HomeMy WebLinkAbout18-16-LO Gale ShinozakiTaxpayer's Name
Mailing Address:
City: Seattle
Jefferson County Board of Equalization
Board Clerk's Record of Hearing
Gale Shinozaki
2860 39th Ave W
Taxpayer's Parcel No:
Hearing Was Held On:
Board Members Present
Decision of Board:
State: WA
969 500 014
March 22, 2019
Petition No: 18-58-R
Dave Garing, Henry Krist, Michael Smith
Value Sustained: $71,900.00
Value Changed From:
Other:
To:
Zip Code: 98199
Recorded on Tape No: BOE 032219
Hearing Began at (time): 12:04 p.m. Ended at (time): 12:27 p.m.
C�
Ch son Authoriz d esignee) D to
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REV 60 0002e (w) (2/9/12)
Property Owner:
Parcel Number(s)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Gale Shinozaki
902 261 004
Assessment Year: 2018
Date(s) of Hearing: 3/22/2019
Case Number: BOE 18 -16 -LO
Having considered the evidence presented by the parties in this appeal, the board hereby Fx] Sustains F]Overrules
the determination of the Assessor.
Assessor's Determination
0 Land
FlImprovements
Timber/Minerals
F]Personal Property
Total
BOE Determination:
$71,900Fx
Land
FlImprovements
Timber/Minerals
F]Personal Property
$71,900
This decision is based on our finding that: (See Attached)
this today of May, 2019.
Dave
NOTICE
Total
Maile
c�
Les ie Locke, Executive Assistant
$71,900
$71,900
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
1g 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
Gale Shinozaki
Appeal No.: BOE 18 -16 -LO
Parcel No.: 902 261 004
Issue: Under appeal is the value of a 12.59 acre undeveloped property located off West Uncas Rd. near
the head of Discovery Bay. The appellant asserts the true and fair market value of the property to be
$63,196. The Assessor's valuation of the property as of January 1, 2018 is $71,900 .
Appellant's Argument and Evidence: The appellant appeared at the hearing and testified that the
property has no water, no septic system, no electricity nor buildings. She also stated the property has
deteriorated over the last five years as some trees have died and noxious weeds require regular removal.
She was not able to identify any comparable property sales to support her estimate of fair market value.
Assessor's Argument and Evidence: The Assessor's representative testified the subject's new valuation
was the first change since 2012 and he presented three comparable sales near the head of Discovery Bay.
Comparable #1 is 19.45 acres of vacant land that sold in Sept. of 2017 for $90,000. Comparable #2 is
4.23 acres of vacant land that sold in Feb. of 2018 for $52,000. Comparable #3 is 14.46 acres of vacant
land that sold in April of 2018 for $125,000. He also explained that he had given the subject a negative
50% reduction for site quality.
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.