HomeMy WebLinkAbout19-20-R A.Warren Beres & Vicki L. BeresJefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 19-20-R
Taxpayer's Name: A. Warren Beres & Vicki L. Beres
Mailing Address: 2305 E. Lake Sammamish Place S.E.
City: Sammamish State: WA. Zip Code: 98075
Taxpayer's Parcel No: 901 122 007
Hearing Was Held On: Tuesday, June 2, 2020
Board Members Present: Dave Garing, Daryl Gillette & Margaret Taylor
Decision of Board:
Value Sustained: $492,954
Value Changed From:
Other:
Recorded on Tape No: BOE 060220
Hearing Began at (time): 10:45 a.m.
(or Authorized Desi
To:
Ended at (time): 11:07 a.m.
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REV 60 0002e (w) (2/9/12)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: A.Warren Beres & Vicki L. Beres
Parcel Number(s): 901 122 007
Assessment Year: 2019 Case Number: BOE 19-20-R
Date(s) of Hearing: 6/2 0 0
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:
Land $480,480 FX Land $480,480
FX Improvements $12,474 rX Improvements $12,474
Timber/Minerals Timber/Minerals
Personal Property F1 Personal Property
Total $492,954 Total $492,954
This decision is based on our finding that: (See Attached)
Dated this z
July, 2020 Mailled:
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Dave Garin . Cha' an / u r anno xecutive 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
ng 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(s): A. Warren Beres & Vicki L. Beres
Appeal No.: BOE 19-20-R
Parcel No.: 901 122 007
Issue: Under appeal is the value of a 4.39-acre lot with two sheds on Hadlock Bay Road with 280 feet of
waterfront. The appellants estimate the value to be $362,474 ($350,000 land and $12,474 improvements).
The Assessor's valuation of the property as of January 1, 2019 is $492,954 ($480,480 for the land and
$12,474 for the improvements). The Appellant contends that the fair market value of the property was
negatively impacted by a commercial oyster operation in Hadlock Bay.
Appellant's Argument and Evidence: The Appellants participated via telephone hearing on June 2,
2020. They described that the original water view and access had been impacted by the development of a
large commercial oyster operation which has created piles of large plastic oyster bags, anchors, poles,
barges and buoys all over Hadlock Bay. They described the loss of view, loss of access for their small
boats and submitted pictures with their petition. The Appellants did not provide any evidence
demonstrating the impact of these conditions on the fair market value of the property. The fair market
value would have been demonstrated by recent sales of other impacted properties at Hadlock Bay or other
comparable properties.
Assessor's Argument and Evidence: The Assessor's representative presented a copy of the office
appraisal worksheet, a list of comparable property sales, and an immediate area map with valuation
notations.
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.