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Home My WebLink About18-33-R Rebecca TaylorJefferson County Board of Equalization Board Clerk's Record of Hearing Petition No: 18-33-R Taxpayer's Name: Rebecca Taylor Mailing Address: 460 Cleveland Street City: Port Hadlock State: WA Zip Code: 98339 Taxpayer's Parcel No: 962 700 081 Hearing Was Held On: June 5, 2019 Board Members Present: Dave Garing, Henry Krist Decision of Board: Value Sustained: Value Changed From Other: Recorded on Tape No: Hearing Bogan at (time) rpersbn (or $532,660.00 To: $365,405.00 BOE 060519 11:13 a.m. Ended at (time): 11:47 a.m. � �, Date To ask about the availability of this publication in an alternate format for the visually impaired, please call (360) 705-6715. Teletype (TTI) users, please call (360) 705-6718. For tax assistance, call (360) 534-1400. REV 60 0002e (w) (2/9/12) Property Owner: Parcel Number(s): ORDER OF THE JEFFERSON COUNTY BOARD OF EQUALIZATION Rebecca Taylor 962 700 081 Assessment Year: 2018 Date(s) of Hearing 6/5/2019 Case Number: BOE 18-33-R Having considered the evidence presented by the parties in this appeal, the board hereby F]Sustains Overrules the determination of the Assessor. Assessor's Determination 0 Land Improvements Timber/Minerals F]Personal Property Total BOE Determination: $204,016 FILand $328,644 1] Improvements Timber/Minerals F]Personal Property $532,660 This decision is based on our finding that: Dated this 2.1-�day of August, 2019. Dave Gari g, hairm (See Attached) NOTICE Total $365,405 Ma'led: Shannon, xecutive Assistant his order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at P.O. Box 40915, lympia, WA 98504-0915, or at their website at bta.state.wa.us/appeal/forms.htm within thirty days of the date of ailing 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 Rebecca Taylor Appeal No.: BOE 18-33-R Parcel No.: Parcel # 962 700 081 Issue: Under appeal is the value of 112' of improved residential waterfront located on Port Hadlock's Oak Bay. The appellant's petition estimates the value to be $432,660 ($129,016 for the land and $303,644 for the improvements). The Assessor's valuation of the property as of January 1, 2018 is $532,660 ($204,016 for the land and $328,644 for the improvements). The subject represents one of two adjoining property appeals that the petitioner presented to the Board in concert. She contends the fair market value of her property has been negatively impacted by the illegal non -conforming use of a neighborhood property. Appellant's Argument and Evidence: The Appellant presented evidence outlining an appraisal prepared by a certified residential appraiser accompanied by a Detrimental Conditions Impact Summary, as well as maps, photographs, and comparable property sales. The appellant testified the market value of her property has been severely damaged by an adjacent illegal and unlicensed 24 hour towing and wrecking yard. She asserts "Jefferson County has failed to assert or apply their own Codes of Practice" as a neighbor dumped abandoned vehicles, derelict boats, and hazardous waste on his own and adjoining properties. The operator of the wrecking yard has also been renting seven RVs as living accommodations with sewage flushed directly onto the ground creating a potential environmental health hazard that appears to be running off onto neighboring properties. The appellant states that during the rainy season "toxic substances and human sewage create an iridescent sheen that runs almost the entire length of my property". She also testified she has lost rental income, lost sleep due to the 24 hour operation of the towing business, lost landscape plantings as a result of abandoned cars deposited on her property, and lost peace of mind due to harassment and verbal threats which have driven her to obtain an anti - harassment order. She explained how her neighbor had employed a certified residential appraiser to determine how a neighborhood wrecking yard can negatively affect neighborhood property values. No recent vacant land sales near a wrecking yard or similar business were found in Jefferson County, however three properties located near recycling facilities were identified in Clallam and Island County. Their sale prices were paired with similarly sized properties not near recycling facilities in these counties. Parcel (a) described a 28% negative impact on sales price. Parcel (b) described a 34% negative impact on sales price. Parcel (c) described a 30% negative impact on sales price. A fourth, parcel (d) compared a property in a neighborhood of "substandard improvements" with a similarly sized parcel not located near these conditions with a reported impact of 33% on the sales price. The appraiser calculated a mean impact of -31.5%, and an average impact of -31.25%. The appraiser recommended the application of a negative 31.4% as an adjustment for arriving at a fair market valuation. The appellant also found it notable that the offending property had been valued by the Assessor at $67,335 as of 1-1-18 but sold in March 2019 for only $24,281 (representing a 64% reduction in value) with a clause that if it is not cleaned up the sales price will be reduced to $10,000. Assessor's Argument and Evidence: The Assessor's representative presented three sales he 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 sales were all improved waterfront parcels with acreage, and they ranged in price from $229,900 to $925,000. He did make a site visit to the subject but did not hear any noise while he was there, however he did acknowledge the validity of more than 30 photographs of the neighborhood wrecking yard. He also indicated that contiguity, proximity, and property access using a route past the junkyard were significant factors in determining a reduction in value. Summary and Conclusions: The Assessor's representative testified the property did warrant a reduction and suggested 5% to 10% but presented no evidence to support the rationale for these particular reductions. He also testified that he was thinking of a set dollar amount ($25,000) but then said, "It's hard to set a number on something you don't know." The residential appraiser employed by the appellant's neighbor used a methodical approach to valuing property detrimentally impacted by proximity to a wrecking yard and included documentary evidence to support her conclusions. The Board has determined that a negative 31.4% adjustment should be applied to the Assessor's original determination of true and fair market value. Decision: The Board of Equalization overrules the Assessor's valuation and finds that a preponderance of evidence supports a true and fair market value of $365,405. (no breakdown between the land and the improvements were provided)