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Home My WebLink AboutM052815♦� 4b ok EQU4t� Dave Garing Henry Krist Michael Smith 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 Dave Garing Henry Krist Michael Smith MINUTES May 28, 2015 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 and Member Michael Smith. _ ASSESSMENT CORRECTIONS Member Smith moved to accept the following assessment corrections. Vice -Chairman Krist seconded the motion which carried by a unanimous vote. NAME APPEAL NO. PARCEL NO. Inn Properties, LLC BOE 14-87-R 901 014 007 Chris Baschab & Shanny Covey BOE 14 -106 -LO 990 600 240 Martha Breunig & Bly Windstorm BOE 14-108-R 001 042 009 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 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 2014 Board of Equalization for the following taxpayer appeals that were timely filed: APPELLANT Hans Frederickson GG LG PARCEL NO. 965 700 014 931 200 201 Phone (360)385-9100 Fax (360)385-9382 jeftbocc@co.jefferson.wa.us Board of Equalization Minutes - May 28, 2015 Page: 2 Member Smith seconded the motion which carried by a unanimous vote. EQUALIZATION The Washington State Department of Revenue granted permission to reconvene the Jefferson County Board of Equalization in order to equalize property located in Jefferson County. The Jefferson County Board of Equalization received twelve appeals from owners of property in the North Bay area of Port Ludlow in which clear, cogent, and compelling evidence was presented indicating that vacant land in this area had been overvalued as of January 1, 2014. In each case it was found that the Assessor had significantly overvalued property which met the criteria of "vacant residential lots within North Bay". These overvaluations ranged from 130% to 276%. Consequently, there has been compelling evidence suggesting serious inequities in the assessed values of similar properties in the area. Additionally, the Assessor explained that as the County tax data was transitioned from a four year evaluation cycle system to a software program utilizing annual statistical updates, a serious miscalculation was made. This error resulted in a problem specific to the North Bay area of Port Ludlow in which land was overvalued and improvements were undervalued. The Assessor believes the "total valuations" of improved property in North Bay to be correct while valuations of vacant land are not. Member Smith moved to equalize 146 parcels as shown below: Parcel # Property Owner Name Current Assessed Value 990 100 008 Gary & Patricia MacKenzie $171,925 990 100 010 James & Frances Bourasa $89,700 990 400 128 Edward & Paula Savidge $37,375 990 400 140 John & Jennifer Northey $37,375 990 400 142 Locke Family Trust $37,375 990 400 147 Susan Monroe $37,375 990 400 150 James & June Niquette $37,375 990 400 154 John Heiderich $37,375 990 400 157 James Groves $37,375 990 400 159 Joan Reitan $37,375 990 400 160 Shellie Moulton $37,375 990 400 174 Olympic Water & Sewer Inc. $13,800 990 400 204 Joseph & Lori Bartle $60,088 990 400 210 Bell Family Trust $104,650 990 400 239 Kathaleen Conway $97,175 990 400 241 Cynthia Austin $97,175 990 400 250 Vernon & Jane Brown $74,750 990 400 254 John & Sharon Resek Trust $74,750 990 400 258 Maurice Sheridan $48,588 990 400 259 Betty June Sinclair $48,588 990 400 263 David & Kimmie Fuller $71,300 990 400 305 Paul & Brenta Johnson $22,425 Eaualized Value $105,800 $69,000 $23,000 $23,000 $23,000 $23,000 $23,000 $23,000 $23,000 $23,000 $23,000 $11,500 $34,500 $69,000 $69,000 $51,750 $51,750 $40,250 $23,000 $23,000 $23,000 $16,100 Board of Equalization Minutes - May 28, 2015 990 400 319 Jutta Gebauer $22,425 $16,100 990 400 348 Jerry & Mary Smith $13,455 $12,075 990 400 354 Kenneth & Elizabeth Eisses $19,061 $16,100 990 400 400 Ryan & Renee Swanson $48,588 $23,000 990 400 418 Dave & Margaret Carver $48,588 $23,000 990 400 422 Mark McCrary $26,163 $23,000 990 400 423 David Fraser $26,163 $23,000 990 400 424 Larry & Shirley Browning $26,163 $23,000 990 400 428 Michael & Mary