HomeMy WebLinkAbout22-20-R David Lauerman ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: David Lauerman
Parcel Number(s): 985 300 208
Assessment Year: 2022 Case Number: BOE 22-20-R
Date(s) of Hearing: 3/23/2023
Having considered the evidence presented by the parties in this appeal,the board hereby X Sustains Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $150,000 X Land $150,000
X Improvements $236,595 X Improvements $236,595
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $386,595 Total $386,595
This decision is based on our finding that: (See Attached)
Dated this 20 day April, 2023 Maile4: 4T, a
9/ ikj
Daryl Gibe, Chairman&Lem, ie Shannon, E utive 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: David Lauerman
Appeal No: BOE: 22-20-R
Parcel No: 985 300 208
Issue: Under appeal is the value of the residential property located at 1504 W St.,
Port Townsend, Wa. The Appellant values the property at$300,000 ($125,000 for
the land and $175,000 for the improvement/buildings). The Appraiser's valuation
of the property as of January 1, 2022 is $386,595 ($150,000 for the land and
$236,595 for the improvements).
Appellant's Argument and Evidence:The Appellant states that the property is not
comparable to its neighbors in either size or condition. The Appellant doubts the
property could sell at its appraised value due to high mortgage rates. The Appellant
further expressed doubt that real estate prices could double in just 10 years.
Assessor's Argument and Evidence:The Assessor's Representative presented three
comparable property valuations. The Representative further stated that the
comparables were representative of the current market. The Representative
stressed that market values in the city of Port Townsend have been raising at a
much higher rate than merely doubling in 10 years. The Representative pointed out
that the assessment date of 1/1/22 was before the sharp rise in mortgage rates. The
value of the property is correctly reflected in the County's appraisal.
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 not
present evidence necessary to overcome the presumptive correctness of the value
established by the Assessor. The Board of Equalization sustains the value
established by the Assessor.
Jefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 22-20-R
Taxpayer's Name: David Lauerman
Mailing Address: 1504 W Street
City: Port Townsend State: WA Zip Code: 98368
Taxpayer's Parcel No: 985 300 208
Hearing Was Held On: Tuesday, March 23, 2023
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained: $386,595
Value Changed From: To:
Other:
Recorded on Tape No: BOE 032323
Hearing Began at (time): 10:06 a.m. Ended at (time): 10:28 a.m.
J)C,\Z( CST 4 / 2D / Z3
Chairpersor Authorized Designee) Date
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REV 60 0002e(w)(2/9/12)