HomeMy WebLinkAbout20-21-C David and Nancy Pitkethly ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: David and Nancy Pitkethly
Parcel Number(s): 989 704 110
Assessment Year: 2020 Case Number: BOE 20-21-C
Date(s) of Hearing: 2/24/2021
Having considered the evidence presented by the parties in this appeal,the board hereby E Sustains Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $85,100 X Land $85,100
X Improvements $745,717 X Improvements $745,717
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $830,817 Total $830,814
This decision is based on our finding that: (See Attached)
Dated this 23 day March, 2021 Mailed: S0 300
((xi N`Qtril
Da Gill e, Chairman Julie Sh on, Exe tive 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.
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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: David and Nancy Pitkethly
Appeal No.: BOE 20-21-C
Parcel No.: 989 704 110
Issue: Under appeal is the value of a commercial property used as a single-family residence located at
819 Washington Street, Port Townsend, Washington. The appellants estimate of true and fair value
$460,251 ($85,100 for the land and $375,151 for the improvements). The Assessor's valuation of the
property as of January 1, 2020 is $830,817 ($85,100 for the land and $745,717 for the improvements).
Appellant's Argument and Evidence: The appellants in their written and oral testimony stated that the
property assessment was not being assessed the same as the other buildings in town subject to the same
zoning requirements. The building was being assessed as a residential rate not a commercial building
rate. They provided a spreadsheet showing the difference in the square footage rate between their
building and the commercial buildings located downtown. They also noted that while their property had a
higher level of interior finish than other properties downtown, it had a comparably lower level of exterior
finish.
Assessor's Argument and Evidence: The Assessor's representative described how the assessment is
based upon one hundred percent of the fair market value based upon properties that are similar in use,
utility and function. This building is used as a private residence and so should be compared to other
residences. To determine the value of the appellants property, the Assessor used the price they paid for
the property in 2016 of$825,000 plus the estimated cost of the improvements reflected in the building
permits.
Decision: Comparing the assessment of other properties or other issues of uniformity are not sufficient
evidence of fair market value. 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 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 20-21-C
Taxpayer's Name: David & Nanci Pitkethly
Mailing Address: 819 Washington Street
City: Port Townsend State: WA Zip Code: 98368
Taxpayer's Parcel No: 989 704 110
Hearing Was Held On: Wednesday, February 24, 2021
Board Members Present: Daryl Gillette & Pete Raab
Decision of Board:
Value Sustained: $830,817
Value Changed From: To:
Other:
Recorded on Tape No: BOE 022421
Hearing Began at (time): 10:15 a.m. Ended at (time): 10:51 a.m.
(\°1(rilf\ 3)4.41
r nor Au orized Desi Date
Chairpe ( g )
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REV 60 0002e(w)(2/9/12)