Nilssen $48,588 $23,000 990 400 430 Rian & Michelle Anderson $48,588 $23,000 990 400 435 Gary & Veronica Schroeder $26,163 $23,000 990 400 436 David Harrah $26,163 $23,000 990 400 437 Sherrillann Barden $26,163 $23,000 990 400 438 James & Nancy McGillis $26,163 $23,000 990 400 444 Leslie Carlson $48,588 $23,000 990 400 446 Mauney/Rogerson Trust $48,588 $23,000 990 400 447 Darryl Milton $48,588 $23,000 990 400 448 Steven Omodt $48,588 $23,000 990 400 449 Guy Moug $48,588 $23,000 990 400 455 Shackelford Family Trust $78,775 $46,000 990 400 464 Port Ludlow Associates $52,325 $23,000 990 400 467 Port Ludlow Associates $52,325 $23,000 990 400 469 Matthew Bullen $37,375 $23,000 990 400 470 Ferguson & Cole Inc. $44,850 $23,000 990 400 484 Susan & James Posey $48,588 $23,000 990 400 486 Jonalyn Horsfall Trust $48,588 $23,000 990 400 494 Yolanda & William Motzer $48,588 $23,000 990 400 495 E L Filippini Trust $48,588 $23,000 990 400 504 Ethan & Tara Smith $56,063 $25,875 990 400 505 James & Bonnie Brenner $74,750 $25,875 990 400 508 Andrea & Mark Cattabriga $48,588 $26,163 990 400 511 Bruce & Susan Berg $48,588 $23,000 990 400 512 Patricia Hannan Trust $48,588 $23,000 990 400 515 Amelia Watkins $48,588 $23,000 990 404 105 David & Barbara Heiner $48,588 $23,000 990 500 001 Alan & Terri Ross $56,810 $39,675 990 500 002 Alan & Terri Ross $56,810 $34,500 990 500 003 Lanny & Terri Ross $56,810 $34,500 990 500 004 Gary & Patricia Van Trojen $59,800 $39,675 990 500 029 Engholm Family Trust $60,088 $36,800 990 500 034 Jeffrey Bennett $44,850 $23,000 990 600 105 Jack & Judy Dash $63,538 $51,750 990 600 106 Forrest & Mary Cleveland $63,538 $51,750 Page: 3 Board of Equalization Minutes - May 28, 2015 990 600 110 Joseph & Colleen Hunnicutt $63,538 $40,250 990 600 115 Melvin & Aline Smith $44,850 $40,250 990 600 116 Melvin & Aline Smith $37,375 $32,200 990 600 118 John/Helen Apiecionek Trust $63,538 $40,250 990 600 119 Melvin & Aline Smith $56,063 $40,250 990 600 120 Melvin & Aline Smith $56,063 $40,250 990 600 126 Donald Anderson $67,275 $51,750 990 600 127 Marlys Stachofsky $74,750 $51,750 990 600 131 Terrence & Rochelle O'Brien $84,094 $69,000 990 600 143 Elizabeth Weaver $63,538 $51,750 990 600 152 Scott Coatsworth Trust $241,500 $215,050 990 600 153 Joseph & Lucinda Langjahr $230,000 $201,250 990 600 163 Max Kay & Naida Shaw $230,000 $201,250 990 600 201 2010-1 RADGCADC Venture $48,588 $23,000 990 600 205 Carol Carlson $59,800 $36,800 990 600 213 John Parkinson $48,588 $23,000 990 600 215 Brooke Taylor $48,588 $23,000 990 600 218 Harald Marcus $48,588 $23,000 990 600 220 Sandra Mannhalt $48,588 $23,000 990 600 223 Jennifer Chase $48,588 $23,000 990 600 225 Rachel Downes $48,588 $23,000 990 600 236 Joshua & Jessamyn Meyer $48,588 $23,000 990 600 238 Michael & Irene White $48,588 $23,000 990 600 247 David Daniels $48,588 $23,000 990 600 253 Robert & Lisa Brown $59,800 $23,000 990 600 261 Christine Yokan $63,538 $23,000 990 600 262 Christine Yokan $63,538 $23,000 990 600 273 Kenneth Peterson $63,538 $23,000 990 600 284 Kitsap Community Resources$48,588 $23,000 990 600 285 Spencer Alan Ott Trust $48,588 $23,000 990 600 289 Karen & Brandon Maggio $48,588 $23,000 990 600 290 Robinson Living Trust $59,800 $23,000 990 600 291 Kenneth & Nancy McKenzie $48,588 $23,000 990 600 307 Okonski/Wareham Trust $63,538 $23,000 990 600 310 Klemp Family, LLC $48,588 $23,000 990 600 311 Irina Eero $63,538 $48,300 990 600 318 M. Clemens Trust $63,538 $34,500 990 600 359 Darcy Garneau $97,175 $82,800 990 600 360 Steven & Maria Luquire $44,850 $33,638 990 600 371 Thomas Sisson $149,500 $103,500 990 600 374 David & Stephen Bingham $63,538 $40,250 990 600 399 Roland & Helga Hofmann $48,588 $34,500 990 602 100 Moira Bullen $48,588 $23,000 Page: 4 Board of Equalization Minutes - May 28, 2015 990 603 117 Treat Living Trust $63,538 $34,500 990 603 119 Ernest Schoop $63,538 $34,500 990 603 120 Conrad & Samira Yunker $63,538 $34,500 990 603 123 Yukiko Sato $63,538 $34,500 990 603 133 E. Christopher Orton $63,538 $34,500 990 