HomeMy WebLinkAbout18-56-R Robert & Cheryl DeckerTaxpayer's Name:
Mailing Address:
City: Port Ludlow
Jefferson County Board of Equalization
Board Clerk's Record of Hearing
Robert & Cheryl Decker
33 Herolds Hollow
State: WA
Petition No: BOE 18-56-R
Taxpayer's Parcel No: 970 800 001
Hearing Was Held On: June 26, 2019
Board Members Present: Dave Garing, Henry Krist, Daryl Gillette
Decision of Board:
Value Sustained: $431,414 .
Value Changed From: To:
Other:
Zip Code: 98365
Recorded on Tape No: BOE 062619
Hearing Began at (time): 9:53 a.m. Ended at (time): 10:05 a.m.
Chairperson (or Authorized Des' nee) Date
To ask about the availability of this publication in an alternate format for the visually impaired, please call (360) 705-6715.
Teletype (TTY) users, please call (360) 705-6718. For tax assistance, call (360) 534-1400.
REV 60 0002e (w) (2/9/12)
Property Owner:
Parcel Number(s)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Robert and Cheryl Decker
970 800 001
Assessment Year: 2018
Date(s) of Hearing: 6/26/2019
Case Number: BOE 18-56-R
Having considered the evidence presented by the parties in this appeal, the board hereby M Sustains R Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
0 Land $110,250 0 Land
FRI Improvements $321,164 FX IImprovements
F1 Timber/Minerals F-1 Timber/Minerals
F1Personal Property F� Personal Property
Total $431,414
This decision is based on our finding that: (See Attached)
Dated this day of August, 2019.
Dave
NOTICE
Total
Ma ile t Jam,
771:annon, xecutive Assistant
$110,250
$321,164
$431,414
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.
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
Robert and Cheryl Decker
Appeal No.: BOE 18-56-R
Parcel No.: 970 800 001
Issue: Under appeal is the value of .64 acre residential lot with a house located at 33 Harolds Hollow,
Port Ludlow. The appellants estimate the value to be $396,967 ($105,000 for the land and $291,967 for
the improvements). The Assessor's valuation of the property as of January 1, 2018 was $431,414
($110,250 for the land and $321,164 for the improvements).
Appellant's Argument and Evidence: The appellants list as reasons to dispute the Assessor's valuation
as: 9% increase two years in a row, housing rates are falling, taxes went up $400 last year and will do the
same this year if this assessment holds. The appellants also listed 2 comparable properties with values of
$405,000 and $335,000. Other issues are that neighbor's trees are affecting their view.
Assessor's Argument and Evidence: The Assessor's representative provided a copy of the appraisal
worksheet, a list of comparable sales (ranging from a low of $435,400 to a high of $465,000) with their
respective appraisal worksheets, and a map of the vicinity with valuation notations.
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.