HomeMy WebLinkAbout21-01-R Patricia Durbin ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Patricia A. Durbin, Trustee, Durbin Family Trust
Parcel Number(s): 957 306 704
Assessment Year: 2021 Case Number: BOE 21-01-R
Date(s) of Hearing: 1/19/2022
Having considered the evidence presented by the parties in this appeal,the board hereby n Sustains Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $413,032 X Land $413,032
X Improvements $465,878 X Improvements $465,878
nTimber/Minerals Timber/Minerals
Personal Property Personal Property
Total $878,910 Total $878,910
This decision is based on our finding that: (See Attached)
Dated this Z_cday February, 2022 Mailed]a-
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Daryl Gillette Chairman Julie annon, xecutiv ecretary
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: Patricia A. Durbin, Trustee, Durbin Family Trust
Appeal No.: BOE 21-10-R
Parcel No.: 957 306 704
Issue: Under appeal is a single-family residence at 1932 Washington Street, Port Townsend,
Washington, 98368. The three-bedroom, two story unique house is located in uptown with
prime views towards the bay. It has a living area of 3,664 square feet and no garage. It was
built in 1891, remodeled in 2001 and additions added in 2007. The appellant estimates the
value to be $781,152 ($417,684 for the land and $363,468 for the improvements). The
Assessor's valuation of the property as of January 1, 2021 was $878,910 ($413,032 for the
land and $465,878 for the improvements).
Appellant's Argument and Evidence:The appellant wrote and testified (1) there had been
no improvements since 2007, (2) there is an excessive increase in traffic and large trucks on
Washington Street, and bus traffic on the hill 12 times a day, (3) the new construction
impacted view, (4) homeless presence nearby, and (5) her access to the property and rear
view is impaired by her neighbor's "junk yard" along her only access road. The appellant did
not offer any comparable property sales.
Assessor's Argument and Evidence:The Assessor's representative presented sales of
comparable properties in the Uptown area. They ranged in value from $830,000 (sale date
November 1, 2021) to $1,595,000 (sale date December 12, 2019). Appellant's house would
have a higher value than even the lowest comparable which did not have the view, size or the
street appeal of the Appellant's house even with the limitations described by the Appellant.
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 21-01-R
Taxpayer's Name: Patricia A. Durbin, Trustee, Durbin Family Trust
Mailing Address: 1932 Washington Street
City: Port Townsend State: WA Zip Code: 98368
Taxpayer's Parcel No: 957 306 704
Hearing Was Held On: Wednesday, January 19, 2022
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained: $878,910
Value Changed From: To:
Other:
Recorded on Tape No: BOE 011922
Hearing Began at (time): 10:00 a.m. Ended at (time): 10:27 a.m.
(„ e (ficak, -2._ / z5 i 2_0,,,.„,
Chai person Authorized Designee) Date
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REV 60 0002e(w)(2/9/12)