HomeMy WebLinkAbout20-36-C Sherri Johnston ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Sherri Johnston
Parcel Number(s): 941 700 223
Assessment Year: 2020 Case Number: BOE 20-36-C
Date(s) of Hearing: 5/5/ 2021
Having considered the evidence presented by the parties in this appeal,the board hereby X Sustains Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $12,000 X Land $12,000
X Improvements $35,154 X Improvements $35,154
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $47,154 Total $47,154
This decision is based on our finding that: (See Attached)
Dated this 210 day May, 2021 Mailed: ! alp, a0ai
Diam)Q r
Daryl Gi lette, Chairman Shanno t, 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: Sherri Johnston
Appeal No.: BOE 20-36-C
Parcel No.: 941 700 223
Issue: Under appeal is the value of the commercial property located at 44 Brinnon Lane,
Brinnon, Washington. The Appellant values the property at $40,000 ($12,000 for the land
and $28,500 for the improvement/buildings). The Appraiser's valuation of the property as
of January 1, 2020 is $47,154, ($12,000 for the land and $35,154 for the improvements).
Appellant's Argument and Evidence: The Appellant argues that the property assessment
has risen too fast over the past year. Though unable to attend our hearing, the Appellant
argued via Go to Meeting, that the property value suffers from a depressed economy in
Brinnon which makes it difficult to pay taxes The Appellant further sites no recent
improvements, lack of maintenance and a theft problem as reasons to devalue the property.
The Appellant feels that in its present condition the property is not worth the assessed value.
The Appellant offered no supporting comparables or evidence to support an evaluation
based on income.
Assessor's Argument and Evidence: The Assessor's Representative presented three
comparable property valuations. The Representative further argued that the comparables
were representative of the current market. The Representative noted that while the abrupt
rise in the assessment seemed unreasonable, the property's assessed value had not changed
between 2014 and 2019. The assessment increase of$6,654 over 6 years fairly represented
the current real estate market.
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.
Jefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 20-36-C
Taxpayer's Name: Sherri Johnston
Mailing Address: PO Box 88
City: Hoodsport State: WA Zip Code: 98548
Taxpayer's Parcel No: 941 700 223
Hearing Was Held On: Wednesday, May 5, 2021
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained: $47,154.00
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.
- 441\1
i Date
�or Autho zed Des gre' it\61 ,
I
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REV 60 0002e(w)(2/9/12)