HomeMy WebLinkAbout20-16-R Matthew Bye •
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Matthew Bye, Bye & Fernandez Living Trust
Parcel Number(s): 933 200 008
Assessment Year: 2020 Case Number: BOE 20-16-R
Date(s) of Hearing: 3/24/2021
Having considered the evidence presented by the parties in this appeal,the board hereby n Sustains n Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $263,340 X Land $263,340
X Improvements $538,983 X Improvements $486,660
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $802,323 Total $750,000
This decision is based on our finding that: (See Attached)
Dated this day April, 2021 Mailed: 11
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Gilletttt Chairman - Shannor, Executive Assistant
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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: Matthew Bye, Bye & Fernandez Living Trust
Appeal No.: BOE 20-16-R
Parcel No: 933 200 008
Issue: Under appeal is the value of the Appellant's residence located at 1104 Garfield Street, Port
Townsend, WA 98368. The Appellants' petition estimates the value to be $715,000 ($263,340 land and
$451,660 improvements). The Assessor's valuation of the property as of January 1, 2020 is $802,323
($263,340 land and $538,983 improvements).
Appellants'Argument and Evidence:
The Appellants in their written and testimony stated that they overpaid for the property based on
comparable sales in the neighborhood. They stated that the Assessor's representative incorrectly used
their purchase price for the property plus an amount reflecting a workshop that they built on the property.
They listed three recent property sales to support their position.
Assessor's Argument and Evidence: The Assessor's representative provided three comparable sales and
described how the fair market value of the Appellants' property was determined. The Assessor's
representative did not provide any information about the Appellant's list of recent neighborhood property
sales.
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 present evidence necessary to overcome the presumptive
correctness of the value established by the Assessor which was not addressed by the Assessor's
representative. The Board of Equalization determines that the valuation of the property as of January 1,
2020 is $750,000 ($263,340 land and $486,660 improvements).
Jefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 20-16-R
Taxpayer's Name: Matthew Bye
Mailing Address: 1104 Garfield Street
City: Port Townsend State: WA Zip Code: 98368
Taxpayer's Parcel No: 933 200 008
Hearing Was Held On: Wednesday, March 24, 2021
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained:
Value Changed From: $802,323 To: $750,000
Other:
Recorded on Tape No: BOE 032421
Hearing Began at (time): 11:47 a.m. Ended at (time): 11:56 a.m.
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Chairperson (or Authori d D signee) Date
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REV 60 0002e(w)(2/9/12)