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HomeMy WebLinkAbout19-24-R Peter Harrison & Shirley MetzORDER OF THE JEFFERSON COUNTY BOARD OF EQUALIZATION Property Owner: Peter Harrison and Shirley Metz Parcel Number(s): 921 063 014 Assessment Year: 2019 Case Number: BOE 19-24-R Date(s) of Hearing: 6 9/2 20 Having considered the evidence presented by the parties in this appeal, the board hereby ] SustainsEl Overrules the determination of the Assessor. Assessor's Determination FX Land $316,235 rX Improvements F-�Timber/Minerals Personal Property Total $184,214 $500,449 This decision is based on our finding that: Dated this day July, 2020 Dave Garing, h an BOE Determination: Land FX Improvements F—ITimber/Minerals Personal Property (See Attached) $316,235 $184,214 Total $500,449 NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at P.O. Box 40915, Olympia, WA 98504-0915, or at their website at bta.state.wa.us/appeal/forms.htm within thirty days of the date of ailing 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: FORM REV 64 0058 (5/25/2017) * Assessor * Petitioner * BOE File ORDER OF THE JEFFERSON COUNTY BOARD OF EQUALIZATION Appellant(s): Peter Harrison and Shirley Metz Appeal No.: BOE 19-24-R Parcel No.: 921 063 014 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 a 1,468 square foot home on 10.87 acres with 260' of waterfront. The appellants' petition estimates the value to be $391,611 ($270,985 for the land and $120,626 for the improvements). The Assessor's valuation of the property as of January 1, 2019 is $500,449. ($316,235 for the land and $184,214 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, and a copy of the field worksheet for the subject with photographs. 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 and he has applied an adjustment of -25% (for area conflict) to the subject's waterfront and tidelands. Summary and Conclusions: In 2018 the Assessor initially determined the value of the subject to be $570,861. In 2019 the Assessor determined the value of the subject to be $500,449. 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 12% 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. Jefferson County Board of Equalization Board Clerk's Record of Hearing Petition No: BOE 19-24-R Taxpayer's Name: Peter Harrison & Shirley Metz Mailing Address: PO Box 1171 City: Port Townsend Taxpayer's Parcel No: Hearing Was Held On: Board Members Present Decision of Board: State: WA. 921 063 014 Tuesday, June 9, 2020 Dave Garing, Daryl Gillette & Margaret Taylor Value Sustained: $500,449 Value Changed From: Other: Recorded on Tape No: BOE 060920 Hearing Began at (time): 10:03 a.m. Designee) Zip Code: 98368 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)