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Dave Garing
Michael Smith
Henry Krist
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Dave Garing
MINUTES
March 29, 2017
Henry Krist
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
Michael Smith and Member Henry Krist.
HEARINGS
Gary & Carol Hills BOE: 16-25-R PN: 002 342 016
1387 Old Gardiner Road
Sequim, WA 98382
Carol Hills was present. Appraiser Linda Manthe 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 1387 Old Gardiner Road, Sequim.
The property was assessed as of January 1, 2016 and is currently valued at $306,189 ($80,000 for the
land and $226,189 for the improvements). The appellants estimate the value to be $215,676 ($49,500 for
the land and $166,176 for the improvements).
Ms. Hills stated she received the Assessor's packet of information and testified that their parcel is
smaller than indicated on the map found in the Assessor's packet. She agrees with the Assessor's
improvement value but disputes the land value. The parcel is less than one acre. The comparable
property sales provided by the Assessor's representative are 4 acre parcels and are not comparable.
She feels the land value should be between $45,000-$55,000.
Appraiser Manthe explained that the appellants land has been given a site value, meaning an area of
land, not a one acre parcel. She used improved property sales to value the appellants' property. The
appellants' home was built in 2015 and has a water view. She explained that the home was valued as
new construction in 2015. In 2016, the appellants' home was valued at 100% which increased the
value.
Phone (360)385-9100 Fax (360)385-9382 jeffbocc@co.jefferson.wa.us
Board of Equalization Minutes — March 29, 2017 Page: 2
Ms. Hills reiterated that the land value is too high and requested the Board make a reduction in value.
Vice -Chairman Smith explained that the Board of Equalization is required to value the entire parcel
with improvements at 100%. Discussion ensued regarding neighboring assessments. Appraiser Manthe
explained that a neighboring parcel could have other implicating factors that reduce the neighboring
parcel's value such as a senior exemption or different view, etc.
Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a
determination at a later time.
David & Tiffany Drewry Trust BOE: 16-30-R PN: 970 600 009
P.O. Box 763
Port Townsend, WA 98368
David and Tiffany Drewry 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
improvement value of property located off of Cape George Road, Port Townsend.
The property was assessed as of January 1, 2016 and is currently valued at $191,126 ($154,160 for the
land and $36,966 for the improvements). The appellants estimate the value to be $154,160 ($154,160 for
the land and $0 for the improvements).
The appellants stated they own two 10 acre parcels located on Cape George Road. Their primary
residence is located on one 10 acre parcel. They are appealing the value of the second 10 acre parcel
which has two park models located on the property. In the past, park models were not considered an
improvement and therefore not valued. The appellants understand that recently the law has changed
and park models are now required to be valued. Only a small portion of the property is cleared. Some
of the comparable property sales provided by the Assessor's Office were located in Clallam County
and have water views. Only one comparable sale was located in Jefferson County and consisted of a
Yurt which they feel is not comparable. Both park models were purchased in 2003 for $30,000
($15,000 each). Currently, both units combined are valued at approximately $37,000. The park
models consist of 500 square feet for both units and the appellants feel that park models depreciate in
value, not appreciate in value. No improvements have been made to the park model homes.
The appellants did not provide the second page of the petition form. Chairman Garing stated that the
second page is not required, but offers a space for the appellants to provide comparable property sales
as evidence of their estimate of value.
Appraiser Manthe stated that the law has changed and now park models are required to be valued.
Currently, tiny homes are very popular which increase the value. The appellants' park models are
installed on property, they have decks and utilities and the conditions of these homes are very good.
Vice -Chairman Smith questioned the increase in value from $97,000 to the current value of $154,160.
Appraiser Manthe explained how values are established including what a property would sell for or
what someone would purchase a property for.
Board of Equalization Minutes — March 29, 2017 Page: 3
The appellants stated that the parcel has its own septic system, but does not have water and power.
They provide power and water to the park models from their primary residence. If they were to sell the
property, the new owners would have to install power and water.
Appraiser Manthe will research the utility value and send a corrected notice if warranted. Discussion
ensued regarding the annual cycle.
The appellants asked if the value is going to increase every year, because their income is not going to
triple.
Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a
determination at a later time.
Ebel Family Living Trust BOE: 16-33-R PN: 978 900 102
Matthew & Maria Ebel, Trustees
480 Jefferson Avenue
Port Ludlow, WA 98365
Matthew and Maria Ebel were present. Appraiser John Pray 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 480 Jefferson Avenue, Port Ludlow.
The property was assessed as of January 1, 2016 and is currently valued at $382,575 ($154,500 for the
land and $228,075 for the improvements). The appellants estimate the value to be $305,000 ($154,500
for the land and $150,500 for the improvements).
The appellants provided the following testimony explaining why the Assessor's value does not reflect
the true and fair market value of their property:
1) Assessed for a preexisting building described as a boat shed or garage. This structure has been
demolished. (Per a prior discussion with Appraiser Pray, the value of the boat shed/garage
has been removed and this issue is resolved).
