HomeMy WebLinkAbout22-28-R Catherine Burhen ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Catherine K. Burhen
Parcel Number(s): 984 600 106
Assessment Year: 2022 Case Number: BOE 22-28-R
Date(s) of Hearing: 4/18/2022
Having considered the evidence presented by the parties in this appeal,the board hereby Sustains!" Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $370,000 X Land $370,000
X Improvements $211,930 X Improvements $143,260
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $581,930 Total $513,260
This decision is based on our finding that: (See Attached)
Dated this 21 day April ,474213. Mailed: / -4(1-1 1?7 D°
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Da Gille , Chairman Julie S on, E ecutive Assista t
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
Appellant(s): