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HomeMy WebLinkAboutM0419164% ft ok 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 Dave Garing Henry Kriat Michael Smith MINUTES April 19, 2016 Dave Garing Chairman Henry Krist Vice -Chairman Michael Smith Member Chairman Dave Garing called the meeting to order at 9:45 a.m. in the presence of Vice - Chairman Henry Krist and Member Michael Smith. APPROVAL OF MINUTES Vice -Chairman Krist moved to approve the minutes of January 26, 2016. Member Smith seconded the motion which carried by a unanimous vote. ASSESSMENT CORRECTION Vice -Chairman Krist moved to accept the following assessment correction. Member Smith seconded the motion which carried by a unanimous vote. NAME APPEAL NO. PARCEL NO. Diane Morrison BOE 15-42-R 940 800 066 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 appellants have met this requirement. Phone (360)385-9100 Fax (360)385-9382 jeffbocc@co.jefferson.wa.us Board of Equalization Minutes — April 19, 2016 Page: 2 Member Smith moved to reconvene the 2015 Board of Equalization for the following taxpayer appeal that was timely filed: APPELLANT PARCEL NO. Eugene & Tricia Africa 939 001 202 Vice -Chairman Krist seconded the motion which carried by a unanimous vote. 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 9:50 a.m. At the conclusion of the deliberations the Board resumed the regular meeting at 10:20 a.m. and the following actions were taken. James & Judith Dziuba BOE: 15-14-R PN: 991 700 007 70 Dutch Lane Quilcene, WA 98376 Under appeal is an improved parcel 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). The appellants purchased their property in September, 2012 for $140,000. The property consists of a house, a detached two -car garage and a shed with a dirt floor. The appellants have replaced the roof on all three structures at a cost of approximately $15,000. They conclude that the fair market value should be determined by adding the $15,000 in improvements to their original purchase price of $140,000 and then applying a 5% appreciation factor for a new value of $167,770. They also noted that the Assessor's comparable property sale is newer and in better condition than their property. The Assessor's representative presented one comparable property sale and provided several other factors which accounted for the increase in value since the January 1, 2014 assessment. The 2014 value estimated the improvements at $63,020 and the land at $81,250. A 25% "economic adjustment factor" was removed from all properties located in Quilcene when determining the 2015 assessed value. Also removed was a $25,000 adjustment due to a previously noted rat infestation on the appellants' property. After reviewing all the information submitted, the Board concurred that the appellants 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 valuation of $222,315 ($86,250 for the land and $136,065 for the improvements). Member Smith seconded the motion which carried by a unanimous vote. (See also minutes of April 12, 2016) Board of Equalization Minutes — April 19, 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 The appellant's property is an unimproved 56 acre parcel located on the Quinault River in West Jefferson County. The appellant asserts the true and fair market value of the property to be between $15,000 and $25,000. The Assessor valued the property as of January 1, 2015 at $36,455. The appellant was not available to testify at the hearing. The appellant provided no factual evidence such as comparative sales data to support his estimate of value. He indicated on his petition that there are "probably only three acres of useable ground" and also indicated "the association will never build on property;" using it only as a private campground. Assessor Chapman identified three areas within this parcel that warranted different values and assigned them as follows: approximately five acres of upland at $2,750 per acre for a total of $13,750, approximately 27 acres of riverfront at $1,500 per acre for a total of $20,250, and 24.55 acres of shore lands and river bottom at $100 per acre for a total of $2,455. 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. Member Smith moved to sustain the Assessor's valuation of $36,455. Vice -Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 31, 2016) 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 98365 15 -31 -LO 990 404 101 The appellant is appealing the assessed value of four parcels located in Port Ludlow. The property was assessed as of January 1, 2015 and the 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 Provided Board of Equalization Minutes —April 19, 2016 Page: 4 15 -28 -LO (968 800 009) Under appeal is an unimproved parcel located at 82 Ebb Tide Court, Port Ludlow. The property was assessed as of January 1, 2015 and is currently valued at $90,000. The appellant estimates the value to be $75,000. The appellant was not available to testify at the hearing and did not submit evidence relevant to the value of this property. Assessor Chapman testified that the appellant's parcel has a nice water view and is valued correctly. 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 valuation of $90,000. Member Smith seconded the motion which carried by a unanimous vote. (See also minutes of March 31, 2016) 15 -29 -LO (968 800 010) Under appeal is an unimproved parcel located off of Ebb Tide Court, Port Ludlow. The property was assessed as of January 1, 2015 and is currently valued at $90,000. The appellant estimates the value to be $75,000. The appellant was not available to testify at the hearing and did not submit evidence relevant to the value of this property. Assessor Chapman testified that the appellant's lot has a nice water view and is valued correctly. 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. Member Smith moved to sustain the Assessor's valuation of $90,000. Vice -Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 31, 2016) 15 -30 -LO (968 800 011) Under appeal is an unimproved parcel located at 91 Ebb Tide Court, Port Ludlow. The property was assessed as of January 1, 2015 and is currently valued at $90,000. The appellant estimates the value to be $75,000. The appellant was not available to testify at the hearing and did not submit evidence relevant to the value of this property. Assessor Chapman testified that the appellant's lot has a nice water view and is valued correctly. Board of Equalization Minutes — April 19, 2016 Page: 5 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 valuation of $90,000. Member Smith seconded the motion which carried by a unanimous vote. (See also minutes of March 31, 2016) 15 -31 -LO (990 404 101) Under appeal is an unimproved parcel located at 281 Puget Loop, Port Ludlow. The property was assessed as of January 1, 2015 and is currently valued at $22,425. The appellant did not provide an estimate of true and fair market value. The appellant was not available to testify at the hearing, but stated on the petition form, that nearby lots with available sewer had sold for $17,900 and $19,000 and that the subject property does not have access to sewer. Assessor Chapman stated that this is a non -view lot, and that he knows of no reason why this lot would not have access to sewer. 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 valuation of $22,425. Member Smith seconded the motion which carried by a unanimous vote. (See also minutes of March 31, 2016) NOTICE OF ADJOURNMENT Vice -Chairman Krist moved to adjourn the meeting at 10:25 a.m. Member Smith seconded the motion which carried by a unanimous vote. ATTEST: LesliARLode, Clerk of he Board JEFFERSON COUNTY OARD OF EQUALIZATION Dave Ga ing, Ch" man Henry Krist, Vice -Chairman) ��ic�hael Smith, Member