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HomeMy WebLinkAbout21-02-R William & Colette Lopeman ORDER OF THE JEFFERSON COUNTY BOARD OF EQUALIZATION Property Owner: William and Colette Lopeman Parcel Number(s): 901 101 011 Assessment Year: 2021 Case Number: BOE 21-02-R Date(s) of Hearing: 1/19/2022 Having considered the evidence presented by the parties in this appeal,the board hereby [5 I Sustains❑ Overrules the determination of the Assessor. Assessor's Determination BOE Determination: X Land $69,277 X Land $69,277 X Improvements $118,786 X Improvements $118,786 Timber/Minerals Timber/Minerals Personal Property Personal Property Total $188,063 Total $188,063 This decision is based on our finding that: (See Attached) Dated this i'day February, 2022 Mail d: 1 �l do0-6)- t---&ifedU Daryl Gillett , Chairman Juli annon, Executive Secretary 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 Appellants: William and Colette Lopeman Appeal No: BOE: 21-02-R Parcel No: 901 101 011 Issue: Under appeal is the value of the residential property located at 10213 Rhody Dr., Chimacum, WA. The Appellant values the property at$149,277 ($69,277 for the land and $80,000 for the improvement/buildings). The Appraiser's valuation of the property as of January 1, 2021 is $188,063 ($69,277 for the land and $118,786 for the improvements). Appellant's Argument and Evidence:The Appellant argues that the property assessment does not take into consideration the fact the property would be difficult to sell due to financial institutions reluctance to finance mobile homes manufactured before 1978. The Appellant offered no supporting comparables or evidence to support his belief that a potential buyer could not find financing to buy the subject property if it were offered. 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 stressed that while financing a sale of the property may be awkward, the value of the property is correctly reflected in the County's appraisal. 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 21-02-R Taxpayer's Name: William and Colette Lopeman Mailing Address: 10213 Rhody Drive City: Chimacum State: WA Zip Code: 98325 Taxpayer's Parcel No: 901 101 011 Hearing Was Held On: Wednesday, January 19, 2022 Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab Decision of Board: Value Sustained: $188,063 Value Changed From: To: Other: Recorded on Tape No: BOE 011922 Hearing Began at (time): 10:34 a.m. Ended at (time): 10:53 a.m. Nkt c WaL) 2-I 2,5 (-2.0"2:2- Chair per or Authorized Designee) Date I 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. REV 60 0002e(w)(2/9/12)