603 135 Mira Mathia $63,538 $34,500 990 603 143 John & Sally Orsborn $63,538 $34,500 990 603 147 John/Helen Apiecionek Trust $63,538 $34,500 990 603 175 Susgar Properties, LLC $74,750 $51,750 990 603 176 Dennis & Nancy Meehan $63,538 $40,250 990 603 189 John Black $112,125 $77,625 990 603 200 Edward & Christina Orton $112,125 $69,000 990 603 210 AB General Contractors, Inc. $63,538 $34,500 990 603 212 Elda Richter $63,538 $34,500 990 603 214 Joseph & Lori Bartle $63,538 $34,500 990 603 234 Farrell Bibb $71,013 $40,250 990 700 005 Gary & Arleen Berg $48,588 $23,000 990 700 007 Phyllis Hansson $48,588 $23,000 990 700 010 Raymond/Rebecca Ammeter $48,588 $23,000 990 700 01 1 Patrick Sharpe $48,588 $23,000 990 700 017 Irving Dunn $48,588 $23,000 990 700 019 Mina & Michael Atkins $48,588 $23,000 990 700 022 Craig Shaughnessy $48,588 $23,000 990 700 026 Gary Griswold $48,588 $23,000 990 700 027 Riggen Trust $48,588 $23,000 990 700 029 Jurkoic Family Trust $48,588 $23,000 990 700 048 Sylvia Shapiro $48,588 $23,000 990 700 069 Michael & Tannis Nelson $67,275 $40,250 990 700 070 William Lawrence Grant $63,538 $23,000 990 700 072 Janice & Charles Hayward $67,275 $34,500 990 700 075 Karl, Saul & Penny Hamisch $31,769 $23,000 990 700 076 Denise & James Chavez $63,538 $23,000 990 700 077 Richard & Madge Duce $56,063 $23,000 990 700 079 Mark Rasmussen $63,538 $23,000 990 700 084 Stephen Perry $48,588 $23,000 990 700 086 Cynthia Brooke $48,588 $23,000 990 900 003 Janet Stephenson $116,150 $92,000 990 900 009 Delbert & Jean Rohn $82,225 $51,750 Page: 5 Vice -Chairman Krist seconded the motion which carried by a unanimous vote. The property owners will be notified in writing of the equalization. Board of Equalization Minutes — May 28, 2015 Page: 6 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 10:23 a.m. At the conclusion of the deliberations the Board resumed the regular meeting at 11:35 a.m. and the following actions were taken. Debra Bouchard & James Roberts BOE: 14-09-R PN: 989 714103 419 Lawrence Street Port Townsend, WA 98368 The appellants are appealing the value of property located at 419 Lawrence Street, Port Townsend. The property was assessed as of January 1, 2014 and is currently valued at $388,754 ($160,440 for the land and $228,314 for the improvements). The appellants estimate the value to be $267,440 ($50,000 for the land and $217,440 for the improvements). The appellants did not contest the improvement value. They testified that in 2013 a large home was built on the parcel directly in front of theirs which diminished a large portion of their water view. The appellants submitted no comparable property sales or other evidence to support their opinion of the appropriate market value. The Assessor's representative noted that the loss of view was addressed in the 2013 valuation when the land value was lowered by over $100,000 to reflect the loss of the majority of the view. After reviewing all the information submitted, the Board concurred that the appellants 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 $388,754 ($160,440 for the land and $228,314 for the improvements). Vice -Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of April 17, 2015) Robert & Dorothy Bogash BOE: 14-01-R PN: 956 202 006 6368 Twin Spits Road Hansville, WA 98340 The appellants are appealing the improvement value of property located at the Jefferson County International Airport, Port Townsend. The property was assessed as of January 1, 2014 and is currently valued at $51,985. The appellants estimate the value to be $44,000. The appellants purchased their property on January 23, 2014 for $44,000 and feel the purchase price should be the true and fair market value. They also testified that other airplane hangers located at the airport are listed at $52,000 and have remained unsold. They did not present any sales of similar properties that would support their estimate of value. Board of Equalization Minutes — May 28, 2015 Page: 7 The Assessor's representative presented four (4) comparable property