HomeMy WebLinkAbout21-21-R Ryan E. and Marcie L. Lammers ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Ryan E. and Marcie L. Lammers
Parcel Number(s): 948 317 806
Assessment Year: 2021 Case Number: BOE 21-21-R
Date(s) of Hearing: 3/30/2022
Having considered the evidence presented by the parties in this appeal,the board hereby 111 Sustains El Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $91,026 X Land $81,923
X Improvements $24,338 X Improvements $21,904
Timber/Minerals Timber/Minerals
nPersonal Property Personal Property
Total $115,364 Total $103,827
This decision is based on our finding that: (See Attached)
Dated this 20 day April, 2022 Mailed: t c ' c7D -
ft&diktt t(t)---)1441A0A
Daryl Gill ate, Chairman J Shannon, 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.
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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: Ryan E.and Marcie L.Lammers
Appeal No: BOE: 21-21-R
Parcel No: 901 112 032
Issue: Under appeal is the value of the residential property located at 10232 Rhody
Dr., Chimacum, WA. The Appellant values the property at$53,684 ($48,684 for the
land and $5,000 for the improvement/buildings). The Appraiser's valuation of the
property as of January 1, 2021 is $115,364 ($91,026 for the land and $24,338 for the
improvements).
Appellant's Argument and Evidence:The Appellant's stated that the property
assessment is based solely on the purchase price and is far above the percentage
value of recently sold homes in the neighborhood. The Appellant's presented
numerous documents to support their case. The Appellant's stated the purchase
price wasn't what the property is worth, but it is what they paid for it. The purchase
price was negotiated with a reluctant seller as part of a package deal.
The Appellant's further stated that the poor condition of the property was unknown
to them at the time of purchase and was not reflected in the assessor's appraisal.
The Appellant's stated they had suspended their exercise of due diligence in order to
facilitate a quick sale.
Assessor's Argument and Evidence:The Assessor's Representative presented three
comparable property valuations. The Representative explained that he must
establish market value as equal to the sales price arrived at as the result of an arm's
length transaction between an independent buyer and an independent seller. The
appraisal value must equal the market value.
The Assessor stated he would recognize a reduced valuation based on the trending
value disparity between the appraisal date and the sale date.
Decision:The Board of Equalization overrules the Assessor's original valuation and
finds that that the true and fair market value is $103,827 ($81,923 for the land and
$21,904 for the improvements.)
Jefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 21-21-R
Taxpayer's Name: Ryan E. and Marcie L. Lammers
Mailing Address: 10234 Rhody Drive
City: Chimacum State: WA Zip Code: 98325
Taxpayer's Parcel No: 901 112 032
Hearing Was Held On: Wednesday, March 30, 2022
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained:
Value Changed From: $115,364 To: $103,827
Other:
Recorded on Tape No: BOE 033022
Hearing Began at (time): 10:03 a.m. Ended at (time): 11:29 a.m.
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Chairperso r Au horized Designee) Date
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REV 60 0002e(w)(2/9/12)