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HomeMy WebLinkAbout110518_ca03Consent Agenda JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS CONSENT AGENDA REQUEST TO: Board of County Commissioners Philip Morley, County Administrator FROM: Party Charnas, Director, Department of C mmumty Development (DCD) CC Austin Watkins, Planning Manager DCDJ" David Wayne Johnson, Associate Planner DCD� DATE: November 5, 2018 SUBJECT: CURRENT USE ASSESSMENT - OPEN SPACE/OPEN SPACE. The request is for classification of 137 acres between four (4) separate parcels to be classified as open space/open space under the current use tax assessment program RCW 84.34. The subject parcels were acquired to help preserve a riparian corridor from the headwaters of the Duckabush River in the Olympic Mountains to the marine waters of Hood Canal. All parcels are within a restrictive conservation easement held by the Jefferson County Land Trust for the purpose of permanently conserving the property for its significant habitat and resource value. This process requires public notice with a public hearing and recommendation by the Jefferson County Hearing Examiner, with an open space tax agreement signed by the Jefferson County Board of County Commissioners. Applicant/Property Owner: Jefferson Land Trust - Case # MLA17- 0096/CUA 17-00001 ATTACHED: 1) Hearing Examiner Report and Recommendation 2) Treasurer's documents certifying Taxes Paid on Real Property 3) Open Space Tax Agreement (in triplicate) STATEMENT OF ISSUE: The applicant owns parcels 502073003, 502074007, 502074028 and 502171013, sized at approximately 137 acres total non-contiguous but all part of an important wildlife habitat corridor located along the Duckabush River, Brinnon, WA. The applicant wishes to place all 137 acres in current use taxation assessment as Open Space/Open Space under the provisions of RCW 84.34 and Jefferson County Resolution # 82-91. The Jefferson County Hearing Examiner rendered a positive recommendation to the Jefferson County Commissioners to reclassify subject parcels to Open Space/Open Space Current Use Tax Assessment under the Jefferson County Open Space Tax Program. ANALYSIS/STRATEGIC GOALS/PROS and CONS: The Jefferson County Hearing Examiner conducted an Open Record Public Hearing on August 28, 2018 considering the request of the Applicant to transfer 137 acres from vacant and forest designated land to Open Space/Open Space under provisions of RCW 84.34 and Resolution # 82-91. The heart of the analysis for an application under the Open Space Tax Program is the Public Benefit Rating System. The Hearing Examiner reviewed the staff report, testimony and the Public Benefit Rating System worksheet and concurred with the staff evaluation and assignment of 12 points for the public benefit rating, the maximum number achievable. Consent Agenda ALTERNATIVES: The requested action is a Board of Commissioners legislative action to approve the applicant's request to transfer and designate 137 acres for current use tax assessment as Open Space/Open Space, remand back to the Hearing Examiner, or deny the application. FISCAL IMPACT/COST-BENEFIT ANALYSIS: In exchange for transferring and designating the 137 acres for current use assessment, the property owner will receive a benefit of reduced property taxes; the public will benefit in the long-term open space of the subject property, by protecting wildlife habitat and preventing the conversion of land to non -open space uses. The Public Benefit Rating of 12 points provides an assessed property value of approximately 10% less the assessed value after enrollment in the Open Space/Open Space program. RECOMMENDATION: Per the recommendation of the Department of Community Development and the Jefferson County Hearing Examiner, approval is recommended subject to the applicant's compliance with conditions and entering into an Open Space Taxation Agreement with the Jefferson County Board of Commissioners and recorded at the expense of the applicant. REVIEWED BY: Philip orley, Coun ministrator Date ON cp G� �sk°� JEFFERSON COUNTY 621 Sberidan Street Port Townsend; WA 98368 00, 9 -0- El OFFICE OF THE HEARING EXAMINER JEFFERSON COUNTY REPORT AND RECOMMENDATION FILE NO.: MLA17-00096 CURRENT USE TAX ASSESSMENT OPEN SPACE OPEN SPACE PROPERY OWNERS: PROJECT PLANNER: SUMMARY OF REQUEST: Jefferson Land Trust 1033 Lawrence Street Port Townsend, WA 98368 David Wayne Johnson, Associate Planner Reclassification of 137 acres in four separate parcels presently classified as Forestland and Vacant Land to Open Space/Open Space under the current use tax assessment program RCW 84.34. The parcels are located adjacent to the Duckabush River, Brinnon. SUMMARY OF RECOMMENDATION: Request granted, subject to conditions. PUBLIC HEARING: After reviewing the Jefferson County Department of Community Development Staff Report and examining available information on file with the application, the Examiner conducted a public hearing on the request as follows: The hearing was opened on August 28, 2018, at 3:30 p.m. 1". Parties wishing to testify were sworn in by the Examiner. The following exhibits were submitted and made a part of the record as follows: SEE ATTACHED INDEX LIST The Minutes of the Public Hearing set forth below are not the official record and are provided for the convenience of the parties. The official record is the recording of the hearing that can be transcribed for purposes of appeal. DAVID JOHNSON appeared, presented the Department of Community Development Staff Report, and testified that the parcels also are covered by a restrictive easement owned by the United States Navy. The Jefferson Land Trust owns all of the property. The parcels are zoned RR and CF -80 and are vacant. The zoning will not change, only the tax classification will change. The Critical Areas Ordinance does not apply as the applicant proposes no development. The Jefferson County Open Space Tax Program is based on RCW 84.34. A tax classification change is exempt from SEPA review. The Jefferson County Assessor agrees with the request and all its concerns are satisfied. The County provided proper notice of the application and the hearing. Staff evaluated the public benefit rating based upon the applicant's worksheet. He stopped his calculation at the maximum of 12, but the benefit is much higher. The property's market value will receive the maximum reduction to ten percent. The big criteria is the transfer of development rights that ensures no development. No taxes are due on the property. The Examiner should issue a recommendation of approval to the Board of Commissioners. SHERRIE SHOLD, Jefferson County Assessor's Office, appeared and testified that the signing of the TDR allows the Assessor's Office to change the classification without payment of any taxes due. The proposal keeps the property on the tax roles. SARAH SPAETH, Jefferson Land Trust, appeared and thanked the County for working with the Trust on the matter. They are working to preserve critical areas along both the Duckabush and Dosewalops River that includes a salmon recovery project. The project is supported by both County and State funding, both of which require the deed restrictions. She is very excited about the property as they will now have a corridor almost all the way to the National Forest. Moving the property outside of the Forestland designation is good, but they will need to do selective thinning. They are happy to pay the tax on the thinning that is allowed under the restrictive easement with the Navy. DAN THREATT appeared and testified that he represents family members that previously maintained a trail that served four lots. He has concerns about the ingress and egress into his neighborhood from Mountain Trail Road. The end of their development abuts the Trust Land property and they need a trail 250 feet long by eight foot wide to provide an emergency access for their area. They need the safety component of an alternate access into and out of their area. They are requesting that the Trust grant them an easement for 2X the emergency access. He fishes the river and has noted better runs over the past couple of years. It is important to have an EVA, especially for elderly residents in the neighborhood. The Duckabush River floods every year and they cannot get out at the lower end, but they could get out with an emergency access over the Trust property. MS. SPAETH reappeared and testified that she will talk about it with the Navy, but that funding for the salmon recovery program may prevent the easement. She indicated that a trail might be possible without an easement. CHERYL THREATT appeared and testified that the trail from Mountain Trail Road to another road is in place. It is not a matter of if, but when the river will again flood. The trail then becomes their only way out. She was not notified about the hearing. They need another access that would measure only 215 feet long and 15 feet wide. Such would provide access for the fire department. MR. JOHNSON reappeared and testified that the County has no ability to require an easement as part of the present process. He recommended that Mr. and Mrs. THREATT involve the fire department in their pursuit of an emergency vehicle access. No one spoke further in this matter and the Examiner took the matter under advisement. The hearing was concluded. NOTE: A complete record of this hearing is available in the office of Jefferson County Department of Community Development. FINDINGS, CONCLUSIONS, AND RECOMMENDATION: FINDINGS: The Hearing Examiner has heard testimony, admitted documentary evidence into the record, and taken this matter under advisement. 2. The subject proposal is categorically exempt from State Environmental Policy Act (SEPA) review pursuant to Section 197-11-800(14)(k) of the Washington Administrative Code (WAC). 3. Notice of Public Hearing (see log item 10). RCW 84.34.037 requires noticing ten days prior to the public hearing. Notice mailed to adjacent property owners and agencies: August 14, 2018. Applicant posted notice on property: August 16, 2018. Publication of Legal Notices: August 15, 2018 (Port Townsend -Jefferson County Leader). 3X 4. The applicant, Jefferson Land Trust, has a possessory ownership interest in four, separate parcels of property that together contain 137 acres. The four parcels are presently classified for tax purposes as Forestland and Vacant Land. The applicant requests to change the current use tax assessment for all four parcels to Open Space/Open Space. 