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Home My WebLink AboutM040114• ok Dave Garing Henry Krist Michael Smith 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 Dave Garing MINUTES April 1, 2014 Henry Kriat 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. 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. Member Smith moved to reconvene the 2013 Board of Equalization for the following taxpayer appeal that was timely filed: APPELLANT PARCEL NO. William Bolick 901 121 008 Vice - Chairman Krist seconded the motion which carried by a unanimous vote. HEARING (Continued from March 20, 2014) Klemp Joint Trust BOE: 13 -61 -R PN: 977 700111 Dan & Ann Klemp, Trustees 17 Windy Way Yachats, OR 97498 A hearing was held on March 20, 2014 in which the appellants indicated there are wetlands through portions of their parcel. The Board stated they would allow additional time for both the appellants and the Assessor's Phone (360)385 -9100 Fax (360)385 -9382 jeffbocc @co.jefferson.wa.us Board of Equalization Minutes — April 1, 2014 Page: 2 representative to submit additional documentation. The appellants provided a survey delineating the wetlands and buffer areas. A copy was provided to the Assessor's representative for review and response. After reviewing a site map showing the wetlands, the Assessor's representative provided a memo stating he agreed with the appellants that a negative adjustment for the wetlands on the upland portion of the parcel is warranted. Hearing no further testimony, Chairman Garing closed the hearing. The Board will review the documentation and make a determination. (See determination later in minutes) 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 9:43 a.m. At the conclusion of the deliberations the Board resumed the regular meeting at 11:15 a.m. and the following actions were taken. David Lawrence BOE: 13 -62 -LO PN: 962 700 036 331 Rainier Lane Port Ludlow, WA 98365 The appellant's property consists of an unimproved parcel located in the Oak Hills Subdivision (Tract 28 of Irondale Acre Tracts). The appellant asserts the true and fair market value of his property to be $85,000. The Assessor valued the property as of January 1, 2011 at $201,120. The appellant was not available to testify at the hearing. He was represented by Kathleen LaBell. The appellant believes a reduction in value is warranted for the following reasons: He purchased the property for $85,000 on November 21, 2013; the property does not have a water view; and incursion of a road and onsite wetlands will significantly reduce the usable area of the property. The Assessor's representative testified that land valuations for properties in the Chimacum School District (where the subject property is located) were reduced by 20% during the 2011 revaluation cycle. He further stated that he recommends reducing the land value of the appellant's property to $130,000. The Board finds that the appellant's property does not warrant a 10% positive site quality adjustment, due to the fact that the property has no water view and has road and wetland incursions. The Board is required to determine the fair market value of the property as of the assessment date, which in this case is January 1, 2011. After consideration of all testimony and evidence, the Board of Equalization overrules the Assessor's original determination of value and finds that a preponderance of the evidence supports a true and fair market value of $130,000. Member Smith moved to overrule the Assessor's valuation of $201,120 and reduce the value to $130,000. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) Board of Equalization Minutes — April 1, 2014 Page: 3 Klemp Joint Trust BOE: 13 -61 -R PN: 977 700 111 Dan & Ann Klemp, Trustees 17 Windy Way Yachats, OR 97498 The appellants' property is an improved high bank waterfront parcel located at 182 Renier Road, Nordland. The appellants assert the true and fair market value of the property to be $323,840 ($250,000 for the land and $73,840 for the improvements). Significant improvements were made to the property after the land was valued as of January 1, 2011. The Assessor revalued these improvements as of July 31, 2013 at $73,840, while the value of the land remained unchanged at $385,270 for a total property valuation of $459,110. The appellants attended the hearing with Real Estate Agent Barbara Blowers, who provided testimony as their representative. The appellants' property consists of 8.08 acres with 186 feet of waterfront. Six property sales occurred during 2013 which the appellants listed as comparable. Three were on Marrowstone Island, and three were located between McCurdy Pt. and Cape George near Port Townsend. The parcels are variable in size and ranged in price from $165,000 to $319,000. The Assessor's representative presented three comparable sales located on Marrowstone Island that he used to support the valuation as of January 1, 2011. These sales reflect the consistent usage of the rate of $2,200 per waterfront foot. He valued the appellants' property at that rate and then made a negative adjustment for excess waterfront footage and separately valued 3.04 acres of contiguous upland property at $10,000 per acre which gave the uplands a value of $30,400. The appellants indicated there are wetlands through portions of their parcel and provided a survey delineating the wetlands and buffer areas. After reviewing a site map showing the wetlands, the Assessor's representative agreed with the appellants that a negative adjustment for the wetlands on the upland portion of the parcel is warranted. The Board finds that the existence of wetlands adversely impacts the valuation specific to the 3.04 residual acreage. The Board concludes this