HomeMy WebLinkAboutM022715ok
Dave Garing
Henry Krist
Mike Smith
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Dave Garing Henry Krist Michael Smith
MINUTES
February 27, 2015
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. Member Michael Smith was absent.
APPROVAL OF MINUTES
Vice -Chairman Krist moved to approve the minutes of the September 8, 2014. Member Smith
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:
Real Property: $4,479,372,483
Personal Property: $44,215,745
New Construction: $28,720,059
Member Smith moved to accept the Assessor's Certificate of Assessment Rolls for 2014 in the
amounts listed above. Vice -Chairman Krist seconded the motion which carried by a unanimous
vote.
ASSESSOR'S ANNUAL UPDATE
Assessor Jeff Chapman stated that 2014 is the first year of annual assessments. He presented a
power point presentation showing the new PACs system. He discussed the Jefferson County
valuation schedule explaining that each area of the County will be physically inspected on a
rotating basis every six years. One area will be physically inspected each year and the other areas
Phone (360)385-9100 Fax (360)385-9382 jeffbocc@co.jefferson.wa.us
Board of Equalization Agenda — February 27, 2015 Page: 2
will be statistically updated. See schedule below:
Cycle 1
— Brinnon (2014 Physical Inspection)
Cycle 2
— Quilcene and West Jefferson County (2015 Physical Inspection)
Cycle 3
— Port Ludlow (2016 Physical Inspection)
Cycle 4
— Tri Area (2017 Physical Inspection)
Cycle 5
— Outside Port Townsend City Limits (2018 Physical Inspection)
Cycle 6
— Port Townsend (2019 Physical Inspection)
In 2020 the rotation continues with the physical inspection of Brinnon. Assessor Chapman
reported that utilities (water, power, sewer) are currently valued at $10,000 and are listed as `site
improvements' on the property worksheets. However, in 2015 utilities will be valued at $15,000.
A reduction in value is given if a property does not have all three components. Discussion
continued regarding the cost of installing utilities. Chairman Garing believes that in some cases it
costs more than $10,000 to install utilities. Assessor Chapman agreed and he and his staff have
discussed the option of valuing each parcel separately for the value of utilities. Which is
something that may be implemented in the future. _
Assessor Chapman discussed the various methodologies of statistical updates. When the previous
software system was converted to the new PACs system some data was not uploaded. It is time
consuming to correct each parcel but eventually they all will be updated. Discussion continued
regarding various valuation reductions and increases to properties (i.e. bare land; improvements;
and condominiums). Per a request from Chairman Garing, Assessor Chapman reviewed the
property worksheets produced from the new PACs system.
Chairman Garing stated there are several appeals in the Port Ludlow area and asked if property is
valued correctly in that area? Assessor Chapman replied that improvement values are correct in
the Port Ludlow North Bay areas. However, comparable property sales indicate that bare land
values are too high.
ASSESSMENT CORRECTIONS AND PETITION WITHDRAWALS
Vice -Chairman Krist moved to accept the following assessment corrections and petition
withdrawals. Member Smith seconded the motion which carried by a unanimous vote.
NAME
APPEAL NO.
PARCEL NO.
Archie & Colleen Smith
BOE 14-10-R
982 201 813
Michael & Judi Hyde
BOE 14-12-R
982 202 002
Susan Kraght
BOE 14-14-R
959 500 002
William Willison
BOE 14 -20 -LO
951 000 205
Paul & Linda Spurgeon
BOE 14-23-R
965 702 007
Charles & Kum Sook Van Zee
BOE 14 -24 -LO
601 334 130
"
BOE 14 -25 -LO
601 334 131
"
BOE 14-26-R
601 334 132
Donald Lillegard
BOE 14 -27 -LO
921 084 013
Board of Equalization Minutes — February 27, 2015 Page: 3
Tony Dunn
William Gallant & Lea Rickel
LG 4L
Paddock Heritage Fellowship
Nina Ames Estate
Carl Martin
BOE 14-36-R 901 354 010
BOE 14-63-R 964 501 502
BOE 14 -64 -LO 964 501 503
BOE 14-100-R 921 042 014
BOE 14-49-R 965 000 132
HEARINGS
BOE: 14-22-R PN: 955 900 031
1623 W. Admiralty Heights Lane, Apt. 104
Bremerton, WA 98312
Carl Martin was not present. Appraiser Charley Hough and Assessor Jeff Chapman represented the
Assessor's Office and were sworn in by Chairman Garing. Under appeal is the land and improvement
value of property located at 2003 Shasta Place, Port Townsend.
The property was assessed as of January 1, 2014 and is currently valued at $220,940 ($52,500 for the
land and $168,440 for the improvements). The appellant estimates the value to be $170,000 ($40,000 for
the land and $130,000 for the improvements).
