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HomeMy WebLinkAboutJefferson Land Trust - 102119-.-�c 10--�� 628062 PGS.3 CLA D Jefferson Co©n38 Wq Auditor's TO T quditar UA UM& it IlI 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 33, Township 30N, Range 1 W, WM, LESS PLATTED INC HILLER SP & BETTY HILLER SP, LOT 4 (W OF CO. RD.) & LOT #4 (E OF CO. RD, LESS N401, S806'& PT TAX #20) All of referenced pffcel 021333002 is transfered from Designated Forestland Assessor's Property Tax Parcel or Account Number 021333002, 021333004 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 subclassification of open space land)—RCW 84.34.020(l)(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: I . During the termm 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legislative body receives the signed agreement from the property owner and shall remain in effect until the property is withdrawn or removed from classification. 4.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. REV 64 0022 (08/02/17) 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. 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 84.34.210 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 Easement AFN 620379 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 Le isl ure (RCW 84.34.070). Dated lU Z' Z/2 Dated O /2 Z ZI Dated O/2 Z QUL, Signature(s) of County and/or City Legislative Authority Title Signa e(s) of(fouzo and/or City Legislative Authority ' SS ? er OCC Title J5 - Signature(s) of County and/or City Legislative Authority Ce)M)nr3s1-VkV_,. gbcC Title As owner(s) of the herein -described land I/we 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 this a reement. Dated 1 Lrl 10 lei Date signed agreement received by Legislative Authority Owner(s) �IC}tft7�17 TVi."'P (-:X (_VTlV6 Di9-ECTo12 (Must be signed by all owners) 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 i Consent Agenda JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS CONSENT AGENDA REQUEST TO: Board of County Commissioners Philip Morley, County Administrator FROM: Patty Charms, Director, Department of Community Development (DCD) David Wayne Johnson, Associate Planner DCD DATE: October 21, 2019 SUBJECT: CURRENT USE ASSESSMENT - OPEN SPACE/OPEN SPACE. The request is for classification of 50.66 acres between two (2) 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 wetlands complex and drainage corridor into Mystery Bay, and high value shoreline bluff important to marine habitat. Both parcels are under a restrictive conservation easement held by the U.S. Navy that will permanently conserve 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 # MLA 18-00104/CUA18-00001 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 021333002 and 021333004, sized at approximately 50.66 total acres non- contiguous but all part of an important wildlife habitat and resource land located on east Marrowstone Island. The applicant wishes to place all 50.66 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 May 28, 2019 considering the request of the Applicant to transfer 50.66 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 50.66 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 50.66 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: L. . Philip Morley, C tyAdministrator Date w�SON CO 4 9sXIN 0 JEFFERSON COUNTY 621 Sberidan Street Part Townsend; WA 98368 OFFICE OF THE HEARING EXAMINER JEFFERSON COUNTY REPORT AND RECOMMENDATION FILE NO.: MLA18-00104/CUA 18-00001 CURRENT USE TAX ASSESSMENT OPEN SPACE OPEN SPACE PROPERTY OWNERS: PROJECT PLANNER: SUMMARY OF REQUEST: Jefferson Land Trust 1033 Lawrence Street Port Townsend, WA a David Wayne Johnson, Associate Planner Reclassification of two parcels with a total of 50.66 acres to open space/open space under the current use tax assessment program, RCW 84.34. The parcels are located on East Marrowstone Road, Marrowstone Island, Nordland. SUMMARY OF RECOMMENDATION: Grant, 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 May 28, 2019, at 2:00 p.m. 1X or 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 applicant proposes to change the tax assessment use of two parcels. One parcel contains 46.10 acres and is located in the RR 1:10 zone classification and supports wetlands and ponds. The second parcel contains 4.56 acres and is also located in the Rural Residential zone. The applicant has entered into a restrictive easement with the U.S. Navy. The comments from the assessor's office support the reassessment. The County provided proper notice. He evaluated the public benefit rating and noted the TDR easement with the Navy. The maximum rating number is 12, but he rates the benefit as a 13. SHERRIE SHOLD, Thurston County Assessor's Office, appeared and