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HomeMy WebLinkAboutM021916ok Dave Garing Henry Krist Michael Smith 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 Dave Garing Henry Krist Michael Smith MINUTES February 19, 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. Member Michael Smith arrived shortly after the meeting began. APPROVAL OF MINUTES Vice -Chairman Krist moved to approve the minutes for the 2014 Board of Equalization Season of June 29, 2015; August 5, 11, and 12, 2015; and September 28, 2015. Chairman Garing seconded the motion. The motion carried. Vice -Chairman Krist moved to approve the minutes of July 15, 2015. Chairman Garing seconded the motion. The motion carried. ASSESSMENT CORRECTIONS AND PETITION WITHDRAWAL Vice -Chairman Krist moved to accept the following assessment corrections and petition withdrawal. Chairman Garing seconded the motion. The motion carried. NAME Francine Rose Benjamin Merrit D. Doreen Snyder Member Smith arrived to the meeting. APPEAL NO. PARCEL NO. BOE 15-12-R 501 031 005 BOE 15 -13 -LO 984 602 402 BOE 15-21-R 931 200 107 Phone (360)385-9100 Fax (360)385-9382 jeffbocc@co.jefferson.wa.us Board of Equalization Minutes — February 19, 2016 Page: 2 HEARINGS Magin & Patricia Fernandez BOE: 15-20-R PN: 002 332 010 25 Old Gardiner Road Sequim, WA 98382 Magin and Patricia Fernandez were present. Appraiser Linda Manthe 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 25 Old Gardiner Road in Sequim. The property was assessed as of January 1, 2015 and is currently valued at $192,630 ($91,850 for the land and $100,780 for the improvements). The appellants estimate the value to be $125,000 ($85,000 for the land and $40,000 for the improvements). The appellants stated they have had problems with wild animals chewing the electrical wiring under the house and causing damage to their home. The roof is old and needs to be replaced. Appraiser Manthe revisited the appellants' property and determined the condition and quality of the home warrants a reduction. She recommended to reduce the appellant's value to $174,885 ($91,850 for the land and $83,035 for the improvements). Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a determination at a later time. Catherine Kirkham Burhen BOE: 15-33-R PN: 984 600 106 507 Taft Street Port Townsend, WA 98368 Catherine Burhen was present. Appraiser John Pray 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 507 Taft Street in Port Townsend. The property was assessed as of January 1, 2015 and is currently valued at $381,893 ($243,840 for the land and $138,053 for the improvements). The appellant did not provide an estimate of value on her petition form. The appellant stated that the roof leaks and provided photographs showing water damage. She stated that the seller did not disclose that the roof leaks or the damage it has caused. She questioned the amount of square footage listed in the Assessor's records. The flooring consists of painted wood (not hardwood). The driveway slopes towards the house and the water runoff from the street runs right onto her property. The view has been diminished by trees located on an adjacent property. The Accessory Dwelling Unit (ADU) does not have a bathroom, no heat, no insulation and the basement is unfinished. The appellant stated she is in the process of legal action against the seller. She has been instructed that no improvements can be started until a decision has been made on the litigation. She feels the topography of the land warrants a reduction. There is not adequate heat to warm the entire Board of Equalization Minutes — February 19, 2016 Page: 3 home. The appellant stated that Charter Construction verbally estimated a minimum of $100,000 to repair the structural issues caused by water damage. The representative from Charter Construction was hesitant to put his estimate in writing, due to the possibility of future litigation. Appraiser Pray stated that the appellant purchased the property on October 30, 2014 for $400,000. The sale of property is the best indicator of value. The property was listed for sale in May, 2014 for $485,000. The listing price was lowered to $449,000 in June, 2014 and ultimately sold for $400,000 in October, 2014. He provided the following description of the appellant's property: • Bottom Level consists of 4,200 square feet and is valued at approximately $42 per square foot. According to the real estate listing, it is described as having a private entrance to be used as an office, craft room or den. Includes a dark room with plumbing that could be turned into a bathroom. • Main Area 2 consists of 528 square feet. The bridge entrance located on the main level is assessed at $90.84 per square foot. The bridge entrance could be considered an enclosed porch resulting in a