HomeMy WebLinkAbout20-09-R William Farnell and Laura ShowersProperty Owner:
Parcel Number(s):
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
William Farnell & Laura Showers
958 900 002
Assessment Year: 2020 Case Number:
Date(s) of Hearing: 2/10/2021
BOE 20-09-R
Having considered the evidence presented by the parties in this appeal, the board hereby 1 Sustains Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
Land $102,375 1 X1 Land $102,3 75
Improvements $404,616 OImprovements $404,616
Timber/Minerals Timber/Minerals
❑ Personal Property ❑ Personal Property
Total $506,991 Total $506,991
This decision is based on our finding that: (See Attached)
Dated this 2q day February, 2021 Mailed:
Daryl Gil tte, Chairman Julie Shannon, Exetutive Assistant
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:
FORM REV 64 0058 (5/25/2017)
* Assessor * Petitioner
* BOE File
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Appellant(s): William Farnell & Laura Showers
Appeal No.: BOE 20-09-R
Parcel No.: 958 900 002
Issue: Under appeal is the value of the residential property located at 4967 Mason Street, Port
Townsend, Washington. The appellants value the property at $470,992 ($97,500 for the land and
$373,492 for the improvement). The Appraisers valuation as of January 1, 2020 is $506,991
($102,375 for the land and $404,616 for the improvements).
Appellants' Arguments and Evidence: The appellants were unable to participate in the
telephone hearing. Testimony stated that the property assessment has risen too fast over the past
year and that their home was poorly built and suffered from a number of system failures. The
appellants feel they paid too much for their property. The appellants also included 4 comparable
properties ranging in price from $370,000 to $485,000.
Assessor's Arguments and Evidence: The Assessor's representative presented three comparable
property sales ranging from $460,000 to $537,000. He added that his comparables were more
representative of the neighborhood of the subject property than those of the appellants. The
Assessor's representative further noted that the subject property had sold to the appellants for
$549,630 as recently as October 19, 2019, $42,639 above the current assessed value.
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 the appellants did not present the 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 20-09-R
Taxpayer's Name: William Farnell & Laura Showers
Mailing Address: 4367 Mason Street
City: Port Townsend State: WA Zip Code: 98368
Taxpayer's Parcel No:
Hearing Was Held On:
Board Members Present
Decision of Board:
958 900 002
Wednesday, February 10, 2021
Daryl Gillette, Margaret Taylor & Pete Raab
Value Sustained: $506,991.00
Value Changed From:
Other:
Recorded on Tape No:
Hearing Pegan at (time):
BOE 021021
(or AuthoAzed Designee)
To:
Ended at (time):
ff Ck � - (I a(
ate
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)