HomeMy WebLinkAbout19-42-C Paddock Heritage Fellowship, Jeanne PaddockJefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 19-42-C
Taxpayer's Name: Paddock Heritage Fellowship - Jeanne Paddock
Mailing Address: 5088 S. Swenson Road
City: Deer Park State: WA. Zip Code: 99006
Taxpayer's Parcel No:
Hearing Was Held On:
Board Members Present
Decision of Board:
921 042 014
Tuesday, March 10, 2020
Dave Garing, Daryl Gillette & Margaret Taylor
Value Sustained: $127,980.00
Value Changed From:
Other:
To:
Recorded on Tape No: BOE 031020
Hearing Began at (time): 11:35 a.m. Ended at (time): 11:45 a.m.
Chairperson (or Authorized Designee)
Date
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REV 60 0002e (w) (2/9/12)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Paddock Heritage Fellowship, Jeanne Paddock
Parcel Number(s): 921 042 014
Assessment Year: 2019 Case Number: BOE 19-42-C
Date(s) of Hearing: 3/10[2020
Having considered the evidence presented by the parties in this appeal, the board hereby XD Sustains F]Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
OLand $76,230 Land $76,230
FX Improvements $51,750 FX Improvements $51,750
Timber/Minerals ❑ Timber/Minerals
F]Personal Property F]Personal Property
Total $127,980 Total $127,980
This decision is based on our finding that: (See Attached)
Dated this ;04day April, 2020
.52 C
Dave Garing, �haian
NOTICE
Mailed-
Julie Shannon, xecutive Assistant
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,
ympia, WA 98504-0915, or at their website at bta.state.wa.us/appeal/forms.htm within thirty days of the date of
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:
FORM REV 64 0058 (5/25/2017)
* Assessor * Petitioner
* BOE File
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Appellant: Paddock Heritage Fellowship
Appeal No.: BOE 19-42-C
Parcel No.: 921042 014
Issue: Under appeal is the value of a school and church located on approximately 1/3 acre with
water views on Marrowstone Island. The appellant estimates the value to be $47,250. The
Assessor's valuation of the property as of January 1, 2019 is $127,980 ($76,230 for the land and
$51,750 for all improvements).
Appellant's Argument and Evidence: The appellant was not available to offer verbal testimony
but provided a letter saying that the property has no water but does have electricity. The
appellant explained that the improvements were constructed from salvaged lumber in 1932 and
no improvements have been made to the structure in the last ten years. The letter stated "this
property holds federal exempt status as a 501(c) 4". The Board assumes the petitioner is referring
to the tax status of the organization as the holder of the subject property. The appellant did not
provide any comparable property sales or other documents in support of their estimate of value.
Assessor's Argument and Evidence: The Assessor's representative presented a copy of the
appraisal field worksheet for the subject property, an aerial photograph of the subject, and a
comparative list of assessed values to sales that occurred on Marrowstone Island during 2018.
The improvements were valued at $51,750 or approximately $26 per square foot. The land
received a 32% reduction from the base value of $120,000 for similar properties resulting in a
land valuation of $76,230. The subject was not assessed for any type of septic system.
Decision: 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.