HomeMy WebLinkAbout18-25-R Karl & Snadrea JacobsenJefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 18-25-R
Taxpayer's Name: Karl & Sandra Jacobsen
Mailing Address: 4372 S. Discovery Road
City: Port Townsend State: WA Zip Code: 98368
Taxpayer's Parcel No: 921 182 023
Hearing Was Held On: May 29, 2019
Board Members Present: Dave Garing, Henry Krist, Daryl Gillette
Decision of Board:
Value Sustained: $384,320.00
Value Changed From:
Other:
Recorded on Tape No:
Hearing Began at (time)
Chairperson (or, uthorized
BOE 052919
10:15 a.m.
nee)
110
Ended at (time): 10:17 a.m.
Da e
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REV 60 0002e (w) (2/9/12)
Property Owner:
Parcel Number(s)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Karl & Sandra Jacobsen
921 182 023
Assessment Year: 2018
Date(s) of Hearing: 5/29/2019
Case Number: BOE 18-25-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
Timber/Minerals
F]Personal Property
BOE Determination:
$157,745 ❑X Land
$226,575 Improvements
F]Timber/Minerals
F]Personal Property
Total $384,320
This decision is based on our finding that
Dated this day of August, 2019.
(See Attached)
NOTICE
Total
Mail- r 1 G
S annon, Vxecutive Assistant
$157,745
$226,575
$384,320
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,
ympia, 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
Karl & Sandra Jacobsen
Appeal No.: BOE 18-25-R
Parcel No.: 921 182 023
Issue: Under appeal is a single family residence located at 383 Old Oak Bay Road in Port Hadlock. The
house is located on 1.59 acres with 101 feet of waterfront and has an area of 1,724 square feet with an
attached garage of 528 s/f. The parcel has two sheds and stairs to the beach. The appellants estimate the
value to be $326,431 ($104,331 for the land and $222,100 for the improvements). The Assessor's
valuation of the property as of January 1, 2018 was $384,320 ($157,745 for the land and $226,575 for the
improvements).
Appellant's Argument and Evidence: The appellants stated in their petition that (1) the property has
been overvalued for several years (2) valuation has increased faster than the area market values; and (3)
housing market values are now declining but did not offer any documentary evidence of support for these
assertions. The Appellants did not identify any comparable property sales and the testimony focused only
on the negative adjustments that should be deducted from their property when the compared to the
Assessor's comparable sales (many of which were minor i.e. garden sheds, landscaping, paved driveway,
high bank vs medium high bank).
Assessor's Argument and Evidence: The Assessor's representative presented three comparable sales of
waterfront property in Port Ludlow. The properties ranged in value from $358,581 to $444,680 with lot
size from .56 acres to 1.74 acres and water front from 60 to 115 feet. The subject is valued less than all of
the comparable sales.
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 appellants 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.