On the petition form the appellant wrote the following reason for appealing the valuation of his parcel:
"Two similar properties in my neighborhood are for sale for $169,500 and $169,900. I was just
offered $170, 000 for my property by a Port Townsend Realtors that knows the market of houses in my
area. Property values have gone down dramatically since I purchased my home. "
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 appellant's property;
• Field sheet for appellant's property;
• Tax affidavit showing the property was purchased by the appellant on September 6,
2011 for $225,000;
• 16 Comparable Property Sales; including a map, a field sheet and an Excise Tax
Affidavit for each comparable property sale;
He discussed the following comparable property sales provided by the appellant:
Appellant's Comparable Property `A'
Parcel No.:
931 700 403
Location:
2347 Sheridan Street, Port Townsend
Value:
$198,168
Sale Date:
April, 2014
Sale Price:
$200,000
Board of Equalization Minutes — February 27, 2015 Page: 4
Appellant's Comparable Property `B'
Parcel No.: 955 900 041
Location: 2225 Shasta Place, Port Townsend
Value: $154,812
Sale Date: April, 2014
Sale Price: $164,000
Appellant's Comparable Property `C'
Parcel No.:
999 000 101
Location:
584 N. Jacob Miller Road, Port Townsend
Value:
$189,796
Sale Date:
May, 2014
Sale Price:
Quit Claim Deed
Sale Date:
July, 2011
Sale Price:
$175,000
Abnellant's ComAarable Property `D'
Parcel No.:
972 900 503
Location:
4919 Sheridan Street, Port Townsend
Value:
$173,802
Sale Date:
December, 2012
Sale Price:
Quit Claim Deed
Appraiser Hough stated that out of 16 comparable property sales that occurred in the Hamilton Heights
neighborhood, the appellant only used one of those sales as a comparable property.
Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a
determination at a later date.
Barbara Donovan & Louis Schwartz BOE: 14-85-R PN: 936 900 601
P.O. Box 493
Port Townsend, WA 98368
Barbara Donovan and Lois Schwartz were present. Appraiser Charley Hough represented the
Assessor's Office. After explaining the hearing process, Chairman Garing swore in both parties. Under
appeal is the land and improvement value of property located at 5021 Jackman Street, Port Townsend.
The property was assessed as of January 1, 2014 and is currently valued at $250,682 ($117,700 for the
land and $132,982 for the improvements). The appellants estimate the value to be $227,893 ($107,000
for the land and $120,893 for the improvements).
The appellants testified that their neighbor's property located to the South is littered with garbage,
junk vehicles, various building materials, and rats. The condition of their neighbor's property should
lower the value of their property. They provided photographs to substantiate their statement. They live
on a dirt road that is dusty in the summer and muddy in the winter. Comparable property sales were
Board of Equalization Minutes — February 27, 2015 Pale: 5
located close to North Beach where the values are higher. The Assessor's aerial map of the appellants'
property indicates that the neighbor to the West has encroached on their property. The appellants
stated that the neighbors built a garage which is partially located on their property. At the time, they
did not have the funds to pay for a survey and are now unsure if there is anything legally they can do
about the situation.
Appraiser Hough stated he visited the appellants' property in 2013 and at that time the neighbors to the
South had a lot of garbage and junk on their property which has gotten worse since that visit.
