HomeMy WebLinkAboutM012616ok
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Dave Garing
Henry Krist
Mike Smith
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Dave Garing Henry Krist Michael Smith
MINUTES
January 26, 2016
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 and Member Michael Smith.
APPROVAL OF MINUTES
Member Smith moved to approve the minutes for the 2014 Board of Equalization Season: February
27, 2015; March 2, 5, 9, 11, 16 and 30, 2015; and April 2, 6, 13, and 17, 2015. Vice -Chairman Krist
seconded the motion which carried by a unanimous vote.
REQUEST TO WAIVE FILING DEADLINE
The Board reviewed the following request to waive the filing deadline for appealing the
Assessor's 2015 real property valuation determination:
Property Owner: Marilyn Schieffer
Parcel No.: 701 153 006
Ms. Schieffer submitted a letter stating that her petition was mailed on or before November 16,
2015. No other documentation was submitted. Upon review the Board determined that Ms.
Schieffer did not show good cause to waive the filing deadline pursuant to RCW 84.40.038
(2)(e) and WAC 458-14-056 (3)(e).
Member Smith moved to deny the request to waive the 2015 appeal filing deadline as requested
by Marilyn Schieffer. Vice -Chairman Krist seconded the motion which carried by a unanimous
vote.
Phone (360)385-9100 Pax (360)385-9382 jeffbocc(co.jefferson.wa.us
Board of Equalization Minutes — January 26, 2016 Page: 2
ASSESSOR'S CERTIFICATE OF ASSESSMENT ROLLS
The Board reviewed the Assessor's Certificate of Assessment Rolls:
Real Property: $4,532,734,532
Personal Property: $48,830,405
New Construction: $27,624,882
Vice -Chairman Krist moved to accept the Assessor's Certificate of Assessment Rolls for 2015 in
the amounts listed above. Member Smith seconded the motion which carried by a unanimous
vote.
ASSESSOR'S ANNUAL UPDATE
Assessor Jeff Chapman stated that 2015 is the second year of annual assessments. 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 will be statistically updated. See schedule below:
Cycle 1 — Quilcene and West Jefferson County (2015 Physical Inspection)
Cycle 2 — Port Ludlow (2016 Physical Inspection)
Cycle 3 — Tri Area (2017 Physical Inspection)
Cycle 4 — Outside Port Townsend City Limits (2018 Physical Inspection)
Cycle 5 — Port Townsend (2019 Physical Inspection)
Cycle 6 — Brinnon (2020 Physical Inspection)
Assessor Chapman reported that in 2016 vacant land values will decrease and improvement
values will increase. In the past, utilities (water, power, sewer) were given a site improvement
value of $10,000. However, effective in 2015 utilities are now valued at $15,000 given the
increased cost of installing utilities. For property located in the Port Ludlow Master Planned
Resort utilities are valued at $20,000. Discussion ensued regarding the benefits of site
improvements being applied to the land value versus the improvement value. Currently,
Jefferson County includes site improvements in the land value. That process may change in the
future.
ASSESSMENT CORRECTIONS AND PETITION WITHDRAWALS
Member Smith moved to accept the following assessment corrections and petition withdrawals.
Vice -Chairman Krist seconded the motion which carried by a unanimous vote.
NAME APPEAL NO. PARCEL NO.
McPherson Family Trust BOE 15-01-R 001 024 072
Christopher Rollness/Gabrhea Caudill BOE 15-04-R 952 900 001
Kevin Considine BOE 15-05-R 977 100 208
Board of Equalization Minutes — January 26, 2016 Page: 3
Susan & Richard Keller
BOE 15 -06 -LO
938 100 304
Ronald & Marcia Hildebrandt
BOE 15-07-R
821 333 028
Stephanie Burgess
BOE 15-08-R
948 002 609
John Bosi
BOE 15-09-R
002 334 002
Neola Hoops
BOE 15-10-R
901 271 011
Katherine Negron
BOE 15-11-R
991 200 207
Kristen & Donald Kench
BOE 15-15-R
702 244 008
Lamont & Nancy Thornton
BOE 15-22-R
984 905 805
Michael Tripp
BOE 15-36-R
721 031 002
Steven Sherman
BOE 15 -37 -LO
710 312 003
Steven Sherman
BOE 15 -38 -LO
710 312 004
Steven Sherman
BOE 15 -39 -LO
710 312 023
Steven Sherman
BOE 15-40-R
710 312 024
Carl Martin
BOE 15-41-R
955 900 031
HEARINGS
Ken Ackerman BOE: 15 -24 -LO PN: 702 134 005
P.O. Box 271 15-25-R 702 134 007
Quilcene, WA 98376 15-26-R 702 134 009
15-27-R 956100 010
Ken Ackerman was present. Appraiser Charley Hough represented the Assessor's Office. After
explaining the hearing process, Chairman Garing swore in both parties. Under appeal are three
improved parcels and one unimproved parcel located off of Center Road, Quilcene.
The property was valued as of January 1, 2015. 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
702 134 005 $11,000 (Land Only) $5,500 (Land Only)
702 134 007 $117,814 ($42,000 Land & $75,814 Imp) $100,000 ($37,000 Land & $63,000 Imp)
702 134 009 $227,951 ($58,000 Land & $169,951 Imp) $163,321 ($58,000 Land & $105,321 Imp)
956 100 010 $106,094 ($57,100 Land & $48,994 Imp) $80,000 ($50,000 Land & $30,000 Imp)
BOE 15 -24 -LO (702 134 005)
Under appeal is a bare land parcel consisting of approximately 1 acre. Over time the appellant has
purchased several parcels in this area. This parcel was purchased in order to access the appellant's
adjoining property. No improvements have been made on this parcel. The appellant stated that several
years ago the Jefferson County Public Health Department informed him that he would not be able to
build on this parcel due to the size and location of a stream on the property.
