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Dave Garing
Michael Smith
Henry Krist
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Dave Garing
MINUTES
August 12, 2013
Henry Krist
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 Henry
Krist and Member Michael Smith.
DETERMINATIONS
Per WAC 458 -14- 095(4) post hearing deliberations of the Board of Equalization are not recorded. The
Board began post hearing deliberations at 9:30 a.m. At the conclusion of the deliberations the Board
resumed the regular meeting at 10:55 a.m. and the following actions were taken.
Wolfe Family Trust BOE: 13 -01 -LO PN: 001 063 008
P.O. Box 1032 13 -02 -R 001 063 021
Port Townsend, WA 98368
BOE 13 -01 -LO (001 063 008)
The appellants' property is an unimproved waterfront parcel located at 313 Porter Lane, Port Townsend.
The appellants assert the true and fair market value of the property to be $250,000.
The appellants testified that they purchased the 3.26 acre waterfront property on April 16, 2013 for
$250,000. The appeal is based on the purchase price being the fair market value and therefore the
assessed valuation as well. The appellants provided two sales of comparable properties consisting of
unimproved land located on the same street. One property sold on October 15, 2008 for $325,000 and
the other sold on December 15, 2009 for $485,000.
The Assessor's representative valued the property as of January 1, 2012 at $356,495. He presented field
sheets for nine comparable, waterfront property sales, all being valued as of January 1, 2012 using
$2,100 per front foot for the first 100 feet and showing various adjustments for excess front footage or
acreage.
The Board concurred that the appellant did not present clear, cogent, and convincing evidence necessary
to overcome the presumptive correctness of the value established by the Assessor.
Member Smith moved to sustain the Assessor's valuation of $356,495. Vice - Chairman Krist seconded
the motion which carried by a unanimous vote. (See also minutes of July 31, 2013)
Phone (360)385 -9100 Fax (360)385 -9382 jeffbocc @co.jefferson.wa.us
Board of Equalization Minutes — August 12, 2013 Page: 2
BOE 13 -02 -R (001063 021)
The appellants' property is an improved waterfront lot located at 333 Porter Lane, Port Townsend. The
appellants assert the true and fair market value of the property to be $550,280 ($229,140 for the land and
$321,140 for the improvements). The Assessor valued the property as of January 1, 2012 at $611,700
($290,560 for the land and $321,140 for the improvements).
The appellants testified that they agree with the improvement value and are only appealing the land
value. Their estimate of value is based primarily on the valuation of the parcel adjacent to their property
which is nearly identical. That parcel sold in October 2008 for $325,000 and, at that time, the
assessment was reduced because the sale price was less than 90% of the assessed valuation. Therefore,
the appellants believe that their parcel should be adjusted as well. The appellants presented a fee
appraisal report for three comparable property sales.
The Assessor's representative presented a number of sales of comparable property located off of Porter
Lane including the parcel adjacent to the appellants' property which is also owned and being appealed by
the appellants (BOE 13- 01 -LO). All of the comparable properties are contiguous to each other. As
waterfront properties, they are all valued using $2,100 per front foot for the first 100 feet with various
adjustments for excess front footage or acreage.
After reviewing all the information submitted, the Board concurred that the appellants did not present
clear, cogent, and convincing evidence necessary to overcome the presumptive correctness of the value
established by the Assessor.
Vice - Chairman Krist moved to sustain the Assessor's valuation of $611,700 ($290,560 for the land and
$321,140 for the improvements). Member Smith seconded the motion which carried by a unanimous
vote. (See also minutes of July 31, 2013)
Charles & Kum Sook Van Zee BOE: 13 -03 -LO PN: 954 900 016
23180 Hemlock Avenue 13 -04 -LO 954 900 017
Moreno Valley, CA 92557 -8001
The appellants' property consists of two unimproved parcels located at 16 E. Go -Onna Drive, Quilcene.
