HomeMy WebLinkAbout21-24-LO Karl J. and Sandra Jacobsen ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Karl J. and Sandra Jacobsen
Parcel Number(s): 977 100 811
Assessment Year: 2021 Case Number: BOE 21-24-LO
Date(s) of Hearing: 3/30/2022
_ Having considered the evidence presented by the parties in this appeal,the board hereby Sustains[ I Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $27,500 X Land $20,625
Improvements Improvements
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $27,500 Total $20,625
This decision is based on our finding that: (See Attached)
Dated this Z,O day April, 2022 Mailed: I t (93a-a--
41c�
Daryl Gille e, Chairman hannon, xecutive 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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Distribution: * Assessor * Petitioner * BOE File
FORM REV 64 0058 (5/25/2017)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Appellant(s): Karl J.&Sandra J.Jacobsen
Appeal No.: BOE 21-24-LO
Parcel No: 977 100 811
Issue: Under appeal is the value of is an unimproved lot at the intersection of Cape George Road &
Kruse Street. The appellants assert the true and fair market value of the property to be $8,600
(land only). The Assessor's valuation of the property as of January 1, 2021 is $27,500.
Appellants'Argument and Evidence: The appellants assert that similar lots at Ocean Grove range
in assessed value from $12,100 to $8,525. They describe that the P.U.D.vault reduces the useable
lot size resulting in an unbuildable lot.
Assessor's Argument and Evidence:The Assessor's representative listed three sales in 2020 and
2021.The Assessor's representative describes a reduction in the valuation of the lot due to its
unbuildable nature. The Assessor's representative also at the BOE Hearing gave the unbuildable lot
a further 75% reduction of market value for a similar lot. The representative also describes that
previously the lot had a discount as an accessory lot to a main lot. But since it was transferred to
another owner, it was no longer eligible for the discount.
Decision:The Board of Equalization overrules the Assessor's original valuation and finds that that
the true and fair market value is $20,625.00
Jefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 21-24-LO
Taxpayer's Name: Karl & Sandra Jacobsen
Mailing Address: 4372 Discovery Road
City: Port Townsend State: WA. Zip Code: 98368
Taxpayer's Parcel No: 977 100 811
Hearing Was Held On: Wednesday, March 30, 2022
Board Members Present: Dave Garing and Daryl Gillette
Decision of Board:
Value Sustained:
Value Changed From: $27,500 To: $20,625
Other:
Recorded on Tape No: BOE 033022
Hearing Began at (time): 11:32 a.m. Ended at (time): 11:49 a.m.
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�Chairperso ( r Athonzed Designee) Date
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REV 60 0002e(w)(2/9/12)