reduction of $5,000. However, if the Board reduces $5,000 from the appellant's purchase price of $400,000, the current assessed value of $381,893 is still lower. • Middle floor consists 400 square feet which includes one bedroom. • The addition is described in the real estate listing as a separate guest house with a bedroom and bathroom. It is currently valued at approximately $13,000 which he feels is lower than market value. The appellant responded that she feels the porch does not fit the definition of enclosed. Her definition of enclosed means closed off from nature. Rodents can gain entry through the sliding barn door and there is no insulation. She argued that the guesthouse is not a one bedroom with one bathroom. It is a studio with a bathroom. She purchased the home with the intention to build an addition adding another bedroom. However, with the pending litigation she is unable to make any improvements. Appraiser Pray provided the following definition of class conditions: • Class 1 = Low • Class 2 = Fair • Class 3 = Average • Class 4 = Good • Class 5 = Very Good • Class 6 = Excellent In response to a question whether he has been inside the home, Appraiser Pray stated he walked through the home in 2009 with the previous owner. He inspected the property in 2013, but did not go inside the home. The appellant explained that when the general contractor inspected the home it was to look for problems that were concealed. The $100,000 estimate is to fix the visual damage caused by water leaking into the home. The contractor is unsure how much damage is inside the walls and floors. The estimate does not include the amount to fix all the problems. Discussion ensued regarding neighboring assessments. The appellant feels the quality of materials used in neighboring homes compared to her Board of Equalization Minutes — February 19, 2016 Page: 4 home are better quality, yet the price per square foot of her home is higher. Chairman Garing asked Appraiser Pray if after listening to the appellant's testimony, he feels the condition of the home is correct? Appraiser Pray stated he feels the appellant's value is correct and noted that the fee appraisal done prior to the appellant purchasing the property supported his assessed value. He also noted that in the information packet provided by the appellant, she acknowledged that she was aware of the following items that were in need of repair prior to purchasing the home: • Insufficient maintenance or remodeling • No gutters or downspouts on the home causing deterioration of siding • Rotten plywood in porch entry • Damaged kitchen countertops • Stained old white tile with broken mildewed grout • Most weather stripping around doors and windows is gone • Several wood windows with double pane seals are broken • Middle level floor is painted sub -floor material — not hardwood • Little insulation in walls and ceiling • No sound insulation between floors • ADU is a steep, muddy walk down the hill with no steps • No outdoor lights • 25 year old shake roof in disrepair and needs to be replaced immediately • No extraction fan in the bathroom of either structure • No kitchen in ADU • Originally Hope Roofing recommended "tuning" of the metal roof on the main house, other roofers now say it should be replaced. He pointed out that even though the appellant knew the aforementioned repairs were needed, she purchased the property for $400,000 which is higher than the assessed value. Based on the condition of the roof the sellers reduced the listing price $50,000. The appellant reiterated that she feels that class 4 (good) used by Appraiser Pray in valuing her home is incorrect. There is structural damage that will cost a minimum of $100,000 to fix. She stated that a shed located on her property is rated class 5 (very good) condition 4. She listed the following problems with the shed: 1) no floor; 2) roof leaks; and 3) doors do not close. Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a determination at a later time. 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 11:05 a.m. At the conclusion of the deliberations the Board resumed the regular meeting at 12:45 p.m. and the following actions were taken. Board of Equalization Minutes — February 19, 2016 Page: 5 Juliet Parfrey BOE: 15-16-R PN: 801 041007 925 W. Egg & I Road Chimacum, WA 98325 The appellant is appealing the value of property located at 925 W. Egg & I Road in Chimacum. The property was assessed as of January 1, 2015 and is currently valued at $218,222 ($74,971 for the land and $143,251 for the improvements). The appellant estimates the value to be $204,971 ($74,971 for the land and $130,000 for the improvements). The appellant testified that the actual size of the patio is smaller than what the Assessor's Office has it assessed at and