He discussed the following comparable property sales that occurred in the area:
Comparable Property #1
Parcel No.:
936 901 503
Location:
828 51 st Street, Port Townsend
Value:
$261,603
Sale Date:
November, 2013
Sale Price:
$265,000
Comparable Property #2
Parcel No.: 936 901 508
Location: 848 51 st Street, Port Townsend
Value: $207,932
Sale Date: March, 2014
Sale Price: $212,000
Comparable Property #3
Parcel No.: 936 902 203
Location: 5308 Landes Street, Port Townsend
Value: $238,671
Sale Date: June, 2013
Sale Price: $235,000
Comparable Property #4
Parcel No.: 936 903 503
Location: 85055 th Street, Port Townsend
Value: $347,952
Sale Date: June, 2013
Sale Price: $306,000
Comparable Property #5
Parcel No.: 936 903 402
Location: 5510 Jackman Street, Port Townsend
Value: $223,551
Sale Date: April, 2013
Sale Price: $225,000
Board of Equalization Minutes — February 27, 2015 Page: 6
Comparable Property #6
Parcel No.:
936 902 704
Location:
5440 Jackman Street, Port Townsend
Value:
$335,481
Sale Date:
March, 2013
Sale Price:
$327,500
Comparable Property #7
Parcel No.: 936 903 603
Location: 808 56th Street, Port Townsend
Value: $228,831
Sale Date: April, 2014
Sale Price: $236,500
He then discussed the following comparable property sales provided by the appellant:
Appellants' Comparable Property `A'
Parcel No.:
936 900 502
Location:
4929 Jackman Street, Port Townsend
Value:
$170,614
Sale Date:
September, 2014
Sale Price:
$140,000 (Special Warranty Deed)
Appellants' Comparable Property `B'
Parcel No.:
972 903 602
Location:
5408 Gise Street, Port Townsend
Value:
$281,978
Sale Date:
July, 2014
Sale Price:
$282,000
Appellants' Comparable Property `C'
Parcel No.:
984 903 901
Location:
510 O Street, Port Townsend
Value:
$183,491
Sale Date:
April, 2014
Sale Price:
$125,000
Sale Date:
August, 2014
Sale Price:
$204,000
Appellants' Comparable Property `D'
Parcel No.:
931 700 209
Location:
2330 Sheridan Street, Port Townsend
Value:
$237,429
Sale Date:
November, 2014
Sale Price:
$223,000
Board of Equalization Minutes — February 27, 2015 Page: 7
Appellants'
Comparable Property `E'
Parcel No.:
948 312 302
Location:
1375 13th Street, Port Townsend
Value:
$224,436
Sale Date:
June, 2014
Sale Price:
$226,500
Appraiser Hough agreed that the property located to the South is an eyesore and would support the Board
reducing the appellants' property value. He recommended giving the land value a 20% reduction for
location.
Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a
determination at a later date.
Roger Oster BOE: 14-33-R PN: 990 600 263
73 Resolute Lane 14 -34 -LO 990 600 267
Port Ludlow, WA 98365
Roger Oster was present. Appraiser Charley Hough represented the Assessor's Office. After
explaining the hearing process, Chairman Garing swore in both parties. Under appeal is the value of
one bare land parcel and one improved parcel located at 73 Resolute Lane, Port Ludlow.
The property was valued as of January 1, 2014. Following is the current assessment and the
appellant's estimate of value for the parcels under appeal:
Parcel No. Current Assessed Value Appellants' Estimate of Value
990 600 263 $264,453 ($71,300 Land & $193,153 Imp) $200,000 (Breakdown not provided)
990 600 267 $71,300 (Land Only) $17,000420,000 (Provided a Range)
The appellant provided an independent appraisal that estimates the land value for each parcel to be
$21,000. He is a retired Real Estate developer and stated that the State is carefully scrutinizing
licensed appraisers because much of the last economic disaster was due to the lack of supervision. The
independent appraisal listed several comparable property sales that sold between $18,000 to $21,000.
One property was listed for sale at $38,000 and to date, no offers have been received. Based on the
independent appraisal, he feels the Assessor overvalued his land by 350%. It appears there is tax
shifting happening from people who have lived in Jefferson County for generations, to people who
have retired or recently moved to this area. There is a pattern and it has been going on for some time.
The Assessor's worksheet indicates the size of the lot to be one acre when it is only 3/1 01h of an acre.
On the petition form (BOE 14 -34 -LO), the appellant indicated that he estimates the land value to be
between $17,000 to $20,000. Chairman Garing asked if the appellant thinks the value is in that range
or if the value is $21,000 as determined by the independent appraiser? The appellant replied that the
independent appraisal was performed after he submitted his petition form and he agrees with the
$21,000 land value concluded in the appraisal.
Board of Equalization Minutes — February 27, 2015 Page: 8
Chairman Garing asked the appellant if he estimates the improvement value of parcel #990 600 263
(BOE 14-33-R) to be $179,000 and the land value to be $21,000? The appellant responded that a
house sold across the street for $200,000. It is comparable to his home and lot size and the breakdown
noted by the Chairman would be correct.
Appraiser Hough responded to the appellant's concern about the lot size listed on the worksheets. He
showed the Board and the appellant where the actual lot size is listed on the worksheet and assured the
appellant he is not being valued for a one acre site.
Appraiser Hough provided the following documents for review:
• Area map of the appellant's property;
• Field sheet for appellant's property;
• Real Estate Tax Affidavit showing the property was purchased by the appellant on
August 3, 2004 for $285,000;
• Field sheet for appellant's comparable A
• Real Estate Tax Affidavit of appellant's comparable A
• Sales Chart (after statistical update)
He discussed the following comparable property sale provided by the appellant for BOE 14-33-R:
Aunellant's Comparable Property `A'
Parcel No.:
990 600 250
Location:
30 Resolute Lane, Port Ludlow
Value:
$186,394
Sale Date:
December, 2014
Sale Price:
$202,000
Appraiser Hough discussed the fiscal update spreadsheet (sales chart) of the appellant's neighborhood
(3333 Port Ludlow #2 Area 2). Eight out of the nine improved properties in this area sold at or above
the value set by the Assessor. It has come to the attention of the Assessor's Office that bare land
property values in the North Bay area of Port Ludlow are too high. However, improved properties in
this area are correct. Washington State requires all land be valued as unimproved. He discussed recent
sales listed on the spreadsheet.
