HomeMy WebLinkAbout21-37-R Valerie Scott ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Valerie Scott
Parcel Number(s): 990 900 008
Assessment Year: 2021 Case Number: BOE 21-37-R
Date(s) of Hearing: 5/4/2022
Having considered the evidence presented by the parties in this appeal,the board hereby Sustains Xa Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $88,400 X Land $88,400
X Improvements $361,322 X Improvements $311,600
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $449,722 Total $400,000
This decision is based on our finding that: (See Attached)
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Daryl t ary e t c, Chairman
a rman J c hannon, Executive Assistant
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): Valerie Scott Living Trust
Appeal No.: BOE 21-37-R
Parcel No.: 990 900 008
Issue:Under appeal is a single-family residence located at 201 Montgomery Court, Port Ludlow,
WA 98365. The appellant asserts the true and fair market value of the property to be $0 ($0 for
the land and $0 for the improvements). The Assessor's valuation of the property as of January 1,
2021 is $449,722 ($88,400 for the land and $361,322 for the improvements).
Appellant's Arguments and Evidence: The appellant asserts that the subject property is
worthless because of slope instability. Also, structural issues related to water flowing over and
under Oak Bay Road destabilizing slope.
Assessor's Arguments and Evidence: The Assessor presented current sales data from two other
lots within 700 feet of the subject property. Both were for smaller, older properties ($495,00 sale
in 2021 and $580,000 sale in 2018). Both had substantial discounts in their appraised values due
to slope instability. The Assessor also toured the property. He noted the costs to stabilize the
driveway and the risks from an increased flow of water from the development on the uphill side
of Oak Bay Road. The appellant's house is closest to Oak Bay Road. He also noted that without
these concerns,this property would have a$1M valuation. During the hearing the Assessor
stated that a further reduction in valuation of$50,000 to $100,000 for functional obsolescence
would be reasonable.
Decision: After thoughtful consideration the Board finds that the appellant did present the clear,
cogent, and convincing evidence necessary to overcome the presumptive correctness of the value
originally established by the Assessor. The Board of Equalization overrules the original
assessment and finds that the value of the property is $400,000 ($88,400 for the land and
$311,600 for the improvements).
Jefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 21-37-R
Taxpayer's Name: Valerie Scott
Mailing Address: 201 Montgomery Court
City: Port Ludlow State: WA Zip Code: 98365
Taxpayer's Parcel No: 990 900 008
Hearing Was Held On: Wednesday, May 4, 2022
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained:
Value Changed From: $449,722.00 To: $400,000.00
Other:
Recorded on Tape No: BOE 050422
Hearing Began at (time): 11:01 a.m. Ended at (time): 11:58 a.m.
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Chairperson Authorized Designee) Date /' !
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REV 60 0002e(w)(2/9/12)