HomeMy WebLinkAbout19-06-R Katherine Daniels & Peter Thompson Jefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 19-06-R
Taxpayer's Name: Katherine Daniels & Peter Thompson
Mailing Address: PO Box 1144
City: Port Townsend State: WA Zip Code: 98368
Taxpayer's Parcel No: 933 301 803
Hearing Was Held On: Tuesday, February 11, 2020
Board Members Present: Dave Garing, Daryl Gillette & Margaret Taylor
Decision of Board:
Value Sustained: $95,820.00
Value Changed From: To:
Other:
Recorded on Tape No: BOE 021120
Hearing Began at (time): 9:47 a.m. Ended at (time): 10:11 a.m.
Chairperson (or Autho ized Designee) D to
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REV 60 0002e(w)(2/9/12)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Katherine Daniels and Peter Thompson
Parcel Number(s): 933 301 803
Assessment Year: 2019 Case Number: BOE 19-06-R
Date(s) of Hearing: 2/11/2020
Having considered the evidence presented by the parties in this appeal, the board hereby n Sustains n Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $48,752 X Land $48,752
X Improvements $47,068 X Improvements $47,068
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $95,820 Total $95,820
This decision is based on our finding that: (See Attached)
bated this 4Lday March , 2020 Mail : ; RL\ 6, ,4(.,-*
\(&(\k,- ,ring, ai an Julie Shannon Executive Assistant
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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Distribution: * Assessor * Petitioner * BOE File
FORM REV 64 0058 (5/25/2017)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Appellant(s): Katherine Daniels, Peter Thompson
Appeal No.: BOE 19-06-R
Parcel No.: 933 301 803
Issue: Under appeal is the value a residential lot located at 4315 San Juan Avenue, Port Townsend. The
appellants estimate the value to be $24,376 ($24,376 for the land and $0 for the improvements). The
Assessor's valuation of the property as of January 1, 2019 is $95,820 ($48,752 for the land and $47,068
for the improvements).
Appellant's Argument and Evidence: The appellants' original petition dated November 12, 2019
requested removal of an improvement/dwelling and a reduction of the land value from Parcel No.
933301803 statingthat no new structures had been built on theproperty. The A Appellants' purchased
pp
Parcel No. 933301803 as part of a compound of five parcels with a residence, various sheds and
improvements. At the hearing, the appellants argued that the building code condition"03" for the
improvements (two garages, and shed) and pictures did not reflect the dilapidated state of the interiors of
the buildings and requested a $10,000 reduction of the assessed value. She did not produce any evidence.
Assessor's Argument and Evidence: During a site visit, the Assessor's residential appraiser discovered
that two garages, concrete driveway and shed that were previously assessed on an adjacent parcel
(933301802) were actually on Parcel No. 933301803 and made the correction on the Assessment Roll for
2019. The Assessor's representative presented a list of comparable property sales, an area map of the
subject and comparable properties, the office appraisal worksheets with pictures of the garages and shed,
the sales affidavit and the earlier appraisal worksheets for the prior year. Of particular note, the total
valuation of the five parcels is now at$563,481 reflecting the rise in property values in Port Townsend
since the purchase of the parcels on July 24, 2015 for$540,000.
Decision: The law presume requires that the Board of Equalization 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 appellants did not present clear, cogent, and convincing evidence necessary to
correctness of the value established bythe Assessor. The Board of
overcome thepresumptive
Equalization sustains the value established by the Assessor.