5. The applicant acquired all four parcels for the purpose of preserving a riparian corridor for the Duckabush River between the Olympic National Forest and Hood Canal. The four parcels are subject to a restrictive conservation easement owned by the U.S. Navy, which also desires to conserve the property. 6. All four parcels are located on the south side of the river and vary in size between 4.41 acres and 109.23 acres. All four parcels consist of pristine open space covered by mature native vegetation with some small clearings. 7. Two of the parcels are located within the Rural Residential 1:20 (RR 1:20) zone classification, and two parcels are within the Commercial Forest (CF -80) zone classification. The applicant obtained title to the property pursuant to a statutory warranty deed issued by the Trust For Public Land on December 23, 2015. Critical areas on the site include a Natural Shoreline designation, Sight landslide hazard areas, High Risk Channel Migration Zone, FEMA Flood Zone, and Susceptible Aquifer Recharge Area. The applicant proposes to maintain the parcels as undisturbed open space with the exception of necessary tree thinning. The reclassification will have no effect on the critical areas. 8. The Jefferson County Board of Commissioners adopted the Jefferson County Open Space Tax Program by Resolution 82-71 dated August 12, 1991. Pursuant to said Resolution, the applicant submitted a completed application to convert the 137 acres currently classified as Forestland and Vacant Land to Open Space/Open Space. The entire ownership provides important habitat for wildlife and fish. Except for the thinning, the applicant proposes no commercial timber harvest on any of the parcels. 9. Part IV of Resolution 82-91 addresses "Open Space Land" and refers to RCW 84.34.037 that provides factors for the County to consider before placing a parcel into the Open Space/Open Space tax assessment. Such factors include an assessment of whether the parcels would conserve natural resources, protect streams and stream corridors, protect unique or critical wildlife and native plant habitat, and/or promote conservation principles by offering educational opportunities. Preserving the applicant's parcels as proposed would recognize all of the above goals. The area supports numerous wildlife habitats, and the applicant presently operates a salmon recovery program on the Duckabush River funded by the County and the State. Classifying the parcels as Open Space/Open Space also implements the Jefferson County Comprehensive Plan goal of retention of fish and wildlife habitat. 4X 10. Section IV of Part IV of Resolution 82-91 sets forth a list of eligible resources for consideration in determining whether a parcel is appropriate for inclusion in the Open Space/Open Space current use assessment. Subsection A sets forth "High Priority Resources". The parcels contain numerous such resources and therefore satisfy the goals and policies set forth in Section III(A)(B) of Part IV of Resolution 82-91. Said parcels preserve open space, protect high priority shorelines, fish and wildlife habitat areas, constitute a resource with biological sensitivity, and are held in perpetuity against conversion to non open space uses. 11. Section IV, Part V of Resolution 82-91 sets forth detailed descriptions of eligible resources to be considered in determining whether a parcel is appropriate for inclusion in the Open Space/Open Space current use assessment. Subsection A sets forth "High Priority Resources", and the site contains numerous such resources as follows: A. High priority wetlands B. Significant fish and wildlife habitat areas C. Special animal and plant sites D. Surface water quality buffer areas E. Flood plains 12. According to Part IV Section VI the current use value of open space lands is determined by using the Pubic Benefit Rating System (PBR). Said system requires the County to rate each parcel proposed for open space lands for resources, access, transfer of development rights, and County policy goals. The Department of Community Development has evaluated the PBR in accordance with the standards set forth in Part IV Sections V and VI of the Resolution and has assigned a PBR of at least 13 points to all parcels. However, the maximum points allowed, under the PBR system is 12. Therefore, all four parcels warrant the maximum rate allowed. The Examiner agrees with staffs assessment of said standards as set forth on pages 5 and 6 of the Staff Report. 13. Residents of the area appeared to express concerns regarding the lack of emergency vehicle access (EVA) to their community during times of flooding of the Duckabush River, which they assert frequently occurs. Residents request that the applicant grant an approximately 215 foot long, 15 foot wide easement that would allow EVA to their area during times of flooding. The applicant's representative did not oppose the easement, but expressed concerns regarding whether such would violate the terms of the salmon recovery program and the Navy's easement. Residents had not spoken with the fire department regarding its position on the issue. 5X 14. Granting of an EVA easement is a separate issue from the reclassification of the parcels to the current use tax assessment of Open Space/Open Space. No criteria set forth in either the RCW or JCC either authorize or require granting of an easement to provide EVA as a condition of approval. However, residents testified that as many as 50 to 60 people reside in their area, some of which are elderly. Therefore, the Examiner would request that the Board of Jefferson County Commissioners facilitate a solution, if possible. CONCLUSIONS: The Hearing Examiner has jurisdiction to consider and make recommendations on the issues presented by this request. 