HomeMy WebLinkAbout21-31-R Terri Wardrop, James Salter, Diane Bloom ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Terri Wardrop, James Salter, Diane Bloom
Parcel Number(s): 989 200 006
Assessment Year: 2021 Case Number: BOE 21-31-R
Date(s) of Hearing: 4/20/2022
Having considered the evidence presented by the parties in this appeal,the board hereby 11 Sustains E Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $121,000 X Land $121,000
X Improvements $271,791 X Improvements $197,000
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $392,791 Total $318,000
This decision is based on our finding that: (See Attached)
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Dated this day lty, 2022 Mai1e Lj�fi 2 ( 2-oa"a--
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Daryl Gil te, Chairman Julie annon, E ecutive Assistant
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
Appellants: Terri Wardrop, James Salter, Diane Bloom
Appeal No: BOE: 21-31-R
Parcel No: 989 200 006
Issue: Under appeal is the value of the land only located at 440 35th Sreet, Port
Townsend, Washington. The Appellants value the property at$318,000 ($121,000 for the
land and $197,000 for the Improvements/Buildings). The Appraiser's valuation of the
property as of January 1, 2021 is $392,791 ($121,000 for the land and $271,791 for
Improvements/Buildings).
Appellant's Argument and Evidence: The Appellant's stated that the property
assessment is based on the Assessors inspection of the exterior of the house only. The
Appellants provided photographic evidence to document the fact that the house was
incomplete in many trim and finish details. The Appellants felt that as a result of the
incomplete nature of the house the appraisal should be reduced by 20 percent. The
Appellants provided no documentary evidence of the cost to bring the house the house up
to completed status, or comparable house sales to contradict the Assessors assessment.
Assessor's Argument and Evidence: The Assessor's Representative presented three
comparable property sales. The Representative explained fair market value of real estate
in Jefferson County had risen as evidenced in his comparables, and that the level of
completeness was factored in.
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 present
clear evidence to overcome the presumptive correctness of the value established by the
Assessor. The Board of Equalization overturns the Assessor's determined value of
$271,791 for the Improvements/Buildings. The new valuation is $244,612. The land
value remains at $121,000.
Total property value: $365,612.
Jefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 21-31-R
Taxpayer's Name: Terri M. Wardrop, James M. SaRer, Diane Bloom
Mailing Address: 440 35th Street
City: Port Townsend State: WA. Zip Code: 98368
Taxpayer's Parcel No: 989 200 006
Hearing Was Held On: Wednesday, April 20, 2022
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained:
Value Changed From: $392,791.00 To: $365,612.00
Other:
Recorded on Tape No: BOE 042022
Hearing Began at (time): 10:30 a.m. Ended at (time): 10:48 a.m.
06,A0 1 ,Chairpersorized Designee) Date
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REV 60 0002e(w)(2/9/12)