HomeMy WebLinkAbout21-04-LO Ronald & Marcia Hildebrandt ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Ronald D. and Marcia M. Hildebrandt
Parcel Number(s): 994 600 209
Assessment Year: 2021 Case Number: BOE 21-04-LO
Date(s) of Hearing: 2/2/2022
Having considered the evidence presented by the parties in this appeal,the board hereby X❑ Sustains C Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $1,350 350
X Land $1,350
Improvements Improvements
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $1,350 Total $1,350
This decision is based on our finding that: (See Attached)
Dated this 2Sday February, 2022 Mai •d: fy\eifc a-, ,30a-
-ft&4-art, {l rv0
Daryl Gille e, Chairman 4IPP annon, cutive 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.
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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
Appellants: Ronald D. and Marcia M. Hildebrandt
Appeal No: BOE 21-04-LO
Parcel No: 994 600 209
Issue: Under appeal is the value of land only located at Shine 2ed BLK 2 Lot 9
W/EASE. The Appellants values the property at$1,000 with no improvements. The
Appraiser's valuation of the property as of January 1, 2021 is $1,350.
Appellant'sArgument and Evidence:The Appellants argues that the land has been
designated as unbuildable as it is located in a flood plane and lies entirely in a
wetland. The Appellants have no plans to develop the property in any way and, in
fact, intend it to be protected as part of the local estuary system. Due to the situation
of the subject property not being directly adjacent to their primary property, the
Appellants feel their property should not be valued as high as neighboring lots that
enjoy greater accessibility.
Assessor's Argument and Evidence:The Assessor's Representative argued that the
unbuildable nature of the property is reflected in the current valuation. All such
designated properties are given a token valuation, which falls within a reasonable
range of what the property might sell for.As properties in Jefferson County increase
unbuildable lots as
they
contribute to the environmental
in value, so do the values of
health of the neighborhood.
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 21-04-LO
Taxpayer's Name: Ronald D. and Marcia M. Hildebrandt
Mailing Address: 262 Margaret Street
City: Port Ludlow State: WA Zip Code: 98365
Taxpayer's Parcel No: 994 600 209
Hearing Was Held On: Wednesday, February 2, 2022
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained: $1 ,350.00
Value Changed From: To:
Other:
Recorded on Tape No: BOE 020222
Hearing Began at (time): 10:04 a.m. Ended at (time): 10:19 a.m.
(� 2/25
Chairperson ( authorized Designee)
Dat
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REV 60 0002e(w)(2/9/12)