HomeMy WebLinkAbout18-35-R Braddock Gurney Fmaily Trust, Nancee Braddock & Jim Gurney, TrusteeJefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 18-35-R
Taxpayer's Name: Gurney Braddock Family Trust, Nancee Braddock & Jim Gurney, Trustee
Mailing Address: 31 Barbara Lane
City: Port Townsend State: WA Zip Code: 98368
Taxpayer's Parcel No:
Hearing Was Held On:
Board Members Present
Decision of Board:
001 162 019
March 21, 2019
Dave Garing, Henry Krist, Michael Smith
Value Sustained: $432,489.00
Value Changed From:
Other:
Recorded on Tape No: BOE 032119
To:
Hearing Beg at (time): 12:30 p.m. Ended at (time): 1:05 p.m.
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4:5,-7A ( (�, 0��L 4?�I
Chairperson (or AiAhorized De ignee) Date
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REV 60 0002e (w) (2/9/12)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Gurney Braddock Family Trust
Parcel Number(s): 001 162 019
Assessment Year: 2018
Date(s) of Hearing: 3/21/2019
Case Number: BOE 18-35-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
Total
BOE Determination:
$112,000 0 Land
$320,489 OImprovements
Timber/Minerals
F]Personal Property
$432,489
This decision is based on our finding that:
this day -of May, 2019.
Dave Garing,
(See Attached)
NOTICE
Total
Maile Y�'1C� 10i 1 q
e lie Locke, Executive Assistant
$112,000
$320,489
$432,489
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
ig 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
Gurney Braddock Family Trust
Appeal No.: BOE 18-35-R
Parcel No.: 001 162 019
Issue: Under appeal is the value of an improved residential property located at 31 Barbara Lane, Port
Townsend. The appellants estimate the value to be $323,000 ($60,000 for the land and $263,000 for the
improvements). The Assessor's valuation of the property as of January 1, 2018 was $432,489 ($112,000
for the land and $320,489 for the improvements).
Appellant's Argument and Evidence: Appellants attended the hearing and testified that the value of their
property is negatively impacted by a gun range located one third of a mile away, and the existence of the
Port Townsend Paper Company mill. They stated that these issues were not disclosed to them in their
2016 purchase of the property, and that they would not have purchased it had these issues been disclosed.
They cited the sale of one comparable property located at 97 Arcadia Drive, and the fact that a vacant lot
adjacent to theirs has been for sale since 2005. In response to the Assessor's list of comparable sales, they
argued that the Assessor's comparable sale 3 is much further away from the gun range.
Assessor's Argument and Evidence: The Assessor's representative provided sales of two comparable
properties, including the 97 Arcadia Drive sale cited by the Appellants, and testified that both of these
properties have the same amount of noise from the gun club and the same odor issues from the paper
mill. The Assessor's representative also used the sale of the appellant's property in September of 2016
for $495,000 as a "comparable." The Assessor's representative concluded that all of these sales support
the assessed value.
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.