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HomeMy WebLinkAbout19-25-R Peter Harrison & Shirley MetzJefferson County Board of Equalization Board Clerk's Record of Hearing Petition No: BOE 19-25-R Taxpayer's Name: Peter Harrison & Shirley Metz Mailing Address: PO Box 1171 City: Port Townsend State: WA. Zip Code: 98368 Taxpayer's Parcel No: 921 063 018 Hearing Was Held On: Tuesday, June 9, 2020 Board Members Present: Dave Garing, Daryl Gillette & Margaret Taylor Decision of Board: Value Sustained: $1,492,706 Value Changed From: Other: Recorded on Tape No: Hearing Began at (time) Chairp'6rson (or 10:03 a.m. n To: Ended at (time): 11:05 a.m. To ask about the availability of this publication in an alternate format for the visually impaired, please call (360) 705-6715. Teletype (TTY) users, please call (360) 705-6718. For tax assistance, call (360) 534-1400. REV 60 0002e (w) (2/9/12) 3roperty Owner: 'arcel Number(s): kssessment Year: )ate(s) of Hearing ORDER OF THE JEFFERSON COUNTY BOARD OF EQUALIZATION Peter Harrison and Shirley Metz 921 063 018 2019 6/9/2020 Case Number: BOE 19-25-R laving considered the evidence presented by the parties in this appeal, the board hereby X❑ Sustains1-1 Overrules he determination of the Assessor. A,ssessor's Determination BOE Determination: Land $484,182 0 Land Improvements $1,008,524 OImprovements Timber/Minerals Timber/Minerals Personal Property Personal Property Total $1,492,706 Total This decision is based on our finding that: (See Attached) Dated this day July, 2020 il""" 'A Dave aring,ia an NOTICE Mailed: IU 3) , �DW Ju ' hanno xecutive Assistant $484,182 $1,008,524 $1,492,706 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): Peter Harrison and Shirley Metz Appeal No.: BOE 19-25-R Parcel No.: 921 063 018 Issue: Under appeal is the land and improved value of a residential property on waterfront acreage located on Port Hadlock's Oak Bay. The subject includes 6,182 square feet home with basement and various outbuildings on 412 feet of waterfront. The appellants' petition estimates the value to be $1,191,277 ($271,000 for the land and $920,277 for the improvements). The Assessor's valuation of the property as of January 1, 2019 is $1,492,706. ($484,182 for the land and $1,008,524 for the improvements). The appellants assert the fair market value of the subject continues to be negatively impacted by the illegal non -conforming use of a neighborhood property and that the 2018 values established by the Board of Equalization remain frozen. Appellant's Argument and Evidence: The appellants presented oral and written testimony outlining a narrative of recent neighborhood conditions, a Detrimental Conditions Impact Summary prepared in 2018 by certified residential appraisers, maps, photographs, and ledger of expenses incurred in an attempt to limit the enlargement of an illegal wrecking yard. The appellants testified the market value of their property has been severely damaged by this illegal and unlicensed wrecking yard. They assert "Jefferson County has failed to assert or apply their own Codes of Practice" as a neighbor dumped abandoned vehicles, derelict boats, and hazardous waste on his own and adjoining properties. They also testified they have lost rental income, lost landscape plantings as a result of abandoned cars deposited on their property, and lost peace of mind due to harassment and assault by the offending property owner. They provided an extensive list of expenditures showing that as of November 17, 2019 they have spent $84,543 in legal fees and repairs in an attempt to mitigate the impact of these illegal activities. In 2018 the appellants employed a residential appraiser to determine how a neighborhood wrecking yard can negatively affect neighboring property values. No recent vacant land sales near a wrecking yard or similar business were found in Jefferson County but three properties located near recycling facilities were identified in Clallam and Island County. Their sales prices were paired with similarly sized properties not near recycling facilities in these counties. The appraiser recommended the application of a negative 31.4% as an adjustment for arriving at a fair market valuation. The appellants also found it notable that the offending property had been valued by the Assessor at $67,335 as of January 1, 2018 but sold in March 2019 for only $24,281 (representing a 64% reduction in value) with a clause that if it was not cleaned up the sales price will be reduced to $10,000. The Assessor subsequently reduced the value of this property in 2019 to reflect its diminished market value. Assessor's Argument and Evidence: The Assessor presented a valuation study of 22 neighborhood parcels, a tax parcel map showing the location of these properties, four sales he identified as comparable to the subject, a tax parcel map showing the location of the comparable sales, a copy of the field worksheet for the subject with photographs, and the field worksheets for the comparable sales. He testified he has made multiple site visits to the area and found the offending property to be uninhabited. He agrees that the remaining vehicles on the property previously owned by Mr. Holm, and now owned by the Harding's, are unsightly but do not significantly impact the fair market value of the subject as it may be accessed from a different road. He believes he has applied all appropriate adjustments to the subject and additional adjustments due to the unsightly nature of the property formerly owned by Mr. Holm are unwarranted. Summary and Conclusions: In 2018, the Assessor initially determined the value of the subject to be $1,736,555. In 2019, the Assessor determined the value of the subject to be $1,492,706. While the 2019 valuation is an increase from the Board's 2018 determination it represents a more thorough and revised examination of the area by the Assessor. This analysis resulted in a 14% decrease to the subject from the Assessor's 2018 determination as property values in the area have continued to climb. Evidence suggests some abandoned vehicles have been removed and some remain on the neighboring property, but in March of 2019 it was sold and testimony indicates that it is not the active illegal wrecking yard it was at the time of the appellants' fee appraisal. 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.