HomeMy WebLinkAbout20-07-R Ward & Evangeline Mefford ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Ward and Evengeline Mefford
Parcel Number(s): 976 201 001
Assessment Year: 2020 Case Number: BOE 20-07-R
Date(s) of Hearing: 3/10/2021
Having considered the evidence presented by the parties in this appeal,the board hereby X Sustains n Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $152,460 X Land $152,460
X Improvements $542,061 X Improvements $542,061
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total 694 521
$ Total $694,521
This decision is based on our finding that: (See Attached)
Dated this day April, 2021 Mailed: 7 , doai
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Daryl Gillet*, Chairman Shannon, Executive 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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Distribution: * Assessor * Petitioner * BOE File
FORM REV 64 0058(5/25/2017)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Appellant(s): Ward and Evangeline Mefford
Appeal No.: BOE 20-02-LO
Parcel No.: 976 201 001
Issue: Under appeal is the value of the residential property located at 6943 Flagler Road,
Nordland, Washington. The appellants value the property at$625,000 ($135,000 for the land and
$490,000 for the improvements). The Appraisers valuation as of January 1, 2020 is $694,521
($152,460 for the land and $542,061 for the improvements).
Appellants'Arguments and Evidence: The appellants argue that property tax based on
comparative market values is a flawed system. Rather, the appellants suggest, a cost less
accumulated depreciation model would be a fairer method of appraisal. The appellants further
argue that a speculative real estate market penalizes current residents by artificially raising
prices.
Assessor's Arguments and Evidence: The Assessor's Representative presented three
comparable property sales ranging from $640,000 to $688,000. He argued that his comparables
justified the current assessment of the subject property under current assessment guidelines.
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 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 20-07-R
Taxpayer's Name: Ward & Evangeline Mefford
Mailing Address: 6943 Flagler Road
City: Nordland State: WA Zip Code: 98368
Taxpayer's Parcel No: 976 201 001
Hearing Was Held On: Wednesday, March 10, 2021
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained: $694,521
Value Changed From: To:
Other:
Recorded on Tape No: BOE 0031021
Hearing Began at (time): 10:27 a.m. Ended at (time): 10:58 a.m.
41/1((k) II ( a9
Chairpers r Authori ec •esignee Da -
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REV 60 0002e(w)(2/9/12)