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HomeMy WebLinkAbout21-08-R Noel Kitchen ORDER OF THE JEFFERSON COUNTY BOARD OF EQUALIZATION Property Owner: Noel Kitchen Parcel Number(s): 936 904 605 Assessment Year: 2021 Case Number: BOE 21-08-R Date(s) of Hearing: 2/16/2022 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: ©Land $204,125 X Land $204,125 X Improvements $509,559 X Improvements $509,559 Timber/Minerals Timber/Minerals Personal Property Personal Property Total $713,684 Total $713,684 This decision is based on our finding that: (See Attached) Dated this 7 day April, 2022 Mailed: 'krJ l d , O -- D6,4 c V� 6)1 Daryl GilleYte, Chairman J: '- on, E ecutive 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 Appellant: Noel Kitchen Appeal No.: BOE 21-08-R Parcel No.: 936 904 605 Issue: Under appeal is a single-family residence at 5821 Hill Street, Port Townsend, Washington, 98368. The appellant estimates the value to be $613,684 ($204,125 for the land and $400,000 for the improvements). The Assessor's valuation of the property as of January 1, 2021 is $713,684 ($204,125 for the land and $509,559 for the improvements). Appellant's Argument and Evidence:The appellant wrote and testified that he had overpaid by $75,000 to $100,00 when he purchased the property on January 29, 2021 for $825,000. He said: the upstairs bedrooms are small, it is on the smallest lot, some windows are warped, and there is no garage. The appellant listed four recent sales with values ranging from $705,250 - $733,000. Assessor's Argument and Evidence:The Assessor's representative presented sales of comparable properties in the North Beach area. They ranged in value from $845,000 (sale date November, 3, 2021) to $648,000 (sale date April 19, 2019). He indicated that Appellant purchased the property with the knowledge of its limitations for$825,000 on January 29, 2021 and the assessed value as of January 1, 2021 is $713,584 which is much less than the purchase price. Decision:After thoughtful consideration, the Board finds that the appellant did not present the clear, cogent, and convincing evidence legally required 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 21-08-R Taxpayer's Name: Noel Kitchen Mailing Address: 2525 Arapahoe Ae. Unit E-4 City: Boulder State: CO Zip Code: 80302 Taxpayer's Parcel No: 936 904 605 Hearing Was Held On: Wednesday, February 16, 2022 Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab Decision of Board: Value Sustained: $713,684.00 Value Changed From: To: Other: Recorded on Tape No: BOE 021622 Hearing Began at (time): 10:04 a.m. Ended at (time): 10:19 a.m. Gs G dChairperson (aAuthorized -Designee) Date To ask about the availability of this publication in an alternate format for the visually impaired, please call (360) 705-6715. I e call (360) 705-6718. For tax assistance, call (360) 534-1400. Teletype (TTY) users, please Yp P REV 60 0002e(w)(2/9/12)