The sales trend seems to show that the market values within
the City limits have decreased approximately 17.3 %.
Phone (360)385 -9100 Fax (360)385 -9382 jeffbocc @co.jefferson.wa.us
Board of Equalization Agenda - August 8, 2013 Page: 2
A document showing sales that occurred after the rolls closed in July, 2013 was provided to the Board.
The Assessor's staff will update this information on a weekly basis on their website through September.
The new True Automation system is in place and the Assessor's office will be assessing property
values in Jefferson County on an annual cycle beginning in 2014. Discussion ensued regarding the
conversion and the process for annual assessments using modeling and statistics to assess entire
neighborhoods.
ASSESSMENT CORRECTION
Vice Chairman Krist moved to accept the following assessment correction. Member Smith seconded
the motion which carried by a unanimous vote.
NAME
Joseph Nuber
Charles & Kum Sook Van Zee
23180 Hemlock Avenue
Moreno Valley, CA 92557 -8001
APPEAL NO. PARCEL NO.
BOE 13 -08 -R 970 800 015
HEARINGS
BOE: 13 -03 -LO PN: 954 900 016
13 -04 -LO 954 900 017
Charles and Kum Sook Van Zee were not present. Appraiser John Pray represented the Assessor's
Office and was sworn in by Chairman Gazing. Under appeal are two unimproved parcels located at
16 E. Go -Onna Drive in Quilcene.
Following is the current assessment and the appellants's estimate of value for the parcels under
appeal:
Parcel No. Current Assessed Value Appellants' Estimate of Value
954 900 016 $32,000 (Land Only) $11,000
954 900 017 $32,000 (Land Only) $11,000
On both petition forms the appellants wrote the following reason for appealing the valuation of their
parcels: "We purchased 954 900 016 and its contiguous lot 954 900 017 for $22, 000 on February
24, 2012. Both lots combined are less than one acre size which is less than land area required to
build a house. Therefore, they are recreation use at best for this time —Less Value!" The
appellants also provided two properties that are currently listed for sale: 1) $12,500; and 2) $17,000.
Appraiser Pray stated that the appellants purchased the two lots under appeal for $22,000 ($11,000
each) through a bank foreclosure sale in February, 2012. Both parcels were assessed as of January
1, 2010.
Board of Equalization Minutes — August 8, 2013 Page: 3
He provided the following comparable property sales:
Comparable Property 41
Parcel No.: 954 900 009
Location: 231 Go -Onna Beach Drive East, Quilcene
Sale Date: June, 2013
Sale Price: $29,500
Comparable Property #2
Parcel No.: 955 000 012
Location: Go -Onna Beach Tract, Division 2, Lot 12
Sale Date: July, 2012
Sale Price: $25,000
Appraiser Pray acknowledged that both comparable property sales listed above occurred after the
assessment date, however he provided them to show that properties in the area are valued correctly
and the appellants got a good deal. He stated that both parcels are assessed with a $10,000
improvement value for utilities. The parcels do not have utilities and he recommended the
improvement value be removed for a total value of $22,000 for each parcel. He informed the Board
that both parcels sold in 2006 for $74,500. The bank acquired it in January, 2011 with a balance of
$64,000 owing and sold it to the appellants for $22,000 in February, 2012.
Hearing no further testimony, Chairman Gating closed the hearing. The Board will make a
determination at a later date.
Anne Marie Nyland Living Trust BOE: 13 -10 -R PN: 701 194 005
P.O. Box 538
Quilcene, WA 98376
Anne Marie Nyland and Roger Sorenson (appellant's representative) were present. Appraiser John
Pray represented the Assessor's Office. After explaining the hearing process Chairman Gazing
swore in both parties. Under appeal is an improved, waterfront parcel located at 2110 East
Quilcene Road in Quilcene.
Currently, the property is assessed at $336,865 ($178,080 for the land and $158,785 for the
improvements). The appellant estimates the value to be $180,963 ($86,730 for the land and $94,23'
the improvements). The Assessor valued the property as of January 1, 2010 and on July 31, 2011
the improvement value was increased by $12,600 for new construction/improvement on the property.
