HomeMy WebLinkAbout20-10-LO Benjamin Merrit ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Benjamin S. Merrit
Parcel Number(s): 984 602 402
Assessment Year: 2020 Case Number: BOE 20-10-LO
Date(s) of Hearing: 3/24/2021
Having considered the evidence presented by the parties in this appeal,the board hereby X Sustains C Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $163,318 X Land $163,318
Improvements Improvements
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $163,318 Total $163,318
This decision is based on our finding that: (See Attached)
Dated this , day April, 2021 Mailafpn -(b1
Daryl Gille , Chairman Shanno ,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: Benjamin S. Merrit
Appeal No.: 20-10-LO
Parcel No.: 984 602 402
Issue: Under appeal is the value of a high bank, east facing water view lot. No street address
given. Parcel number, 984 602 402. The appellant values the property at $152,925 (land only).
The Appraisers valuation as of January 1, 2020 is $163,318 (land only).
Appellants'Argument and Evidence: The appellants argument in their written and verbal
testimony stated that the property was located in a Critical Area, that the property was an
Environmentally Sensitive Area, prohibitively unbuildable due to its location. The appellant
provided no evidence or documentation to substantiate these claims.
Assessor's Argument and Evidence: The Assessor's representative presented a copy of the
Statutory Warranty Deed for the purchase of subject property dated August 4, 2005 for
$365,000. The Assessor's representative also noted that the Deed noted a perpetual
non-exclusive easement for the purpose of ingress, egress, access and for placement,
construction maintenance and repair of a private driveway through and across vacated Clallam
Street. The Assessor's representative also included 3 pages of Sales Chart Listings showing the
comparison between actual sales in relationship to assessed value. On page 1 of 35 properties, 19
had been assessed"very low", 9 "low" and 1 was "high" and 6 were within the accepted margin
of error. What the Sales Chart Listings showed, was an 80%preponderance of properties in Port
Townsend being assessed either"low" or"very low" in comparison to actual sales or true and
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 20-10-LO
Taxpayer's Name: Benjamin Merrit
Mailing Address: PO Box 1889
City: Port Towsnend State: WA Zip Code: 98368
Taxpayer's Parcel No: 984 602 402
Hearing Was Held On: Wednesday, March 24, 2021
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained: $163,318
Value Changed From: To:
Other:
Recorded on Tape No: BOE 032421
Hearing Began at (time): 10:17 a.m. Ended at (time): 10:44 a.m.
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REV 60 0002e(w)(2/9/12)