therefore the value should be reduced. She is in the process of meeting the requirements of the building permit and obtaining her certificate of occupancy. The Assessor's representative presented a number of comparable property sales. Without going inside the home, he is unable to determine if it is 100% completed. He recommended the improvement value be adjusted to reflect 85% complete and the size of the existing concrete patio be corrected. After consideration of all the evidence and testimony, Vice -Chairman Krist moved to overrule the Assessor's determination of value and reduce it from $218,222 ($74,971 for the land and $143,251 for the improvements) to $197,085 ($74,971 for the land and $122,114 for the improvements). Member Smith seconded the motion which carried by a unanimous vote. (See also minutes of February 9, 2016) Magin & Patricia Fernandez BOE: 15-20-R PN: 002 332 010 25 Old Gardiner Road Sequim, WA 98382 The appellants are appealing the value of property located at 25 Old Gardiner Road in Sequim. The property was assessed as of January 1, 2015 and is currently valued at $192,630 ($91,850 for the land and $100,780 for the improvements). The appellants estimate the value to be $125,000 ($85,000 for the land and $40,000 for the improvements). The appellants testified that their home is old and they work hard to make it look nice. They feel the current value to too high. The Assessor' representative re -visited the appellants' property and determined that due to the condition of the home and decks she recommends lowering the improvement value to $83,035. The land value is correct. After consideration of all evidence and testimony, Member Smith moved to overrule the Assessor's original determination of value and finds that a preponderance of the evidence supports a true and fair market value of $174,885 ($91,850 for the land and $83,035 for the improvements). (See hearing earlier in minutes) Board of Equalization Minutes — February 19, 2016 Page: 6 Ken Ackerman P.O. Box 271 Quilcene, WA 98376 BOE: 15 -24 -LO 15-25-R 15-26-R 15-27-R PN: 702 134 005 702 134 007 702 134 009 956100 010 BOE: 15 -24 -LO (Parcel #702 134 005): Under appeal is an unimproved parcel that affronts Center Road in Quilcene. The appellant asserts the true and fair market value of the property to be $5,500. The Assessor's valuation of the property as of January 1, 2015 is $11,000. The appellant testified that the County will not allow a building on this parcel because of the size. It has no well, septic, electricity or other improvements. There is a driveway easement to allow access to 14865 Center Road which takes up a portion of the property. The Assessor' representative stated that the appellant owns the surrounding property. Since the property is contiguous to other land owned by the appellant, the Assessor's representative recommended an additional 50% reduction in value. After consideration of all the evidence and testimony, Member Smith moved to overrule the Assessor's valuation and reduce it from $11,000 to $5,500. Vice -Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of January 26, 2016) BOE: 15-25-R (Parcel #702 134 007): Under appeal is an improved parcel located at 14811 Center Road in Quilcene. The appellant asserts the true and fair market value of the property to be $100,000 ($37,000 for the land and $63,000 for the improvements). The Assessor's valuation of the property as of January 1, 2015 is $117,814 ($42,000 for the land and $75,814 for the improvements). The appellant testified that the house is in need of a lot of work. The sheds and barns are either falling down or leak when it rains. Nothing of value can be stored in the outbuildings. The Assessor' representative recommended lowering the improvement value to $43,226 due to the condition of the home and outbuildings. The land value would remain unchanged. After consideration of all testimony and evidence, Member Smith moved to overrule the Assessor's original determination of value and finds that a preponderance of the evidence supports a true and fair market value of $85,226 ($42,000 for the land and $43,226 for the improvements). Vice -Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of January 26, 2016) BOE: 15-26-R (Parcel #702 134 009): Under appeal is an improved parcel located at 14865 Center Road in Quilcene. The appellant asserts the true and fair market value of the property to be $167,801 ($58,000 for the land and $105,801 for the improvements). The Assessor's valuation of the property as of January 1, 2015 is $227,951 ($58,000 for the land and $169,951 for the improvements). The appellant explained that the home needs some maintenance, the tractor shed is falling apart, and the fences are rotting. He presented a sale of a comparable property that sold in