HomeMy WebLinkAbout20-29-LO Karl & Sandra Jacobsen ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Karl & Sandra Jacobsen
Parcel Number(s): 977 100 811
Assessment Year: 2020 Case Number: BOE 20-29-LO
Date(s) of Hearing: 4/21/2021
Having considered the evidence presented by the parties in this appeal,the board hereby [5 I Sustains n Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $34,100 X Land $34,100
Improvements Improvements
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $34,100 Total $34,100
This decision is based on our finding that: (See Attached)
Dated this Z4 day May, 2021 Mailed: M 41 aCtrYI
At 1\1(74
Daryl Gil tte, Chairman u hannon, ' 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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call 1-800-647-7706. Teletype (TTY)users use the Washington Relay Service by calling 711.
Distribution: * Assessor * Petitioner * BOE File
FORM REV 64 0058(5/25/2017)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Appellant(s): Karl J. & Sandra J. Jacobsen
Appeal No.: BOE 20-29-LO
Parcel No: 977 100 811
Issue: Under appeal is the value of a single lot in Ocean Grove Estates at the intersection of Cape George
Road& Kruse Street. The appellants assert the true and fair market value of the property to be $15,000.
The Assessor's valuation of the property as of January 1, 2020 is $34,100.
Appellants'Argument and Evidence: The Appellant's petition listed the following reasons why the
value of the parcel should be reduced: (1)the lot will never be for sale so should not be assessed
compared to lots that have recently sold; (2)the property has a P.U.D. transformer vault which requires a
10-foot set back; (3)the property is on a busy secondary road with the accompanying road traffic noise;
(4) the lot, based on a square foot comparison, is assessed far above Mr. Jacobsen's comparables.
Assessor's Argument and Evidence: The Assessor's representative responded that the Assessors office
must assess properties at their current fair market value determined by recent sales of comparable
properties. To support the Assessor's values the representative put forward four comparables ranging in
sales prices from $43,000 to $160,000. Included were supporting sales analysis, field sheets and excise
tax affidavits. The Assessor's representative further explained that the assessments are not based on a
square foot calculation and should not be so compared. It should be noted that the subject lot was
assessed as having a secondary lot which could accommodate a septic system.As the result of the sale of
the secondary lot, the subject lot will probably receive a reduced assessment for the 2021 tax year.
Decision: The law requires that the Board of Equalization presume the Assessor's valuation to be correct
unless the Appellant(s) presents clear, cogent and convincing evidence to the contrary. After
consideration the Board finds that the Appellant(s) 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 20-29-LO
Taxpayer's Name: Karl & Sandra Jacobsen
Mailing Address: 4372 Discovery Road
City: Port Townsend State: WA. Zip Code: 98368
Taxpayer's Parcel No: 977 100 811
Hearing Was Held On: Wednesday, April 21, 2021
Board Members Present: Dave Garing and Daryl Gillette
Decision of Board:
Value Sustained: $34,100
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.
Carper n (or Author z d Designee) Da D3efl
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Teletype(TTY) users, please call (360) 705-6718. For tax assistance, call (360) 534-1400.
REV 60 0002e(w)(2/9/12)