HomeMy WebLinkAbout18-38-R Mimi Michelle MackayJefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 18-38-R
Taxpayer's Name: Mimi Michelle Mackay
Mailing Address: 4360 S.Jacob Miller Road
City: Port Townsend State: WA Zip Code: 98368
Taxpayer's Parcel No: 997 600 010
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:
$450,520. To: $415,90'
Recorded on Tape No: BOE 052919
Hearing Began at (time): 12:50 p.m. Ended at (time): 1:45 p.m.
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Chairperso Authoriz d Designee) Date
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REV 60 0002e (w) (2/9/12)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Mimi Michelle Mackay
Parcel Number(s): 997 600 010
Assessment Year: 2018 Case Number:
Date(s) of Hearing: 5/29/2019
BOE 18-38-R
Having considered the evidence presented by the parties in this appeal, the board hereby F—] Sustains X❑ Overrules
the determination of the Assessor.
Assessor's Determination
0 Land
Improvements
Timber/Minerals
F]Personal Property
Total
BOE Determination:
$178,737 0 Land
$271,783 OImprovements
7 Timber/Minerals
0 Personal Property
%450.520
This decision is based on our finding that: (See Attached)
Dated this day of August, 2019.
Dave Garing, Chairman
NOTICE
Total
Mailed:
I..
It
n, ,Ekecutive Assistant
X144.118
X271.783
X415.901
.iis 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.
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Distribution: * Assessor * Petitioner * BOE File
FORM REV 64 0058 (5/25/2017)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Mimi Michelle Mackay
Appeal No.: BOE 18-38-R
Parcel No.: 997 600 010
Issue: Under appeal is the land and improvement value of residential property and ADU (currently under
construction) located at 310 South Jacob Miller Road in Port Townsend. The subject includes 2,151 s/f,
two bedroom home, a 936 s/f one bedroom ADU, barn, tool shed, and 4.83 acres. The appellant
estimates the fair market value to be $382,000 ($150,000 for the land and $232,000 for the
improvements). The Assessor's valuation of the property as of January 1, 2018 was $450,520 ($178,737
for the land and $271,783 for the improvements).
Appellant's Argument and Evidence: The appellant listed four comparable property sales on her
petition, all of which were comparable in lot size to the subject but only one had a structure, and that was
a cabin. One of the appellant's arguments was that all four sold for less that the subject's land value. All
the sales were between February, 2016 and August, 2018. She also explained that the ADU under
construction has only one bath compared to the two baths of the mobile home it replaced. Also, the ADU
is only 177 s/f larger than the mobile home which she felt did not warrant the assessed valuation. She
also presented photographs of Strangers Lake during the wet season inundating approximately 50% of
the subject's horse pasture. She testified that this water came within 8 feet of her residence and
encroached on the property.
Assessor's Argument and Evidence: The Assessor's representative presented a tax parcel map of the
immediate area identifying the location of three comparable property sales, a copy of the appraisal
worksheet for the subject and comparable property sales, various photographs of the subject, and sales
affidavits for the subject and neighborhood comparables. Two of the comparable property sales were on
South Jacob Miller Road adjacent to the subject property. Those two properties had a similar lot size to
the subject. The sales of all three took place from August, 2016 to June, 2017, were sold for $350,000 to
$505,500. The Assessor's representative acknowledged an error had been made valuing the septic
assessment at $32,500. He amended his response to the appellant recommending a reduction of $7,500.
During the hearing it became apparent the subject's septic assessment was still overvalued and the
Assessor's representative once again amended his valuation by $5,000. After checking with the
Assessor's office he clarified his previous testimony and stated that assessments are consistently valued
at $15,000 for the main residence and $10,000 for an ADU at present.
Summary and Conclusions: Photographic evidence clearly shows Stranger's Lake capable of seasonal
expansion encroaching well onto the subject and leaving at least 50% of the subject underwater. The
Board thereby finds a 50% reduction should be applied to the residual land value of the subject in
addition to the reduction for septic assessment errors.
Improvements: $271,783
Home Site: $112,000
Extra Septic: $10,000
Residual Land: $22,118
Total Valuation: $415,901
Decision: The Board of Equalization overrules the Assessor's valuation and finds that clear, cogent, and
convincing evidence supports a true and fair market value of $415,901 ($144,118 for the land and
$271,783 for the improvements).