HomeMy WebLinkAbout19-46-R Karl & Sandra JacobsenProperty Owner:
Parcel Number(s):
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Karl and Sandra Jacobsen
001 321 012
Assessment Year: 2019
Date(s) of Hearing: 2/25/2020
Case Number: BOE 19-46-R
Having considered the evidence presented by the parties in this appeal, the board hereby X❑ Sustains Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
rVILand $237,904 FX Land $237,904
�X Improvements $165,256 DX Improvements $165,256
F—]Timber/Minerals F--]Timber/Minerals
F]Personal Property FlPersonal Property
Total $403,160 Total $403,160
This decision is based on our finding that:
Apr, I
this 7" day k, 2020
(See Attached)
Maile • q
J ie Shannon, Executive Assistant
NOTICE
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
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: * Assessor * Petitioner * BOE File
FORM REV 64 0058 (5/25/2017)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Appellant(s): Karl & Sandra Jacobsen
Appeal No.: BOE 19-46-R
Parcel No.: 921 182 023
Issue
Under appeal is a single family waterfront residence located at 383 Old Oak Bay Road in Port
Hadlock. The home was built in 1982 on 1.59 acres with 101 feet of waterfront. It consists of 3
bedrooms, 2 baths totaling 1,724 square feet of living area with a 528 square foot attached
garage. The subject was purchased in June, 2005, however no purchase price was provided. The
appellants assert the true and fair market value of the property to be $326,431 ($191,622 for the
land and $134,809 for the improvements). The Assessor's valuation of the property as of January
1, 2019 is $403,160 ($237,904 for the land and $165,256 for all improvements).
Appellants' Arguments and Evidence
The appellants assert the Assessor's valuation is too high due to the impact of restrictions for
future development on the property but presented no supporting documentation. The appellant
also state that the assessed value is significantly "higher than like properties in the area". The
appellants believe that the Assessor has either undervalued similar neighborhood properties or
has overvalued the subject. The appellant did not offer any comparable property sales.
Assessor's Arguments and Evidence
The Assessor's representative presented three sales he identified as comparable to the subject, a
tax parcel map showing the location of the comparable sales, a copy of the appraisal worksheet
for the subject with photographs, and the appraisal worksheets for the comparable property sales.
The comparable sales were all waterfront and located on both sides of the subject. Two were in
Port Hadlock and one in Port Ludlow. They sold between May 2019 and October 2019 and
ranged in price from $340,000 to $445,000. All three comparable property sales sold for more
than assessed value.
Decision
After thoughtful consideration the Board finds that the appellants 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.
Jefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 19-46-R
Taxpayer's Name: Karl & Sandra Jacobsen
Mailing Address: 4372 Discovery Road
City: Port Townsend State: WA. Zip Code: 98368
Taxpayer's Parcel No:
Hearing Was Held On:
Board Members Present
Decision of Board:
921 182 023
Tuesday, February 25, 2020
Dave Garing and Daryl Gillette
Value Sustained: $403,160.00
Value Changed From:
Other:
To:
Recorded on Tape No: BOE 022520
Hearing Began at (time): 10:50 a.m. Ended at (time): 11:00 a.m.
Chairperson (or Authorized Designee)
Date
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REV 60 0002e (w) (2/9/12)