2. Based upon the above findings it is hereby recommended that the Board of Jefferson County Commissioners enroll/reclassify the applicant's Parcel Nos. 502073003, 502074007, 502074028, 502171013 located along the Duckabush River into the Jefferson County Open Space Tax Program as Open Space/Open Space Lands Current Use Assessment with a Public Benefit Rating of 12 points, subject to the following conditions: As required in Part I, Section 1, B of Resolution 82-91, prior to approval, the applicant shall provide certification of "no delinquent property tax" issued by the Jefferson County Treasurer. Approval will be denied if the landowner has failed to satisfy any judgments Jefferson County has obtained against the landowner, or if the landowner owes any fee to Jefferson County, or has failed to pay traffic fines or penalties of the Jefferson County District Court. 2. Any compensating tax due at the time of the transfer shall be paid in full, as required under Section I (B). A certification from the Jefferson County Treasurer for non -delinquent property taxes shall be required. 3. The applicant shall enter into an Open Space Taxation Agreement with the Jefferson County Board of County Commissioners. The executed agreement shall be recorded at the expense of the applicant. RECOMMENDED this 10th day of September, 2018. STEPHEN K. CAUSSEAUX, JR. Hearing Examiner W David W. Johnson From: Sherrie Shold Sent: Friday, October 19, 2018 11:27 AM To: David W. Johnson Subject: RE: CUA Decision David, FYI- I was actually the holding the Tax Certificate up, I needed to process a correction with the Treasurer; this correction has been completed. The Treasurer's Office does not have a Tax Certification form so they will provide a Tax Summary printout for each parcel showing all taxes are current/paid in full for the tax year 2018. Please let me know if you have any questions. Sher-ri,� Sh.err6& Shy Chief Deputy Assessor Jefferson County Assessor's Office 360 -385 -9105 -Phone 360 -385 -9197 -Fax sshold@co. jefferson.wo.us From: David W. Johnson Sent: Friday, October 12, 2018 8:56 AM To: Sarah Spaeth <sspaeth@saveland.org> Cc: Sherrie Shold <SShold@coJefferson.wa.us>; David W. Johnson <djohnson@co.jefferson.wa.us> Subject: RE: CUA Decision Hi, Sarah, Just checking to see when you may be submitting the Tax Agreement. Thanks! From: Sarah Spaeth <sspaeth@saveland.org> Sent: Thursday, September 13, 2018 11:49 AM To: David W. Johnson <djohnson@co.iefferson.wa.us> Cc: Sherrie Shold <SShold@co.iefferson.wa.us> Subject: Re: CUA Decision Thanks David - Should the Land Trust print, sign and send signed version to the Assessor's Office for signature, or visa versa? Sarah 1 On Thu, Sep 13, 2018 at 11:24 AM, David W. Johnson a.us> wrote. Sarah & Sherrie, Here's the signed copy of the HE Decision and the Tax Agreement. If the Tax Agreement looks good to you, please sign it and return to me for the Commissioners to sign. Thanks. David Wayne Johnson - LEED AP - Neighborhood Development Associate Planner - Port Ludlow Lead Planner Department of Community Development Jefferson County 360.379.4465 -Vission: To preserve and enhance the quality of lrte in J Jerson County, by Invinotbkz it vibrant econotrrv. sound comniunities and a healthy eni ironrnent. ASAVE PAPER - Please do not print this e-mail unless absolutely necessary :111 e-mail may he considered subiect to the Public Records Act and as such may be disclosed to a third -party requestor. f*S * %* Um k NfaIN # wee-* 2 NOTICE: This is a statement of Taxes Paid& Due and Refunds as of in 10/2312018 t43:46PM based upon the tax records of the Jefferson County -JE-ff FT-R-S-0-ITZ Treasurer's Office. MM O. BOX 571 1,; 1 1 : 1 1 51 1820 JEFFERSON ST.iii Geo ID: 502674007 Sy `"G Property ID: 14173 PORT TOWNSEND, WA98368 Legal Acres: 13.49 Tax Area: 0441 Telephone (360)385-9150 Fax: (360)385-9149 Legal Desc: S7 T25 R2W SW SE(LESS TAX 6,8,11 & 41) Situs: -W. rK Taxpayer ID: 19007 Taxpayer %:I JEFFERSON LAND TRUST 1033 LAWRENCE ST PORT TOWNSEND, WA 98368-6523 DBA: Exemptions: 0 improvement: Land 94,956 Productivity Use: 0 Value: 94,956 Taxable Value: 0 Un' Posting Date Amount Paid Type Year Statement ID Tax Paid P&I Paid e'r/Over 0.00 12/27/2012 488.33 Property Taxes 1993 1417311992 469.00 19.33 0.00 0.00 12127/2012 14.20 Forest Fire Protec 1993 141731992 14.20 $19.33 $0.00 $602.63 Total for Year 1993: . $48320 55.58 0.00 12/27/2012 545.46 Property Taxes 1994 141731993 489.88 0.00 0.00 12/27/2012 15.40 Forest Fire Protec 1994 141731993 15.40 $65.58 $0.00 $560.86 Total for Year 1994: $505.28 483.06 54.83 0.00 12/27/2012 537.89 Property Taxes 1995 141731994 0.00 0.00 12127/2012 15.40 Forest Fire Protec 1995 141731994 15.40 $5483 $0-00 $553.29 Total for Year 1995: $498.46 456.58 . 