HomeMy WebLinkAboutM013117Lt
EQU4t
Dave Garing
Mike Smith
Henry Krist
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Dave Garing Henry Krist Michael Smith
MINUTES
January 31, 2017
Chairman
Vice -Chairman
Member
Chairman Dave Garing called the meeting to order at 10:30 a.m. in the presence of Vice -Chairman
Michael Smith and Member Henry Krist.
ACCEPT ASSESSMENT CORRECTION AND PETITION WITHDRAWAL
Member Krist moved to accept the following assessment correction and petition withdrawal.
Vice -Chairman Smith seconded the motion which carried by a unanimous vote.
NAME
Marilyn Schieffer
Stephanie Burgess
David & Allison Janowski
510 North Beach Drive
Port Ludlow, WA 98365
APPEAL NO.
BOE 16 -11 -LO
BOE 16-27-R
HEARINGS
BOE: 16-04-R
PARCEL NO.
701 153 006
948 002 609
PN: 933 900 003
David Janowski was present. Appraiser Eric Nelson 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 510 North Beach Drive, Port Ludlow.
The property was assessed as of January 1, 2016 and is currently valued at $385,289 ($185,000 for
the land and $200,289 for the improvements). The appellants estimate the value to be $288,992
($180,000 for the land and $108,992 for the improvements).
The appellant stated that he purchased the property on July 15, 2015. He was unable to find
comparable properties that sold in the area of North Beach prior to 2015. He discussed the price per
square foot of neighboring properties. He stated that the Assessor's estimate of square footage of
the deck is incorrect. The Assessor worksheet indicates the garage is attached to the house. He feels
Phone (360)385-9100 Pax (360)385-9382 jeffbocc@co.jefferson.wa.us
Board of Equalization Minutes — January 31, 2017 Page: 2
that since there is no direct access to the one car garage from inside the house, it should be
considered a detached garage. He compared the assessed value of properties located at 530 North
Beach Road (Assessor's Comparable Property #1) and 520 North Beach Road.
Vice -Chairman Smith noted that the appellant purchased the home for $422,500 six months ago. He
asked the appellant how the value has decreased such a significant amount since July, 2015 as
requested on the petition form (appellants estimate of value $288,992).
The appellant responded that the neighboring properties are valued at less than $100 per square foot
and his property is valued at $122 per square foot. He feels that is unfair and would like to see a
reduction.
Appraiser Nelson stated that the appellants purchased their property in July, 2015 for $422,500. The
sale was used in determining the current value. He discussed the following comparable property
sales:
Comparable Property #1
Parcel No.:
933 900 005
Location:
530 North Beach Drive, Port Ludlow
Assessed Value:
$396,577
Sale Date:
October, 2016
Sale Price:
$480,000
Comparable Property #2
Parcel No.: 934 200 006
Location: 440 North Beach Drive, Port Ludlow
Assessed Value: $387,312
Sale Date: October, 2016
Sale Price: $439,300
Comparable Property #3
Parcel No.:
934 800 008
Location:
370 North Beach Drive, Port Ludlow
Assessed Value:
$407,346
Sale Date:
May, 2016
Sale Price:
$429,950
Comparable Property #4 (Appellants' Comparable Property A)
Parcel No.: 935 700 010
Location: 220 North Beach Drive, Port Ludlow
Assessed Value: $425,200
Sale Date: May, 2016
Sale Price: $432,500
Board of Equalization Minutes — January 31, 2017 Page: 3
Comparable Property #5 (Appellants' Comparable Property B)
Parcel No.: 935 700 006
Location: 160 North Beach Drive, Port Ludlow
Assessed Value: $270,516
Sale Date: May, 2016
Sale Price: $270,000
Comparable Property #6 (Appellants' Comparable Property C)
Parcel No.: 934 200 014
Location: 381 North Beach Drive, Port Ludlow
Assessed Value: $224,286
Sale Date: February, 2016
Sale Price: $300,000
Chairman Garing asked the Assessor's representative to respond to the appellant's concerns on the
difference of the cost per square foot.
Appraiser Nelson responded that the appellant based his calculations on the total amount of square
footage. The Assessor's Office uses the Marshall and Swift guidelines which sets the rate
depending on the neighborhood. Typically, if a home is larger than another home, the rate per
square foot is lower based on the set cost to build. The class of the home will also determine the
cost per square foot. The class codes include six (6) categories: Poor; Fair; Average; Good; Very
Good and Excellent. Discussion ensued regarding the condition of the appellants' home compared
to the comparable property located at 160 North Beach Drive. The appellants' property is valued at
a 5 (Excellent) and the comparable property is valued at a 2 (Fair).
The appellant agreed he paid too much for the home. He asked the Board to correct the
discrepancies of the neighboring values.
Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a
determination at a later date.
Ida & Keith Emry BOE: 16-14-R PN: 948 309 801
1115 1211 Street
Port Townsend, WA 98368
Ida Emry was present. Appraiser Linda Manthe represented the Assessor's Office. After
explaining the hearing process, Chairman Garing swore in all parties. Under appeal is the land
and improvement value of property located at 1115 12th Street, Port Townsend.
