HomeMy WebLinkAbout20-04-R Phillip & Lee Jenkins ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Phillip &Lee Jenkins Trust
Parcel Number(s): 989 713 905
Assessment Year: 2020 Case Number: BOE 20-14-R
Date(s) of Hearing: 3/24/2021
Having considered the evidence presented by the parties in this appeal,the board hereby X Sustains t l Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $176,000 X Land $176,000
X Improvements $449,813 X Improvements $449,813
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $625,813 Total $625,813
This decision is based on our finding that: (See Attached)
Dated this () day April, 2021 Mailed: IVA c I
Ctie W9Atift—L (141/44\(
Dary Gille , Chairman — '�lj, Shann , 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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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: Phillip & Lee Jenkins Trust
Appeal No.: BOE 20-14-R
Parcel No: 989 713 905
Issue: Under appeal is the value of the Appellant's residence located at 633 Lawrence Street, Port
Townsend, WA 98368. The Appellants' petition estimates the value to be $582,610 ($162,000 land and
$420,610 improvements). The Assessor's valuation of the property as of January 1, 2020, is $625,813
($176,000 land and $449,813 improvements).
Appellants'Argument and Evidence: The Appellants in their written and testimony stated that increase
in the valuation of the property exceeded the rate of inflation, including the cost-of-living adjustment for
Social Security.
Assessor's Argument and Evidence: The Assessor's representative provided three comparable sales and
described how the the fair market value of the Appellants' property was determined. The Assessor is
required to assess the property at its fair market 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 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 20-14-R
Taxpayer's Name: Philip & Lee Jenkins
Mailing Address: 633 Lawrence Street
City: Port Towsnend State: WA Zip Code: 98368
Taxpayer's Parcel No: 989 713 905
Hearing Was Held On: Wednesday, March 24, 2021
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained: $625,813
Value Changed From: To:
Other:
Recorded on Tape No: BOE 032421
Hearing Began at (time): 10:45 a.m. Ended at (time): 11:01 a.m.
aDa
Chairpers r Auth riz d Designee) Date I
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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)