The appellant stated that in 2006, two lots sold for $171,000 which set the value of all properties in the
North Bay area too high.
Appraiser Hough informed the Board that Port Ludlow was assessed in 2003, 2007 and 2011. In 2007,
there were several properties that were double sales (sold twice) which increased the value for the next
four years during the decline in the Real Estate market. In 2011, values were decreased by 35% for an
economical adjustment. This area will be physically inspected in 2016.
After being sworn in by Chairman Garing, Assessor Jeff Chapman testified that during the annual
statistical update for this area he increased the land value by 15% based on evidence from improved
property sales. When they received several appeals within the North Bay area it caused them to look at
Board of Equalization Minutes — February 27, 2015 Page: 9
bare land sales and determined they should have increased the improvement value not the land value.
Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a
determination at a later date.
Mark & Annette Johnson BOE: 14-81-R PN: 990 600 252
. .............. .
72 Resolute Lane
Port Ludlow, WA 98365
Annette Johnson was present. Appraiser Charley Hough represented the Assessor's Office. After
explaining the hearing process, Chairman Garing swore in both parties. Under appeal is the land and
improvement value of property located at 72 Resolute Lane, Port Ludlow.
The property was assessed as of January 1, 2014 and is currently valued at $283,690 ($71,000 for the
land and $212,690 for the improvements). The appellants estimate the value to be $230,690 ($18,000
for the land and $212,690 for the improvements).
The appellant stated they purchased the property in March, 2013 for $18,000. It was listed through
Windemere Real Estate for $25,000. They are appealing the land value only and feel the value
established by the Assessor at $71,000 is unrealistic.
Chairman Garing asked what is the fee for sewer, water and power connection in the North Bay area?
The appellant responded that the fee for utilities is $12,900 ($12,000/sewer; $400/water; and
$500/power).
Appraiser Hough stated that the appellants' property is located in the North Bay area of Port Ludlow.
The home is considered new construction and is valued at 70% complete. The base rate for the land is
$65,000 and it is receiving a 20% reduction for site quality. There is a $10,000 adjustment for utilities
and a 15% market adjustment.
He discussed the following comparable bare land property sales provided by the appellants:
Appellants'
Comparable Property `A'
Parcel No.:
990 400 499
Location:
Puget Loop, Port Ludlow
Value:
$18,688
Sale Date:
March, 2013
Sale Price:
$18,000
Sale Date:
July, 2014
Sale Price:
$19,000
Board of Equalization Minutes — February 27, 2015 -Page: 10
Appellants'
Comparable Property `B'
Parcel No.:
990 400 140
Location:
Cressey Lane, Port Ludlow
Value:
$37,375
Sale Date:
August, 2013
Sale Price:
$22,000
Appellants' Comparable Property `C'
Parcel No.:
990 400 425
Location:
Olympic Lane, Port Ludlow
Value:
$22,425
Sale Date:
October, 2013
Sale Price:
$18,000
Appellants' Comparable Property `D'
Parcel No.:
990 400 423
Location:
Olympic Lane, Port Ludlow
Value:
$26,163
Sale Date:
October, 2013
Sale Price:
$15,000
Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a
determination at a later date.
Janice Svien BOE: 14-90-R PN: 990 400 247
P.O. Box 1223
Port Hadlock, WA 98339
Janice Svien was 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
543 Montgomery Lane, Port Ludlow.
The property was assessed as of January 1, 2014 and is currently valued at $236,303 ($86,250 for the
land and $150,053 for the improvements). The appellant estimates the value to be $205,481 ($75,000 for
the land and $130,481 for the improvements).
Appraiser Hough met with the appellant prior to the scheduled hearing and determined that the kitchen
floor had water damage and needed to be replaced. He recommends the property value be reduced to:
$212,496 ($75,038 for the land and $137,458 for the improvements). The appellant submitted a letter
stating she was in agreement with the recommendation.
Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a
determination at a later date.
Board of Equalization Minutes — February 27, 2015 Page: 11
ADJOURNMENT
Vice -Chairman Krist moved to adjourn the meeting at 3:10 p.m. Member Smith seconded the motion
which carried by a unanimous vote.
ATTEST:
slie R. Locke, Clerk of the Board
JEFFERSON COUNTY
BOARD OF EQUALIZATION
Dave arin , airman
Henry Krist, Vice -Chairman
Michael Smith, Member