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Home My WebLink AboutM0410181� 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 Dave Gari MINUTES Henry Krist Michael Smith April 10, 2018 Dave Garing Chairman Henry Krist Vice -Chairman Michael Smith Member Chairman Dave Garing called the meeting to order at 10:00 a.m. in the presence of Vice - Chairman Henry Krist and Member Michael Smith. 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 10:00 a.m. At the conclusion of the deliberations the Board resumed the regular meeting at 10:40 a.m. and the following actions were taken. Charles & Stephanie Batchelder PO Boz 187 Quilcene, WA. 98368 BOE 17-17-R 801322 022 Under appeal is an improved parcel located at 150 Taison Lane in Quilcene. The appellants assert the true and fair market value of their property to be $152,511 ($49,946 for the land and $102,565 for the improvements). The Assessor's valuation of the property as of January 1, 2017 is $184,337 ($55,138 for the land and $129,199 for the improvements). The appellants appeared at the hearing and testified that their assessed value increased by 26.9% which they consider excessive. They provided a list, taken from the Assessor's Data Page, of properties along Taison Lane which includes the assessed values and, in some cases, sale dates and prices, of these properties. The Assessor's representative provided three sales of comparable properties that support the assessed valuation, including sufficient information on these sales to enable the Board to determine the degree of comparability of these properties to the appellants property. After consideration the Board finds that the appellants did not present clear, cogent, and convincing evidence necessary to overcome the presumptive correctness of the value established by the Assessor. The Board of Equalization sustains the value established by the Assessor. Member Smith moved to sustain the Assessor's valuation of $184,337 ($55,138 for the land and $129,199 for all improvements). Vice -Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 29, 2018) Phone (360)385-9100 Fax (360)385-9382 jeffbocc@co.jefferson.wa.us Board of Equalization Minutes — April 10, 2018 Page: 2 Charles DeRykus BOE 17-27-R 938 100 406 141 Sunset Blvd. Port Townsend, WA. 98368 Under appeal is a single family residence located at 141 Sunset Boulevard in Cape George Colony. The appellant asserts the true and fair market value of the property to be $295,000 ($110,000 for the land and $185,000 for the improvements). The Assessor's valuation of the property as of January 1, 2017 is $328,115 ($110,000 for the land and $218,115 for the improvements). The appellant was not available to present oral testimony but indicated on his petition form that this home was one of the earlier homes built in the colony, only minor remodeling ($4,000) has been completed during the last five years, and asserts the Assessor has overvalued the property with respect to similar comparable properties. The appellant did not provide the Board with any comparable property sales to support his estimate of fair market value, nor did he specifically describe how he arrived at this valuation. The appellant purchased the property in May of 2012 for $325,000. The Assessor's Representative presented a tax parcel map of the immediate area, a copy of the appraisal worksheet for the subject property, a sales affidavit indicating the subject property had sold for $325,000 in May of 2012, and a list of three property sales that occurred in Cape George Colony with corresponding sales affidavits and assessed valuation worksheets. The Assessor's Representative presented three sales of comparable properties in Cape George Colony. All three were older homes, similar in size to the appellant's property, and ranged in price from $298,663 to $334,265. These three properties were all sold within 13 months of the date of valuation. In each case the Assessor's valuation was less than the selling price refuting the appellant's claim that the Assessor's valuation was in error. After consideration the Board finds that the appellant did not present clear, cogent, and convincing evidence necessary to overcome the presumptive correctness of the value established by the Assessor. Vice -Chairman Krist moved to sustain the Assessor's valuation of the true and fair market value of the property to be $328,115 ($110,000 for the land and $218,115 for all improvements). Member Smith seconded the motion which carried by a unanimous vote. (See also minutes of March 29, 2018) Board of Equalization Minutes — April 10, 2018 Page: 3 Scott & Kathryn Kaseburg BOE 17-36-R 601063 001 5443 Pleasure Point Lane SE Bellevue, WA. 98006-2637 Under appeal is an improved recreational property located on the western shore of Hood Canal's Dabob Bay. The appellants assert the true and fair market value of the property to be $9,200 ($4,200 for the land and $5,000 for the improvements). The Assessor's valuation of the property as of January 1, 2017 is $34,200 ($19,200 for the land and $15,000 for the improvements). The appellant attended the hearing and testified that the subject property is a small triangular parcel totaling .16 acres with no road access and 76 feet of waterfront. The property has been in the family for many years but in 2013, the appellants (who had a 1/3 interest) purchased the remaining 2/3 interest from two family members at a cost of $20,000. The original picnic shelter was destroyed and replaced in 2017 by a 230 square foot, pre-cut, three walled structure at a cost of $19,000. The appellants based their appeal on the fact that there have been very few sales in the area, there is no road access to the property and the cost of the picnic shelter is more than what they believe could be recovered in a sale. The appellants were not able to identify sales they believed to be comparable but compiled an analysis of assessed values of waterfront in the area. This list included both improved and unimproved properties, with and without road access. The properties ranged in size from 1.3 acres to 34.5 acres and with waterfront footage from 89'to 1800'. The appellants calculated the average values of these properties with respect to size, waterfront footage, and road access arriving at estimated base land value of $21,148 from which they applied an additional negative adjustment of $20,000 due to a lack of buildability and road access. They applied a $3,000 positive adjustment for bank height arriving at a total land valuation of $4,200. They also assert that since basic rustic cabins in the area are being valued from $7,500 to $15,000 the picnic shelter should be valued below these assessments. The Assessor's representative presented a tax parcel map of the area with subject property and comparable sales notations, a copy of the appraisal worksheet for the subject property, and sales documents indicating that two thirds interest in the subject was transferred to the appellants in February of 2013 for $20,000. He also provided an approved building permit application dated 02/17/17 listing the value of the new picnic shelter to be $19,000, and two sales comparable with corresponding sales affidavits and assessed valuation worksheets. The Assessor's comparable sales do not include improvements like the subject's picnic shelter but are similar to the subject in terms of size, waterfront footage (60'wf), limited access (boat or foot), and are located on the western shore of northern Hood Canal. The Assessor determined the value of comparable #1 to be $26,200 and it sold for $30,000 on 1/1/17. Comparable #2 was assessed at $20,000 and sold for $30,000 on 7/22/16. The Assessor's representative explained that he had given the subject's land value a negative 70% reduction from the area's base rate due to size, Board of Equalization Minutes — April 10, 2018 Page: 4 access and utility. It was also noted the Assessor had reduced the assessed value of the picnic shelter from $19,000 as listed by the appellant on the building permit to $15,000. After consideration the Board finds that the appellant did not present clear, cogent, and convincing evidence necessary to overcome the presumptive correctness of the value established by the Assessor. Member Smith moved to sustain the Assessor's valuation of the true and fair market value of the property to be $34,200 ($19,200 for the land and $15,000 for the improvements). Vice -Chairman Krist seconded the motion which carried by a unanimous vote. (See also minutes of March 29, 2018) NOTICE OF ADJOURNMENT Member Smith moved to adjourn the meeting at 10:45 a.m. Vice -Chairman Krist seconded the motion which carried by a unanimous vote. ATTEST: n u ie Ai�%,C rk of the Board JEFFERSON COUNTY BOARD OF EQUALIZATION Dave Gairm g Henry Krist, Vice -Chairman Dchael=mi th, Meer