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Home My WebLink About20-37-C Sherri Johnston ORDER OF THE JEFFERSON COUNTY BOARD OF EQUALIZATION Property Owner: Sherri Johnston Parcel Number(s): 602 353 053 Assessment Year: 2020 Case Number: BOE 20-37-C Date(s) of Hearing: 5/5/2021 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 $54,581 X Land $54,581 X Improvements $242,592 X Improvements $242,592 Timber/Minerals Timber/Minerals Personal Property Personal Property Total $297,173 Total $297,173 This decision is based on our finding that: (See Attached) Dated this day May, 2021 Maile t xa"I ikGALCX (k A' Pr Daryl Gill te, Chairman nnon, " ecutive 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. To ask about the availability of this publication in an alternate format for the visually impaired 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: Sherri M. Johnston Appeal No.: BOE 20-37-C Parcel No: 602 353 053 Issue: Under appeal is the value of a parcel in Brinnon at 73 Picinni Lane, which has 4 unheated mini storage buildings. The appellant estimates the true and fair market value of the property to be $167,068 ($37,481 for land, $129,587 for buildings). The Assessor's valuation of the property as of January 1, 2020 is $297,173 ($54,581 for land, $242,592 for buildings). Appellants'Argument and Evidence: The Appellant's petition listed the following reasons why the value of the parcel should be reduced: "Brinnon is an economically depressed rural area, no improvements made to building or land. Buildings need maintenance" Assessor's Argument and Evidence: The Assessor's representative presented 39 pages of written documentation. This included index, field sheets of subject property, Marshall and Swift Commercial estimate reports, pictures of buildings 1, 2, 3, and 4, drawings of all 4 buildings, screen shot of roll history, maps, field sheets of comparable properties, Marshall and Swift commercial report on all comparables, Field sheets for all comparable properties, data of all Mini Storage Buildings in Brinnon. 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 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. EXHIBIT A Information Required in Appeal An appeal must include specific market reasons why you believe the Assessor's valuation is incorrect. Statements that the Assessor's valuation is too high or property taxes are excessive are not sufficient. You must be specific as to why the assessed value does not reflect market value. Examples might include: • Recent appraisal of your property. • Excessive deterioration of your property. • Sales of similar properties reflecting a lower value for your property. • A map showing the location of your property and comparable sales properties. • Appraisals prepared by others. • Documentation by others concerning problems. • Written estimates of the cost to repair problems. • Photographs. Approved appraisal methods the Appellant could use: • Market or sales comparison. • Cost. • Income capitalization approach for income producing properties. • Or a combination of the approaches above. Jefferson County Board of Equalization Board Clerk's Record of Hearing Petition No: BOE 20-37-C Taxpayer's Name: Sherri Johnston Mailing Address: PO Box 88 City: Hoodsport State: WA Zip Code: 98548 Taxpayer's Parcel No: 602 353 053 Hearing Was Held On: Wednesday, May 5, 2021 Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab Decision of Board: Value Sustained: $279,173.00 Value Changed From: To: Other: Recorded on Tape No: BOE 050521 Hearing Began at (time): 10:05 a.m. Ended at (time): 10:34 a.m. ., 1\ . , C irpe n (or Auth iz d Designee D to 41 To ask about the availability of this publication in an alternate format for the visually impaired, please call (360) 705-6715. Teletype(TTY) users, please call (360)705-6718. For tax assistance, call (360)534-1400. 2/ /12 REV 60 0002e(w)( 9 )