HomeMy WebLinkAbout19-27-R Rebecca TaylorTaxpayer's Name:
Mailing Address:
City: Port Hadlock
Jefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 19-27-R
Rebecca Lynn Taylor
460 Cleveland Street
Taxpayer's Parcel No:
Hearing Was Held On:
Board Members Present
Decision of Board:
State: WA.
962 700 081
Tuesday, June 9, 2020
Dave Garing, Daryl Gillette & Margaret Taylor
Value Sustained: $496,897
Value Changed From:
Other:
Recorded on Tape No:
Hearing Oegan at (time)
or Auth
BOE 060920
11:15 a.m.
To:
Zip Code: 98339
Ended at (time): 11:42 a.m.
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REV 60 0002e (w) (2/9/12)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Rebecca Lynn Taylor
Parcel Number(s): 962 700 081
Assessment Year: 2019 Case Number: BOE 19-27-R
Date(s) of Hearing: 6 20
Having considered the evidence presented by the parties in this appeal, the board hereby XSustains Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
0 Land $177,674 �X Land $177,674
�X Improvements $319,223 �X Improvements $319,223
F—ITimber/Minerals FITimber/Minerais
Personal Property Personal Property
Total $496,897 Total $496,897
This decision is based on our finding that:
this "t _ day July, 2020
Dave
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
mailing 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): Rebecca Lynn Taylor
Appeal No.: BOE 19-27-R
Parcel No: 962 700 081
Issue: Under appeal is the value of 2.55 acre improved residential lot with two homes (one
manufactured) and 112 feet of waterfront located at 460 Cleveland Street, Port Hadlock on Port
Hadlock's Oak Bay. The Appellant's petition estimates the value to be $365,405 ($139,955 for the land
and $225,450 for the improvements). The Assessor's valuation of the property as of January 1, 2019 is
$496,897 ($177,674 for the land and $319,223 for the improvements). The Appellant contends that the
fair market value of the property is negatively impacted by the illegal non -conforming use of a
neighboring property.
Appellant's Argument and Evidence: The Appellant participated via telephone hearing on June 9,
2020. Her petition described in detail the failure of Jefferson County to respond to numerous requests by
the Appellant and her neighbors to remedy the numerous violations of their neighbor and provided
pictures showing junkyard condition of the neighboring property as well as the hateful graffiti. These
conditions resulted in a 2018 Board of Equalization decision which reduced the assessed value of her
property from $532,660 to $365,405 for the 2018 tax year. This 31.4% adjustment was based upon a
detrimental conditions impact report submitted by the Appellant. The Appellant argued that the same
discount should continue to apply on the January 1, 2019 assessment date.
Assessor's Argument and Evidence: The Assessor presented: (1) a memorandum describing his analysis
of the value of the property taking into account the neighbor's detrimental activities; (2) map of vicinity
and comparable locations; (3) spreadsheet of the 2019 parcel adjustments and assessed values near
921063005 (Harding's); (4) spreadsheet of 4 comps adjusted to market; (5) subject property #1 field
sheets 19-27-R; (6) comp 1 field sheets; (7) comp 2 field sheets; (8) comp 3 field sheets (including
adjacent aerial photo of cars parked adjacent); (9) comp 4 field sheet; (10) photos of Harding's parcel
921063005; and (11) photos of Broder's parcel 901121001. His spreadsheet showed a 20% reduction in
the land value and a 40% reduction in the value of the manufactured home based on the conflicts in the
area for the Appellant's property.
Decision: The law requires that the Board of Equalization presume the Assessor's valuation to be correct
unless the Appellant presents clear, cogent and convincing evidence to the contrary. After consideration
the Board finds that the Appellant 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