HomeMy WebLinkAboutM073118ok
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Dave Garing
Henry Krist
Michael Smith
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Dave Garing Henry Krist Michael Smith
MINUTES
July 31, 2018
Chairman
Vice -Chairman
Member
Chairman Dave Garing called the meeting to order at 10:15 a.m. in the presence of Vice -
Chairman Henry Krist. Member Michael Smith was absent.
ASSESSMENT CORRECTION
Vice -Chairman Krist moved to accept the following assessment correction. Chairman
Garing seconded the motion. The motion carried.
NAME
Mark Glavin
HEARING
APPEAL NO.
BOE 17-18-R
The Board conducted hearings for the following appeals:
NAME
Gladys Durgan
See attached hearing record.
BOE 17-44-C
DETERMINATIONS
PARCEL NO.
921 191 033
PARCEL NO.
901 114 012
Per WAC 458-14-095(4) post hearing deliberations of the Board of Equalization are not recorded. The
Board began post hearing deliberations at 10:14 a.m. At the conclusion of the deliberations the Board
resumed the regular meeting at 10:30 a.m. and the following actions were taken.
Phone (360)385-9100 Fax (360)385-9382 jeftbocc@co.jefferson.wa.us
Board of Equalization Minutes — July 31, 2018 Page: 2
Gladys Durgan BOE 17-44-C 901 114 012
PO Box 330
Port Hadlock, WA. 98339
Under Appeal is a mini storage complex consisting of eight units on 5.58 acres at 1275 Chimacum
Road in Chimacum. The appellant asserts that the fair and true market value is $390,000 ($70,000 for
the land and $320,000 for the improvements). The Assessor's valuation of the property as of January 1,
2017 is $1,203,520 ($98,460 for the land and $1,105,060 for the improvements). The appellant asserts
that the assessed value of the property should be based on the cost of the land and cost of constructing
the buildings.
The build -out of the complex was in two stages. The first building permit was for four units totaling
23,040 square feet and was issued on June 25, 1997 and finalized on October 16, 2001. The second
permit for the last four units totaling 26,470 square feet and was issued on June 4, 1998 but not
finalized until September 20, 2013.
The Assessor's representative presented four aerial views of the property taken from 2000 to 2017,
drawings of the individual buildings, Marshall & Swift commercial cost calculations, six field sheets,
building permits and a brief history of the subject property.
Since the 4 buildings erected in the second phase of construction were not finalized until 2013, they
were not picked up for valuation by the Assessor's office during the 2012 assessment cycle. At that
time the county was still on the 4 year assessment cycle. In the intervening years the county switched
to the state mandated annual cycle, however the Chimacum area did not come up for physical review
until 2017. During this review process the Assessor's office became aware of a significant discrepancy
between the assessed value of the improvements and the square footage of improvements apparent in
aerial photographs
The appraiser stated that he left three messages for the appellant on her telephone voice mail system
explaining his need to correct the error of omission that had been made on the valuation of the storage
units and requested that she return his call as he wanted to discuss the situation and physically inspect
the property. These messages were not returned. Subsequently, he gained entry to the property and
photographed and measured all eight buildings.
In summary, the appellant's determination of value is primarily based on the original cost of the land
and cost of constructing the buildings. State law requires that property be assessed at 100% of its true
and fair market value. The appellant did not present any comparable sales figures nor did she take the
opportunity to appear before the Board to provide oral testimony in support of the appeal. Also, the
appellant did not address the primary reason for the large valuation increase; the inclusion of the four
buildings that had not been previously assessed.
After reviewing all information. 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.
Board of Equalization Minutes — July 31, 2018 Page: 3
Chairman Garing moved to sustain the Assessor's valuation of the true and fair market value of the
property to be $1,203,520 ($98,460 for the land and $1,105,060 for the improvements). Vice -
Chairman Krist seconded the motion which carried by a unanimous vote.
ADJOURNMENT
Chairman Garing moved to adjourn the meeting at 10:52 a.m. Vice -Chairman Krist seconded the
motion. The motion carried.
ATT ST
l
Julie lnon, Clerk of the Board
JEFFERSON COUNTY
BOARD OF EQUALIZATION
C,
Dave G ng, hair
Henry Krist, Vice -Chairman
31 O_ ��
Excused Absenc
Michael Smith, Member
Board of Equalization Minutes — July 31, 2018 Page: 4
Jefferson
County Board of Equalization
Board Clerk's Record of Hearing
Petition No: 17-44-C
Taxpayer's Name: Gladys Durgan
Mailing Address: P.O. Box 330
City: Port Hadlock State: WA Zip Code: 98339
Taxpayer's Parcel No: 901 114 012
Hearing Was Held On: July 31, 2018
Board Members Present: Dave Garing, Henry Krist
Decision of Board:
Value Sustained:
Value Changed From: To:
Other: A determination was made this day.
Recorded on Tape No: BOE 073118
Hearing Began at (time): 10:15 AM Ended at (time): 11:50 AM
airperso (or Authori d Designee)
Date
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