HomeMy WebLinkAbout18-12-R Roman BrodersJefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: 18-12-R
Taxpayer's Name: Ramon Broders
Mailing Address: 5571 Old Gardiner Road
City: Port Townsend State: WA Zip Code: 98368
Taxpayer's Parcel No:
Hearing Was Held On:
Board Members Present
Decision of Board:
964 502 801
March 22, 2019
Dave Garing, Henry Krist, Michael Smith
Value Sustained: $106,244.00
Value Changed From:
Other:
Recorded on Tape No: BOE 032219
Heariro Began at (time): 10:06 a.m.
rpe
n
To:
Ended at (time): 10:57 a.m.
Di ite
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REV 60 0002e (w) (2/9/12)
Property Owner:
Parcel Number(s):
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Roman Broders
964 502 801
Assessment Year: 2018 Case Number: BOE 18-12-R
Date(s) of Hearing: 3/22/2019
Having considered the evidence presented by the parties in this appeal, the board hereby X Sustains F]Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
❑X Land $104,244 ❑X Land $104,244
❑X Improvements $2,000 OImprovements $2,000
F]Timber/Minerals F-� Timber/Minerals
F]Personal Property F]Personal Property
Total $106,244 Total $106,244
This decision is based on our finding that:
Dated this )(day of May, 2019.
Dave Garing, Ch 'rman
(See Attached)
Mailed• 5 Lo � q
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/appeaUforms.htm within thirty days of the date of
mailing 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 18-12-R
Parcel No.: 964 502 801
Issue: Under appeal is 360' of waterfront on 2.26 acres along Discovery Bay. The appellant's appeal
indicated the estimate of value is $18,200. The Assessor's determination of value as of January 1, 2018 is
$106,244 ($104,244 for land and $2,000 for the improvements).
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 been in
error. It was noted that the home is not listed as an improvement on the field sheet of this appeal as it had
been in previous years. It is now listed as an improvement on the appellant's adjoining parcel (parcel 964
502 901). The appellant's petition placed a value of $0 (none) on the improvements but oral testimony
indicated he believes the greenhouse is fairly valued at $2,000 and his primary argument is that the total
value of parcels #964 502 801 and #964 502 901 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. Although the subject no longer includes a residence, the land 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.