HomeMy WebLinkAbout21-15-R Timothy D. & Patricia Van Horn ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Timothy D. & Patricia A. Van Horn
Parcel Number(s): 950 100 335
Assessment Year: 2021 Case Number: BOE 21-15-R
Date(s) of Hearing: 3/2/2022
Having considered the evidence presented by the parties in this appeal, the board hereby I I Sustains Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $133,250 X Land $133,250
X Improvements $324,217 X Improvements $324,217
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $457,467 Total $457,467
This decision is based on our finding that: (See Attached)
Dated this 26day April, 2022 Ma led: I Pi a0,
Gait,
Daryl Gill , Chairman Ju ' Shannon, Executive Secretary
NOTICE
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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(s): Timothy D. & Patricia A. Van Horn
Appeal No.: BOE 21-15-R
Parcel No.: 950 100 335
Issue: Under appeal is a single-family residence located at 1345 Thorndyke Road in Port
Ludlow. The appellants assert the true and fair market value of the property to be $416,217
($92,000 for the land and $324,217 for the improvements). The Assessor's valuation of the
property as of January 1, 2021 is $457,467 ($133,250 for the land and $324,217 for the
improvements).
Appellants'Arguments and Evidence: The appellants assert that the property consists of two
parcels and that one of the parcels was overvalued and unbuildable. The appellants listed two
sales of unbuildable lots.
Assessor's Arguments and Evidence: The Assessor's representative presented current sales data
from three other properties on Thorndyke Road. They were purchased between 2018 for
$585,000 and 2020 for $599,500. Properties are valued as a whole. If the amount assigned to
the land decreases, then the value of the improvements increases. If the value of a portion of the
land decreases, the value of the remaining land increases. The total assessment needs to be
supported by fair market value as determined by comparable sales.
Decision: After thoughtful consideration the Board finds that the appellants did not present the
clear, cogent, and convincing 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 21-15-R
Taxpayer's Name: Timothy & Patricia Van Horn
Mailing Address: 1345 Thorndyke Road
City: Port Ludlow State: WA Zip Code: 98365
Taxpayer's Parcel No: 950 100 335
Hearing Was Held On: Wednesday, March 2, 2022
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained: $457,467.00
Value Changed From: To:
Other:
Recorded on Tape No: BOE 030222
Hearing Began at (time): a.m. Ended at (time): a.m.
(la
'6tektk 2.1) (1
Chairperson ( utl�o�ized Designee) Date
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REV 60 0002e(w)(2/9/12)