HomeMy WebLinkAbout20-27-R Karl & Sandra Jacobsen ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Karl & Sandra Jacobsen
Parcel Number(s): 001 321 012
Assessment Year: 2020 Case Number: BOE 20-27-R
Date(s) of Hearing: 4/21/2021
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 $318,234 X Land $318,234
X Improvements $640,371 X Improvements $640,371
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $958,605 Total $958,605
This decision is based on our finding that: (See Attached)
Dated this 24o day May, 2021 Ma'led: I'�� acf,, aoal
[R, k‘i AJCZ'14
Daryl ZA, Chairman anno , 1 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(s): Karl & Sandra Jacobsen
Appeal No.: BOE 20-27-R
Parcel No.: 001 321 012
Issue: Under appeal is a single-family residence at 4732 Discovery Road in Port Townsend. The house is
located on .70 acres with 115 feet of waterfront and has an area of 2,874 s/f with a basement of the same
size and an attached garage of 749 s/f. The property has an old outbuilding and stairs to the beach. The
appellants estimate the value to be $833,634 ($287,445 for the land and $546,189 for the improvements).
The Assessor's valuation of the property as of January 1, 2020 was $958,605 ($318,234 for the land and
$640,371 for the improvements).
Appellant's Argument and Evidence: The appellants stated in their petition that (1) the property has
been overvalued for several years, (2)properties should not be valued based on recent sales because the
current sales are artificially high, (3)the current increase in valuation of approximately 9.5% and
previous years of 10% or more are far above the actual increase for like properties in Jefferson County,
and (4) there is a busy street behind their house. The Appellants did submit a list of 4 property sales two
of which were also included in the sales that the Assessor's representative identified as comparable sales.
Assessor's Argument and Evidence: The Assessor's representative presented three comparable sales of
waterfront property in Port Townsend. The assessment is required to be based on the current fair market
value as evidenced by sale of comparable properties. They ranged in value from $1,200,000 (sale date
November 18, 2016) to $845,000 (sale date May 29, 2020). Comparable#1 at$1,200,000 with a sale date
in 2016 was the most similar to Appellant's property in size and similar high-quality construction
waterfront. The value placed upon the Appellant's house was substantially less than that. The
Appellant's house is close to a busy road.
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 appellants did not present clear, cogent, and convincing 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 20-27-R
Taxpayer's Name: Karl & Sandra Jacobsen
Mailing Address: 4372 Discovery Road
City: Port Townsend State: WA. Zip Code: 98368
Taxpayer's Parcel No: 001 321 012
Hearing Was Held On: Wednesday, April 21, 2021
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained: $958,605
Value Changed From: To:
Other:
Recorded on Tape No: BOE 042121
Hearing Began at (time): 10:04 a.m. Ended at (time): 11:08 a.m.
a(P. a)al
Chairperson (or Authorized besignee) Date
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REV 60 0002e(w)(2/9/12)