HomeMy WebLinkAbout18-52-R Scott HenryJefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 18-52-R
Taxpayer's Name: Scott Henry
Mailing Address: PO Box 790
City: Brinnon State: WA Zip Code: 98320
Taxpayer's Parcel No: 941 700 320
Hearing Was Held On: June 12, 2019
Board Members Present: Dave Garing, Henry Krist, Daryl Gillette
Decision of Board:
Value Sustained: $89,449.
Value Changed From:
Other:
Recorded on Tape No: BOE 061219
Hearing Began at (time): 12:04 p.m.
Chairpersonjor Autt%rifed Designee
To:
Ended at (time): 12:25 p.m.
Date
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REV 60 0002e (w) (2/9/12)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Scott Henry
Parcel Number(s): 941 700 320
Assessment Year: 2018 Case Number: BOE 18-52-R
Date(s) of Hearing: 6/12/2019
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 BOE Determination:
a Land $52,500 Land $52,500
Improvements $36,949 Fxllmprovements $36,949
nTimber/Minerals F]Timber/Minerals
Personal Property Personal Property
Total $89,449 Total $89,449
This decision is based on our finding that
A
Dated this 2t�ay of August, 2019.
Dave
(See Attached)
NOTICE
ve Assistant
lis 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:
FORM REV 64 0058 (5/25/2017)
* Assessor * Petitioner
* BOE File
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Scott Henry
Appeal No.: BOE 18-52-R
Parcel No.: 941 700 320
Issue: Under appeal is the value of a 0.2 acre residential property located at 50 Mathews Lane, Brinnon.
The appellant estimates the value to be $48,000 ($24,000 for the land and $24,000 for the
improvements). The Assessor's valuation of the property as of January 1, 2018 was $89,449 ($52,500 for
the land and $36,949 for the improvements).
Appellant's Argument and Evidence: The appellant listed on his petition that his building was a shack,
built on horizontal logs in 1935; it is located on a flood plain; and flood insurance is expensive. Other
issues that he felt were relevant to his case were: stampeding elk; threats from neighbor's faulty septic;
and freeloaders living in neighbor's yard. The appellant also produced a list of 4 comparable property
sales.
Assessor's Argument and Evidence: The Assessor's representative testified that 3 of the petitioner's
sales were in an area that has septic issues and flood damage on the lots. The fourth comparable sale from
the petitioner was purchased by the renter and was of a very low / poor condition. She also showed that
the petitioner bought the property on August 29, 2017, for $112,000. She provided three comparable
property sales, one of them being the petitioner's. Their prices ranged from $112,000 (petitioner's) to
$131,000.
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.