HomeMy WebLinkAboutM110713ok
Dave Garing
Henry Krist
Mike Smith
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Dave Garing
MINUTES
November 7, 2013
Henry Krist Michael Smith
Chairman
Vice- Chairman
Member
Chairman Dave Gazing called the meeting to order at 9:30 a.m. in the presence of Vice - Chairman
Henry Krist. Member Michael Smith was absent.
REQUEST TO RECONVENE
A "Request to Reconvene" was received by the Board of Equalization for the 2013 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.
Vice - Chairman Krist moved to reconvene the 2013 Board of Equalization for the following taxpayer
appeal that was timely filed:
APPELLANT
Ron Riggle
PARCEL NO.
994 200 049
Chairman Garing seconded the motion. The motion carried.
Phone (360)385 -9100 Fax (360)385 -9382 jeffbocc@co.jefferson.wa.us
Board of Equalization Minutes — November 7, 2013 Page: 2
HEARINGS
Griffin Myers & Laura Prendergaust BOE: 13 -29 -LO PN: 968 100 312
P.O. Box 1634
Port Townsend, WA 98368
Griffin Myers and Laura Prendergaust were present. Appraiser Charley Hough represented the
Assessor's office. After explaining the hearing process Chairman Garing swore in both parties.
Under appeal is vacant land located off of Umatilla Avenue, Port Townsend.
Currently, the property is assessed at $48,000. The appellants estimate the value to be $33,000.
After a long search to find the right property, the appellants feel they were knowledgeable in
purchasing their property. It was an anus- length transaction and they feel the purchase price of
$33,000 is the current market value.
Appraiser Hough stated that there was a recent sale of property located across the street from the
appellants' property consisting of 1.5 lots that sold for the assessed value of $90,000. With the
permission of the appellants he provided a copy of the field sheet and the affidavit for the Board's
information. The appellants' property was listed for sale at $32,000 and ultimately sold for $33,000.
The appellants' property is a 100 x 50 bare land lot. Taking into account its small size and required
setbacks which would leave an even smaller building footprint, he recommends a 30% reduction for a
total value of $33,600.
The appellants explained that they made an offer on another property, only to be out bid. They wanted
to avoid that situation again and offered more than the asking price for this property.
Hearing no further testimony, Chairman Garing closed the hearing.
The Board will make a
determination at a later date.
Motorline, LLC
BOE: 13 -31 -R
PN: 948 323 011
705 Rainier Lane
13 -32 -R
948 323 012
Port Ludlow, WA 98365
13 -33 -R
948 323 013
13 -34 -LO
948 323 016
13 -35 -LO
948 323 017
No representative from Motorline, LLC was present. Appraiser Charley Hough represented the
Assessor's Office and was sworn in. Under appeal are three improved parcels and two unimproved
parcels located off of Thomas Street, Port Townsend.
Board of Equalization Minutes — November 7, 2013 Page: 3
Following is the current assessment and the appellant's estimate of value for the parcels under
appeal:
Parcel No.
948 323 011
948 323 012
948 323 013
948 323 016
948 323 017
Current Assessed Value
$220,510 ($54,200 land & $166,310 Imps.)
$217,630 ($51,600 land & $166,030 Imps.)
$217,105 ($51,600 land & $165,505 Imps.)
$29,120 (Land Only)
$29,120 (Land Only)
Appellant's Estimate of Value
$20,000 land & $166,310 Imps.
$20,000 land & $166,030 Imps.
$20,000 land & $165,505 Imps.
$20,000 (Land Only)
$20,000 (Land Only)
On each of the five petition forms the appellant wrote the following reason for appealing the
valuation: "Current market conditions suggest that the land value is less than assessed value.
BOE 13 -31 -R (948 323 011)
Appraiser Hough presented a tax parcel map of the immediate area, a copy of the appraisal
worksheet showing a 15% reduction for size, a list of all property sales that occurred in the City of
Port Townsend from July 2012 to June 2013, and the Assessor's Report Card for the City of Port
Townsend sales that occurred after the closing of the roles from July 2013 to mid - September 2013.
He also discussed three comparable property sales that sold for more than the assessed value: 1)
Property valued at $176,815 which sold on September 3, 2013 for $215,000; 2) Property valued at
$134,105 which sold on September 24, 2013 for $137,750; and 3) Property valued at $164,825
which sold on October 9, 2013 for $192,000. Although, these sales occurred after the assessment
date of January 1, 2013, he provided them to show properties are selling for more than the assessed
value.
BOE 13 -32 -R (948 323 012)
Appraiser Hough provided the same evidence he provided for appeal BOE 13 -31 -R. The appellants
parcel received a 20% reduction for size.
BOE 13 -33 -R (948 323 013)
Appraiser Hough provided the same evidence he provided for appeal BOE 13 -31 -R. The appellant's
property received a 20% reduction for size.
BOE 13 -34 -LO (948 323 016)
Appraiser Hough presented a tax parcel map of the immediate area, a copy of the appraisal
worksheet, a list of all property sales that occurred in the City of Port Townsend from July 2012 to
June 2013, and the Assessor's Report Card for the City of Port Townsend sales that occurred after
the closing of the roles from July 2013 to mid - September 2013. The appellant's property is valued
at a base rate of $52,000 and was given a 30% reduction for the cost to develop and an additional
20% reduction for size.
Board of Equalization Minutes — November 7, 2013 Page: 4
BOE 13 -35 -LO (948 323 017)
Appraiser Hough provided the same evidence he provided for appeal BOE 13- 34 -LO. The appellant's
property is valued at a base rate of $52,000 and was given a 30% reduction for the cost to develop and
an additional 20% reduction for size.
Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a
determination at a later date.
Vice - Chairman Krist moved to adjourn the meeting at 10:45 a.m. Chairman Gating seconded the
motion. The motion carried.
ATT
slie R. Locke. Clerk of the Board
JEFFERSON COUNTY
BOARD OF EQUALIZATION
Dave GarinC rairn
tf
Henry Krist, Vice - Chairman
(Excused Absence)
Michael Smith, Member