HomeMy WebLinkAbout22-22-R Sandra Lee Williams ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Sandra Lea Williams
Parcel Number(s): 997 200 013
Assessment Year: 2022 Case Number: BOE 22-22-R
Date(s) of Hearing: 3/23/2023
Having considered the evidence presented by the parties in this appeal,the board hereby X❑ Sustains C Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $117,000 X Land $117,000
X Improvements $42,336 X Improvements $42,336
Timber/Minerals n Timber/Minerals
Personal Property Personal Property
Total $159,336 Total $159,336
This decision is based on our finding that: (See Attached)
Dated this 20 day April, 2023 Mail d:
I k(lJ aIv
Da�tte, Chairman Shannon, xecutive Secretary
Daryl
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 appeal this order. The a eal 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: Sandra Lea Williams
Appeal No: BOE: 22-22-R
Parcel No: 997 200 013
Issue: Under appeal is the value of the residential property located at 60 Sunny
Slope Rd., Brinnon,WA. The Appellant values the property at$134,000 ($100,000
for the land and $34,988 for the improvement/ buildings). The Appraiser's
valuation of the property as of January 1, 2022 is $159,336 ($117,000 for the land
and $42,336 for the improvements).
Appellant's Argument and Evidence:The Appellant states that the property has no
water, heat or means of waste water disposal. The Applicants principal concern
seems to be with the Jefferson County Health Department.
Assessor's Argument and Evidence:The Assessor's Representative presented four
comparable property valuations ranging from $173,600 to $190,750. The
Representative stated that despite the difficulty in finding comparables, the
comparables presented fairly represent the current market as of 1/1/22. It is
further noted that the property is given a -35% adjustment for lack if water and
septic which equals a $63,000 decrease in land value. 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 22-22-R
Taxpayer's Name: Sandra Lea Williams
Mailing Address: 31051 E Lake Morton Drive SE
City: Kent State: WA Zip Code: 98042
Taxpayer's Parcel No: 997 200 013
Hearing Was Held On: Tuesday, March 23, 2023
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained: $159,336
Value Changed From: To:
Other:
Recorded on Tape No: BOE 032323
Hearing Began at (time): 11:01 a.m. Ended at (time): 11:16 a.m.
1' ! " 2,0 xZ3
Chaff erson r Authorized Designee Date
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REV 60 0002e(w)(2/9/12)