The property was assessed as of January 1, 2016 and is currently valued at $217,864 ($65,100 for
the land and $152,764 for the improvements). The appellants estimate the value to be $205,100
($65,100 for the land and $140,000 for the improvements).
The appellant stated that she and her husband purchased the home in 2014 for $190,000. She read a
statement regarding the condition of the home when it was purchased and the improvements that
Board of Equalization Minutes — January 31, 2017 Page: 4
have been made. The property is located off of Sheridan Street which is a busy and noisy street. 12th
Street is in poor condition which should have some effect on their value. Their overall tax burden is
too high and Jefferson County relies too much on revenue from property taxes. The appellant
testified that they visited the comparable properties submitted by the Assessor's Office. She noted
the difference between their property and the comparable properties.
Appraiser Manthe explained the annual valuation cycle and the statistical update. She addressed the
appellant's concern on the condition of their home. She explained the assessment process using a
base rate and adjusting the value accordingly. Discussion ensued regarding the `good' quality of
construction compared to `average' quality. Appraiser Manthe stated that the quality of the home
normally does not change. She will make a note to check the quality of the home during the next
physical inspection.
The Board noted that it is their duty to make sure properties in Jefferson County are correctly
valued. They are unable to adjust the amount the appellant is paying in property taxes.
Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a
determination at a later date.
Roger & Betty Jane Redifer BOE: 16-20-R PN: 821 265 005
83 White Rock Lane
Port Ludlow, WA 98365
Roger and Betty Jane Redifer was present. Appraiser Linda Manthe represented the Assessor's
Office. After explaining the hearing process, Chairman Garing swore in all parties. Under appeal
is the land and improvement value of property located at 83 White Rock Lane, Port Ludlow.
The property was assessed as of January 1, 2016 and is currently valued at $849,741 ($491,300 for
the land and $358,441 for the improvements). The appellants estimate the value to be $773,296
($414,855 for the land and $358,441 for the improvements).
The appellants stated that they agree with the improvement value, however they feel the land
value determined by the Assessor is incorrect. The appellants discussed the percentage of
increase in the land value of their property compared to the properties submitted by the
Assessor's Office as comparable property sales.
The Board noted that assessments of other properties and the percentage of assessment increase
may not be relevant or sufficient evidence to prove market value.
Appraiser Manthe explained how property is valued. She stated that the appellants purchased
their property in May, 2015 for $927,000. She valued the land and improvements at $849,741
based on the condition and quality of the home.
The appellants admit that they paid too much for the home but reiterated that the percentage
increase of their property compared to the Assessor's comparable property sales is incorrect.
Board of Equalization Minutes — January 31, 2017 Page: 5
Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a
determination at a later date.
Carol Houchen & Richard LaRue BOE: 16-24-R PN: 502 164 039
24 Duckabush Road
Brinnon, WA 98320
Carol Houchen and Richard LaRue were present. Appraiser Linda Manthe represented the
Assessor's Office. After explaining the hearing process, Chairman Garing swore in all parties.
Under appeal is the land and improvement value of property located at 24 Duckabush Road,
Brinnon.
The property was assessed as of January 1, 2016 and is currently valued at $319,866 ($57,040 for
the land and $262,826 for the improvements). The appellants estimate the value to be $258,195
($57,040 for the land and $201,155 for the improvements).
Mr. LaRue stated that their assessed value increase $60,000. They have not made any
improvements and do not understand why their value increased while their neighbor's values
remained the same.
Appraiser Manthe asked the appellants if they received the information packet she mailed on
January 5, 2017?
The appellants responded that they did not receive any information from the Assessor's Office.
Vice -Chairman Smith stated that the appellants purchased their property in February, 2016 for
$329,000. That sale increased the value of the appellants' property.
Ms. Houchen stated that they requested and received comparable property sales from their Real
Estate agent. She testified that two of three comparable property sales they provided with their
appeal, did not change in value. They feel that if the sale of neighboring properties did not
increase the value of those properties, then their property should not have increased.
Appraiser Manthe explained the process of valuing properties using comparable sales. Appraisals
are helpful to determine the value of a property.
The Board noted that assessments of other properties and the percentage of assessment increase
may not be relevant or sufficient evidence to prove market value.
Based on the appellants' testimony that they did not receive the information provided by the
Assessor's Office, Chairman Garing stated that the appellants will have 45 days to provide any
comments regarding the information provided by the Assessor's representative. The appellants
are asked to do one of the following: provide written comments to the Board and Assessor;
request the hearing be continued in order to provide verbal testimony; or not respond. If no
response is received within 45 days, the Board will close the hearing and make a determination
on the testimony and evidence provided today.
Board of Equalization Minutes — January 31, 2017 Page: 6
ADJOURNMENT
Vice -Chairman Smith moved to adjourn the meeting at 11:55 a.m. Member Krist seconded the
motion which carried by a unanimous vote.
ATTEST_:
�k
eslie R. L Eke
Clerk of the Board
JEFFERSON COUNTY
BOARD OF EQUALIZATION
Dave G •in Cha m
Mic ael Smith, Vice -Cha' an
9
Henry Krist, Member