HomeMy WebLinkAboutM102913•
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Dave Garing
Henry Krist
Mike Smith
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Dave Garing Henry Kriat Michael Smith
MINUTES
October 29, 2013
Chairman
Vice - Chairman
Member
Chairman Dave Garing called the meeting to order at 10:00 a.m. in the presence of Vice - Chairman Henry
Krist. Member Michael Smith was absent.
ASSESSOR'S RE- CERTIFICATION OF ASSESSMENT ROLLS
On August 8, 2013 the Board reviewed and approved the Assessor's Certificate of Assessment Rolls.
The previously approved Certificate of Assessment Rolls contained an error and the Assessor's Office
provided a corrected certificate. Vice - Chairman Krist moved to accept the Assessor's Re- Certification
of Assessment Rolls for 2013 in the amount of $4,334,996,270. Chairman Garing seconded the
motion. The motion carried.
CONSIDERATION OF PETITION RECEIVED AFTER FILING DEADLINE
The Board reviewed a petition received after the filing deadline September 3, 2013. Per WAC
84.40.038, Section 2, the Board of Equalization may accept a petition filed after the deadline under
certain circumstances. The appellants provided evidence to show that they were out of the country and
were unable to file a petition within 30 days. Vice - Chairman Krist moved to accept the following
petition. Chairman Gating seconded the motion. The motion carried.
NAME PARCEL NO.
Aimee Boulanger & Will Patric 984 902 204
Phone (360)385 -9100 Fax (360)385 -9382 jeffbocc@co.jefferson.wa.us
Board of Equalization Agenda — October 29, 2013 Page: 2
ASSESSMENT CORRECTIONS AND PETITION WITHDRAWAL
Vice - Chairman Krist moved to accept the following assessment corrections and petition withdrawal.
Chairman Garing seconded the motion. The motion carried.
NAME
APPEAL NO.
Elizabeth Berman
BOE 13 -25 -LO
" "
BOE 13 -26 -LO
Rick Jordan Family Trust
BOE 13 -27 -LO
" 11
BOE 13 -28 -LO
HEARINGS
Norma Fried, J. Dorn Campbell & BOE: 13 -21 -LO
Jennifer Rietzke 13 -22 -LO
100922 d Street 13 -23 -LO
Port Townsend, WA 98368 13 -24 -LO
PARCEL NO.
948 319 701
948 319 704
998 803 101
998 805 001
PN: 931700 103
931 700107
931 700 108
936 900 701
J. Dom Campbell was present. Appraiser Charley Hough represented the Assessor's Office. After
explaining the hearing process Chairman Garing swore in both parties. Under appeal are three
unimproved parcels located off of Sheridan Street, Port Townsend and one unimproved parcel
located on Jackman Street, Port Townsend.
Following is the current assessment and the appellants' estimate of value for the parcels under
appeal:
Parcel No.
Current Assessed Value
Appellants' Estimate of Value
931 700 103
$60,000 (Land Only)
$30,000
931 700 107
$60,000 (Land Only)
$36,000
931 700 108
$72,000 (Land Only)
$36,000
936 900 701
$152,000 (Land Only)
$55,000
The appellant stated that parcel #931 700 103 consists of a single lot and parcel 4931700 107 and
#931700 108 are a double lots. There is a wetland on the lower portion of the double lots making
them only one buildable lot per parcel, which he feels significantly decreases the value. He
discussed the comparable property sales provided by the Assessor's representative. The appellants'
parcels are unimproved, yet the Assessor's representative provided improved property sales. The
value of vacant land does not run parallel to property that is improved. Buyers typically purchase
improved property and there are very few land only sales. Some of the land only sales the
Assessor's representative provided are not comparable to his parcels. Some of them are commercial
properties; waterfront view; located in a desirable neighborhood; and are in a planned development
with all utilities ready for hook up. There is a lack of comparability.
Board of Equalization Minutes — October 29, 2013 Page: 3
Chairman Garing stated that the appellant is referring to a list of all sales that occurred in Port
Townsend and are not necessarily provided as comparable property sales.
The appellant responded that is not the case. The comparable property sales he provided on his
petition were not included on the sales report. He does not feel it is a complete list of all sales that
occurred. He then discussed properties that are currently listed for sale and have been on the market
for quite a while. His lots have been on the market for over a year with no offers. This shows that
land only properties are not selling. He questioned why parcel #931700 107 and #931700 108
(both double lots) are valued differently. He also pointed out that the single lot (parcel #931700
103) and one double lot (parcel 4931 700 107) are valued the same. The appellant does not
understand how Appraiser Hough came to value his parcels. He discussed comparable property
sales that occurred in 2012 and 2013 ranging in price from $23,000 to $30,000. None of the
comparable property sales provided by the appellant were listed on the Assessor's sales report.