The appellants assert the true and fair market value of each parcel to be $11,000. The Assessor valued
both parcels as of January 1, 2010 at $32,000 each.
The appellants were not available to present oral testimony but indicated on their petition form that they
purchased both parcels on February 24, 2012 for $22,000 ($11,000 each). Both lots combined are less
than one acre which does not meet the building code requirements to build a house. Therefore, the
parcels could only be used for recreational purposes. The appellants provided two Real Estate listings
for properties located in Quilcene.
The Assessors representative presented two sales of comparable property located in the immediate
vicinity which are slightly larger than the appellants' lots one of the properties sold for $25,000 on July
31, 2012 and the other sold for $29,500 on June 17, 2013. The Assessor's representative testified that a
Board of Equalization Minutes — August 12, 2013 Page: 3
$10,000 improvement value for utilities was added to the value of both parcels. Currently, there are no
utilities available to either property and that value should be removed.
BOE 13 -03 -LO (954 900 016)
Based on all available evidence, testimony and a recommendation by the Assessor's representative,
Vice - Chairman Krist moved to overrule the Assessor's value and reduce it from $32,000 to $22,000.
Member Smith seconded the motion which carried by a unanimous vote. (See also minutes of August 8,
2013)
BOE 13 -04 -LO (954 900 017)
Based on all available evidence, testimony and a recommendation by the Assessor's representative,
Member Smith moved to overrule the Assessor's value and reduce it from $32,000 to $22,000. Vice -
Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of August 8,
2013)
Thomas Rice BOE: 13 -05 -LO PN: 938100 427
84 Grenville Court 13 -06 -LO 938 100 430
Port Townsend, WA 98368
The appellant's property consists of two unimproved water view lots located in Cape George Colony
fronting Sunset Boulevard, Port Townsend. The appellant asserts the true and fair market value of
parcel #938 100 427 to be $80,000 and parcel #938 100 430 to be $40,000.
The appellant testified that he purchased both parcels in a single transaction in January 2013 for
$113,000. He indicated the lots had been listed together on the open market for $329,000 in 2007,
$225,000 in 2009, and $150,000 in 2012. He also stated that parcel #938 100 427 does not meet the
requirement for an approved septic system and there are water runoff issues in this area. It was noted
that the appellant purchased the two parcels for $113,000 but he recognizes a greater combined value of
$120,000 in his petition. The appellant did not provide the Board with any additional market sales data
to support his contention.
The Assessor's representative explained that the base value for each of the individual lots as of January
1, 2012 is $120,000 each. However, parcel #938 100 430 received a negative 50% adjustment for its use
as a drainfield resulting in an assessed value of $60,000. He also noted that the Department of
Community Development had rescinded a restrictive covenant placed on both lots, thereby, separating
them into two individual and distinct parcels. He provided an appraisal worksheet, a map of the
immediate vicinity with notations of comparable property sales, four sales of comparable property that
occurred between June 2010 and May 2012, and appraisal worksheets with sales affidavits for the four
comparable property sales. The Assessor's representative acknowledged three of the comparable
property sales were improved property, but, he explained that he included them to demonstrate the
uniform land base rate used for water view property in this neighborhood.
After reviewing all the information submitted, the Board concurred that the appellants did not present
clear, cogent, and convincing evidence necessary to overcome the presumptive correctness of the value
established by the Assessor.
Board of Equalization Minutes — August 12, 2013 Page: 4
BOE 13 -05 -LO (938 100 427)
Vice - Chairman Krist moved to sustain the Assessor's valuation of $120,000. Member Smith seconded
the motion which carried by a unanimous vote. (See also minutes of July 31, 2013)
BOE 13 -06 -LO (938 100 430)
Member Smith moved to sustain the Assessor's valuation of $60,000. Vice - Chairman Krist seconded
the motion which carried by a unanimous vote. (See also minutes of July 31, 2013)
Paul & Michelle Moseley BOE: 13 -07 -R PN: 990 600 396
101 Fleet Drive
Port Ludlow, WA 98365
The appellants' property is a single family residence located at 101 Fleet Drive in Port Ludlow. The
appellants assert the true and fair market value of the property to be $80,000 ($60,000 for the land and
$20,000 for the improvements). The Assessor valued the property as of January 1, 2011 at $173,030
($75,000 for the land and $98,030 for the improvements).
