HomeMy WebLinkAbout18-15-R Archie & Colleen SmithJefferson County Board of Equalization
Board Clerk's Record of Hearing
Taxpayer's Name: Colleen & Archie Smith
Mailing Address: 73 Peterson Road
City: Port Townsend
State: WA
Petition No: 18-15-R
Zip Code: 98368
Taxpayer's Parcel No: 801 061 001
Hearing Was Held On: March 22, 2019
Board Members Present: Dave Garing, Henry Krist, Michael Smith
Decision of Board:
Value Sustained: $233,485
Value Changed From:
Other:
Recorded on Tape No:
Hearing Iegan at (time)
(or
BOE 032219
11:30 a.m.
To:
Ended at (time): 11:58 a.m.
. a [-2,1
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
Archie & Colleen Smith
801 061 001
Assessment Year: 2018
Date(s) of Hearing: 3/22/2019
Case Number: BOE 18-15-R
Having considered the evidence presented by the parties in this appeal, the board hereby F'--' Sustains F]Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
Land $69,250 ❑X Land $69,250
❑X Improvements $164,235 ❑X Improvements $164,235
Timber/Minerals F]Timber/Minerals
Personal Property Personal Property
Total $233,485 Total $233,485
This decision is based on our finding that: (See Attached)
Tted this / day of May, 2019. Mailed:
Dave Garinj, C rm e ie Locke, Ex utive Assistant
NOTICE
order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at P.O. Box 40915,
ipia, WA 98504-0915, or at their website at bta.state.wa.us/appeal/forms.htm within thirty days of the date of
zg 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
Archie & Colleen Smith
Appeal No.: BOE 18-15-R
Parcel No.: 801 061 001
Issue: Under appeal is the value of a 7.8 acre residential property located at 73 Peterson Road, Port
Townsend. The improvements include a 1620 square foot, 3 bedroom, 2 bath mobile home, a separate
Park Model trailer with utilities, two garages, and shed. The appellants did not enter a total estimate of
fair market value on their petition but they did place a value of $106,799 on the improvements. The
Assessor's valuation of the property as of January 1, 2018 is $233,485 ($69,250 for the land and
$164,235 for the improvements).
Appellant's Argument and Evidence: The appellants appeared at the hearing and testified that they paid
$8,000 for the Park Model trailer and it is 27 years old. They said its current value is less than $8,000 and
presented a current certificate of registration. They did not present any comparable property sales to
support a fair market estimate of the main residence nor did they present evidence to support a fair
market estimate of the subject's total valuation.
Assessor's Argument and Evidence: The Assessor's representative presented two comparable sales
ranging in price from $195,000 to $235,000, an aerial map showing their location, and the appraisal
worksheets for the subject and comparable sales. Comparable sale #1 is quite similar to the subject as it
includes a 1,680 square foot mobile home on 7.78 acres, a shed, but no garage. It sold in September, 2018
for $235,000.
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.