221.83 0.00 12/27/2012 615.40 Property Taxes 1996 141731995 0.00 0.00 12/27/2012 Forest Fire Protec Forest 1996 141731995 15.40 $471.98 $2211.83 $0.00 $693.81 Total for Year 11996: 1997 141731996 411.32 200.57 0.00 12/27/2012 611.89 Property Taxes Forest Fire Protec 1997 141731996 15.44 0.00 0.00 12/2712012 15.44 $627.33 Total for Year 1997: $426.76 $200.67 244.41 $0.00 0.00 12/27/2012 749.01 Property Taxes 1998 141731997 504.60 0.00 0.00 12/27/2012 15.44 Forest Fire Protec 1998 141731997 15.44 $244.411 $0.00 $764.45 Total for Year 1998: $520.04 515.06 249.34 0.00 12/27/2012 764.40 Property Taxes 1999 141731998 0.00 0-00 12/27/2012 15.44 Forest Fire Protec 1999 141731998 15.44 $249.34 $0.00 $779.84 Total for Year 1999: $530.50 551.80 198.54 0.00 12127/2012 750.34 Property Taxes 2000 141731999 0.00 0.00 12/27f2012 15.44 Forest Fire Protec 2000 141731999 15.44 $198.64 $0.00 $765.78 Total for Year 2000: . $56724 127.19 0.00 12/27/2012 665-25 Property Taxes 2001 141732000 538.06 0.00 0.00 12/27/2M 14.90 Forest Fire Protec 2001 141732000 14.90 $127.19 $0.00 $680.15 Total for Year 2001: $652.96 2717 0.00 12/27/2012 555.69 Property Taxes 2002 141732001 528.52 0.00 0.00 12/27/2012 14.90 Forest Fire Protec 2002 141732001 14.90 $27.17 $0.00 $570.59 Total for Year 2002: $543.42 134.08 0.00 1212712012 728.64 Property Taxes 2003 141732002 594.56 0.00 0.00 12/27/2012 14.90 Forest Fire Protec 2003 141732002 14.90 $134.08 $0.00 $743.64 Total for Year 2003: $ 609.46 60.40 0.00 12/27/2M 649.54 Property Taxes 2004 141732003 589.14 0.00 0.00 12/27/2012 14.90 Forest Fire Protec 2004 141732003 14.90 $60.40 $0.00 $664.44 Total for Year 2004: $604.04 53.70 0.00 12127/2012 635.80 Property Taxes 2005 141732004 582.10 0.00 0.00 1212712012 14.50 Forest Fire Protec 2005 141732004 14.50 $53.70 $0.00 $650.30 Total for Year 2005: $596.60 40.37 0.00 12/27/2012 602 .61 Property Taxon 2006 141732005 562.24 14,50 0.010 0.00 12/27/2012 14.50 Forest Fire Protec 2006 141732005 $576.74 $40.37 $0.00 $617.11 Total for Year 2006: 518.92 0.00 0.00 1227/2012 518.92 Property Taxes 2007 141732006 Page 1 of 3 IOtal Tor Tear zvut: .:ytis. AZ 462.38 yU.uu 0.00 au.uu 0.00 12/27/2012 3533.4L 462.38 Property Taxes Forest Fire Protec 2008 2008 141732007 141732007 17.90 0.00 0.00 12/27/2012 17.90 Total for Year 2008: $480.28 $0.00 $0.00 0.00 12/27/2012 $480.28 426.93 Property Taxes 2009 141732008 424.72 2.21 0.00 0.00 12/27/2012 17.90 Forest Fire Protec 2009 141732008 17.90 $2.21 $0.00 $444.83 Total for Year 2009: 2010 141732009 $442.62 460.96 0.00 0.00 12/27/2012 460.96 Property Taxes Forest Fire Protec 2010 141732009 17.90 0.00 0.00 12127/2012 17.90 5.00 Clean Water Distri 2010 141732009 5.00 0.00 0.00 12/27/2012 386 $48. Total for Year 2010: $483.86 $0.00 0.00 $0.00 0.00 12/27/2012 723.68 Property Taxes 2011 141732010 723.68 5.00 0.00 0.00 12/27/2012 5.00 Clean Water Distri 2011 141732010 17.90 0.00 0.00 12/27/2012 17.90 Forest Fire Protec 2011 141732010 $746.58 $0.00 $0.00 $746.58 Total for Year 2011: Property Taxes 2012 141732011 786.18 0.00 0.00 12/27/2012 786.18 Clean Water Distri 2012 141732011 5.00 0.00 0.00 0.00 12/27/2012 12/27/2012 5.00 .90 Forest Fire Protec 2012 141732011 17.90 0.00 $0.00 817 $.08 Total for Year 2012: $809.08 $0.00 0.00 0.00 3/8/2013 799.41 Property Taxes 2013 4165 799.41 5.00 0.00 0.00 3/8/2013 5.00 Clean Water Distri 2013 4165 $804.41 $0.00 $0.00 $804.41 Total for Year 2013: Property Taxes 2014 4078 805.32 0.00 0.00 2/25/2014 805.32 Clean Water Distri 2014 4078 5.00 0.00 0.00 2/25/2014 5.00 $810.32 Total for Year 2014: $810.32 $0.00 0.00 $0.00 0.00 323/2015 848.74 Property Taxes 2015 4037 4037 848.74 20.00 0.00 0.00 323/2015 20.00 Clean Water Distri 2015 $868.74 $0.00 $0.00 $868.74 Total for Year 2015: 2016 4011 423.86 0.00 0.00 10/312016 423.86 Property Taxes Property Taxes 2016 4011 423.93 8.47 0.00 5/312016 432.40 Clean Water Distri 2016 4011 10.00 0.20 0.00 0.00 5/31/2016 5/312016 10.20 4.18 Noxious Weed As: 2016 4011 4.10 4.10 0.08 0.00 0.00 10/31/2016 4.10 Noxious Weed As: 2016 4011 4011 10.00 0.00 0.00 10/312016 10.00 Clean Water Distri 2016 $875.99 $8.75 $0.00 $884.74 Total for Year 2016: 2017 3976 834.67 191.95 0.00 4272018 1,026.62 Property Taxes Clean Water Distri 2017 3976 20.00 0.00 0.00 4/30/2017 20.00 Noxious Weed As: 2017 3976 8.20 0.00 0.00 $0.00 4/302017 8.20 $1,054.82 Total for Year 2017: 3958 $862.87 457.66 $191.95 0.00 0.00 4272018 457.66 Property Taxes Property Taxes 2018 2018 3958 (14.10) 0.00 0.00 10/18/2018 (14.10) Clean Water Distri 2018 3958 10.00 0.00 0.00 0.00 10/182018 10/182018 10.00 4.10 Noxious Weed As: 2018 3958 4.10 0.00 0.00 0.00 427/2018 10.00 Clean Water Distri 2018 3958 10.00 4.10 0.00 0.00 4/272018 4.10 Noxious Weed As: 2018 3958 $471.76 $0.00 $0.00 $471.76 Total for Year 2018: Total Paid: $17,566.86 Type Year Statement ID Levy Rate Bill Type Base Due PeMnt 1st HalflNext Full Amt Due Total For All Years: If Paid By 10/23/2018 Half/Next Payment: Full Amount: IBM ME V ME Type Year Statement ID Payee Check # Reason Date Refunded Refund Amount Property Taxes 2,018. 3,958.00 JEFFERSON LANE 25361 TAX STATUS CHANGE 10/182018 $446.02 2 Total for year 2018: Total Refunds Paid: $446.02 Page 2 of 3 NOTICE: This is a statement of Taxes paid& Due and RefUnds as of 10/1812018 1 t22:32AM based upon the tax records Of the Jefferson County URER Treasurer's Office. P.O. BOX 571 *64", A, I , 40 1820 JEFFERSON ST. Property 10:. 276091 Geo ID: 662073003 PORT TOWNSEND, WA98368 Telephone (360)38!5-9150 Fax: (360)385-9149 Legal Acres: 9.66 Tax Area: 0401 Legal Desc., S7 T25N R2W TAX 53 & 54 LOT CERTIFICATION AF#,' Situs: DBA: Exemptions: EX 0- w—MIM" a t M5 �i �111 i F Taxpayer ID: 19007 Taxpayer °!