HomeMy WebLinkAbout18-58-R Charles Nation & Patricia HawkinsJefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 18-58-R
Taxpayer's Name: Charles Nation & Patricia Hawkins
Mailing Address: 151 Quails Roost Road
City: Sequim State: WA Zip Code: 98382
Taxpayer's Parcel No:
Hearing Was Held On:
Board Members Present
Decision of Board:
969 500 014
March 21, 2019
Dave Garing, Henry Krist, Michael Smith
Value Sustained: $283,490.
Value Changed From:
Other:
Recorded on Tape No: BOE 032119
Hearing Began at (time): 11:40 a.m.
Chairperson
To:
Ended at (time): 11:46 a.m.
0j,7�)[f,j
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
Charles Nation & Patricia Hawkins
969 500 014
Assessment Year: 2018
Date(s) of Hearing: 3/21/2019
Case Number: BOE 18-58-R
Having considered the evidence presented by the parties in this appeal, the board hereby Fx] Sustains F]Overrules
the determination of the Assessor.
Assessor's Determination
0 Land
OImprovements
F]Timber/Minerals
FlPersonal Property
BOE Determination:
$52,500 ❑R Land
$230,990 Fxl Improvements
Timber/Minerals
F]Personal Property
Total $283,490
This decision is based on our finding that:
c ated this --day of May, 2019.
1 c',
Dave Garing,
(See Attached)
NOTICE
Total
Mailed-
C
Leslie Locke, Executive Assistant
$52,500
$230,990
$283,490
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.
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
Charles Nation & Patricia Hawkins
Appeal No.: BOE 18-58-R
Parcel No.: 969 500 014
Issue: Under appeal is the value of an improved residential property in Port Ludlow located at 61 S. Keel
Way. The appellants estimate the value to be $270,000 ($50,000 for the land and $220,000 for the
improvements). The Assessor's valuation of the property as of January 1, 2018 is $283,490 ($52,500 for
the land and $230,990 for the improvements).
Appellant's Argument and Evidence: The appellants did not appear at the hearing. In their petition they
cited 3 sales of comparable properties they considered comparable to the subject property.
Assessor's Argument and Evidence: The Assessor's representative utilized the sales of the same
properties as cited by the appellants to support her argument that the assessed valuation should be
sustained. She demonstrated how each of the other properties are inferior to the subject property in some
way and that these sales all support the assessed value.
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.