HomeMy WebLinkAbout18-05-R Sherri JohnstonJefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: 18-05-R
Taxpayer's Name: Sherri Johnston
Mailing Address: PO Box 88
City: Hoodsport State: WA Zip Code: 98548
Taxpayer's Parcel No: 502 213 023
Hearing Was Held On: March 19, 2019
Board Members Present: Dave Garing, Henry Krist, Michael Smith
Decision of Board:
Value Sustained:
Value Changed From
Other:
$184,036.00
To: $172,690.00
Recorded on Tape No: BOE 031919
Hearing Began at (time): 11:00 a.m. Ended at (time): 11:11 a.m.
Chairperson (or Authorized Designee)
Date
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REV 60 0002e (w) (2/9/12)
Property Owner:
Parcel Number(s)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Sherrie Johnston
502 213 023
Assessment Year: 2018 Case Number: BOE 18-05-R
Date(s) of Hearing: 3/19/2019
Having considered the evidence presented by the parties in this appeal, the board hereby F]Sustains [R] Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
0 Land $182,135 ❑X Land $170,962
FRIlinprovements $1,901 0 Improvements $1,728
Timber/Minerals F_� Timber/Minerals
F]Personal Property F]Personal Property
Total $184,036 Total $172,690
This decision is based on our finding that: (See Attached)
Dated this C> _day of May, 2019.
ave Garin , C irm
NOTICE
�01772
Leslie Locke, Executive Assistant
s 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
ling 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
Sherrie Johnston
Appeal No.: BOE 18-05-R
Parcel No.: 502 213 023
Issue: Under appeal is a waterfront parcel located in Brinnon. The appellant asserts the true and fair
market value of the property to be $175,190 ($173,462 for the land and $1,728 for the improvements).
The Assessor's valuation of the property as of January 1, 2018 is $184,036 ($182,135 for the land and
$1,901 for the improvements).
Appellant's Argument and Evidence: The appellant's petition was difficult to read and she was not
present to offer verbal testimony or clarification. Evidence supporting the appellant's estimate of value
was not included with the petition. The appellant's primary argument was that no improvements had been
made to the property and there had been a theft of oysters estimated to be $2,500.
Assessor's Argument and Evidence: The Assessor's representative testified that the parcel did warrant a
reduction due to shoreline setback requirements and depreciation of the existing deck. He recommended
a corrected valuation of $172,690 ($170,962 for the land and $1,728 for the improvements).
Decision: After consideration of all testimony and evidence, the Board of Equalization overrules the
Assessor's original determination of value of $184,036 ($182,135 for the land and $1,901 for the
improvements) and finds that a preponderance of the evidence supports a true and fair market value of
$172,690 ($170,962 for the land and $1,728 for the improvements).