HomeMy WebLinkAbout19-29-C Jana AllenJefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 19-29-C
Taxpayer's Name: Jana Allen
Mailing Address: 327 Jackson Street
City: Port Townsend State: WA. Zip Code: 98368
Taxpayer's Parcel No: 989 705 202
Hearing Was Held On: Tuesday, June 9, 2020
Board Members Present: Dave Garing, Daryl Gillette & Margaret Taylor
Decision of Board:
Value Sustained:
Value Changed From
Other:
Recorded on Tape No:
Hearing Began at (time)
,W,
(or Au
$423,411
BOE 060920
11:50 a.m.
Designee)
To: $355,907
Ended at (time): 12:20 p.m.
-7
Date
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REV 60 0002e (w) (219/12)
Property Owner:
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Jana E. Allen
Parcel Number(s): 989 705 202
Assessment Year: 2019 Case Number: BOE 19-29-C
Date(s) of Hearing: 6 9/2020
Having considered the evidence presented by the parties in this appeal, the board hereby11 Sustains XD Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
FX Land $276,650 FX Land $241,125
❑ X Improvements $146,761Improvements $114,782
FITimber/Minerals Timber/Minerals
Personal Property Personal Property
Total $423,411 Total $355,907
This decision is based on our finding that: (See Attached)
.n
Dated this day of July, 2020. M 1 d:
t Cum
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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,
►pia, 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: * Assessor * Petitioner * BOE File
FORM REV 64 0058 (5/25/2017)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Appellant: Jana E. Allen
Appeal No.: BOE 19-29-C
Parcel No.: 989 705 202
Issue: Under appeal is the value of a commercial property located at 327 Jackson Street, Port
Townsend. The appellant estimates the value to be $286,348 ($200,625 for the land and $85,723
for the improvements). The Assessor's valuation of the property as of January 1, 2019 is
$423,411 ($276,650 for the land and $146,761 for the improvements).
Appellant's Arguments and Evidence: The appellant argued that an increase of 60% from last
year's assessment was too much. The increase was from $286,348 to $423,411. The appellant
also informed the Board she was given a verbal promise from the former Assessor that the
property would not be fully taxed because of a public easement, and that any increases in
assessment values would be gradual. The appellant offered no comparable sales to support her
opinion of value.
Assessor's Arguments and Evidence: The Assessor's Representative stated that the assessed
value of the subject property had not increased in the previous 6 years and had actually gone
down from $281,610 10 years ago to $281,348 in 2017. Then a slight increase to $286,348 in
2018. The Assessor's Representative said that there was a change from using a front foot
calculation to using a square foot calculation and that the public easement was not part of that
calculation.
At the hearing the Assessor's Representative presented the Board of Equalization with a revised
recommended assessment value of $355,907.
Decision: After thoughtful consideration, the Board of Equalization overrules the Assessor's
original determination of value and finds the value should be reduced to $355,907 ($241,125 for
the land and $114,782 for the improvements).