portion should be given a negative adjustment of 40 %. This adjustment reduces the upland value from $30,400 to $18,240. The Board agreed to reduce the Assessor's initial determination of value and also correct a $2 appraisal worksheet addition error. Vice - Chairman Krist moved to overrule the Assessor's valuation and reduce the value from $459,110 ($385,270 for the land and $73,840 for the improvements) to $446,952 ($373,112 for the land and $73,840 for the improvements). Member Smith seconded the motion which carried by a unanimous vote. (See earlier in minutes of April 1, 2014 and also minutes of March 20, 2014) PTBP, LLC. Mark Zenger P.O. Box 1449 Edmonds, WA 98020 -1449 BOE: 13 -38 -LO thru 13 -57 -LO Under appeal are twenty unimproved parcels located in the Port Townsend Business Park, Port Townsend. Board of Equalization Minutes — April 1, 2014 Page: 4 The appellant indicated on each of his petition forms that he would submit additional documentary evidence to the Board of Equalization and the Assessor seven business days prior to the scheduled hearing. No additional evidence was received from the appellant and he did not attend the hearing to offer testimony. The Assessor's representative presented a tax parcel map of the immediate area, a copy of the appraisal worksheet, affidavits for each comparable sale, and field sheets for each of the appellant's properties. He explained that the value of each lot within the business park was calculated at a base rate of $6.20 per square foot and additional adjustments were made where necessary. The Assessor's representative provided the same four comparable property sales in support of the assessed value of all the properties under appeal. Comparable Property #1 is an 11,617 square foot lot within the business park that sold for $105,000 in February of 2010. The Assessor values this lot at $6.20 per square foot with a site value of $12,500 for a total land valuation of $84,525. Comparable Property #2 is an 18,530 square foot lot within the business park that sold for $100,000 in July of 2011. The Assessor values this lot at $6.20 per square foot with a site value of $12,500 for a total land valuation of $110,155. Comparable Property #3 is a 7,600 square foot lot within the business park that sold for $60,800 in September of 2012. The Assessor values this lot at $6.20 per square foot with a site value of $12,500 (and a negative 50% adjustment for limited site) for a total land valuation of $53,370. Comparable Property #4 is an 8,720 square foot lot within the business park that sold for $65,500 in April of 2013. The Assessor values this lot at $6.20 per square foot with a site value of $12,500 (and a negative 50% adjustment for limited site) for a total land valuation of $60,315. The Assessor's representative also noted that the combined assessed value for the 20 lots under appeal is $1,617,030 while the appellant has these properties listed for sale at a combined value of $2,446,252. BOE 13 -38 -LO (Parcel #989 800 015) The appellant asserts the true and fair market value of this parcel to be $71,820. The Assessor's representative established the value as of January 1, 2013 to be $145,405. After consideration of the testimony and evidence provided, the Board finds 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 $145,405. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) Board of Equalization Minutes — April 1, 2014 Page: 5 BOE 13 -39 -LO (Parcel #989 800 017 The appellant asserts the true and fair market value of this parcel to be $57,460. The Assessor's representative established the value as of January 1, 2013 to be $104,160. After consideration of the testimony and evidence provided, the Board finds 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 $104,160. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) BOE 13 -40 -LO (Parcel #989 800 018 The appellant asserts the true and fair market value of this parcel to be $29,830. The Assessor's representative established the value as of January 1, 2013 to be $54,065. After consideration of the testimony and evidence provided, the Board finds 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 $54,065. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) BOE 13 -41 -LO (Parcel #989 800 019 The appellant asserts the true and fair market value of this parcel to be $29,830. The Assessor's representative established the value as of January 1, 2013 to be $54,065. After consideration of the testimony and evidence provided, the Board finds 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 $54,065. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) BOE 13 -42 -LO (Parcel #989 800 020) The appellant asserts the true and fair market value of this parcel to be $59,580. The Assessor's representative established the value as of January 1, 2013 to be $104,160. After consideration of the testimony and evidence provided, the Board finds 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 $104,160. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) Board of Equalization Minutes — April 1, 2014 Page: 6 BOE 13 -43 -LO (Parcel 4989 800 021 The appellant asserts the true and fair market value of this parcel to be $29,830. The Assessor's representative established the value as of January 1, 2013 to be $54,065. After consideration of the testimony and evidence provided, the Board finds 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 $54,065. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) BOE 13 -44 -LO (Parcel #989 800 022) The appellant asserts the true and fair market value of this parcel to be $55,860. The Assessor's representative established the value as of January 1, 2013 to be $97,650. After consideration of the testimony and evidence provided, the Board finds 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 $97,650. