HomeMy WebLinkAbout18-17-R John Gayman & Holly MillerTaxpayer's Name
Mailing Address:
City: Seattle
Jefferson County Board of Equalization
Board Clerk's Record of Hearing
John Gayman & Holly Miller
143236 th Ave.
State: WA
Petition No: 18-17-R
Taxpayer's Parcel No: 501 041 052
Hearing Was Held On: March 19, 2019
Board Members Present: Dave Garing, Henry Krist, Michael Smith
Decision of Board:
Value Sustained: $712,095
Value Changed From:
Other:
Recorded on Tape No:
Hearing Began at (time)
BOE 031919
11:12a.m.
To:
Zip Code: 98122
Ended at (time): 11:29 a.m.
--�[ !-� I I 101
Dat
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REV 60 0002e (w) (2/9/12)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: John Gayman & Holly Miller
Parcel Number(s): 501 041 052
Assessment Year: 2018
Date(s) of Hearing: 3/19/2019
Case Number: BOE 18-17-R
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
❑X Land
OImprovements
F]Timber/Minerals
F]Personal Property
BOE Determination:
$222,586 OLand
$489,509❑X Improvements
FITimber/Minerals
F]Personal Property
Total $712,095
This decision is based on our finding that:
bated this v day of May, 2019.
Dave
(See Attached)
NOTICE
Total
Mailed: W lo -y G _-�o
Leslie Locke, Executive Assistant
$222,586
$489,509
$712,095
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
ng 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
John Gayman & Holly Miller
Appeal No.: BOE 18-17-R
Parcel No.: 501 041052
Issue: Under appeal is the land and improved waterfront property located at 14987 Coyle Road in
Quilcene. The improvements consist of a single family residence on 6.03 acres with a detached garage
which has an unfinished second floor and a bathroom, a floating deck, a shed by the water and stairs to
the beach. The appellants assert the true and fair market value of their property to be $109,431 ($193,000
for the land and $437,000 for the improvements). The Assessor's valuation of the property as of January
1, 2018 is $712,095 ($222,586 for the land and $489,509 for the improvements).
Appellant's Argument and Evidence: The appellants did not attend the hearing, but indicated on their
petition that an adjacent house on 5 acres with waterfront was listed for $429,000/$419,000 but did not
sell over the past two years. In addition they stated that their waterfront is shallow and that some
disappears at low tide. The only comparable sale presented was a waterfront parcel they purchased in
2018 with similar acreage and deeper waterfront for $123,000. The petition also stated that the appellants
made a total of $95,000 in improvements to the property since purchased.
Assessor's Argument and Evidence: The Assessor's representative presented a sketch of the subject's
floor plan, photographs and presented three comparable sales plus the appellant's comparable sale. Also
presented was a Sales Comparison Worksheet showing the various adjustments made to the three
comparable properties to determine the value of the subject.
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.