The appellant's representative, Mr. Sorenson stated that there are two properties adjacent to the
appellant's parcel that sold recently for well below the assessed value and represent the true value. He
provided the following comparable property sales:
Board of Equalization Minutes — August 8, 2013 Page: 4
Appellant's Comparable Property `A'
Parcel No.: 701 194 006
Location:
2170 East Quilcene Road, Quilcene
Size:
1.3 Acres
Sale Date:
April, 2013
Sale Price:
$127,000
Appellant's Comparable Property W
Parcel No.: 701 194 009
Location: 2171 East Quilcene Road, Quilcene
Size: 3.33 Acres
Sale Date: April, 2013
Sale Price: $29,900 (Land Only)
Appellant's Comparable Property `C'
Parcel No.: 701 194 025
Location:
2062 East Quilcene Road, Quilcene
Size:
1.36 Acres
Sale Date:
April, 2008
Sale Price:
$300,000
Appraiser Pray provided the following comparable property sales:
Comparable
Parcel No.:
Location:
Value:
Sale Date:
Sale Price:
Property #1
701 301 017
2690 East Quilcene Road, Quilcene
$292,380
December, 2009
$294,000
Comparable Property #2
Parcel No.: 601 031 005
Location: 741 Rhododendron Drive, Quilcene
Value: $349,830
Sale Date: January, 2010
Sale Price: $349,000
Comparable Property #3
Parcel No.: 701355011
Location: 34 Silent Lake Place, Quilcene
Value: $130,375
Sale Date: December, 2009
Sale Price: $139,000 (Land Only)
Appraiser Pray stated the appellant's comparable property `A' was not listed on the open market
and he is not sure if it was an "arms length" transaction. Appellant's comparable property `B' is an
Board of Equalization Minutes — August 8, 2013 Page: 5
unimproved waterfront parcel that sold for less than the assessed value. Appellant's comparable
property `C' was sold by a person with the last name Sorensen to another person with the same last
name, implying that the seller and buyer are related.
The appellant's representative, Mr. Sorenson reiterated that the recent sales of neighboring properties
indicate the current fair market value.
Member Smith explained the four year cycle assessment currently used by Jefferson County and
informed the appellant and the appellant's representative that Jefferson County will be assessing
property values on an annual cycle beginning in 2014.
Hearing no further testimony, Chairman Gating closed the hearing. The Board will make a
determination at a later date.
Roger Sorensen BOE: 13 -11 -R PN: 701 194 006
P.O. Box 245 13 -12 -R 701 194 025
Neah Bay, WA 98357
Roger Sorenson was present. Appraiser John Pray represented the Assessor's Office. After
explaining the hearing process Chairman Garing swore in both parties. Under appeal are two
improved, waterfront parcels located off of East Quilcene Road in Quilcene.
The Assessor valued the property as of January 1, 2010. 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
701 194 006 $299,675 ($180,400 Land & $119,275 Imp) $127,000 ($76,000 Land & $51,000 Imp)
701 194 025 $301,555 ($144,500 Land & $157,055 Imp) $180,96' ) ($86,730 Land & $94,233 Imp)
Appraiser Pray provided the following comparable property sales for both parcels under appeal
Comparable Property 41
Parcel No.: 701 301 017
Location: 2690 East Quilcene Road, Quilcene
Value: $292,380
Sale Date: December, 2009
Sale Price: $294,000
Comparable
Parcel No.:
Location:
Value:
Sale Date:
Sale Price:
Property #2
601 031 005
741 Rhododendron Drive, Quilcene
$349,830
January, 2010
$349,000
Board of Equalization Minutes — August 8, 2013 Page: 6
Comparab
Parcel No.:
Location:
Value:
Sale Date:
Sale Price:
le Property 43
701 355 011
34 Silent Lake Place, Quilcene
$130,375
December, 2009
$139,000 (Land Only)
BOE 13 -11 -R (701194 006)
The appellant stated he acquired this parcel in April, 2013 for $127,000 and feels that is the current
fair market value. He provided the following comparable property sales:
Appellant's Comparable Property `A'
Parcel No.: 701 194 025
Location:
2062 East Quilcene Road, Quilcene
Size:
1.36 Acres
Sale Date:
April, 2008
Sale Price:
$300,000
Appellant's Comparable Property W
Parcel No.: 701 194 009
Location:
2171 East Quilcene Road, Quilcene
Size:
3.33 Acres
Sale Date:
April, 2013
Sale Price:
$29,900 (Land Only)
The appellant asked why the Assessor's representative did not consider his comparable property sale
`A' when establishing the value?
