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HomeMy WebLinkAboutM041216ok Dave Garing Henry Krist Michael Smith 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 Dave Garing Henry Krist Michael Smith MINUTES April 12, 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. HEARINGS James & Judith Dziuba BOE: 15-14-R PN: 991 700 007 70 Dutch Lane Quilcene, WA 98376 James and Judith Dziuba were present. Appraiser Charley Hough represented the Assessor's Office. After explaining the hearing process, Chairman Garing swore in both parties. Under appeal is the improvement value of property located at 70 Dutch Lane, Quilcene. The property was assessed as of January 1, 2015 and is currently valued at $222,315 ($86,250 for the land and $136,065 for the improvements). The appellants estimate the value to be $167,770 ($86,250 for the land and $81,520 for the improvements). Mr. Dziuba stated they purchased their home in September, 2012 for $140,000. Since that time, the roof has been replaced on all three structures at a cost of approximately $15,000. The property consists of a house, a detached two -car garage and a shed with a dirt floor. They do not feel that the market has improved that much to justify an increase. Appraiser Hough provided the following documents for review: Area map of the appellant's property and comparable property sales Field sheets for appellant's property (2010-2015) Excise Tax affidavit showing the property was purchased by the appellants on September 7, 2012 for $140,000 Field sheet and Excise Tax Affidavit for comparable property sale 2015 Sales Chart (Neighborhood #2590) Phone (360)385-9100 Fax (360)385-9382 jeffbocc@co.jefferson.wa.us Board of Equalization Minutes — April 12, 2016 Page: 2 Appraiser Hough pointed out that the appellants' were previously receiving a 25% reduction for economic reasons. The appraisal history notes indicate that the prior appraiser inspected the property in 2012 and determined that the condition of the home was poor due to the infestation of rats. In 2015, he inspected the property, took pictures, re -measured the square footage and removed the $25,000 reduction for the condition of the home. The improvements are currently valued at 100%. He added two propane stoves to the appellants' value. The cedar shake roof has been replaced with a metal roof. He explained that the difference between a garage and a shed is determined by the size of the structure. The shed was previously valued at $3 per square foot. Appraiser Hough determined that due to the size of the structure, it is a garage and is currently valued at $7.50 per square foot. He discussed the following comparable property sale: Comparable Property #1 Parcel No.: 991 700 006 Location: 72 Dutch Lane, Quilcene Assessed Value: $296,817 Sale Date: May, 2015 Sale Price: $299,000 Mr. Dziuba noted that the structure with the dirt floor has been valued as a shed for 30 years and he does not understand why it is now valued as a garage. They feel the 2012 purchase price of $140,000 plus $15,000 for new roofs reflect the current value. The appellants provided a photograph of the Assessor's comparable property sale and argued that it is not comparable because it is newer and bigger. Discussion ensued regarding two sales listed on the 2015 Sales Chart that were not located in the immediate area. Appraiser Hough stated that this is the first time he has assessed the Quilcene area. All properties in Quilcene were receiving a 25% reduction for economic reasons which he removed in 2015. Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a determination at a later time. ADJOURNMENT Member Smith moved to adjourn the meeting at 10:26 a.m. Vice -Chairman Krist seconded the motion which carried by a unanimous vote. W T:��. Locke, Clerk of the Board JEFFERSON COUNTY OARD EQUALIZATION C Dave G in .Charman ._— , Henry Kri Smith,