The appellants were not available to present oral testimony but indicated on their petition form that they
purchased the property in February 2003 for $154,000 and since that time it has deteriorated. They also
believe the market value is artificially inflated by "funny money" and bank lending practices. Their
petition indicated they would submit additional documentary evidence, however, none was received by
the Board.
The Assessor's representative presented a tax parcel map of the immediate area, a copy of the appraisal
worksheet, a sales affidavit indicating the property had sold for $152,000 in February 2003, a list of all
property sales that occurred in School District #49 from July 2010 to July 2011, and the Assessor's
Report Card for all School District #49 sales after the closing of the roles from July 2011 to mid -
September 2011.
After reviewing all the information submitted, the Board concurred that the appellants did not present
clear, cogent, and convincing evidence necessary to overcome the presumptive correctness of the value
established by the Assessor.
Vice - Chairman Krist moved to sustain the Assessor's valuation of $173,030 ($75,000 for the land and
$98,030 for the improvements). Member Smith seconded the motion which carried by a unanimous
vote. (See also minutes of August 8, 2013)
KBW Profit Sharing Trust BOE: 13 -09 -LO PN: 990 400 499
Kevin Weed
P.O. Box 980032
Park City, UT 84098
Board of Equalization Minutes — August 12, 2013 Page: 5
The appellant's property is an unimproved parcel located off of Puget Loop in Port Ludlow. The
appellant asserts the true and fair market value of the property to be $18,000. The Assessor valued the
property as of January 1, 2011 at $42,250.
The appellant was not available to present oral testimony, but, indicated on his petition form that he
purchased the property on March 18, 2013) for $18,000. He also purchased the adjoining lot, with
identical characteristics, on the same date from a different seller for $18,000. The adjoining lot is
assessed at $19,500, which the appellant feels is "accurate."
The Assessor's representative testified that all of the similar lots in this area were assessed as of January
1, 2011 at $19,500. The appellant's property was accidently left at the higher value which is an error.
He recommends the appellant's property be reduced in value from $42,250 to $19,500.
Based on all available evidence, testimony and a recommendation by the Assessor's representative,
Member Smith moved to overrule the Assessor's value and reduce it from $42,250 to $19,500. Vice -
Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of July 31,
2013)
Anne Marie Nyland Living Trust BOE: 13 -10 -R PN: 701 194 005
P.O. Box 538
Quilcene, WA 98376
The appellant's property is an improved waterfront parcel located at 2110 E. Quilcene Road, Quilcene.
The appellant asserts the true and fair market value of the property to be $180,963 ($86,730 for the land
and $94,233 for the improvements). The Assessor valued the property as of January 1, 2010 at $324,265
($178,080 for the land and $146,185 for the improvements). On July 31, 2011 the Assessor increased
the value by $12,600 for new construction on the property, for a new total assessment of $336,865.
The appellant was present at the hearing. She indicated on her petition form that property values have
decreased significantly over the last five years and two properties adjacent to her property, which had
been on the market since 2012, sold within 60 days prior to the petition date at amounts well below their
assessed values. She listed sales of three comparable properties. One of the properties sold on April 30,
2013 for $127,000, and another sold on April 26, 2013 for $29,900, and the third one sold in April, 2008
for $300,000. The appellant's representative, Roger Sorensen, testified at the hearing in support of her
petition.
The Assessor's representative provided an appraisal worksheet, a map of the immediate vicinity with
valuation notations, and three comparable property sales that occurred on December 7, 2009 for
$294,000; December 19, 2009 for $139,000; and January 21, 2010 for $349,000. He testified that the
comparable property sales submitted by the appellant occurred after the assessment date. The assessed
value is correct as of January 1, 2010.
