The URL can be used to link to this page

Home My WebLink About18-03-R Robert & Sheila ClubbJefferson County Board of Equalization Board Clerk's Record of Hearing Petition No: 18-03-R Taxpayer's Name: Robert & Sheila Clubb Mailing Address: 110 Herbert Street City: Quilcene State: WA Zip Code: 98376 Taxpayer's Parcel No: 937 200 507 Hearing Was Held On: March 19, 2019 Board Members Present: Dave Garing, Henry Krist, Michael Smith Decision of Board: Value Sustained: $118,964.00 Value Changed From: Other: To: Recorded on Tape No: BOE 031919 Hearing Began at (time): 10:41 a.m. Ended at (time): 10:50 a.m. Chairperson (or Authorized Designee) Date To ask about the availability of this publication in an alternate format for the visually impaired, please call (360) 705-6715. Teletype (TTY) users, please call (360) 705-6718. For tax assistance, call (360) 534-1400. REV 60 0002e (w) (2/9/12) ORDER OF THE JEFFERSON COUNTY BOARD OF EQUALIZATION Property Owner: Robert & Sheila Clubb Parcel Number(s): 937 200 507 Assessment Year: 2018 Case Number: BOE 18-03-R Date(s) of Hearing: 3/19/2019 Having considered the evidence presented by the parties in this appeal, the board hereby M Sustains F]Overrules the determination of the Assessor. Assessor's Determination BOE Determination: aX Land $29,610 0 Land $29,610 Improvements $89,354Improvements $89,354 Timber/Minerals F]Timber/Minerals F]Personal Property F]Personal Property Total $118,964 Total $118,964 This decision is based on our finding that: (See Attached) this /0 day of May, 2019. Dave Garing, NOTICE Mailed: fl 6Ly Leslie Locke, Executive Assistant is order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at P.O. Box 40915, Mpia, WA 98504-0915, or at their website at bta.state.wa.us/appeal/forms.htm within thirty days of the date of iling of this order. The appeal forms are available from either your County Assessor or the State Board of Tax Appeals. To ask about the availability of this publication in an alternate format for the visually impaired call 1-800-647-7706. Teletype (TTY) users use the Washington Relay Service by calling 711. Distribution: FORM REV 64 0058 (5/25/2017) * Assessor * Petitioner * BOE File ORDER OF THE JEFFERSON COUNTY BOARD OF EQUALIZATION Robert & Sheila Clubb Appeal No.: BOE 18-03-R Parcel No.: 937 200 507 Issue: Under appeal is the land and improved property located at 110 Herbert Street in Quilcene. The improvements consists of a single family residence located on .19 acres. The appellants assert the true and fair market value of their property to be $109,431 ($28,200 for the land and $81,231 for the improvements). The Assessor's valuation of the property as of January 1, 2018 is $118,964 ($29,610 for the land and $89,354 for the improvements). Appellant's Arguments and Evidence: The appellants did not attend the hearing, but indicated on their petition that they question the assessed valuation due to the fact that no improvements have been made to the property since their purchase in 1991. This is in conflict with the appellants' response on the second page of the petition in which they checked the "Yes" box to Question 9. which asked if the property was remodeled or improved since purchase. The stated cost of improvements was $40,000. They presented no comparable sales or other evidence. Assessor's Arguments and Evidence: The Assessor's representative presented a sketch of the subject's floor plan, photographs and three comparable sales. Also presented was a Sales Comparison Worksheet showing the various adjustments made to the three comparable properties to determine the value of the subject. He also inserted a note on Page 2 of his Field Sheet that the upstairs of the house is unfinished and therefore a Loft with a Fair grade. As a result the appellants will receive a corrected tax statement. Decision: The law requires that the Board of Equalization presume the Assessor's valuation to be correct unless the appellant presents clear, cogent and convincing evidence to the contrary. 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. The Board of Equalization sustains the value established by the Assessor.