HomeMy WebLinkAbout18-57-R Jonathan DeanJefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 18-57-R
Taxpayer's Name: Jonathan Dean
Mailing Address: 19805 Forest Park
City: Shoreline State: WA Zip Code: 98177
Taxpayer's Parcel No: 821 063 027
Hearing Was Held On: June 12, 2019
Board Members Present: Dave Garing, Henry Krist, Daryl Gillette
Decision of Board:
Value Sustained: $126,080
Value Changed From:
Other:
Recorded on Tape No: BOE 061219
Hearing Began at (time): 12:01 p.m.
-I,- 1 /
Chairperson
gnee)
To:
Ended at (time): 12:03 p.m.
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
Jonathan Dean
821 063 027
Assessment Year: 2018
Date(s) of Hearing: 6/12/2019
Case Number: BOE 18-57-R
Having considered the evidence presented by the parties in this appeal, the board hereby X❑ Sustains 1-1 Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
❑X Land $73,763 FRILand
Improvements $52,317 1]Improvements
F]Timber/Minerals 7 Timber/Minerals
Personal Property Personal Property
Total $126,080
This decision is based on our finding that: (See Attached)
Dated this Z( day of August, 2019.
Dave Gari g, hai
NOTICE
Total
Mail d:
annon, xecutive Assistant
$73,763
$52,317
$126,080
order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at P.O. Box 40915,
ipia, WA 98504-0915, or at their website at bta.state.wa.us/appeal/forms.htm within thirty days of the date of
ng 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
Jonathan Dean
Appeal No.: BOE 18-57-R
Parcel No.: 821 063 027
Issue: Under appeal is the value of 5.02 acres located at 102 No Name Road, Port Ludlow. The appellant
estimates the value to be $100,097 ($73,763 for the land and $26,334 for the improvements). The
Assessor's valuation of the property as of January 1, 2018 was $126,080 ($73,763 for the land and
$52,317 for the improvements).
Appellant's Argument and Evidence: The applicant provided no evidence or arguments to substantiate
his estimate of fair market value. The appellant did not complete page 2 of the petition requesting
information regarding a description of the property, purchase price, appraisals completed by other
entities, and comparable sales supporting the appellant's estimate of value.
Assessor's Argument and Evidence: The Assessor's representative testified that the property sold
11/01/17 for $134,353. She also told the Board that the property was currently (6/12/19) listed on Redfin
for $174,000. She produced 4 comparable property sales to substantiate her valuation.
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.