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HomeMy WebLinkAboutM033116ok Dave Garing Henry Krist Michael Smith 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 Dave GariAINUTES Henry Krist March 31, 2016 Michael Smith 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. REQUEST TO RECONVENE A "Request to Reconvene" was received by the Board of Equalization for the 2015 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 2015 Board of Equalization for the following taxpayer appeal that was timely filed: APPELLANT Diane Morrison PARCEL NO. 940 800 066 Member Smith seconded the motion which carried by a unanimous vote. HEARINGS Port Ludlow Associates BOE: 15 -28 -LO PN: 968 800 009 Diana Smeland 15 -29 -LO 968 800 010 70 Breaker Lane 15 -30 -LO 968 800 011 Port Ludlow, WA 98368 15 -31 -LO 990 404101 Diana Smeland was not present. Assessor Jeff Chapman represented the Assessor's Office and was sworn in by Chairman Garing. Under appeal are the assessed values of four bare land parcels located in the Port Ludlow area. Phone (360)385-9100 Fax (360)385-9382 jeffbocc@co.jefferson.wa.us Board of Equalization Minutes — March 31, 2016 Page: 2 The property was assessed 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 Appellant's Estimate of Value 968 800 009 $90,000 (Land Only) $75,000 (Land Only) 968 800 010 $90,000 (Land Only) $75,000 (Land Only) 968 800 011 $90,000 (Land Only) $75,000 (Land Only) 990 404 101 $22,425 (Land Only) No Estimate of Value Provided BOE 15 -28 -LO (968 800 009)/BOE 15 -29 -LO (968 800 010)/BOE 15 -30 -LO (968 800 011): These three bare land parcels are located in Ludlow Cove Division I (Phase II) and overlook Ludlow Cove Il in Port Ludlow. They are each valued using the same methodology. Each have a water view that has diminished slightly. Assessor Chapman stated that in 2015 the assessed value was reduced to $90,000 compared to the 2014 value of $110,000. The appellant has now requested the value be lowered to $75,000. Although, the assessed value is $90,000, two of the three parcels are listed for sale at approximately $115,000 each. There is no indication that the current assessment is incorrect. The Port Ludlow area will be physically inspected in 2016. WE 15 -31 -LO (990 404 101): This parcel is located in the North Bay area of Port Ludlow and is a non -view lot. It was not part of the 2014 equalization. It is currently assessed at $22,425 ($19,500 plus 15% market adjustment). In 2016, the Assessor's Office may remove the 15% market adjustment. The bare land values will be reduced. Improved properties will have an increase in improvement value and the land value will be lowered. Assessor Chapman is unsure why the appellant stated in their written documents that this property does not have access to sewer. The lots surrounding this parcel have sewer. It is his understanding that the sewer hook-up fee may not have been paid, but there is no evidence that indicates that this parcel does not have access to sewer. If it does not have access to sewer the site value would be reduced. The owner can install a septic system if the property does not have access to sewer. Assessor Chapman reviewed the list of bare land properties sold in 2015 that was provided by the appellant. Neighborhoods are valued statistically, not individually. The sale of properties located in the North Bay area ranged in price between $18,000 and $40,000. He feels the current value is correct, however he will support whatever value the Board determines. Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a determination at a later date. Board of Equalization Minutes — March 31, 2016 Page: 3 Wilson Family Campground Association BOE: 15 -23 -LO PN: 408 322 003 Kenneth Wilson, President P.O. Box 186 Ravensdale, WA 98051-0186 Kenneth Wilson was not present. Assessor Jeff Chapman represented the Assessor's Office and was sworn in by Chairman Garing. Under appeal is the assessed value of a bare land parcel located in West Jefferson County off of South Shore Quinault Road. The property was assessed as of January 1, 2015 and is currently valued at $36,455. The appellant estimates the value to be between $15,000 and $25,000. On the petition form the appellant wrote the following reason for appealing the valuation of the parcel: " 1) There is probably only 3 acres of useable ground; 2) No building permit should ever be approved, as the river is gun barreled right at the heart of the 3 acres; and 3) The Association will never build on property. The Association was set up to be forever a bare campsite only. " Assessor Chapman stated that the Wilson Family Campground is a beautiful property. The actual campground is located on approximately 5 acres. Originally, the value was determined to be $56,705. After talking to appellant the value was lowered to $36,455. The Clerk of the Board stated that she received a telephone call from Kenneth Wilson this morning. He informed her that the family was unable to attend the hearing and they accept the value of $36,455 unless the Board determines they are warranted a further reduction. Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a determination at a later date. ADJOURNMENT Member Smith moved to adjourn the meeting at 10:50 a.m. Vice -Chairman Krist seconded the motion which carried by a unanimous vote. ATTEST: f 0— Leslie Leslie R. Locke, Clerk of the Board JEFFERSON COUNTY OARD OF EQUALIZATION Dave G mg, h an Henry Krist, Vince -Chairman �C Michael Smith, Member