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Home My WebLink About18-11-R Roman BrodersJefferson County Board of Equalization Board Clerk's Record of Hearing Petition No: 18 -11 -LO Taxpayer's Name: Ramon Broders Mailing Address: 5571 Old Gardiner Road City: Port Townsend State: WA Zip Code: 98368 Taxpayer's Parcel No: 964 502 901 Hearing Was Held On: March 22, 2019 Board Members Present: Dave Garing, Henry Krist, Michael Smith Decision of Board: Value Sustained: $377,830.00 Value Changed From: Other: Recorded on Tape No: Hearing Began at (time) BOE 032219 10:06 a.m. rperson (or Auihbrihd Designee) To: Ended at (time): 10:57 a.m. t , ho\ * r k 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) Property Owner: Parcel Number(s): ORDER OF THE JEFFERSON COUNTY BOARD OF EQUALIZATION Roman Broders 964 502 901 Assessment Year: 2018 Date(s) of Hearing: 3/22/2019 Case Number: BOE 18-11-R Having considered the evidence presented by the parties in this appeal, the board hereby XI Sustains F]Overrules the determination of the Assessor. Assessor's Determination BOE Determination: 0 Land $160,586 X] Land $160,586 OImprovements $217,244 OImprovements $217,244 Timber/Minerals F—] Timber/Minerals F1Personal Property F]Personal Property Total $377,830 Total $377,830 This decision is based on our finding that: (See Attached) Dated this IUtoday of May, 2019. Dave Garing, Caman Mailed: JLoI l� Leslie Locke, Executive Assistant NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at P.O. Box 40915, Olympia, WA 98504-0915, or at their website at bta.state.wa.us/appeal/forms.htm within thirty days of the date of Failing 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 Roman Broders Appeal No.: BOE 18 -11 -LO (Should have been listed as 18-11-R) Parcel No.: 964 502 901 Issue: Under appeal is 360' of residential waterfront on 1.59 acres at 5571 Old Gardiner Road along Discovery Bay. The appellant's appeal indicated his estimate of value as $4,500 with no value placed on the residence that is now associated with this parcel. The Assessor's valuation of the property as of January 1, 2018 is $377,830 ($160,586 for improvements and $217,244 for the land). The Board recognizes the appellant most likely intended to make this estimate of value for another parcel and understands the forms can be confusing when submitting multiple appeals as in the case of the appellant. Appellant's Arguments and Evidence: The appellant did not present any comparable sales but did present copies of a recent survey, a photograph of the residence, his corrected property valuation notice, and offered testimony explaining that the survey had revealed the location of the residence had previously been in error. The home is actually on the subject of this appeal (parcel 964 502 901) rather than the appellant's adjoining parcel (parcel 964 502 801) as assessed in past years. He does not question the value of the improvements but believes the total value of both parcels when combined, should remain as they were in the 2017 assessment year without any increase. Assessors Arguments and Evidence: The Assessor's representative presented three sales that he identified as comparable, a tax parcel map showing the location of the sales, an aerial photograph of the subject, a copy of the appraisal worksheet for the subject, and the appraisal worksheets from the comparable sales. All three sales are waterfront on Discovery Bay and sold in May of 2016, December of 2017, and September of 2018. All three sales were in excess of 100 waterfront feet and ranged in price from $280,000 to $600,000. The value of these sales less the value of improvements help establish a fair market waterfront rate. The Assessor has found the fair market waterfront foot rate for this neighborhood to be $1,400 per front foot. Summary and Conclusion: No comparable sales were presented by the appellant to support his assertion that the fair market value of the subject had not increased from previous the previous year. It was also noted that in addition to receiving a negative adjustment of 43% for excess front footage the subject also received a negative land adjustment of 70% for shoreline limitations. 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.