HomeMy WebLinkAbout20-02-LO Lorraine Hamada & Cavin RichieMIIlk
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Lorraine Hamada& Cavin Richie
Parcel Number(s): 921 324 019
Assessment Year: 2020 Case Number: BOE 20-02-LO
Date(s) of Hearing: 3/10/2021
Having considered the evidence presented by the parties in this appeal,the board hereby n Sustains C Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $43,017 X Land $43,017
Improvements Improvements
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $43,017 Total $43,017
This decision is based on our finding that: (See Attached)
Dated this (, day April, 2021 Mailed: f -7, C
D6/4
- t: 44/04
Daryl Gillett hai an
Julie Shannon, Ex Ytive 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: * Assessor * Petitioner * BOE File
FORM REV 64 0058 (5/25/2017)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Appellant: Lorraine Hamada & Cavin Richie
Appeal No.: BOE 20-02-LO
Parcel No.: 921 324 019
Issue: Under appeal is the value of a commercial property used as a single-family residence located at
6391 Oak Bay Road, Port Ludlow, Washington, 98365. The Appellants petition estimates the value to be
$39,000 (land only). The Assessor's valuation of the property as of January 1, 2020 is $43,017 (land
only).
Appellant's Argument and Evidence: The Appellants in their written and testimony stated that the
property was-unbuildable due to its location next to Mats Mats Bay, wetlands, a stream, and inability to
perk or to provide potable water. The Appellants noted the lack of comparable property sales.
Assessor's Argument and Evidence: The Assessor's representative also noted the lack of comparable
sales but did provide two properties that combined the residence with the waterfront access in one tax
parcel. Those sales were for$475,000 and $400,000. The Appellants residence is assessed at$270,000
(land$88,941 and improvements $181,764). The waterfront access and view lot were valued at$43,017.
If it were combined into one tax parcel, the total would be $313,017 well under the comparable sales. Of
further note, the Appellants purchased the lot in August, 2003 for $47,000.
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 20-02-LO
Taxpayer's Name: Lorraine Hamada & Cavin Richie
Mailing Address: 6391 Oak Bay Road
City: Port Ludlow State: WA Zip Code: 98365
Taxpayer's Parcel No: 921 324 019
Hearing Was Held On: Wednesday, March 10, 2021
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained: $43,017
Value Changed From: To:
Other:
Recorded on Tape No: BOE 0031021
Hearing Began at (time): 10:12 a.m. Ended at (time): 10:27 a.m.
Chair son (or uthorized Designee) Date
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Teletype (TTY) users, please call (360) 705-6718. For tax assistance, call (360) 534-1400.
REV 60 0002e(w)(2/9/12)