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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) juke Dated this day lty, 2022 Mai1e Lj�fi 2 ( 2-oa"a-- -14\111/(4.( c � ( ck., 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. 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 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 To ask about the availability of this publication in an alternate format for the visually impaired, please call (360) 705-6715. Teletype (TTY) users, please call (360) 705-6718. For tax assistance, call (360) 534-1400. REV 60 0002e(w)(2/9/12)