sales: 1) Hanger B-4 (1,118 square feet) sold in November, 2010 for $52,500; 2) Hanger B-3 (1,082 square feet) sold in March, 2011 for $53,000; 3) Hanger B-2 (1,118 square feet) sold in November, 2013 for $52,000; and 4) Hanger B-10 (1,118 square feet) sold in September, 2014 for $52,000. The appellants' purchase price is an indicator of value for that particular seller and buyer, but a single sale does not necessarily establish a reliable market value nor does it necessarily negate the Assessor's value. An analysis of other similar property sales must be considered as they offer a broader and more complete description of market value. After reviewing all the information submitted, the Board concurred that the appellants 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 $51,985. Member Smith seconded the motion which carried by a unanimous vote. (See also minutes of April 17, 2015) Robert & Nancy Ferguson BOE: 14 -39 -LO PN: 821 163 026 1841513th Avenue NE Poulsbo, WA 98370 The appellants are appealing the value of property located off of Ludlow Bay Road, Port Ludlow. The property was assessed as of January 1, 2014 and is currently valued at $127,500. The appellants estimate the value to be $20,000. The appellants submitted a comparable property sale of an adjoining property that occurred in October 2014 for $20,000. The Assessor's representative noted that the appellants' comparable property sale was a bank foreclosure. He stated that he thought the assessed value was too high, but that the appellants' estimate of value was too low. Subsequent to the hearing, the Assessor's representative and the appellants agreed to a value of $35,000. After consideration of all the evidence and testimony, Member Smith moved to overrule the assessed value and reduce it from $127,500 to $35,000. Vice -Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 16, 2015) Board of Equalization Minutes — May 28, 2015 Page: 8 Pennie LeFebvre BOE: 14-48-R PN: 001321 021 Patrick LeFebvre, Authorized Agent 8292 SW 67th Place Portland, OR 97223 The appellants are appealing the value of property located at 4397 S. Discovery Road, Port Townsend. The property was assessed as of January 1, 2014 and is currently valued at $348,973 ($68,750 for the land and $280,223 for the improvements). The appellants estimate the value to be $264,084 ($68,750 for the land and $195,334 for the improvements). The appellants do not dispute the valuation of land but indicated there is a significant discrepancy between what the home actually cost to build and the Assessor's valuation of improvements. The appellant provided a comprehensive itemized list of building costs totaling $212,914.08. The Assessor's representative acknowledged that the appellants' estimate is a more accurate estimate of value. It was also noted that the appellants' list of expenses included the cost of installing utilities without realizing the Assessor had already factored in a $10,000 adjustment for utilities. When this cost is deducted from the appellant's cost, it leaves an improved value of $202,914.08. After consideration of all the evidence and testimony, Vice -Chairman Krist moved to overrule the assessed value and reduce it from $348,973 ($68,750 for the land and $280,223 for the improvements) to $271,664 ($68,750 for the land and $202,914 for the improvements). Member Smith seconded the motion which carried by a unanimous vote. (See also minutes of April 13, 2015) Curtis Schmautz & Ava Wong BOE: 14-55-R PN: 601343 015 1721413th Avenue NW Shoreline, WA 98177 The appellant is appealing the value of property located at 230 Harrington Drive, Quilcene. The property was assessed as of January 1, 2014 and is currently valued at $199,661 ($102,000 for the land and $97,661 for the Improvements). The appellants estimate the value to be $150,033 ($102,000 for the land and $48,033 for the improvements). The appellants' property consists of a 2 bedroom, 1 bath cabin located on 2.39 acres with a high bank waterfront view. They purchased the cabin for $240,000 in April, 2013. They are not appealing the land value and presented no comparable property sales stating that no comparable property has sold in the last five years. They testified that the basement is only accessible from an outside entrance, it is only used for storage, and is not a livable space. The Assessor's representative provided a worksheet of the appellants' property and a map of the immediate area. He stated that the basement is enclosed with finished (sheetrock) walls and electrical. Board of Equalization Minutes — May 28, 2015 Page: 9 Vice -Chairman Krist moved to sustain the Assessor's valuation of $199,661 ($102,000 for the land and $97,661 for the Improvements). Member Smith seconded the motion which carried by a unanimous vote. (See also minutes of April 17, 2015) Darby & Phoebe Huffman BOE: 14-107-R PN: 948 328 404 P.O. Box 446 Port Townsend, WA 98368 The appellants are appealing the value of property located at 2009 4t` Street, Port Townsend. The property was assessed as of January 1, 2014 and is currently valued at $342,750 ($64,500 for the land and $278,250 for the improvements). The appellants did not provide an estimate of value on their petition form. The appellants and a second party purchased the property for $240,000 through a bank sale on November 3, 2014. The purchase included two lots, one improved and the other unimproved. The purchase was made as, "Tenants in Common." The unimproved lot (lot 8) was then transferred, on the same date, to the second party for $10 through a Quit Claim Deed. In turn, the appellants testified they took ownership of the improved lot for $200,000. The appellants explained that they calculated the value of the vacant lot to be $40,000. This amount should be deducted from the total purchase price of $240,000 leaving the true and fair market value of the property to be $200,000. The Assessor's representative determined the fair market value of the unimproved parcel to be $12,650 rather than $40,000. Furthermore, the appellants believe the Assessor's determination of land value ($64,500) on the improved lot to be accurate and should be deducted from their purchase price of $200,000 leaving an improved value of approximately $140,000. The appellants were also represented by a local realtor who presented sales of commercial properties in Port Townsend. She acknowledged there were some significant differences between the property and the sales she offered as comparable; but refuted the Assessor's determination of value by developing a methodology that established a ratio between the purchase prices of comparable property sales to the assessed value (approximately 75% to 80%). The Board found serious flaws in reasoning of both the appellant and the Assessor's representative. It is questionable to use the Assessor's valuation on a comparable property to refute his valuation on the subject property. It is also problematic to purchase two properties in a single transaction, then immediately transfer one of those properties well above its assessed value and use that value as a deduction in determining fair market value of the remaining property. It is also difficult to ignore that the appellants' property was on the open market for the majority of 2014 at a price significantly below the assessed value without attracting a willing buyer. After consideration of all the evidence and testimony, Vice -Chairman Krist moved to overrule the assessed value and reduce it from $342,750 ($64,500 for the land and $278,250 for the improvements) to Board of Equalization Minutes — May 28, 2015 Page: 10 $274,200 ($64,500 for the land and $209,700 for the improvements). Member Smith seconded the motion which carried by a unanimous vote. (See also minutes of April 13, 2015) NOTICE OF ADJOURNMENT Member Smith moved to adjourn the meeting at 11:45 a.m. Vice -Chairman Krist seconded the motion which carried by a unanimous vote. AT• eslie L Locke, Clerk of the Board JEFFERSON COUNTY BOARD OF EQUALIZATION L� Dave X Vice -Chairman Michael Smith tuber