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HomeMy WebLinkAboutM041117N ok Dave Garing Michael Smith Henry Krist 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 Dave GarialINUTES Henry Krist April 11, 2017 Michael Smith Chairman Vice -Chairman Member Chairman Dave Garing called the meeting to order at 9:40 a.m. in the presence of Vice -Chairman Michael Smith and Member Henry Krist. APPROVAL OF MINUTES Member Krist moved to approve the minutes for January 24, 2017. Vice -Chairman Smith seconded the motion which carried by a unanimous vote. PETITION WITHDRAWAL Vice -Chairman Smith moved to accept the following petition withdrawal. Member Krist seconded the motion which carried by a unanimous vote. (See Corrected motion later in Minutes) NAME APPEAL NO. PARCEL NO. Adele Poenisch BOE 16 -21 -LO 972 902 804 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 9:45 a.m. At the conclusion of the deliberations the Board resumed the regular meeting at 10:45 a.m. and the following actions were taken. Gary & Carol Hills BOE: 16-25-R PN: 002 342 016 1387 Old Gardiner Road Sequim, WA 98382 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). Carol Hills attended the hearing and testified that she and her husband did not contest the Assessor's valuation of the home, however on their petition they estimated the value of the improvements to be $166,176. She stressed that the property is only one third of an acre (100'x145'). She acknowledges that their property has a nice water view but feels that since an Phone (360)385-9100 Fax (360)385-9382 jeffbocc@co.jefferson.wa.us Board of Equalization Minutes — April 11, 2017 Page: 2 undeveloped parcel of similar size in the neighborhood (parcel #002342015) is appraised at a much lower value than their property, the Assessor's determination of value is incorrect. The appellants did not provide any market sales data to support their estimate of value. The home was built in 2014 with the primary living area encompassing approximately 1,678 square feet. The 2 bedroom, 2 bath home also has an unfinished basement, and an attached garage. The Assessor's representative presented a written summary outlining the rationale for the current assessment, three comparable property sales, copies of the appraisal worksheets for the subject as well as three sales of comparable properties, and a tax parcel map of the immediate area identifying the location of the appellants' property and the comparable property sales. The three property sales offered as comparable were somewhat older than the appellants' property, but all were single level homes similar in terms of size and construction. Comparable property sale #1 sold on September 24, 2014 for $367,500. Comparable property sale #2 sold on August 24, 2016 for $480,000. Comparable property sale #3 sold on December 1, 2015 for $ 290,000. Two of the three comparable property sales sold for more than the assessed value. The Assessor's representative also explained that the lot referred to by the appellants as comparable to theirs is raw land that did not recently sell and does not have power, water, or septic. She believes that the value of that property will increase when those improvements are made. 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. Member Krist moved to sustain the Assessor's valuation of $306,189 ($80,000 for the land and $226,189 for the improvements). Vice -Chairman Smith seconded the motion which carried by a unanimous vote. (See also minutes of March 29, 2017) David & Tiffany Drewry Trust BOE: 16-30-R PN: 970 600 009 P.O. Box 763 Port Townsend, WA 98368 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). David and Tiffany Drewry attended the hearing and testified that the property consists of two park model homes situated on 10 acres. Each park model has one bedroom and one bath with a covered porch and decks. The appellants purchased the models brand new in 2003. Each unit is rented out as a vacation home. Their appeal centered on their reasoning that the structures are 14 year old Board of Equalization Minutes — April 11, 2017 Page: 3 Recreational Vehicles (RVs) and not fixed dwellings. The property has its own septic system, but there is no power or water available on the 10 acre parcel. The power and water is obtained from the adjoining parcel also owned by the appellants. They also testified that if they were to sell the property it would be listed as not having power and water. The Assessor's representative presented a number of comparable property sales including three park models, one yurt and two small cabins. She also presented a copy of RCW 84.36.595 (1)(b) states, "Travel trailer" has a meaning given in RCW 46.04.623. "However, if a park trailer, as defined in RCW 46.04.622 has substantially lost its identity as a mobile unit by virtue of its being permanently sited in location and placed on a foundation of either posts or blocks with connections with sewer, water, or other utilities for the operation of installed fixtures and appliances, it will be considered real property and will be subject to ad valorem property taxation." During the hearing it was revealed that the appellants' property is receiving a $10,000 site improvement value for utilities. The property has an independent septic system, but does not have water or power. Power and water are shared with the adjacent site also owned by the appellants. As a result, the Board concurred that a reduction in the amount of $6,600 is warranted. After consideration of all the evidence and testimony, Vice -Chairman Smith moved to overrule the Assessor's determination of value and reduce it from $191,126 ($154,160 for the land and $36,966 for the improvements) to $184,526 ($147,560 for the land and $36,966 for the improvements). This reduction is due to the fact that the parcel does not have power or water. Member Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 29, 2017) Michael Amo 4003 E. 36Th Avenue Spokane, WA 99223 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 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 appellants' 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) Board of Equalization Minutes — April 11, 2017 Page: 4 BOE 16 -05 -LO (710 312 064) The appellant was not available to testify at the hearing but stated on his petition form that, "The river has changed course and most of this parcel has been taken down river or is the river. " He submitted no evidence to support his opinion of fair market value. The Assessor testified at the hearing that the appellant owns four parcels that have been reduced in size due to the Hoh River flooding in 2015. 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 that the value of this parcel be reduced to $1,000. BOE 16 -06 -LO (710 312 065) The appellant was not available to testify at the hearing but stated on his petition form that, "There is no longer. 64 acres of land that is not part of the river. " He submitted no evidence to support his opinion of fair market value. The Assessor testified at the hearing that the appellant owns four parcels that have been reduced in size due to the Hoh River flooding in 2015. 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 that the value of this parcel be reduced to $1,000. BOE 16 -07 -LO (710 312 066) The appellant was not available to testify at the hearing but stated on his petition form that, "There is no longer .46 acres left of this parcel that is not part of the river. " He submitted no evidence to support his opinion of fair market value. The Assessor testified at the hearing that the appellant owns four parcels that have been reduced in size due to the Hoh River flooding in 2015. 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 that the value of this parcel be reduced to $1,000. BOE 16 -08 -LO (710 312 067) The appellant was not available to testify at the hearing but stated on his petition form that, "There is no longer .40 acres left of this parcel that is not part of the river. " He submitted no evidence to support his opinion of fair market value. The Assessor testified at the hearing that the appellant owns four parcels that have been reduced Board of Equalization Minutes — April 11, 2017 Page: 5 in size due to the Hoh River flooding in 2015. 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 that the value of this parcel be reduced to $1,000. After consideration of all the evidence and testimony, Vice -Chairman Smith moved to overrule the Assessor's determination of value and establish the values of all four (4) parcels as follows: Parcel No. Current Assessed Value New Value 710 312 064 $3,200 (Land Only) $1,000 (Land Only) 710 312 065 $5,500 (Land Only) $1,000 (Land Only) 710 312 066 $3,300 (Land Only) $1,000 (Land Only) 710 312 067 $3,300 (Land Only) $1,000 (Land Only) Member Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 30, 2017) Kenneth & Linda Nelson BOE: 16-28-R PN: 985 210 003 251 S Street Port Townsend, WA 98368 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). Kenneth Nelson attended the hearing and testified that he does not dispute the Assessor's estimate of land value. He argued that the comparable property sales presented by the Assessor's representative are not comparable to his home. He designed the home which was built in 2005. The 3,240 square foot home consists of one bedroom, 1.75 bathrooms, an office over the garage, and a separate 390 square foot accessory dwelling unit (ADU). The appellant testified that he provided four comparable property sales that occurred in his neighborhood, but those homes are not comparable to his home. The Assessor's representative presented copies of the appraisal worksheets for the subject as well as the three comparable sales including the Redfin listing, and a tax parcel map of the immediate area identifying the location of the appellants' property and the comparable property sales. The three property sales offered as comparable were similar in terms of size. Comparable property sale #1 sold on April 26, 2016 for $738,000. Comparable property sale #2 sold on March 31, 2015 for $535,000. Comparable property sale #3 sold on June 20, 2013 for $450,000. Two of the three comparable sales sold for more than the assessed value. Board of Equalization Minutes — April 11, 2017 Page: 6 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 Krist moved to sustain the Assessor's valuation of $654,781 ($149,600 for the land and $505,181 for the improvements). Vice -Chairman seconded the motion which carried by a unanimous vote. (See also minutes of March 30, 2017) ASSESSMENT CORRECTION (Previously Approved as a Petition Withdrawal) Earlier in the meeting, the Board approved a petition withdrawal for Adele Poenisch, BOE 16 -21 - LO. It was later determined that the Assessor's Office and the appellant agreed to an Assessment Correction. Vice -Chairman Smith moved to void the petition withdrawal for BOE 16 -21 -LO. Member Krist seconded the motion which carried by a unanimous vote. Vice -Chairman Smith moved to accept the following assessment correction. Member Krist seconded the motion which carried by a unanimous vote. NAME APPEAL NO. PARCEL NO. Adele Poenisch BOE 16 -21 -LO 972 902 804 NOTICE OF ADJOURNMENT Member Krist moved to adjourn the meeting at 10:50 a.m. Vice -Chairman Smith seconded the motion which carried by a unanimous vote. ATTEST: Leslie R. Lock ", Clerk kof the Board JEFFERSON COUNTY OF EQUALIZATION Dave Gari", C airrr iVael Smith, Vice• Henry Krist, Member