HomeMy WebLinkAbout19-44-LO Karl & Sandra JacobsenJefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 19-44-LO
Taxpayer's Name: Karl & Sandra Jacobsen
Mailing Address: 4372 Discovery Road
City: Port Townsend State: WA. Zip Code: 98368
Taxpayer's Parcel No: 977 100 811
Hearing Was Held On: Tuesday, June 2, 2020
Board Members Present: Dave Garing, Daryl Gillette & Margaret Taylor
Decision of Board:
Value Sustained: $34,100
Value Changed From:
Other:
Recorded on Tape No:
Hearing Began at (time):
BOE 060220
11:22 a.m.
Designee)
To:
Ended at (time): 11:52 a.m.
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REV 60 0002e (w) (2/9/12)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Karl and Sandra Jacobsen
Parcel Number(s): 977 100 811
Assessment Year: 2019 Case Number: BOE 19-44-LO
Date(s) of Hearing: 2 2020
Having considered the evidence presented by the parties in this appeal, the board hereby X❑ Sustains ROverrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
0 Land $34,100 0 Land $34,100
Improvements Improvements
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $34,100 Total $34,100
This decision is based on our finding that:
Dated this day July, 2020
(See Attached)
NOTICE
Mailed
Julie Sh , on, E utive Assistant
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
ng 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 J. & Sandra J. Jacobsen
Appeal No.: BOE 19-44 LO
Parcel No: 977-100-811
Issue: Under appeal is the value of two unimproved lots that are side by side in Ocean Grove Estates at
the intersection of Cape George Road & Kruse Street. Appellants filed separate petitions for each lot. The
appellants assert the true and fair market value of the property to be $15,000. The Assessor's valuation of
the property as of January 1, 2019 is $34,100. The Appellants contend that the fair market value of the
property is lower than the assessed value.
Appellants'Argument and Evidence: The Appellants participated via telephone hearing on June 2,
2020. Their petition listed the following reasons why the value of the parcel should be reduced: (1) the lot
is not suitable for an on -site septic system; (2) the property has a P.U.D. transformer vault which requires
a 10-foot set back; (3) like residential properties in the area have not sold, and (4) the property is on a
busy secondary road with the accompanying road traffic noise. The Appellants argued that the true
market value for their properties should be based on the assessed values for three lots included with their
petition with assessed values ranging from $12,100 to $22,000.
Assessor's Argument and Evidence: The Assessor's representative presented: (1) an area map; (2) map of
subject property and comparables; (3) field sheets for the subject property; (4) real estate tax affidavits
for the subject property; (5) statement of Mr. Dale Nasman, Manager, Ocean Grove Association
indicating a possible community drain field connection (later retracted and replaced with a note regarding
possibility of a mound septic system); (6) sales analysis of comparable properties; (7) field sheet of
comparable property #1; (8) real estate excise tax affidavit for comparable #1; (9) field sheet of
comparable property #2; (10) real estate excise tax affidavit for comparable #2; (11) field sheet of
comparable property #3; (12) real estate excise tax affidavit for comparable #3; and (13) the Assessor's
letter to the appellant. He noted that the Appellants provided the tax assessed values (not sales) for
secondary lots adjacent to a prime lot which are discounted just as the smaller lot was discounted in this
case.
Decision: The law requires that the Board of Equalization presume the Assessor's valuation to be correct
unless the Appellant(s) presents clear, cogent and convincing evidence to the contrary. After
consideration the Board finds that the Appellant(s) 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.