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Dave Gar' g
Michael Smith
Henry Krist
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Dave GarinMINUTES Henry Krist
June 7, 2017
Michael Smith
Chairman
Vice -Chairman
Member
Chairman Dave Garing called the meeting to order at 10:20 a.m. in the presence of Vice -
Chairman Michael Smith and Member Henry Krist.
ASSESSMENT CORRECTIONS
Member Krist moved to accept the following assessment corrections. Vice -Chairman Smith
seconded the motion which carried by a unanimous vote.
NAME APPEAL NO. PARCEL NO.
Christian & Cima Andrews BOE 16-50-R 002 122 002
" " BOE 16 -51 -LO 002 122 005
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 10:22 a.m. At the conclusion of the deliberations
the Board resumed the regular meeting at 11:00 a.m. and the following actions were taken.
Ebel Family Living Trust BOE: 16-33-R PN: 978 900 102
Matthew & Maria Ebel, Trustees
480 Jefferson Avenue
Port Ludlow, WA 98365
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 testified at the hearing that the improvement value should be reduced based on the
estimated cost of $16,357 to remove asbestos in multiple locations throughout the house. They
also provided an estimate of $37,571 to replace the metal roof that was installed over several
layers of existing roofing material.
The Assessor's representative testified that he was unaware of the condition of the kitchen and the
Phone (360)385-9100 Fax (360)385-9382 jeffbocc@co.jefferson.wa.us
Board of Equalization Minutes — June 7, 2017 Page: 2
existence of asbestos in the home. Based on the condition of the home, he recommended a
reduction of $50,000 to the improvement value.
After consideration of all the evidence and testimony, Member Krist moved to overrule the
Assessor's determination of value and reduce it from $382,575 ($154,500 for the land and
$228,075 for the improvements) to $332,575 ($154,500 for the land and $178,075 for the
improvements). Vice -Chairman Smith seconded the motion which carried by a unanimous vote.
(See also minutes of March 29, 2017 and May 24, 2017)
Timothy & Mari Bangle BOE: 16-26-R PN: 990 600 125
120 Baldwin Lane
Port Ludlow, WA 98365
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).
The appellants testified at the hearing that no improvements have been made to the home.
The Assessor's representative testified that during a site visit, the appellants showed him portions
of the siding and the deck that are rotting, structural damage from carpenter ants, and water
damage. Due to the condition of the home, both parties agree that a reduction of $20,000 to the
improvement value is warranted. The adjustment will be removed once the repairs have been
made.
After consideration of all the evidence and testimony, Vice -Chairman Smith moved to overrule
the Assessor's determination of value and reduce it from $307,741 ($65,000 for the land and
$242,741 for the improvements) to $287,741 ($65,000 for the land and $222,741 for the
improvements). Member Krist seconded the motion which carried by a unanimous vote. (See also
minutes of March 30, 2017 and May 24, 2017)
Carol Houchen & Richard LaRue BOE: 16-24-R PN: 502 164 039
24 Duckabush Road
Brinnon, WA 98320
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).
Board of Equalization Minutes — June 7, 2017 Page: 3
The appellants appeared at the hearing and testified that their assessed value went up considerably
while neighboring properties were increased by very small amounts. They did not cite any sales of
comparable properties to support their estimate of value.
The Assessor's representative supplied evidence of several sales of comparable properties that
support the current assessed value.
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 Smith moved to sustain the Assessor's valuation of $319,866 ($57,040 for the
land and $262,826 for the improvements). Member Krist seconded the motion which carried by a
unanimous vote. (See also minutes of March 31, 2017 and May 24, 2017)
Kenneth & Karen Long BOE: 16-36-R PN: 101 333 005
100 Lands End Lane
Port Townsend, WA 98368
Under appeal is the land and improvement value of property located at 100 Lands End Lane, Port
Townsend. The property was assessed as of January 1, 2016 and is currently valued at $793,023
($419,364 for the land and $373,659 for the improvements). The appellants estimate the value to
be $724,517 ($368,652 for the land and $355,865 for the improvements).
The appellants attended the hearing and testified that they do not feel their property is waterfront.
They testified that a land slide occurred on their property, however no adjustment has been made.
They did not cite any sales of comparable properties to support their estimate of value.
The Assessor's representative supplied evidence of several sales of comparable properties that
support the current assessed value.
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 $793,023 ($419,364 for the land and
$373,659 for the improvements). Vice -Chairman Smith seconded the motion which carried by a
unanimous vote. (See also minutes of May 24, 2017)
Board of Equalization Minutes —June 7, 2017 Page: 4
NOTICE OF ADJOURNMENT
Member Krist moved to adjourn the meeting at 11:03 a.m. Vice -Chairman Smith seconded the
motion which carried by a unanimous vote.
JEFFERSON COUNTY
ATTEST: BOARD OF EQUALIZATION
L slie R. Loc ' , C erk of the Board Dave Gann , C i4an
L
Michael Smith, Vice -61
Henry Krist, Member