HomeMy WebLinkAbout18-31-R William & Nancy ZingheimTaxpayer's Name:
Mailing Address:
City: Port Ludlow
Jefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 18-31-R
William & Nancy Zingheim; Bert Loomis, Representative
6281 Oak Bay Road
State: WA
Taxpayer's Parcel No: 921 324 014
Hearing Was Held On: May 29, 2019
Board Members Present: Dave Garing, Henry Krist, Daryl Gillette
Decision of Board:
Value Sustained:
Value Changed From
Other:
Recorded on Tape No:
Hearing Began at (time)
c
Chairperrton (or
$304,146.00
BOE 052919
11:30 a.m.
Zip Code: 98365
To: $282,096.00
Ended at (time): 12:05 p.m.
Date
To ask about the availability of this publication in an alternate format for the visually impaired, please call (360) 705-6715.
Teletype (TTY) users, please call (360) 705-6718. For tax assistance, call (360) 534-1400.
REV 60 0002e (w) (2/9/12)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: William and Nancy Zingheim
Parcel Number(s): 921 324 014
Assessment Year: 2018
Date(s) of Hearing: 5/29/2019
Case Number: BOE 18-31-R
Having considered the evidence presented by the parties in this appeal, the board hereby ❑ Sustains[R] Overrules
the determination of the Assessor.
Assessor's Determination
❑X Land
FX Improvements
Timber/Minerals
F]Personal Property
BOE Determination:
$211,428 F -' Land
$92,718 7X Improvements
7 Timber/Minerals
7 Personal Property
Total $304,146 Total
This decision is based on our finding that: (See Attached)
Dated this 21
litday of August , 2019. Mailed: Sr /
A
Dave Garin h 'rmanl li Shanno xecutive Assistant
$189,378
$92,718
X282.096
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at P.O. Box 40915,
Olympia, WA 98504-0915, or at their website at bta.state.wa.us/appeal/forms.htm within thirty days of the date of
mailing 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: * Assessor * Petitioner * BOE File
FORM REV 64 0058 (5/25/2017)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
William and Nancy Zingheim
Appeal No.: BOE 18-31-R
Parcel No.: 921 324 014
Issue: Under appeal is the land and improvement value of a residential property on waterfront acreage
located at 6281 Oak Bay Road, Port Ludlow. The subject includes 1,503 sq.' mobile home, a 1,026 sq'
garage/shop, and 4.64 acres with 214' of waterfront on Mats Mats Bay. The appellants estimate the value
to be $229,503 ($145,214 for the land and $84,289 for the improvements). The Assessor's valuation of
the property as of January 1, 2018 was $304,146 ($211,428 for the land and $92,718 for the
improvements).
Appellant's Argument and Evidence: The Appellants were not able to attend but sent a representative to
present their position to the Board. He presented maps, photographs, and testimony asserting that 100%
the subject property continues to be undevelopable as a result of multiple overlapping 150' county
setbacks restricting. Consequently the subject does not have the comparable value of similar homes on
waterfront acreage.
The appellants have previously testified (BOE 16-16-R), the county legally permitted the home, shop, and
septic field but then subsequently designated all of those same structures to be non -conforming,
significantly limiting the ability to move, alter, expand, or construct improvements. Additionally, since
the appellants purchased the property in 1994, state and county regulations have been established that
impose significant restrictions on the current use, future improvements, and limited potential of the entire
unimproved property. When the appellants attempted to refinance their home using a reverse mortgage
they were denied by the lender because of "numerous overlapping setbacks". Additionally when they
inquired about obtaining a building permit they were told "no building permit would be issued, except for
a highly restricted one which could possibly be issued if the home was burnt to the ground".
The Appellant outlined these restrictions as:
1. The Shoreline Management Plan implemented a 150' setback from the shoreline (approximately 16%
of the subject property).
2. In addition to the shoreline setbacks, the county determined the property between the home and the
shoreline to be a wetland. This designation combined with wetland setback requirements expanded the
perimeter of the buffer zone to include the home and shop, producing restrictions covering approximately
60% of the property.
3. As a result of the wetland designation mentioned above, the county declared the subject's home, shop,
and septic field to be "non -conforming" improvements. The Appellant was told by county officials that
they would not issue him a permit for an addition to his home and that his ability to obtain county permits
for future alterations or improvements would be unlikely.
4. Furthermore, the owner of the subject property is required to comply with 150' setbacks on either side
of the full-time stream (Piddling Creek) that runs down through the length of the property effectively
prohibiting future improvements (buildings, gardens, fences, landscaping, clearing etc.) on almost all of
the remaining uplands.
Assessor's Argument and Evidence: The Assessor's representative presented four sales identified as
comparable to the subject, a tax parcel map showing the location of the comparable sales, a copy of the
appraisal worksheet for the subject with photographs, and the appraisal worksheets for the comparable
sales.
Comparable #1 is a .74 acre parcel with a 2,000 sq. ft. (750sq.' unfinished) Pan -Abode style home with
shed and 108' of waterfront on Marrowstone Island that sold in May 2017 for $470,000.
Comparable #2 is a .25 acre parcel near Oak Bay with an updated 1,951 sq. ft. manufactured home with
540 sq.' attached garage that sold in April 2018 for $360,000.
Comparable #3 is a 4.5 acre parcel on Marrowstone Island with a 1,774 sq. ft. mobile home with garage
and 1,080 sq.' shop that sold in Oct. 2018 for $390,500.
Comparable #34 is a 1.59 acre parcel with a 1,926 sq. ft. mobile home, 625 sq.' garage, and 225' of
waterfront on Mats Mats Bay that sold in Oct. 2018 for $390,500.
The Assessor's representative explained that he valued the subject property by the local waterfront foot
multiplier ($2,100 per waterfront foot) and gave it a negative 50 % adjustment (35% adjustment for a
mudflats and 15% for site quality).
Decision: The Board of Equalization overrules the Assessor's original determination of value and finds
that clear, cogent, and convincing evidence supports a true and fair market value of $282,096 ($189,378
for the land and $92,718) for the improvements.