HomeMy WebLinkAbout20-17-LO Janice Kugel ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Janice Kugel
Parcel Number(s): 976 800 062
Assessment Year: 2020 Case Number: BOE 20-17-LO
Date(s) of Hearing: 4/7/2021
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 $46,000 X Land $46,000
Improvements Improvements
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $46,000 Total $46,000
This decision is based on our finding that: (See Attached)
Dated this Z,(p day April, 2021 Mai d: 'f 1 2 Lt ' 1
tk-cosliX uL, (9i`(
Daryl GilleD6A4i
Chairman Julie annon, xecutive 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: Janice Kugel
Appeal No.: BOE 20-17-LO
Parcel No: 976 800 062
Issue: Under appeal is the value of a 1.27-acre parcel in Oak Bay Waterfront Tracts. No address
given. The appellant values the property at$42,000 (land only). The Assessor's valuation as of
January 1, 2020 is $46,000 (land only).
Appellants'Argument and Evidence: The appellant stated in their written testimony that the
property was "deemed unbuildable" "due to restrictions regarding well permitting". The
appellant provided no evidence or documentation to substantiate these claims.
Assessor's Argument and Evidence: The Assessor's representative presented a nearby land sale
comparable that had sold for $50,000 and had the same assessment as the subject property of
$46,000. The Assessor's representative also included a graph where there was a preponderance
of assessments that were either"Low" or"Very Low" in relationship to sales of same properties.
Upon questioning, the Assessor's representative also noted in verbal testimony that parcels on
either side of subject parcel were developed.
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 20-17-LO
Taxpayer's Name: Janice Kugel
Mailing Address: 4415 Launa Place, No.108
City: Boulder State: CO. Zip Code: 80302
Taxpayer's Parcel No: 976 800 062
Hearing Was Held On: Wednesday, April 7, 2021
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained: $46,000
Value Changed From: To:
Other:
Recorded on Tape No: BOE 0040721
Hearing Began at (time): 10:03 a.m. Ended at (time): 10:05 a.m.
Chairpe on (or Au orized Designee)
at
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REV 60 0002e(w)(2/9/12)