testified that the larger parcel will require no compensatory tax payment. She agrees with the application to change the current tax assessment to open space/open space. The site supports wetlands and provides a large protective parcel, as Fort Flager is on one side and a steep slope descending to Puget Sound is on the other. SARAH SPAETH, Jefferson Land Trust, appeared and explained the easement. The Navy has a buffering program for its bases. The Navy partners with organizations to buy land that buffers their installation. Included here are Bangor and Indian Island. The Navy has worked with the Jefferson Land Trust and DNR. The applicant helped negotiate a sale with a willing seller. They only do this in high valued land. Here, the Navy was interested in acquiring the land. JLT purchased the property with funds from 270 contributors plus the Navy. It has a high habitat value. JLT asked about it 10-12 years ago, but the owners were not interested in selling. Last year they became interested. They worked with donors to determine appropriate uses to include a trail system for education and passive recreation. The trails will open at the end of June. A small area on the southwest corner will be used for parking. She is thankful for DCD's recommendation and the assessor's recommendation. The new tax assessment will result in a high public benefit. The procedure included JLT purchasing the property and then the Navy purchasing a conservation easement from JLT. MR. JOHNSON reappeared and testified that this is a great site for the open space/open space purposes. It protects resource land with high value. These parcels are in the center of the island and surrounded by residential development. 2X MS. SHOLD reappeared and testified that the parcel is actually adjacent to WSU farm land and will create a wildlife corridor. 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(6)(c) of the Washington Administrative Code (WAC). 3. Notice of Public Hearing (see log item 9). RCW 84.34.037 requires noticing ten days prior to the public hearing, scheduled for May 28, 2019, at 2:00 p.m. Notice mailed to adjacent property owners and agencies: May 14, 2019. Applicant posted notice on property: May 15, 2019. Publication of Legal Notices: May 15, 2019 (Port Townsend -Jefferson County Leader). 4. The applicant, Jefferson Land Trust (JLT), recently acquired a possessory ownership interest in two parcels of property that contain 50.66 acres and are located on both sides of East Marrowstone Road, Marrowstone Island. The parcels are unimproved and include a significant wetlands complex, a drainage corridor into Mystery Bay, and a high value, shoreline bluff. Following acquisition of the parcels, the applicant granted (for appropriate consideration) a protective easement to the United States Navy that prohibits either JLT or the Navy from improving the site except as set forth in the easement. Pursuant to said easement JLT will provide access to the public where appropriate for hiking, education, wildlife viewing, picnicking, and other low impact uses. 5. The larger Parcel, No. 02133002, contains 46.10 acres and extends between East Marrowstone Road on the east and Flager Road on the west. The parcel has generally flat topography and supports large valuable wetlands and buffers. The parcel is located within the Rural Residential zone classification. 3X 6. The smaller Parcel, No. 021333004, abuts the east shoreline of Marrowstone Island, fronts the shipping lanes of Puget Sound, and provides a 400 foot wide, undeveloped, vegetative buffer between East Marrowstone Road and the marine waters. The parcel also features a 70 foot tall, shoreline bluff as well as wetlands. 7. The Jefferson County Assessor's Office classifies the larger parcel as Forestland and the smaller parcel as Vacant Land. The applicant proposes to reclassify both parcels as Open Space/Open Space. 8. The Jefferson County Board of Commissioners adopted the Jefferson County Open Space Tax Program by Resolution 82-91 dated August 12, 1991. Pursuant to said resolution, the applicant submitted a complete application to reclassify both parcels to the Open Space/Open Space tax classification. Both parcels support a diversity of wildlife habitats due to the wetlands, buffers, and unimproved areas. The parcels protect upland forested hillsides, a shoreline bluff, and tributary streams. The applicant's entire ownership is important for wildlife. 