°:100.00% JEFFERSON LAND TRUST 1033 LAWRENCE ST PORT TOWNSEND, WA 98368-6523 �V X4 Improvement. 0 Land: 0 Productivity Use: 0 Value: 0 Taxable Value: 0 _;pv --- M m n jug Amount Paid Year Statement ID Tax Paid P&I Paid Under/Over Posting Date Type Noxious Weed As 2017 34276 3.97 0.40 0.00 11/28/2017 4.37 $4.37 Total for Year 2017: $3.97 $0.40 $0.00 0.00 4/13/2018 3.97 Noxious Weed As: 2018 34215 3.97 0.00 $3.97 Total for Year 2018: $3.97 $0.00 $0.00 Total Paid: $8.34 .50 B IMM - MINOR— - Levy Rate Bill Type Base Due Pen/int istHalf/Next Ful{ Amt Due Type Year Statement ID Total For All Years: If Paid By 1 011 81201 8 Half/Next Payment: Full Amount: W*N FAMME Refunded Refund Amount' Type Year Statement ID Payee Check # Reason Datefunded N/A N/A Total Refunds Paid, MIN :E zn a -P, 5"� IV : .7.-_:u::•-' I — i vimr - 40M.— 4P- ON K4' total Year Reason Base Due Perdint Pe I Total Credits Due: ***End of Statement' Page 1 of 1 NOTICE: This is a statement of Taxes Paidg, Due and Refunds as Of 10/23/2018 t44:23PM based upon the tax records of the Jefferson County 5FFERSON C Treasurer's Office. 1820 JEFFERSON ST. MOM Geo ID: 502074028 YIN PORT TOWNSEND, WA98368 �roiperty ID,. 14190 Tax Area: Of4l Telephone (360)385-9150 Fax: (360)385-9149 Legal Acres: 4.41 Gituu tr MVMW�N MS. a a-yer ID: 19007 Taxpayer %: 1100-000% JEFFERSON LAND TRUST 1033LAWRENCE ST PORT T0YVNSENDVVA9838&-6523 wx- Land: 48,368 Productivity Use: 0 Value: 48,368 Taxable Value: 0 MM dMMMO Under/Over Posting Date Amount Paid Ty .. pe Year Statement ID Tax Paia P I aid 0.00 12/2712012 128.62 Property Taxes 1993 141901992 124.46 4.16 0.00 0.00 12127J2012 14-20 Forest Fire Protec 1993 141901992 14.20 Total for Year 1993: 4,36 0.00 12/2712012 134.36 Property Taxes 1994 141901993 130.00 0.00 0.00 12/27t2012 15.40 Forest Fire Protec 1994 141901993 15.40 $4.36 $0.00 $149.76 Total for Year 1994: $145.40 0.00 0.00 12/27/2012 169.58 Property Taxes 1995 141901994 169.58 0.00 0.00 12/27/2012 15.40 Forest Fire Protec 1995 141901994 15.40 Tota I for Year 1995: 160.30 86.10 0.00 12/2712012 246.40 Property Taxes 1996 141901995 0.00 0,00 12/27/2012 15.40 Forest Fire Protec 1996 141901995 15.40 $86.10 $0.00 $261.80 Total for Year 1996: $175.70 144.40 75.12 0.00 12/27/2012 219.52 Property Taxes 1997 141901996 0.00 0.00 12127/2012 15.44 Forest Fire Protec 1997 141901996 15.44 $75.12 $0.00 $234.96 Total for Year 1997: $159.84 90.53 0.0.0 12/27/2012 267.69 property Taxes 1998 141901997 177.16 0.00 0.00 12/27/2012 15.44 Forest Fire Protec 1998 141901997 15.44 Total for Year 1998; 141901998 168.26 88.18 0.00 12127/2012 256.44 Property Taxes 1999 1999 141901998 15.44 0.00 0.00 12/27/2012 15,44 Forest Fire Protec; $183.70 $88.18 $0.00 $271.88 Total for Year 1999: 2000 141901999 180.26 95.90 0.00 12/27/2012 276.16 Property Taxes Forest Fire Protec 20()o 141901999 15.44 0.00 0.00 12/27/2012 15.44 Total for Year 2000: 87.70 0.00 12/27/20`12 263.46 Property Taxes 2001 141902000 175.76 0.00 0.00 12/27/2012 14.90 Forest Fire Protec 2001 141902000 14.90 Total for Year 2001. 172.66 63.77 0.00 12/27/2012 236.43 Property Taxes 2002 141902001 0.00 0.00 12/27r2012 14.90 Forest Fire Protec 2002 141902001 14.90 $251.33 Total for Year 2002: 39.04 0.00 12/27/2012 201.62 Property Taxes 2003 141902002 162.58 0.00 0.00 12/27/2012 14.90 Forest Fire Protec 2003 141902002 14.90 $39.04 $0.00 $216.52 Total for Year 2003: $177.48 17,60 0.00 12/27f2012 178.70 Property Taxes 2004 141902003 161.10 0.00 0.00 12/27/2012 14.90 Forest Fire Protec 2004 141902003 14.90 $193.60 Total for Year 2004: 15.63 0.00 12127/2012 174.79 Property Taxes 2005 141902004 159.16 0.00 0.00 12127/2012 14.50 Forest Fire Protec 2005 141902004 14.50 $189.29 Total for Year 2005: il.78 0.00 12/27/2012 165.52 Property Taxes 2006 141902005 153.74 14.50 0.00 0.00 12127/2012 14.50 Forest Fire Protec 2006 141902005 $168.24 $11.78 $0.00 $180.02 Total for Year 2006: 178.34 0.00 0.00 12/27/2012 178.34 Property Taxes 2007 141902006 Page 1ofn 10tal Tor Yearzuuf: Property Taxes 2008 141902007 a7aL.2f4 306.34 au.uu 0.00 yu.uu 0.00 12/27/2012 4ovz.?m 306.34 Forest Fire Protec 2008 141902007 17.90 0.00 0.00 12/27/2012 17.90 Total for Year 2008: $324.24 $0.00 $0.00 $324.24 Property Taxes 2009 141902008 281.40 1.50 0.00 12/27/2012 282.90 Forest Fire Protec 2009 141902008 17.90 0.00 0.00 12/27/2012 17.90 Total for Year 2009: $299.30 $1.50 $0.00 $300.80 Property Taxes 2010 141902009 305.40 0.00 0.00 12/27/2012 305.40 Clean Water Distri 2010 141902009 5.00 0.00 0.00 12/27/2012 5.00 Forest Fire Protec 2010 141902009 17.90 0.00 0.00 12/27/2012 17.90 Total for Year 2010: $328.30 $0.00 $0.00 $328.30 Property Taxes 2011 141902010 368.66 0.00 0.00 12/27/2012 368.66 Clean Water Distri 2011 141902010 5.00 0.00 0.00 12/27/2012 5.00 Forest Fire Protec 2011 141902010 17.90 0.00 0.00 12/27/2012 17.90 Total for Year 2011: $391.56 $0.00 $0.00 $391.56 Property Taxes 2012 141902011 400.48 0.00 0.00 12/27/2012 400.48 Clean Water Distri 2012 141902011 5.00 0.00 0.00 12/27/2012 5.00 Forest Fire Protec 2012 141902011 17.90 0.00 0.00 12/27/2012 17.90 Total for Year 2012: $423.38 $0.00 $0.00 $423.38 Property Taxes 2013 4182 407.20 0.00 0.00 3/8/2013 407.20 Clean Water Distri 2013 4182 5.00 0.00 0.00 3/8/2013 5.00 Total for Year 2013: $412.20 $0.00 $0.00 $412.20 Property Taxes 2014 4095 410.21 0.00 0.00 2/25/2014 410.21 Clean Water Distri 2014 4095 5.00 0.00 0.00 2/25/2014 5.00 Total for Year 2014: $415.21 $0.00 $0.00 $415.21 Property Taxes 2015 4053 432.31 0.00 0.00 3/23/2015 432.31 Clean Water Distri 2015 4053 20.00 0.00 0.00 3/23/2015 20.00 Total for Year 2015: $452.31 $0.00 $0.00 $452.31 Property Taxes 2016 4027 215.87 0.00 0.04 10/31/2016 215.91 Property Taxes 2016 4027 215.96 4.31 0.00 5131/2016 220.27 Noxious Weed As: 2016 4027 2.75 0.06 0.00 5/31/2016 2.81 Noxious Weed As: 2016 4027 2.75 0.00 0.00 10/31/2016 2.75 Clean Water Distri 2016 4027 10.00 0.00 0.00 10/31/2016 10.00 Clean Water Distri 2016 4027 10.00 0.20 0.00 5/31/2016 1020 Total for Year 2016: $457.33 $4.57 $0.04 $461.94 Property Taxes 2017 3992 212.60 0.00 0.00 4/30/2017 212.60 Property Taxes 2017 3992 212.56 0.00 0.00 10/30/2017 212.56 Clean Water Distri 2017 3992 10.00 0.00 0.00 10/30/2017 10.00 Noxious Weed As: 2017 3992 2.75 0.00 0.00 10/30/2017 2.75 Clean Water Distri 2017 3992 10.00 0.00 0.00 4/30/2017 10.00 Noxious Weed As: 2017 3992 2.75 0.00 0.00 4/30!2017 2.75 Total for Year 2017: $450.66 $0.00 $0.00 $450.66 Property Taxes 2018 3974 233.14 0.00 0.00 4/30/2018 233.14 Property Taxes 2018 3974 (12.75) 0.00 0.00 10/18/2018 (12.75) Clean Water Distri 2018 3974 10.00 0.00 0.00 4/30/2018 10.00 Clean Water Distri 2018 3974 10.00 0.00 0.00 10118/2018 10.00 Noxious Weed As: 2018 3974 2.75 0.00 0.00 4/30/2018 2.75 Noxious Weed As: 2018 3974 2.75 0.00 0.00 10/18/2018 2.75 Total for Year 2018: $245.89 $0.00 $0.00 $245.89 Total Paid: $7,529.38 Type Year Statement ID Levy Rate Bill Type Base Due Pen/Int ist Half/Next Full Amt Due Total For All Years: If Paid By 10/23/2018 Half/Next Payment: Full Amount: Page 2 of 3 UNTY TREAgURER EFFERSON C5 .0. BOX 571 1820 JEFFERSON ST. PORT TOWNSEND, WA98368 Telephone (360)385-9150 Fax: (360)385-9149 'U S 4- "M MMW." A Taxpayer ID: 19007 Taxpayer %:100.00% JEFFERSON LAND TRUST 1033 LAWRENCE ST PORT TOWNSEND, WA 98368-6523 NOTICE: This is a statement of Taxes Paid& Due and Refunds as of 10/1812018 1 t24:23AM based upon the tax records of the Jefferson County Treasurer's Office. n ar M wo -.f wooz I'M ~wl ON07—F7, Property ID,. 276090 Geo ID: 502171013 Legal Acres: 109.23 Tax Area: 0401 Legal Desc: S17 T26N R2W TAX 27 LOT CERT AF#596094 Situs: DBA: Exemptions: W 1,14, _7vl 0 Improvement: 0 Land: 0 Productivity Use: 0 Value. 0 Taxable Value: 0 7 IV -• R 4 - Year Statement ID Tax Paid P&I Paid Under/Over Posting Date Amount Paid Ty pe Noxious Weed As: 2017 34275 12.91 0.00 0.00 4/30/2017 12.91 Total for Year 2017: $12.91 $0.00 $0.00 $12.91 Noxious Weed As; 2018 34214 12.91 0.00 OM 4/30/2018 12.91 Total for Year 2018; $12.91 $0.00 $0.00 $12.91 Total Paid* $25.82 _Mw M 015. w pn- it, . j,.ry M.- M �_.ftw MM MINION 14ghi" 40 ' 0.11 _.r_.,. -, R �' "t, z;Z5 k' Type Year Statement ID Levy Rate Bill Type Base Due Pentint IstHalf/Next Full Amt Due Total For All Years: If Paid By 10/18/2018 Half/Next Payment: Full Amount: "A _W Type Year Statement ID Payee Check # Reason Rate Refunded Refund Amount N/A NIA Total Refunds Paid, Total f�'pe Year Reason Base Due PervInt Total Credits Due: *—End Of Statement** Page 1 of 1 When Recorded Return to: Jefferson County DCD 621 Sheridan St Port Townsend, WA 98368 Open Space Taxation Agreement Chapter 84.34 RCW (To be used for "Open Space" and "Timber Land" Classification or Reclassification Only) Property Owner Jefferson Land Trust Property Address 1033 Lawrence Street, Port Townsend, WA 98368 Legal Description Section 7, Township 25 N, Range 1 W Tax 53 and 54, Tax 41 and SWSE (less Tax 6,8,11, & 41) Section 17, Township 25 N, Range 1 W Tax 27 All or portions of the referenced parcels are transfers from Designated Forestland Assessor's Property Tax Parcel or Account Number 502073003, 502074007, 502074028, 502171013 Reference Numbers of Documents Assigned or Released N/A This agreement between Jefferson Land Trust hereinafter called the "Owner", and Jefferson County hereinafter called the "Granting Authority". Whereas, the owner of the above described real property having made application for classification of that property under the provisions of Chapter 84.34 RCW. And whereas, both the owner and granting authority agree to limit the use of said property, recognizing that such land has substantial public value as open space and that the preservation of such land constitutes an important physical, social, esthetic, and economic asset to the public, and both parties agree that the classification of the property during the life of this agreement shall be for: ® Open Space Land — RCW 84.34.020(1)(a) or (b) ❑ Farm and Agricultural Conservation Land (a sub classification of open space land) — RCW 84.34.020(1)(c) ❑ Timber Land — RCW 84.34.020(3) Now, therefore, the parties, in consideration of the mutual covenants and conditions set forth herein, do agree as follows: 1. During the term of this agreement, the land shall be used only in accordance with its classified use. 2. No structures shall be built upon such land except those directly related to, and compatible with, the classified use of the land. 3. This agreement shall be effective commencing on the date the legislative body receives the signed agreement from the property owner and shall remain in effect until the property is withdrawn or removed from classification. 