The Board concurred that the appellant did not present clear, cogent, and convincing evidence necessary
to overcome the presumptive correctness of the value established by the Assessor.
Board of Equalization Minutes — August 12, 2013 Page: 6
Vice - Chairman Krist moved to sustain the Assessor's valuation of $336,865 ($178,080 for the land and
$158,785 for the improvements). Member Smith seconded the motion which carried by a unanimous
vote. (See also minutes of August 8, 2013)
Roger Sorensen BOE: 13 -11 -R PN: 701 194 006
P.O. Box 245 13 -12 -R 701 194 025
Neah Bay, WA 98357
BOE 13 -11 -R (701 194 006)
The appellant's property is an improved waterfront parcel located at 2170 E. Quilcene Road, Quilcene.
The appellant asserts the true and fair market value of the property to be $127,000 ($76,000 for the land
and $51,000 for the improvements). The Assessor valued the property as of January 1, 2010 at $299,675
($180,400 for the land and $119,275 for the improvements).
The appellant was present at the hearing. He testified that he purchased the property in 2013 for
$127,000; property values have decreased significantly during the recession which started in 2007; and
that a land parcel which borders his property sold in the same time frame for an average of $10,000 per
acre (being 50% of its assessed value). He listed sales of two comparable properties. One property sold
on April 1, 2008 for $300,000 and the other on April 27, 2013 for $29,900 (the latter being the land sale
referred to above).
The Assessor's representative provided an appraisal worksheet, a map of the immediate vicinity with
valuation notations, and sales of three comparable properties, including worksheets, that sold in
December 2009 for $294,000; December 2009 for $139,000; and January 2010 for $349,000.
The Board concurred that the appellant did not present clear, cogent, and convincing evidence necessary
to overcome the presumptive correctness of the value established by the Assessor.
Member Smith moved to sustain the Assessor's valuation of $299,675 ($180,400 for the land and
$119,275 for the improvements). Vice - Chairman Krist seconded the motion which carried by a
unanimous vote. (See also minutes of August 8, 2013)
BOE 13 -12 -R (701 194 025)
The appellant's property is an improved waterfront parcel located at 2062 E. Quilcene Road, Quilcene.
The appellant asserts the true and fair market value of the property to be $180,963 ($86,730 for the land
and $94,233 for the improvements). The Assessor valued the property as of January 1, 2010 at $301,555
($144,500 for the land and $157,055 for the improvements).
The appellant was present at the hearing and testified that he purchased the property in 2008 for
$300,000, and stated that property values have decreased significantly over the last five years. On April
30, 2013 he purchased a similar property having features almost identical to the subject property for
$127,000; property values have decreased significantly during the recession which started in 2007. He
also testified that there has been a sale of bare land within 100 yards of his property at a price of $10,000
per acre.
The Assessor's representative provided an appraisal worksheet, a map of the immediate vicinity with
Board of Equalization Minutes — August 12, 2013 Page: 7
valuation notations, and sales of three comparable properties, including worksheets, that sold in
December 2009 for $294,000; December 2009 for $139,000; and January 2010 for $349,000.
The Board concurred that the appellant did not present clear, cogent, and convincing evidence necessary
to overcome the presumptive correctness of the value established by the Assessor.
Vice - Chairman Krist moved to sustain the Assessor's valuation of $301,555 ($144,500 for the land and
$157,055 for the improvements). Member Smith seconded the motion which carried by a unanimous
vote. (See also minutes of August 8, 2013)
Vice - Chairman Krist moved to adjourn the meeting at 11:02 a.m. Member Smith seconded the motion
which carried by a unanimous vote.
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L slie R. Locke, Clerk of the Board
JEFFERSON COUNTY
jBOARD OF EQUALIZATION
1J(G.st a:
Dave Gar 4 Ch azrlrtan
Henry Krist, Vice- Chairman
Michael Smith, Member