Board of Equalization Minutes — January 26, 2016 Page: 4
Appraiser Hough stated that in 2010 the base land value of the appellant's property was assessed at
$22,000 with a 50% reduction for quality of the land plus an additional 50% reduction. Appraiser Hough
is unsure why the parcel was given a second 50% reduction. He removed the second reduction in 2015.
Discussion ensued regarding a stream that runs through the appellant's property.
Appraiser Hough provided the following documents for review:
• Area map of the appellant's property and comparable property sales;
• Field sheet for appellant's property;
• Field sheets and Excise Tax Affidavits for comparable property sales 1-5;
• Field sheet, area map, and Excise Tax Affidavit for appellant's comparable property sale A;
• Land codes for neighborhood #2530;
• Sales analysis for 2015;
• Previous field sheets for appellant's property (1998-2014).
He discussed the following comparable property sales:
Comparable Property 91
Parcel No.:
956 100 014
Location:
14870 Center Road, Quilcene
Assessed Value:
$104,092
Sale Date:
March, 2015
Sale Price:
$94,649
Sale Date:
September, 2015 (Bargain and Sale Deed)
Sale Price:
$85,600
Comparable Property #2
Parcel No.:
702 131 026
Location:
13934 Center Road, Quilcene
Assessed Value:
$45,750
Sale Date:
January, 2015
Sale Price:
$51,000
Comparable Property #3
Parcel No.: 702 134 033, 702 134 034, and 702 134 037
Location: 14661 Center Road, Quilcene
Assessed Value: $130,935
Sale Date: July, 2014
Sale Price: $152,500
Comparable Property #4
Parcel No.:
956 100 009
Location:
294453 Highway 101, Quilcene
Assessed Value:
$134,919
Sale Date:
June, 2014
Sale Price:
$110,360
Board of Equalization Minutes — January 26, 2016 Page: 5
Comparable Proaerty #5
Parcel No.:
956 100 011
Location:
Hamilton's 5 Acre Tracts Lot 6
Assessed Value:
$15,400
Sale Date:
April, 2012
Sale Price:
$2,000
Appellant's Comparable Property `A'
Parcel No.: 702 134 006
Location: 14911 Center Road, Quilcene
Assessed Value: $75,492
Sale Date: May, 2013 (Bargain and Sale Deed)
Sale Price: $52,500
The appellant stated that several surrounding properties have gone through foreclosure. A purchaser can
pay any amount for property but if the bank forecloses for failure to make the payments, he feels that the
assessed value is too high.
Discussion ensued regarding the possibility of the appellant consolidating the parcels into one parcel.
The appellant did not provide documentation to indicate that the parcel is unbuildable.
Appraiser Hough stated he is not opposed to the Board overruling the current value and allowing a
reduction for contiguous property ownership.
BOE 15-25-R (702 134 007)
The appellant discussed various buildings located on the property. A new roof on the garage/shop is the
only improvement recently made to the property. The appellant testified that this parcel is the wettest
property in the area.
Appraiser Hough stated that all the exhibits submitted for BOE 15 -24 -LO apply to this parcel as well. He
discussed the current assessed value compared to the 2010 assessed value. Currently, the home is valued
at $57 per square foot. The land was previously valued at $20,000 and it is now assessed at $22,000.
Appraiser Hough asked about the condition of the house. The appellant cited the following problems with
the home: no insulation, electrical problems, no foundation, mold, single pane windows, etc. Based on
the appellant's testimony regarding the poor condition of the home, Appraiser Hough stated a reduction
to the improvement value is warranted.
BOE 15-26-R (702 134 009)
The appellant stated that a portion of this parcel consists of wetlands which he is unable to farm. He
stated he parked his large equipment and vehicles on this section of the property which is located next to
the school. School kids vandalized his equipment and his insurance company threatened to cancel
coverage if his equipment wasn't moved to a safer location. He is unable to use that portion of his
property. The appellant testified that the deck connected to the home is rotting. There have been no
Board of Equalization Minutes — January 26, 2016 Page: 6
improvements made to the house or the existing garage. A new additional garage was recently built.
After discussion of the uses of various outbuildings, Appraiser Hough stated that the pump house is being
valued as a shed. Pump houses are not assessed and he recommends that the $1,600 value be removed.
He confirmed that the barn and a shed are not being valued. Appraiser Hough stated that during his
physical inspection he noticed several items that were not being valued which he corrected. The home is
valued at $72 per square foot.
BOE 15-27-R (956 100 010)
The appellant stated that since 2013 no improvements have been made to the home or surrounding
buildings. The condition of the garage/shop has deteriorated.
Appraiser Hough explained the 2015 land value as follows:
Base Rate: $33,000
Site Improvements: $15,000
1.82 Residual Acreage: $5,000 per acre
Appraiser Hough explained the 2015 improvement value as follows:
15% Reduction: Removed
House: $68.66 per square foot (Fair Quality)
Garage/Shop: $12.50 per square foot with a 20% reduction for condition
Attic: $10.35 per square foot
Covered Porch: $27.81 per square foot
Out Buildings: No Market Value
Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a
determination at a later date.
ADJOURNMENT
Vice -Chairman Krist moved to adjourn the meeting at 12:30 p.m. Member Smith seconded the motion
which carried by a unanimous vote.
ATTEST:
&slie'Rt'LocIre, Clerk of the Board
JEFFERSON COUNTY
BOARD OF EQUALIZATION
Dave G4ing,hai
Henry Krist, Vice -Chairman
ichael Smith, ber