HomeMy WebLinkAbout18-13-LO Roman BrodersJefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: 18 -13 -LO
Taxpayer's Name: Ramon Broders
Mailing Address: 5571 Old Gardiner Road
City: Port Townsend State: WA Zip Code: 98368
Taxpayer's Parcel No: 964 504 901
Hearing Was Held On: March 22, 2019
Board Members Present: Dave Garing, Henry Krist, Michael Smith
Decision of Board:
Value Sustained: $18,200.00
Value Changed From:
Other:
Recorded on Tape No:
Hearing Began at (time)
BOE 032219
10:06 a.m.
C�"
(or A ri d Designee)
To:
Ended at (time): 10:57 a.m.
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
Roman Broders
964 504 901
Assessment Year: 2018 Case Number:
Date(s) of Hearing: 3/22/2019
BOE 18 -13 -LO
Having considered the evidence presented by the parties in this appeal, the board hereby X❑ Sustains ❑ Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
FX Land $18,200 FX Land $18,200
FlImprovements F] Improvements
Timber/Minerals F] Timber/Minerals
F]Personal Property F] Personal Property
Total $18,200 Total $18,200
This decision is based on our finding that: (See Attached)
Dated this 1 &1�-day of May, 2019.
A
Dave Garin , C irm
NOTICE
Maile
"Leslie Locke, Exe utive 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.
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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 -13 -LO
Parcel No.: 964 504 901
Issue: Under appeal is 130' of vacant waterfront property on .44 acres along Discovery Bay. The
appellant's estimate of value is $379,830. The Assessor's determination of value as of January 1, 2018 is
$18,200 for the land only. The Board recognizes the appellant did not intend to make his estimate of
value greater than the assessed valuation 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 offer
an appraisal completed by Ralph Ericksen of Consultant's NW, copies of a recent survey, and offered
testimony asserting the parcel is not buildable due to its small size and likely is not buildable due to
shoreline restrictions. Mr. Ericksen valued the parcel at $4,500 in 2011 but no evidence was presented to
suggest this value remained static during the subsequent years.
Assessor's 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 does not include a residence and is most likely not
buildable, the land value of these sales less the value of improvements help establish a fair market
waterfront rate of $1400 per front foot from which the Assessor applied a negative adjustment of 90% to
the subject due to lack of utility.
Summary and Conclusion: The appellant asserts the appraisal completed by Mr. Ralph Ericksen in 2011
remains valid for the 2018 assessment year but provided no sales evidence to support this presumption.
Mr. Eriksen also wrote the subject did have value as waterfront access, could possibly protect view, and
could be used for area calculation if combined with other property. The Board recognizes that the subject
does not include a residence and is most likely not buildable but the land value of the Assessor's
comparable sales, less the value of improvements, help establish a fair market waterfront rate of $1400
per front foot. The Assessor then applied a negative adjustment of 90% to the subject due to lack of
utility.
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.