Appraiser Hough stated that pursuant to State law all land is valued the same whether it is improved
or not. He did not provide any comparable property sales, he only referenced the sales report of all
sales that occurred in Port Townsend. He stated that the land base rate for a single lot is $60,000 and
a double lot base rate is $40,000. A map dated November 9, 2012 from the City of Port Townsend
was provided indicating that wetlands exist on parcels #931700 107 and #931700 108. The
wetland area has grown over time.
BOE 13 -21 -LO (931700 103)
He discussed the following comparable property sales provided by the appellant:
Appellants'
Comparable Propertv `A'
Parcel No.:
948 327 706
Location:
305 Grant Street, Port Townsend
Value:
$36,000
Sale Date:
July, 2012
Sale Price:
$30,000 (Land Only)
Appellants' Comparable Propertv `B'
Parcel No.: 948 304 707
Location: Eisenbeis Addition; Block 47, Lot 6
Value: $36,000 ($48,000 base rate with 25% reduction)
Sale Date: November, 2012
Sale Price: $25,000 (Land Only)
Appellants' Comparable Propertv `C'
Parcel No.: 987 300 808
Location: Phoenix Addition Alt #1; Block 8, Lot 8
Value: $26,000 ($40,000 base rate with 35% reduction)
Sale Date: December, 2012
Sale Price: $23,000 (Land Only)
Board of Equalization Minutes — October 29, 2013 Page: 4
Appellants' Comparable Property `D'
Parcel No.: 987 300 906
Location: Phoenix Addition Alt. #1; Block 9, Lot 6
Value: $26,000 ($40,000 base rate with 35% reduction)
Sale Date: April, 2013
Sale Price: $24,000 (Land Only)
Appellants' Comparable Property `E'
Parcel No.: 931700 102
Location: Weymouth & Dyer Addition; Block 1, Lots 2 and 3
Value: $32,000
Sale Date: July, 2012
Sale Price: $30,000 (Land Only)
Appellants' Comparable Property `F'
Parcel No.: 948 327 702
Location: Eisenbeis Addition; Block 277, Lot 3
Value: $36,000
Sale Date: August, 2012
Sale Price: $30,000 (Land Only)
Appraiser Hough provided sales reports for: 1) all sales that occurred in Port Townsend for the period
of July 1, 2012 through June 30, 2013; and 2) land only sales that occurred in Port Townsend for the
period of July 1, 2012 through June 30, 2013. He is unsure why the appellants' comparable sales were
not included in this report. Appraiser Hough also provided a report card showing all sales that occurred
July 1, 2013 through September 15, 2013. The assessment date is January 1, 2013. On average, values
in the City of Port Townsend were lowered by 20 %.
BOE 13 -22 -LO (931 700 107)
Appraiser Hough testified that the appellants' parcel has a base land value of $40,000 for each double
lot parcel. A 25% reduction was given for the wetland located on this parcel, for a total value of
$60,000.
Chairman Garing asked how the 25% adjustment was determined?
Appraiser Hough replied that the adjustment depends on the amount of impact that the wetland area has
on each parcel. Currently, the appellants' parcels do not have utilities, however, they are available at
Sheridan Street.
Board of Equalization Minutes — October 29, 2013 Page: 5
He discussed the following comparable property sales provided by the appellant:
Appellants' Comparable Property B'
Parcel No.: 948 307 601
Location: Eisenbeis Addition; Block 76, Lot 1 & 2
Value: $43,200 ($72,000 base rate with 40% reduction)
Sale Date: February, 2012
Sale Price: $45,000 (Land Only)
Appellants' Comparable Property `D'
Parcel No.: 948 328 403
Location: Eisenbeis Addition; Block 284, Lots 6 & 7
Value: $39,000 ($52,000 base rate with 25% reduction)
Sale Date: August, 2012
Sale Price: $42,800 (Land Only)
A 25% reduction was given for development costs and is zoned mixed use. When the parcel is
developed the 25% reduction will be removed.
Appellants' Comparable Property `E'
Parcel No.: 950 700 105
Location: Evergreen Addition; Block 1, Lots 9, 10 and 11
Value: $36,000 ($120,000 base rate with 70% reduction)
Sale Date: May, 2012
Sale Price: $40,000 (Land Only)
The Right of Way encompasses half of this parcel therefore a 70% reduction was given.