Appraiser Pray replied that comparable `A' was a sale between Sorensen and Sorensen and is not
considered an "arms length" transaction.
The appellant is concerned that Appraiser Pray can discount a sale that occurred. It shouldn't
matter if the sale is between family or was not listed on the open market.
Chairman Gating responded that the Assessor's representative may not use those types of sales,
however, the appellant is encouraged to provide any sale or documented evidence for the Board of
Equalization to consider in determining whether the Assessor's office has valued property correctly.
BOE 13 -12 -R (701 194 025)
The appellant stated he purchased this parcel in May 2008 for $300,000 and feels that amount
reflects fair market value. He provided the following comparable property sales:
Board of Equalization Minutes — August 8, 2013 Page: 7
Appellant's Comparable `A'
Parcel No.: 701 194 006
Location:
2170 East Quilcene Road, Quilcene
Size:
1.3 Acres
Sale Date:
April, 2013
Sale Price:
$127,000
Appellant's Comparable `B'
Parcel No.: 701 194 009
Location: 2171 East Quilcene Road, Quilcene
Size: 3.3' ) Acres
Sale Date: April, 2013
Sale Price: $29,900 (Land Only)
Appraiser Pray explained how waterfront properties are valued and discussed the different rates
used for low, medium and high bank properties.
Hearing no further testimony, Chairman Gating closed the hearing. The Board will make a
determination at a later date.
Paul & Michelle Moseley BOE: 13 -07 -R PN: 990 600 396
101 Fleet Drive
Port Ludlow, WA 98365
Paul and Michelle Moseley were not present. Appraiser Charley Hough represented the Assessor's
Office and was sworn in by Chairman Garing. Under appeal is the land and improvement value of
property located at 101 Fleet Drive in Port Ludlow.
Currently, the property is assessed at $173,030 ($75,000 for the land and $98,030 for the
improvements). The appellants estimate the value to be $80,000 ($60,000 for the land and $20,000 for
the improvements).
On the petition form the appellants wrote the following reason for appealing the valuation of their
parcel: "The market value is inflated artificially by funny money and bank lending practices and
has nothing to do with actual fair market value. I purchased the home for $154,000 and it has
deteriorated since that time. "
Appraiser Hough said that the property under appeal was assessed as of January 1, 2011. He
provided the following documents for review:
Area map of appellants' property;
Field sheet for appellants' property;
• Tax affidavit showing the property was purchased by the appellants on February 19,
2003 for $152,000;
All improved property sales within School District 949 that occurred during July
Board of Equalization Minutes — August 8, 2013 Page: 8
2010 through July 2011;
Assessor's Report Card showing all sales within School District #49 that occurred
after the closing of the assessment rolls (July 2011 through Mid - September 2011)
Appraiser Hough feels the appellants' property is assessed at fair market value.
Hearing no further testimony, Chairman Gating closed the hearing. The Board will make a
determination at a later date.
Member Smith moved to adjourn the meeting at 12:15 p.m. Vice - Chairman Krist seconded the
motion which carried by a unanimous vote.
ATTEST: 4
es ie R. Locke ,Clerk of the Board
JEFFERSON COUNTY
BOARD OF QUALIZATION
a
Dave Gar' e, C 'rman
v
Henry Krist, Vice - Chairman
ichael S bet