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HomeMy WebLinkAboutM033017ok Dave Garing Michael Smith Henry Krist 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 Dave Garing MINUTES March 30, 2017 Henry Krist Michael Smith Chairman Vice -Chairman Member Chairman Dave Garing called the meeting to order at 9:45 a.m. in the presence of Vice -Chairman Michael Smith and Member Henry Krist. Michael Amo 4003 E. 36th Avenue Spokane, WA 99223 HEARINGS BOE: 16 -05 -LO 16 -06 -LO 16 -07 -LO 16 -08 -LO PN: 710 312 064 710 312 065 710 312 066 710 312 067 Michael Amo was not present. Assessor Jeff Chapman represented the Assessor's Office and was sworn in by Chairman Garing. Under appeal is the value of property located in the unrecorded Brandeberry Estates on the Hoh River, Forks. The property was assessed as of January 1, 2016 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 710 312 064 $3,200 (Land Only) $0 (Land Only) 710 312 065 $5,500 (Land Only) $0 (Land Only) 710 312 066 $3,300 (Land Only) $0 (Land Only) 710 312 067 $3,300 (Land Only) $0 (Land Only) On the petition forms the appellant wrote the following reasons for appealing the valuation of these four (4) parcels: 1) "The river has changed course and most of this parcel has been taken down river or is the river. "; 2) "There is no longer .64 acres of land that is not part of the river. "; 3) "There is no longer .46 acres left of this parcel that is not part of the river."; and 4) "There is no longer .40 acres left of this parcel that is not part of the river. " Phone (360)385-9100 Fax (360)385-9382 jeffbocc@co.jefferson.wa.us Board of Equalization Minutes — March 30, 2017 Page: 2 Assessor Chapman stated that the appellant's property is located on the Hoh River on the Westend of Jefferson County. He noted that in 2015 the river shifted which reduced the size of the appellant's parcels. At that time, the improvement value was removed from the appellant's four (4) parcels. He feels the remaining upland portion of the parcels have some value and can be used for parking and recreational camping. If all four parcels are sold together, the buyer would be purchasing a recreational site of .34 acres. Assessor Chapman recommended the land value be reduced from $3,500 per parcel to $1,000 per parcel. Discussion ensued regarding the location of the road and whether it is located on the appellant's property. Chairman Garing asked Assessor Chapman if he would consider recommending reducing the value to $500 for each parcel? Assessor Chapman responded that he feels that his current recommendation of $1,000 per parcel is the fair market value. Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a determination at a later time. Timothy & Mari Bangle BOE: 16-26-R PN: 990 600 125 120 Baldwin Lane Port Ludlow, WA 98365 Timothy Bangle was 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 120 Baldwin Lane, Port Ludlow. The property was assessed as of January 1, 2016 and is currently valued at $307,741 ($65,000 for the land and $242,741 for the improvements). The appellants estimate the value to be $252,248 ($65,000 for the land and $187,248 for the improvements). Mr. Bangle stated that he purchased the property in 1999. The only improvement that has been made since purchasing the home was replacement of the roof. He feels a 14% increase is excessive and would accept a 5% increase. 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 provided a document that lists several 2015 and 2016 sales that occurred in a portion of Port Ludlow. He informed the Board that the appellant used the 2016 assessed value when determining the percentage of increase for properties that sold in 2015 and 2016. He noted that only four (4) of the 17 improved sales in the area, were valued higher than the sale price. He stated one of the appellant's comparable property sale was assessed at $286,000 in 2015 and sold Board of Equalization Minutes — March 30, 2017 Page: 3 for $270,000 in June, 2015. He is unsure of the details of that sale. He discussed the following comparable property sales: Comparable Property #1 Parcel No.: 990 400 260 Location: 574 Montgomery Lane, Port Ludlow Assessed Value: $239,368 Sale Date: March, 2016 Sale Price: $255,000 Comparable Property #2 Parcel No.: 990 400 208 Location: 431 Montgomery Lane, Port Ludlow Assessed Value: $296,404 Sale Date: June, 2016 Sale Price: $303,000 Comparable Property #3 Parcel No.: 990 400 203 Location: 464 Montgomery Lane, Port Ludlow Assessed Value: $306,928 Sale Date: August, 2016 Sale Price: $335,000 Comparable Property #4 Parcel No.: 990 400 458 Location: 40 Rainier Court, Port Ludlow Assessed Value: $274,285 Sale Date: August, 2016 Sale Price: $289,000 Comparable Property #5 Parcel