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HomeMy WebLinkAboutM040615EQUqZ� z Dave Garing Henry Krist Michael Smith 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 Dave Garing MINUTES April 6, 2015 Henry Kriat Michael Smith Chairman Vice -Chairman Member Vice -Chairman Henry Krist called the meeting to order at 10:00 a.m. in the presence of Member Michael Smith. Chairman Dave Garing was absent. REQUEST TO RECONVENE A "Request to Reconvene" was received by the Board of Equalization for the 2014 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) 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 the tax payer submits a sworn affidavit to the Board stating the notice of change of value for the assessment year was not received at least 15 days prior to the deadline for filing the petition and can show proof that the value was actually changed. The Clerk of the Board confirmed that the appellant has met this requirement. Member Smith moved to reconvene the 2014 Board of Equalization for the following taxpayer appeal that was timely filed: APPELLANT Martha W. Breunig PARCEL NO. 001 042 009 Vice -Chairman Krist seconded the motion. The motion carried. 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 10:05 a.m. At the conclusion of the deliberations the Board resumed the regular meeting at 11:30 a.m. and the following actions were taken. Phone (360)385-9100 Fax (360)385-9382 jeftbocc@co.jefferson.wa.us Board of Equalization Minutes — April 6, 2015 Page: 2 George & Mary Lathrop BOE: 14-07-R PN: 948 329 001 P.O. Box 495 Port Townsend, WA 98368 The appellants are appealing the value of property located at 1511 3`a Street, Port Townsend. The property was assessed as of January 1, 2014 and is currently valued at $185,666 ($62,000 for the land and $123,666 for the improvements). The appellants estimate the value to be $127,500 (No breakdown between land and improvements was provided). The appellants bought their property in June, 2014 for $127,000 on a bargain and sales deed and assert that the purchase price is the true and fair market value. They did not provide a breakdown of land and improvements in their estimate of fair market value nor did they present any comparable property sales. The Assessor's representative presented three comparable property sales in the immediate neighborhood and stated that they are in slightly better condition. After reviewing all the information submitted, 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 $185,666 ($62,000 for the land and $123,666 for the improvements). Member Smith seconded the motion. The motion carried. (See also minutes of March 9, 2015) Loretta Klock BOE: 14-44-R PN: 948 319 003 P.O. Box 314 Clallam Bay, WA 98326 The appellant is appealing the value of property located at 910 Gise Street, Port Townsend. The property was assessed as of January 1, 2014 and is currently valued at $254,758 ($155,484 for the land and $99,274 for the improvements). The appellant estimates the value to be $247,354 ($148,080 for the land and $99,274 for the improvements). The house was built in 1973 and the appellant stated that it is now surrounded by newer, larger houses which affect the value. She also stated that her water view is now limited by several large trees. Another issue is noise from hospital helicopters, as well as from the boat yard. As a result, the appellant is only contesting the land value, not the improvements. No comparable sales were presented by the appellant. The Assessor's representative presented three comparable property sales close to the appellant's property. Board of Equalization Minutes — April 6, 2015 Page: 3 After reviewing all the information submitted, 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 $254,758 ($155,484 for the land and $99,274 for the improvements). Member Smith seconded the motion. The motion carried. (See also minutes of March 9, 2015) Wayne Bibbins BOE: 14-61-R PN: 948 304 804 1240 W. Sims Way, #215 Port Townsend, WA 98368 _ The appellant is appealing the value of property located at 1645 Jackman Street, Port Townsend. The property was assessed as of January 1, 2014 and is currently valued at $146,071 ($60,900 for the land and $85,171 for the improvements). The appellant estimates the value to be $124,000 ($44,000 for the land and $80,000 for the improvements). The appellant provided one sale of property he considered to be comparable. This is a sale of an unimproved parcel that sold in November, 2014 for $44,000. He noted in his testimony another unimproved parcel that had recently sold. He cited no comparable property sales of improved parcels. The Assessor's representative submitted four comparable property sales of improved parcels which support the current valuation. She noted that several properties having very small living space (comparable to the appellant's property in that regard) have sold for prices in excess of the value of the appellant's property. After reviewing all the information submitted, 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 $146,071 ($60,900 for the land and $85,171 for the improvements). Vice -Chairman Krist seconded the motion. The motion carried. (See also minutes of March 9, 2015) Earl & Joanne Pickering BOE: 14-08-R PN: 953 700 323 8865 Flagler Road Nordland, WA 98358 The appellants are appealing the value of property located at 8865 Flagler Road, Nordland. The property was assessed as of January 1, 2014 and is currently valued at $585,809 ($284,208 for the land and $301,601 for the improvements). The appellants estimate the value to be $487,000 ($284,208 for the land and $202,792 for the improvements). Board of Equalization Minutes — April 6, 2015 Page: 4 The appellants' lot consists of 2.03 acres with 144 feet of high bank waterfront. The appellants stated the house needs some repairs and presented five comparable property sales all of which are located on Marrowstone Island. On their petition form the appellants listed an estimated value of $201,787 for the land and $203,939 for the improvements for a total of $405,726. However, at the hearing they testified that their total value should be $487,000. The Assessor's representative presented three comparable property sales, two of which are bare land with the third having a minimal structure. After consideration, the Assessor's representative stated the improvements were overvalued but that the land was correctly valued. He agreed that the appellants' modified request of $487,000 is reasonable. After consideration