Appellants' Comparable Property `H'
Parcel No.: 987 300 90'
Phoenix Addition Alt. #1; Block 9, Lot 3
Value: $36,000 ($40,000 base rate, plus $10,000 for utilities; and 35% reduction)
Sale Date: May, 2012
Sale Price: $24,000
BOE 13 -23 -LO (931 700 108)
This parcel is similar to the previous lot. It is a double lot with a base land rate of $40,000 for each
double lot parcel. This parcel received a 10% reduction for the impact of wetlands for a total value
of $72,000.
Chairman Garing asked if the wetlands have a buffer? If so, is it indicated on the wetlands map?
The appellant responded that the map does not include the wetland buffer and therefore, does not
include the entire impact of the wetlands. He will provide information showing the amount of the
wetland buffer. The wetland delineation is done every few years.
Board of Equalization Minutes — October 29, 2013 Page: 6
Appraiser Hough stated that he received correspondence from the City of Port Townsend Planning
Department indicating that the appellants' three parcels have three building sites. He discussed the
history of property sales in the Phoenix Addition:
Year # of Sales Average Sale Price
2010 14 $33,700
2011 2 $30,000
2012 7 $27,142
2013 2 $24,000
The Phoenix Addition has CC &Rs which limit what can be done to properties in this area. Several
of the sales that occurred were bank foreclosures. There is no view in this area. The appellants'
parcels have a view.
The appellant acknowledged that he used sales that included bank foreclosure sales. He feels there
is relevance in these sales. In response to the comment that his parcel has a view, the appellant
stated that there could be a view if a two story dwelling was built. But if someone built in front of
the parcels, the view would be obstructed. The value of vacant land has decreased. All three parcels
have been listed for sale for over a year, with no offers.
The appellant will provide the following documents to the Board: 1) Real Estate flyers for the
appellants' properties; and 2) Wetland Delineation Report.
BOE 13 -24 -LO (936 900 701)
The appellants' property consists of four contiguous lots located off of Jackman Street, Port
Townsend in the California Addition subdivision. The appellants assert the true and fair market
value to be $55,000. The Assessor established the value of this property as of January 1, 2013 for
$152,000.
The appellant testified that only one of the four lots has street access. He could not find similar
property sales of four lots being sold in the immediate area. The closest comparable property was a
three lot sale for $40,000.
Appraiser Hough discussed the following comparable property sales:
Comparable Property #1
Parcel No.: 972 901 706
Location: Montana Addition; Block 17, Lots 6 & 8
Value: $77,600
Sale Date: August, 2012
Sale Price: $80,000 (Land Only)
The value reflects a 20% reduction for site quality.
Board of Equalization Minutes — October 29, 2013 Page: 7
Comparable Property #2
Parcel No.: 972 903 401
Location: Montana Addition; Block 34, Lots 1 and 3
Value: $97,000
Sale Date: April, 2012
Sale Price: $125,000 (Land Only)
Appellants' Comparable Property `A'
Parcel No.: 972 901 702
Location: Montana Addition; Block 17, Lots 2 & 4
Value: $63,050
Sale Date: January, 2012
Sale Price: $63,000
The value reflects a 35% reduction for site quality.
Appellants' Comparable Property `B'
Parcel No.: 972 902 102
Location: Montana Addition; Block 21, Lots 5 & 7
Value: $63,050
Sale Date: November, 2011
Sale Price: $63,000
The value reflects a 35% reduction for site quality.
Appellants'
Comparable Property `C'
Parcel No.:
972 903 001
Location:
Montana Addition; Block 30, Lots 2 and 4
Value:
$58,200
Sale Date:
November, 2012
Sale Price:
$57,000
The value reflects
a 40% reduction for site quality.
Appellant's Comparable Property `D'
Parcel No.:
950 700 105
Location:
Evergreen Addition; Block 1, Lots 9, 10 and 11
Value:
$36,000
Sale Date:
May, 2012
Sale Price:
$40,000
The value reflects
a 70% reduction for encroachment of the right of way.
In response to a question about the proximity of the comparable property sales, Appraiser Hough
responded that the comparable property sales are very close to the appellants' property.
Hearing no further testimony, Chairman Gating closed the hearing. The Board will make a
determination at a later date.
Board of Equalization Minutes — October 29, 2013 Page: 8
Vice - Chairman Krist moved to adjourn the meeting at 12:40 p.m. Chairman Gating seconded the
motion. The motion carried.
AT
Leslie R. Locke, Clerk of the Board
JEFFERSON COUNTY
BOARD OF EQUALIZATION
Dave Garing airrn
Henry Krist, Vice - Chairman
(Excused Absence)
Michael Smith, Member