HomeMy WebLinkAbout19-05-LO Charles & Joann Kraus Jefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 19-05-LO
Taxpayer's Name: Charles & Joann Kraus
Mailing Address: 23 Raeburn Court
City: Port Ludlow State: WA Zip Code: 98365
Taxpayer's Parcel No: 995 700 011
Hearing Was Held On: Tuesday, February 11, 2020
Board Members Present: Dave Caring, Daryl Gillette & Margaret Taylor
Decision of Board:
Value Sustained: $29,400.00
Value Changed From: To:
Other:
Recorded on Tape No: BOE 021120
Hearing Bega at (time): 10:24 a.m. Ended at (time): 10:34 a.m.
6C'
Chairperson (or Authorized Desi nee) Date
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REV 60 0002e(w)(2/9/12)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Charles and Joann Kraus
Parcel Number(s): 995 700 011
Assessment Year: 2019 Case Number: BOE 19-05-LO
Date(s) of Hearing: 2/11/2020
Having considered the evidence presented by the parties in this appeal,the board hereby I5 I Sustains pi Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $29,400 X Land $29,400
Improvements Improvements
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $29,400 Total $29,400
This decision is based on our finding that: (See Attached)
Da ed this d Y March , 2020 Maile k u � (,)04J
(IC1Dave Garing,,ci an4Mix
annon, Executive Assistant
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NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at P.O. Box 40915,
Olympia, WA 98504-0915, or at their website at bta.state.wa.us/appeal/forms.htm within thirty days of the date of
mailing of this order. The appeal forms are available from either your County Assessor or the State Board of Tax Appeals.
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call 1-800-647-7706. Teletype (TTY) users use the Washington Relay Service by calling 711.
Distribution: * Assessor * Petitioner * BOE File
FORM REV 64 0058 (5/25/2017)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Appellant(s): Charles and Joann Kraus
Appeal No.: BOE 19-05-LO
Parcel No.: 995 700 011
Issue: Under appeal is the value of a vacant .29 acre lot. The appellants estimate the value is $16,000.
The Assessor's determination of value as of January 1, 2019 is $29,400.
Appellant Argument and Evidence: The appellants were not present at the hearing. The appellant's
written argument on Taxpayer Petition was: "This vacant lot has a deep ravine just a few feet from the
road, making it unacceptable for construction we have never listed this lot separately for sale." also "For
sure the lot has not increased in value. The timber cannot be harvested because of the ravine so close to
the road." There was no documentary evidence supplied in taxpayer petition.
Assessor's Argument and Evidence: The Assessor's representative provided a copy of the appraisal
worksheet for the subject property, 3 comparable property sales, with maps and worksheets.
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 thoughtful
consideration the Board finds that the appellant did not present the 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.