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) BOE 13 -45 -LO (Parcel #989 800 023 The appellant asserts the true and fair market value of this parcel to be $40,960. The Assessor's representative established the value as of January 1, 2013 to be $71,610. After consideration of the testimony and evidence provided, the Board finds 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 $71,610. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) BOE 13 -46 -LO (Parcel #989 800 024) The appellant asserts the true and fair market value of this parcel to be $55,860. The Assessor's representative established the value as of January 1, 2013 to be $97,650. After consideration of the testimony and evidence provided, the Board finds 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 $97,650. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) Board of Equalization Minutes — April 1, 2014 Page: 7 BOE 13 -47 -LO (Parcel #989 800 025) The appellant asserts the true and fair market value of this parcel to be $51,000. The Assessor's representative established the value as of January 1, 2013 to be $83,175. After consideration of the testimony and evidence provided, the Board finds 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 $83,175. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) BOE 13 -48 -LO (Parcel 4989 800 026) The appellant asserts the true and fair market value of this parcel to be $32,190. The Assessor's representative established the value as of January 1, 2013 to be $56,265. After consideration of the testimony and evidence provided, the Board finds 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 $56,265. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) BOE 13 -49 -LO (Parcel #989 800 027) The appellant asserts the true and fair market value of this parcel to be $43,890. The Assessor's representative established the value as of January 1, 2013 to be $76,725. After consideration of the testimony and evidence provided, the Board finds 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 $76,725. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) BOE 13 -50 -LO (Parcel #989 800 028) The appellant asserts the true and fair market value of this parcel to be $50,180. The Assessor's representative established the value as of January 1, 2013 to be $81,875. After consideration of the testimony and evidence provided, the Board finds 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 $81,875. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) Board of Equalization Minutes — April 1, 2014 Page:_ 8 DOE 13 -51 -LO (Parcel #989 800 029 The appellant asserts the true and fair market value of this parcel to be $62,240. The Assessor's representative established the value as of January 1, 2013 to be $108,810. After consideration of the testimony and evidence provided, the Board finds 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 $108,810. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) DOE 13 -52 -LO (Parcel #989 800 030 The appellant asserts the true and fair market value of this parcel to be $45,140. The Assessor's representative established the value as of January 1, 2013 to be $73,655. After consideration of the testimony and evidence provided, the Board finds 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 $73,655. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) DOE 13 -53 -LO (Parcel #989 800 031 The appellant asserts the true and fair market value of this parcel to be $63,840. The Assessor's representative established the value as of January 1, 2013 to be $111,600. After consideration of the testimony and evidence provided, the Board finds 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 $111,600. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) BOE 13 -54 -LO (Parcel #989 800 069) The appellant asserts the true and fair market value of this parcel to be $45,140. The Assessor's representative established the value as of January 1, 2013 to be $73,655. After consideration of the testimony and evidence provided, the Board finds 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 $73,655. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) Board of Equalization Minutes — April 1, 2014 Page: 9 BOE 13 -55 -LO (Parcel #989 800 070) The appellant asserts the true and fair market value of this parcel to be $48,560. The Assessor's representative established the value as of January 1, 2013 to be $74,290. After consideration of the testimony and evidence provided, the Board finds 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 $74,290. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) BOE 13 -56 -LO (Parcel #989 800 072) The appellant asserts the true and fair market value of this parcel to be $28,160. The Assessor's representative established the value as of January 1, 2013 to be $47,120. After consideration of the testimony and evidence provided, the Board finds 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 $47,120. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) BOE 13 -57 -LO Parcel 4989 800 073 The appellant asserts the true and fair market value of this parcel to be $28,160. The Assessor's representative established the value as of January 1, 2013 to be $47,120. After consideration of the testimony and evidence provided, the Board fmds 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 $47,120. Vice - Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 20, 2014) NOTICE OF ADJOURNMENT Vice - Chairman Krist moved to adjourn the meeting at 11:22 a.m. Member Smith seconded the motion which carried by a unanimous vote. 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