No.: 990 600 111 Location: 81 Baldwin Lane, Port Ludlow Assessed Value: $276,007 Sale Date: September, 2016 Sale Price: $304,500 Comparable Property #6 Parcel No.: 990 400 21 1 Location: 471 Montgomery Lane, Port Ludlow Assessed Value: $274,248 Sale Date: October, 2016 Sale Price: $293,000 Appraiser Pray feels the appellant's assessed value has increased since 2015. Board of Equalization Minutes — March 30, 2017 Page: 4 The appellant stated that the property located at 81 Baldwin Lane is a newer home and the County required several upgrades be made. His property has a better view, but he feels a 14% increase is too much. Discussion ensued regarding the statistical update process used to value properties in Port Ludlow. Vice -Chairman Smith asked the appellant if he would sell his property for $252,248 which is the appellant's estimate of value listed on the petition form. The appellant responded that he would not sell for $252,000. He stated that he came up with that figure using the percentages on his list of Port Ludlow sales. Chairman Garing reiterated that the appellant will have 45 days to provide any 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 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. Kenneth & Linda Nelson BOE: 16-28-R PN: 985 210 003 251 S Street Port Townsend, WA 98368 Kenneth Nelson was 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 251 S Street, Port Townsend. The property was assessed as of January 1, 2016 and is currently valued at $654,781 ($149,600 for the land and $505,181 for the improvements). The appellants estimate the value to be $559,000 ($149,000 for the land and $410,000 for the improvements). The appellant stated that his home consists of one bedroom. None of the comparable property sales provided by the Assessor's Office are one bedroom and therefore, are not comparable. He does not feel the 21 % increase from last year's value is justified. He feels the value is less than $600,000 for a one bedroom home. He acknowledges that his home is over 3,000 square feet and has a lot of living space. In reviewing the worksheet of his property, he questioned the absence of the number of bedrooms or bathrooms. Appraiser Pray responded that the number of bedrooms and bathrooms listed on the worksheets is for information only and does not influence the market value of the property. The appellant stated that he requested a permit from the City of Port Townsend to be able to rent his Accessory Dwelling Unit (ADU) and has not received approval. He does not qualify for the Senior Citizen Exemption Program and is requesting the Board reduce the value. Board of Equalization Minutes — March 30, 2017 Page: 5 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 reviewed the following comparable property sales: Comparable Proverty #1 Parcel No.: 984 905 102 Location: 1820 Maple Street, Port Townsend Assessed Value: $598,945 Sale Date: April, 2016 Sale Price: $738,000 Comparable Property #2 Parcel No.: 988 802 001 Location: 1000 Madison Street, Port Townsend Assessed Value: $424,313 Sale Date: March, 2015 Sale Price: $535,000 Comparable Property #3 Parcel No.: 985 209 507 Location: 340 Q Street, Port Townsend Assessed Value: $460,041 Sale Date: June, 2013 Sale Price: $450,000 Discussion ensued regarding the square footage of the residence and Accessory Dwelling Unit (ADU). Appraiser Pray stated that the appellants' home is unique and if sold would require a certain type of buyer. Chairman Garing stated that the appellant provided sales of comparable property within his same neighborhood. He asked the appellant if the homes on the properties are comparable to his home? The appellant responded that he used property sales that occurred in his neighborhood, but the homes on the properties are not comparable to his home. Chairman Garing reiterated that the appellants will have 45 days to provide any comments regarding the additional information provided by the Assessor's representative. The appellant is asked to either respond in writing, 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 Board of Equalization Minutes — March 30, 2017 Page: 6 determination on the testimony and evidence provided today. The appellant stated he will not be providing additional information or testimony and would like the hearing to be closed today. Hearing no further testimony, Chairman Garing closed the hearing. The Board will make a determination at a later time. ADJOURNMENT Member Krist moved to adjourn the meeting at 11:35 a.m. Vice -Chairman Smith seconded the motion which carried by a unanimous vote. JEFFERSON COUNTY BOARD OF EQUALIZATION ATTE TALocke,�9clerk Dave Gari , C airm L slie Rof the Board ael Smith, Vice -C irman Henry Krist, Member