HomeMy WebLinkAbout18-36-R Kenneth & Karen LongJefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 18-36-R
Taxpayer's Name: Kenneth Long
Mailing Address: 100 Lands End Lane
City: Port Townsend State: WA Zip Code: 98368
Taxpayer's Parcel No: 101 333 005
Hearing Was Held On: March 19, 2019
Board Members Present: Dave Garing, Henry Krist, Michael Smith
Decision of Board:
Value Sustained:
Value Changed From: To:
Other: Hearing will continue with either a recommendation or additional information
at a later date
Recorded on Tape No: BOE 031919
Hearing Began at (time): 12:34 p.m. Ended at (time): 1:20 p.m.
rperson (or Authorized Designee)
Date
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REV 60 0002e (w) (2/9/12)
Jefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 18-36-R
Taxpayer's Name. Kenneth Long
Mailing Address: 100 Lands End Lane
City: Port Townsend State: WA Zip Code: 98368
Taxpayer's Parcel No:
Hearing Was Held On:
Board Members Present
Decision of Board:
010 333 005
June 12, 2019
Dave Garing, Henry Krist, Daryl Gillette
Value Sustained:
Value Changed From: $970,913.00 To: $968,368.00
Other:
Recorded on Tape No:
Hearing Began at (time)
BOE 061219
10:04 a.m.
Ended at (time): 10:37 a.m.
,C -"A (I � � ��� 1�4((q
Chairper A thorize D signee) Date
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Teletype (TTY) users, please call (360) 705-6718. For tax assistance, call (360) 534-1400.
REV 60 0002e (w) (2/9/12)
it
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Kenneth and Karen Long
Parcel Number(s): 101 333 005
Assessment Year: 2018 Case Number: BOE 18-36-R
Date(s) of Hearing 3/19/15 & 6/5/2019
Having considered the evidence presented by the parties in this
appeal, the board hereby F]SustainsXD Overrules
the determination of the Assessor.
Assessor's Determination
BOE Determination:
❑X Land $424,888
FX Land $424,888
❑X Improvements $546,025
❑X Improvements $543,480
Timber/Minerals
F—] Timber/Minerals
F]Personal Property
❑ Personal Property
Total $970,913
Total $968,368
This decision is based on our finding that:
4+
Dated this 2 i day of August, 2019.
(See Attached)
Maild+: C
1'1 d , P i A
Assistant
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
Kenneth & Karen Long
Appeal No.: BOE 18-36-R
Parcel No.: 101 333 005
Issue: Under appeal is 4.66 acres with 374 ft. of high bank waterfront with a two story single family
residence located at 100 Lands' End Lane in Port Townsend. It was built in 2000 and has a total of 3,115
s/f with a finished basement of 1,331 s/f. The appellants estimate the value to be $724,517 ($368,652 for
the land and $355,865 for the improvements). The Assessor's valuation of the property as of January 1,
2018 is $970,913 ($424,888 for the land and $546,025 for the improvements).
Appellant's Argument and Evidence: The appellants' arguments were: (1) Property is not waterfront; (2)
There is no beach access; (3) The Assessor used a formula which is a violation of the clear, cogent and
convincing argument; and (4) The property has suffered erosion. He presented no comparable property
sales.
Assessor's Argument and Evidence: The Assessor's representative described the property as high bank
waterfront on the Strait of Juan de Fuca. He presented three comparable property sales all of which are
high bank waterfront in Port Townsend. The sales were $1,310,000 in October, 2017, $1,000,000 in
November, 2018 and $790,000 in May, 2017. The Assessor's representative made an adjustment to his
original value due to erroneously calling a wood shed a carport. This resulted in a recommendation to
reduce the value of the improvements by $2,545.
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 $968,368 ($424,888
for the land and $543,480 for the improvements).