2) This is not view property; minimal view with the majority of the view being blocked by trees
which the County does not want removed.
3) Presence of asbestos containing materials in multiple locations have been found, some of
which have been removed.
4) Pre -purchase inspection failed to identify that the metal roof was installed over three layers of
existing roofing materials. This is a very significant expense that would have to be paid by a
purchaser.
5) Per discussion with the Assessor's representative, the current value is based in part on the 2009
purchase price and the previous sale in 2001. These values have nothing to do with the current
market value, reflecting prices that are 7 and 15 years old.
The appellants stated that the Assessor's worksheet indicates the view is a superior panoramic view.
Due to tree growth the view has diminished over the years as shown in the pictures provided with their
Board of Equalization Minutes — March 29, 2017 Page: 4
petition. They provided an inspection report for the asbestos that has not been removed from the
flooring of the master bathroom, kitchen, laundry room and back hall. The presence of asbestos will
have to be disclosed to any potential buyer, which they feel will reduce the value. There are several
layers of shingles that were not removed prior to the installation of the metal roof. This makes the
materials too heavy for the structure and will need to be replaced.
Chairman Garing informed the appellant that prior to the hearing today, the Board of Equalization
requested additional information from the Assessor's representative. WAC 458-14-066 states, "that
timely access to valuation and other documentary information should be provided to both parties prior
to the hearing ... " Per Section (5)(b)(iii) of the WAC listed above, Chairman Garing stated that the
hearing will proceed and the appellant will have 45 days to submit new evidence to the Board and the
Assessor's Office. This allows each party with an adequate opportunity to rebut or comment on the
new evidence prior to the Board's decision. The appellant may request the hearing be continued in
order to provide verbal testimony or he may submit additional testimony in writing.
Appraiser Pray stated that the appellants' property is located in Port Ludlow, however it is not
included in the Master Planned Resort (MPR). He discussed the following comparable property sales
also located outside the MPR:
Comparable Property #1
Parcel No.: 821 081 004
Location: 2330 Swansonville Road, Port Ludlow
Assessed Value: $379,121
Sale Date: September, 2015
Sale Price: $388,000
Comparable Property #2
Parcel No.:
821 082 010
Location:
131 Thoren Road, Port Ludlow
Assessed Value:
$232,518
Sale Date:
May, 2016
Sale Price:
$320,000
Comparable Property #3
Parcel No.:
821 081 006
Location:
321 Werner Road, Port Ludlow
Assessed Value:
$157,790
Sale Date:
October, 2016
Sale Price:
$191,000
Appraiser Pray stated that the appellants purchased their property in 2009 for $414,000. The appellants
are in the process of building a new garage which is currently assessed at 50% complete at $17,435.
He asked the appellants how they arrived at a value of $305,000?
The appellants responded that the purchase price in 2009 should not have any effect on the 2016 value.
They have done some improvements to the home, such as removing a portion of the asbestos. With
Board of Equalization Minutes — March 29, 2017 Page: 5
asbestos found in the flooring they will have to remove all the cabinets at a considerable cost. They
reiterated that the view is minimal and should be adjusted.
Discussion ensued regarding the appellants' written statement listed above. Appraiser Pray stated that
the boat shed/carport value has been removed. He said that it appears that the trees blocking the view
are located on the appellants' property.
The appellants testified that they contacted the Jefferson County Community Development
Department and were told that their property is located in a slip zone and removal of the trees could
increase the possibility of a land slide. Discussion ensued regarding the various descriptions used to
value views.
The cost to remove the vinyl flooring was discussed. The appellants noted that the asbestos is located
in the first layer of flooring with another layer of vinyl over the top.
Appraiser Pray stated that a metal roof has a life span of 40-50 years.
The appellants do not dispute that a metal roof, if installed properly, will last 40-50 years. Their roof
was not installed properly and needs to be redone. The weight of four (4) layers of roofing material
can cause problems to the structure. All the problems that the appellants have found with the home
would have to be disclosed to a potential buyer.
Assessor Chapman was sworn in by Chairman Garing. He provided testimony regarding the code
descriptions of property views. Adjustments can be made to increase or decrease the value depending
on the actual view.
Chairman Garing reiterated that the appellant will have 45 days to provide comments regarding the
additional information provided by the Assessor's representative. The appellant is asked to do one of
the following: provide written comments to the Board of Equalization 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.
ADJOURNMENT
Member Krist moved to adjourn the meeting at 11:51 a.m. Vice -Chairman Smith seconded the motion
which carried by a unanimous vote.
JEFFERSON COUNTY
WARD OAn2
UALIZATION
ATT T:. - Dave GarirmL sl e R. Locke, Clerk of the Board ichae S�c - irman
Henry Krist, Member