May, 2013 for $52,500 as a bargain and sale deed. The appellant also noted that a drainage ditch runs through the property and periodically floods during the winter. Contaminates have leached into a portion of the property, and he Board of Equalization Minutes — February 19, 2016 Page: 7 has had difficulty getting insurance due to his proximity to the school and periodic trespassing. Although, there are some problems with the land, he stated in his petition that he concurred with the Assessor's determination of the land value at $58,000. The Assessor's representative presented a tax parcel map of the immediate area, a copy of the appellant's field worksheet, five comparable property sales, their respective sales tax affidavits and field worksheets, the sales chart analysis for the Quilcene area, and previous field worksheets for the appellant's property during the period of January 1, 2002 through January 1, 2014. He stated that the pump house is being valued as a shed. Pump houses are not valued and recommends the $1,600 value be removed. After consideration of all testimony and evidence, Vice -Chairman Krist moved to overrule the Assessor's valuation and finds that a preponderance of the evidence supports a true and fair market value of $226,351 ($58,000 for the land and $168,351 for the improvements). Member Smith seconded the motion which carried by a unanimous vote. (See also minutes of January 29, 2016) BOE: 15-27-R (Parcel #956 100 010): Under appeal is an improved parcel located at 14780 Center Road in Quilcene. The appellant asserts the true and fair market value of the property to be $80,000 ($50,000 for the land and $30,000 for the improvements). The Assessor's valuation of the property as of January 1, 2015 is $106,094 ($57,100 for the land and $48,994 for the improvements). The appellant stated that no improvements have been made to the home, the barn is structurally unsound, and the sheds and carport are falling over. He presented a sale of comparable property that sold in May, 2013 for $52,500 as a bargain and sale deed. He also provided a series of photographs showing problems with various outbuildings. The appellant believes that since no improvements have been made to the home or other structures the value should decrease rather than increase. The Assessor's representative presented a tax parcel map of the immediate area, a copy of the appellant's field worksheet, five comparable property sales, their respective sales tax affidavits and field worksheets, the sales chart analysis for the Quilcene area, and previous field worksheets for the appellant's property during the period of January 1, 2002 through January 1, 2014. He explained that only the home and post -frame garage had been valued in his assessment. After reviewing all the information submitted, the Board determined 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 $106,094 ($57,100 for the land and $48,994 for the improvements). Member Smith seconded the motion which carried by a unanimous vote. (See also minutes of January 29, 2016) Board of Equalization Minutes — February 19, 2016 Page: 8 Katherine Kirkham Burhen BOE: 15-33-R PN: 984 600 106 507 Taft Street Port Townsend, WA 98368 The appellant is appealing the value of property located at 507 Taft Street in Port Townsend. The property was assessed as of January 1, 2015 and is currently valued at $381,893 ($243,840 for the land and $138,053 for the improvements). The appellant did not provide an estimate of true and fair value. The appellant's testimony centered around her claim of false information provided to her by the seller, as well as various problems with the bank appraisal, and the inspection report she ordered during the process of buying the home. She presented a number of photos showing the condition of the house and estimated that repairs to the house to be at least $100,000. She stated that she hired a contractor to determine the cost of repairs but was unable to provide any documentation because of pending litigation. The Assessor's representative stated that the appellant purchased the home in October, 2014 for $400,000. He stated the appellant's property is valued correctly, and noted that the fee appraisal done prior to the appellant purchasing the property supported his assessed value. 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 $381,893 ($243,840 for the land and $138,053 for the improvements). Member Smith seconded the motion which carried by a unanimous vote. (See hearing earlier in minutes) ADJOURNMENT Vice -Chairman Krist moved to adjourn the meeting at 12:52 p.m. Member Smith seconded the motion which carried by a unanimous vote. JEFFERSON COUNTY �kOARD,OF EQUALIZATION ATTE T:ISaeG m _, h ' ar ie R. Locke, Clerk of the Board Henry ` ,Vice- a� ichael Smith, Mem✓lie