4. This agreement shall apply to the parcels of land described herein and shall be binding upon the heirs, successors and assignees of the parties hereto. 5. A request may be filed with the assessor to withdraw from the program after the land has been classified for 10 or more years. No 20% penalty will be imposed. The applicable taxes and interest shall be imposed as provided in RCW 84.34.070. REV 64 0022 (08/02/17) 1 6. After the effective date of this agreement, any change in use of the land, except through compliance with items (5), (7), (9), or (10), shall be considered a breach of this agreement, and shall be subject to removal of classification and liable for additional tax, interest, and penalty as provided in RCW 84.34.080 and RCW 84.34.108. 7. A breach of agreement shall not have occurred and the additional tax shall not be imposed if removal of classification resulted solely from: a) Transfer to a governmental entity in exchange for other land located within the State of Washington; b) A taking through the exercise of the power of eminent domain, or sale or transfer to an entity having the power in anticipation of the exercise of such power and having manifested its intent in writing or by other official action; c) A natural disaster such as a flood, windstorm, earthquake, wildfire or other such calamity rather than by virtue of the act of the landowner changing the use of such property; d) Official action by an agency of the State of Washington or by the county or city where the land is located disallowing the present use of such land e) Transfer of land to a church when such land would qualify for exemption pursuant to RCW 84.36.020; f) Acquisition of property interests by state agencies or agencies or organizations qualified under RCW 84.34.2 10 and 64.04.130 for the purposes enumerated in those sections (see RCW 84.34.108(6)(f)); g) Removal of land classified as farm and agricultural land under RCW 84.34.020(2)(f); h) Removal of land from classification after enactment of a statutory exemption that qualifies the land for exemption and receipt of notice from the owner to remove the land from classification; i) The creation, sale, or transfer of forestry riparian easements under RCW 76.13.120; j) The creation, sale, or transfer of a fee interest or a conservation easement of private forest lands within unconfined channel migration zones or containing critical habitat for threatened or endangered species under RCW 76.09.040; k) The sale or transfer of land within two years after the death of the owner of at least a fifty percent interest in the land if the land has been assessed and valued as forest land under chapter 84.33 RCW, or under chapter 84.34 RCW continuously since 1993. The date of death shown on the death certificate is the date used; or 1) The discovery that the land was classified in error through no fault of the owner. 8. The county assessor may require an owner to submit data relevant to continuing the eligibility of any parcel of land described in this agreement. 9. The owner may apply for reclassification of the land if reclassification is permissible under RCW 84.34.070. 10. Changes to the conditions of this agreement could result in the re -rating of the parcel by the granting authority, subject to a public hearing, and may result in a change in assessed value. If the granting authority approves the changes in conditions, a revised agreement may be required. REV 64 0022 (08/02/17) The parcel(s) of land described in this agreement is subject to the following conditions: Prior to approval, the applicant shall provide certification of "no delinquent property tax" issued by the Jefferson County Treasurer. The parcel(s) of land described in this agreement may be used in the following manner: Grant Deed of Restrictive Covenant AFN 596566 Assignment of Rights and Obligations under Grant Deed of Restrictive Covenant AFN 596568 The parcel(s) of land described in this agreement may be removed if the land is used in the following manner: It is declared that this agreement specifies the classification and conditions as provided for in Chapter 84.34 RCW and the conditions imposed by this Granting Authority. This agreement to tax according to the use of the property is not a contract and can be annulled or canceled at any time by the Legislature (RCW 84.34.070). Dated Signature(s) of County and/or City Legislative Authority Title Dated Signature(s) of County and/or City Legislative Authority Title Dated Signature(s) of County and/or City Legislative Authority Title As owner(s) of the herein -described land Uwe indicated by my/our signature(s) that I am/we are aware of the potential tax liability and hereby accept the classification and conditions of s agreement. _ Owner(s) Dated 6 l Z' ff,�'ria' L oao✓ �p411t (Must be signed by all owners) Date signed agreement received by Legislative Authority Prepare in triplicate with one copy to each of the following: Owner, Granting Authority, and County Assessor To ask about the availability of this publication in an alternate format for the visually impaired, please call 1-800-647-7706. Teletype (TTY) users may use the Washington Relay Service by calling 711. For assistance, contact your local county assessor's office. REV 64 0022 (08/02/17) 3