HomeMy WebLinkAbout18-41-R Catherine Kirkham BurhenJefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: 18-41-R
Taxpayer's Name: Catherine Kirkham Burham
Mailing Address: 507 Taft Street
City: Port Townsend State: WA Zip Code: 98368
Taxpayer's Parcel No: 984 600 106
Hearing Was Held On: June 5, 2019
Board Members Present: Dave Garing, Henry Krist
Decision of Board:
Value Sustained: $386,188
Value Changed From: To:
Other:
Recorded on Tape No: BOE 060519
Hearing Began at (time): 11:50 a.m.
Designee)
Ended at (time): 12:17 a.m.
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Cl
Date
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REV 60 0002e (w) (2/9/12)
Property Owner:
Parcel Number(s):
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Catherine Kirkham Burhen
984 600 106
Assessment Year: 2018 Case Number: BOE 18-41-R
Date(s) of Hearing: 6/5/2019
Having considered the evidence presented by the parties in this appeal, the board hereby X❑ Sustains ❑ Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
❑X Land $260,000 ❑X Land $260,000
a Improvements $126,188 ❑X Improvements $126,188
F]Timber/Minerals F-1 Timber/Minerals
F]Personal Property F] Personal Property
Total $386,188 Total $386,188
This decision is based on our finding that: (See Attached)
Dated this day of August, 2019. filed:
-3(
Davearing, Cha an u e Shanno , Executive Assistant
NOTICE
is order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at P.O. Box 40915,
�mpia, WA 98504-0915, or at their website at bta.state.wa.us/appeal/forms.htm within thirty days of the date of
iling 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
FORM REV 64 0058 (5/25/2017)
* Assessor * Petitioner
* BOE File
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Catherine Kirkham Burhen
Appeal No.: BOE 18-41-R
Parcel No.: 984 600 106
Issue: Under appeal is the value of a .20 acre water, town and mountain view House with a basement and
a satellite building. The appellant estimates the value to be $303,770 ($203,200 for the land and $100,570
for the improvements). The Assessor's valuation of the property as of January 1, 2018 was $386,188
($260,000 for the land and $126,188 for the improvements).
Appellant's Argument and Evidence: The appellant lists that the house is under litigation for fraudulent
concealment of poor construction that has resulted in water damage, rot, mold, and infestation of insects.
She explained the lots are on a 45% grade with drainage issues, there are no flat areas on the property, the
property is located on an isolated extreme fault line, it has parking for only one car, and the view is
impeded by neighboring trees.
Assessor's Argument and Evidence: The Assessor's representative provided a copy of the appraisal
worksheet, a list of comparable sales (ranging in price from $380,000 to $475,000) with their respective
appraisal worksheets, and a map of the vicinity with valuation notations.
Decision: The appellant did not provide any comparable sales nor did she provide any documentary
evidence regarding the cost of repairs. She did state the cost of repairs was said to be $100,000. It appears
the appellant then deducted an approximation ($82,418) of this "cost to repair" primarily from the
Assessor's 2018 valuation of the land ($260,000 - $56,800 = $203,200) with a lesser amount deducted
from the value of improvements ($126,188 - $25,618 = $100,570).
The Board has no reason to believe the issues related to the building site were not identifiable and
considered during negotiations resulting in the 2014 purchase price of $400,000. The subject property is
comprised of two lots, the first was assessed at the neighborhood rate of $175,000 and the second lot was
given a 60% reduction. The Board also notes that the site improvements were given two reductions of
10% for physical condition.
The appellant also offered her litigation brief as evidence (although not adjudicated). In the brief, on page
7, paragraph 3.19 it begins "in April, 2016". Also on page 7, paragraph 3.21 it states "Subsequently, the
Board immediately agreed to reduce the assessed value." It appears that this is in error (as far as date and
action). The Board issued an Order sustaining the Assessor's valuation of $381,893 on March 29, 2016.
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.