HomeMy WebLinkAboutM092815ok
Dave Garing
Henry Krist
Michael Smith
Dave Garing
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Henry Krist
MINUTES
September 28, 2015
Michael Smith
Chairman
Vice -Chairman
Member
Chairman Dave Garing called the meeting to order at 10:45 a.m. in the presence of Vice -Chairman
Henry Krist. Member Michael Smith was absent.
ASSESSMENT CORRECTION AND PETITION WITHDRAWAL
Chairman Garing moved to accept the following assessment correction and petition withdrawal. Vice -
Chairman Krist seconded the motion. The motion carried.
NAME
Hans Frederickson
APPEAL NO.
BOE 14-109-R
BOE 14-110-R
DETERMINATIONS
PARCEL NO.
931 200 201
965 700 014
Per WAC 458-14-095(4) post hearing deliberations of the Board of Equalization are not recorded. The
Board began post hearing deliberations at 10:48 a.m. At the conclusion of the deliberations the Board
resumed the regular meeting at 11:40 a.m. and the following actions were taken.
Barbara Morey BOE: 14-111-E PN: 984 903 402
707 O Street
Port Townsend, WA 98368
Under appeal is the denial of a portion of the Senior Citizen/Disabled Person Exemption for property
located at 707 O Street, Port Townsend.
The appellant testified that her home consists of a family dwelling unit that she shares with four (4)
individuals and that her residence is not a boarding house. She believes it is a legally constituted
household and therefore should be granted a 100% exemption in the Senior Citizen program. The
appellant informed the Board that all of her housemates are disabled. If able, each housemate shares in
the cost of the upkeep of the home. She defined, "Family Dwelling Unit" as a dwelling unit occupied by a
Phone (360)385-9100 Fax (360)385-9382 jeffbocc@co.jefferson.wa.us
Board of Equalization Minutes — September 28, 2015 Page: 2
single person, any number of related persons, (or) a group not exceeding a total of eight related and
unrelated non -transient persons living as a single noncommercial housekeeping unit.
Based on the appellant's IRS tax returns (Schedule E -rental income and Schedule C -business income) the
Assessor's Office determined that only a portion (81 %) of the home qualified for the Senior
Citizen/Disabled Person Exemption.
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
Assessor.
Vice -Chairman Krist moved to sustain the Assessor's determination to deny a portion of the Senior
Citizen/Disabled Person Exemption based on the requirements of the Program. Chairman Garing
seconded the motion. The motion carried. (See also minutes of August 12, 2015)
Gary & Patricia MacKenzie BOE: 14 -112 -LO PN: 990 100 008
29039 Indian Ridge Court
Agoura Hills, CA 91301
Under appeal is the value of a bare land parcel located at 103 Wells Ridge Court, Port Ludlow.
The property was assessed as of January 1, 2014 at $171,925. It was also included in the North Bay Area
equalization. As a result of the equalization the Board determined the current value to be $105,800. The
appellants estimate the value to be $149,500.
The appellants purchased the property in 2006 for $235,125 which has been cleared and maintained. In a
written statement the appellants indicated that the property includes a 35 foot height allowance which would
only enhance the view which cannot be obstructed by any other building. They also explained that the
property backs to a green belt further protecting this view. The appellants believe that the value established
by the Assessor in the previous valuation cycle ($149,500) is a more accurate estimate.
The Assessor testified that the appellants' property is one of the properties located within the North Bay
Area in Port Ludlow. Based on bare land sales, this area was equalized by the Board. The appellants do not
agree that their property should be included in the equalization. The Assessor's Office visited the property
and feel the appellants' property is valued correctly.
After consideration of all the evidence and testimony, Vice -Chairman Krist moved to overrule the
assessed value and increase it from $105,800 to $149,500. Chairman Garing seconded the motion. The
motion carried. (See also minutes of August 12, 2015)
Board of Equalization Minutes — September 28, 2015 Page: 3
NOTICE OF ADJOURNMENT
Vice -Chairman Krist moved to adjourn the meeting at 11:46 a.m. Chairman Garing seconded the motion.
The motion carried.
AFTET:
. Locke, Clerk of the Board
JEFFERSON COUNTY
OF EQUALIZATION
Dave Garin , Ch irmaA
Henry Krist, Vice -Chairman
(Excused Absence)
Michael Smith, Member