9. Part IV of Resolution 82-91 addresses "Open Space Land" and refers to RCW 84.34.037 that allows the County to take into consideration certain factors before classifying a parcel as Open Space land. Such factors include an assessment of whether the parcel would conserve natural resources, protect streams, stream corridors, protect unique or critical wildlife, protect native plant habitat, and/or promote conservation principles by offering educational opportunities. Preserving the applicant's parcels as proposed will recognize all of the above goals. The parcels support numerous wildlife habitats, and retention of the parcels in their natural state will ensure protection for many species and their habitat. Classifying the parcels as Open Space also implements Jefferson County Comprehensive Plan goals of retention of fish and wildlife habitat. 10. 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 program. Subsection A sets forth "High Priority Resources" for consideration. In the present case one parcel abuts Admiralty Inlet, Puget Sound, and is located in the Conservancy Shoreline Environment of the Jefferson County Shoreline Master Program. The Conservancy Environment is designed to protect relatively undeveloped shorelines and ecological functions. A Conservancy shoreline meets the criteria for a high priority shoreline. Furthermore, the wetlands complex, ponds, and natural shoreline provide important breeding and rearing habitat for a number of species, some of which are classified as endangered or threatened. The wetlands, water sources, cliffs, and bluffs are all classified as priority habitats. Therefore, the parcels contain numerous High Priority Resources and easily satisfy the goals and policies set forth in Section III(A)(B) of Part IV of Resolution No. 82-91. Said parcels preserve open space, are accessible to the public, constitute a resource with biological sensitivity, and will be held in perpetuity against conversion to non - 4X open space uses. Therefore, both parcels are appropriate for inclusion in the Open Space program. Section V, Part IV provides detailed descriptions of priority resources, and all High Priority Resources located on the site meet the criteria set forth therein. 11. According to Section VI, Part IV of Resolution No. 82-91, the current value of open space lands is determined by using the Public Benefit Rating system (PBR). Said system requires the County to rate each parcel proposed for open space for resources, access, transfer of development rights, and County policy goals. The Department of Community Development (DCD) has determined the PBR in accordance with the standards set forth in Sections V and VI of Part IV and has assigned a PBR of 13 points to the parcels. However, the maximum allowed under the PBR system is 12 points. Therefore, DCD staff recommends the maximum rating allowed. The Examiner agrees with staff's assessment. In addition to the high priority resources, the applicant will limit public access for purposes of education and passive recreation. Such will protect environmentally sensitive habitat values. Furthermore, the applicant is entitled to the maximum rating number for the transfer of development rights (TDR) based upon use restrictions set forth in the easement. Therefore, the parcels warrant the maximum rating allowed. 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 parcels located on Marrowstone Island abutting Admiralty Inlet, Puget Sound, 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: In accordance with Part I, Section 1, B of Resolution 82-91, where necessary 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. 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. 3. Any compensating tax due at the time of the transfer shall be paid in full. 5X RECOMMENDATION: The Jefferson County Board of Commissioners should enroll Parcels 021333002 and 021333004 owned by the Jefferson Land Trust 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 compliance with the conditions set forth above. RECOMMENDED this 10th day of June, 2019. N K. CAUSSEA1OX, JR. Hearing Examiner M. Date; 10/2/2019 Time; 1;14 PN Receipt Date: 10/2/20 19 JEFFERSON COUNTY TREASURER P.O. BOX 571 1820 JEFFERSON ST. PORT TOWNSEND, WA 98368 (360)385-9150 Receipt #: 908603 Received From: JEFFERSON LAND TRUST Payment Code: Full Payment PROPERTY_ TAXES,_,.SPECIAL ASSESSMENTS .& FEES PROPERTY ID TAX YR PAID 12760 -- 2019 72.16 12761 2019 2,064.40 19822 2019 448.73 Base; 2,585.29 P&I: 0.00 Total; 2,585.29 TENDERS Check 2,585.29 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 33, Township 30N, Range 1 W, WM, LESS PLATTED INC HILLER SP & BETTY HILLER SP, LOT 4 (W OF CO. RD.) & LOT #4 (E OF CO. RD. LESS N40% S806'& PT TAX #20) All of referenced parcel 021333002 is transfered from Designated Forestland Assessor's Property Tax Parcel or Account Number 021333002, 021333004 Reference Numbers of Documents Assigned or Released This agreement between Jefferson Land Trust N/A 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. REV 64 0022 (08/02/17)