HomeMy WebLinkAbout20-28-R Karl & Sandra Jacobsen ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Karl & Sandra Jacobsen
Parcel Number(s): 921 182 023
Assessment Year: 2020 Case Number: BOE 20-28-R
Date(s) of Hearing: 4/21/2021
Having considered the evidence presented by the parties in this appeal,the board hereby (f I Sustains C Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $180,280 X Land $180,280
X Improvements $237,904 x Improvements $327,904
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $418,184 Total $418,184
This decision is based on our finding that: (See Attached)
Dated thisZb day May, 2021 Mai ed: ,a
( (k) ( l
Daryl Gille , Chairman Julie hanno , 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
Karl & Sandra Jacobsen
Appeal No.: BOE 20-28-R
Parcel No.: 921 182 023
Issue:Under appeal is a single-family residence at 383 Old Oak Bay Road, Port Hadlock, Washington,
98339. The house is located on 1.59 acres with 101 feet of waterfront and has a living area of 1,724
square feet, an attached garage, two sheds and stairs to the beach. The appellants estimate the value to be
$326,431 ($191,622 for the land and $134,809 for the improvements). The Assessor's valuation of the
property as of January 1, 2020 was $418,184 ($180,280 for the land and $237,904 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) the home has not been remodeled or updated since it was built in
1982, and (3) it still has its original roof from 1982. The Appellants did submit a list of the appraised
values (not property sales) for 3 properties.
Assessor's Argument and Evidence: The Assessor's representative presented three comparable sales of
waterfront property. 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 $431,000 (sale date 10/7/2019)to $589,000
(sale date 3/4/2020). He indicated that the Appellant's first comparable was a house that was gutted due
to earth movement issues, the second comparable was unfinished construction, and the third could be
undervalued on its assessment. His list of comparables reflected real property sales not assessed values.
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 20-28-R
Taxpayer's Name: Karl & Sandra Jacobsen
Mailing Address: 4372 Discovery Road
City: Port Townsend State: WA. Zip Code: 98368
Taxpayer's Parcel No: 921 182 023
Hearing Was Held On: Wednesday, April 21, 2021
Board Members Present: Dave Garing, Daryl Gillette & Margaret Taylor
Decision of Board:
Value Sustained: $418,184.00
Value Changed From: To:
Other:
Recorded on Tape No: BOE 041221
Hearing Began at (time): 10:04 a.m. Ended at (time): 11: 08 a.m.
r
Ch it rso (or�'Aut o ized Desit gn�e) Date
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REV 60 0002e(w)(2/9/12)