of all the evidence and testimony, Vice -Chairman Krist moved to overrule the Assessor's valuation and reduce it from $585,809 ($284,208 for the land and $301,601 for the improvements) to $487,000 ($284,208 for the land and $202,792 for the improvements). Member Smith seconded the motion. The motion carried. (See also minutes of March 9, 2015) Ronald Gregory BOE: 14 -13 -LO PN: 970 800 005 22 McCurdy Lane Port Ludlow, WA 98365 The appellant is appealing the value of a bare land parcel located off of Marianne Meadows, Port Ludlow. The property was assessed as of January 1, 2014 and is currently valued at $108,000. The appellant estimates the value to be $55,000. - The appellant testified that there have been no recent sales in the Plat of Mats View Meadows (Sunrise Cove), and thus no comparable property sales were provided to the Board. The Assessor's representative believes the value placed by the Assessor is too high, but that the value of $55,000 asserted by the appellant is too low. He recommended reducing the value by 25%. The appellant stated at the hearing that he would agree to that value. After consideration of all the evidence and testimony, Member Smith moved to overrule the Assessor's valuation and reduce it from $108,000 to $81,000. Vice -Chairman Krist seconded the motion. The motion carried. (See also minutes of March 11, 2015) Gene C. Howe Revocable Trust BOE: 14 -15 -LO PN: 901 084 005 Gene C. Howe, Trustee 34146 Ickler Avenue N. Lillian, AL 36549-4037 The appellant is appealing the value of a bare land parcel located off of State Route 20 near Discovery Board of Equalization Minutes — April 6, 2015 Page: 5 Bay. The property was assessed as of January 1, 2014 and is currently valued at $47,443. The appellant estimates the value to be $29,500. The appellant was not available to testify at the hearing. He stated on his petition form that he purchased the property on July 31, 2013 for $29,500. He submitted no other evidence in support of his appeal. The Assessor's representative testified that the appellant's property is located on the waterfront and it was purchased by the appellant at an IRS public sale. After reviewing all the information submitted, 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 $47,443. Vice -Chairman Krist seconded the motion. The motion carried. (See also minutes of March 11, 2015) Jana Allen BOE: 14-83-R PN: 988 801 803 903 Jackson Street Port Townsend, WA 98368 The appellant is appealing the value of property located at 903 Jackson Street, Port Townsend. The property was assessed as of January 1, 2014 and is currently valued at $272,418 ($232,300 for the land and $40,118 for the improvements). The appellant estimates the value to be $232,885 ($202,000 for the land and $30,885 for the improvements). The appellant testified that based on the poor condition of the structure, the value should be reduced. She provided photos confirming the condition. The Assessor's representative stated that based on the condition of the living space, the improvement value should be given a 15% reduction with no change to the land value. After consideration of all the evidence and testimony, Vice -Chairman Krist moved to overrule the Assessor's valuation and reduce it from $272,418 ($232,300 for the land and $40,118 for the improvements) to $266,400 ($232,300 for the land and $34,100 for the improvements). Member Smith seconded the motion. The motion carried. (See also minutes of March 11, 2015) George & Lee -Alison Sibley BOE: 14-86-R PN: 953 700 322 9000 New Delhi Place Dulles, VA 20189-9000 The appellants are appealing the value of property located at 8863 Flagler Road, Nordland. The property was assessed as of January 1, 2014 and is currently valued at $545,440 ($305,398 for the land and Board of Equalization Minutes — April 6, 2015 Page: 6 $240,042 for the improvements). The appellant estimates the value to be $420,000 ($235,163 for the land and $184,837 for the improvements). The appellants' lot consists of 1.42 acres with 163 feet of waterfront. The appellants purchased their home in January, 2013 for $420,000. They presented an independent appraisal of the property indicating a value of $427,000. The Assessor's representative presented three comparable property sales all located on Marrowstone Island. Two were bare land sales and the third had a small structure on it. After consideration, he stated the improvements are overvalued but that the land is correctly valued. He recommends the improvement value be reduced to $205,000 with no change to the land value. After consideration of all the evidence and testimony, Vice -Chairman Krist moved to overrule the Assessor's valuation and reduce it from $545,440 ($305,398 for the land and $240,042 for the improvements) to $510,398 ($305,398 for the land and $205,000 for the improvements). Member Smith seconded the motion. The motion carried. (See also minutes of March 11, 2015) William Dias BOE: 14-89-R PN: 990 600 338 52 Jackson Lane Port Ludlow, WA 98365 The appellant is appealing the value of property located at 52 Jackson Lane, Port Ludlow. The property was assessed as of January 1, 2014 and is currently valued at $529,450 ($220,800 for the land and $308,650 for the improvements). The appellant estimates the value to be $460,391 ($192,000 for the land and $268,391 for the improvements). The appellant submitted an independent fee appraisal indicating the value of the property is $477,000. The Assessor's representative stated that the assessed value of the improvements of $308,650 is correct, but that the land assessment of $220,800 is overvalued. He recommends reducing the land value to $161,000 for an adjusted total valuation of $469,650. The appellant stated at the hearing that he would agree to that amount. After consideration of all the evidence and testimony, Member Smith moved to overrule the Assessor's valuation and reduce it from $529,450 ($220,800 for the land and $308,650 for the improvements) to $469,650 ($161,000 for the land and $308,650 for the improvements). Vice -Chairman Krist seconded the motion. The motion carried. (See also minutes of March 9, 2015) Board of Equalization Minutes — April 6, 2015 Page: 7 NOTICE OF ADJOURNMENT Member Smith moved to adjourn the meeting at 11:37 a.m. Vice -Chairman Krist seconded the motion. The motion carried. ATTEST: eslie R. Lock ,Clerk of the Board JEFFERSON COUNTY BOARD OF EQUALIZATION (Excused Absence) Davee�Gaaring, Chair/man Jed - ,�Z4i Henry Krist, Vice -Chairman QSmith, Member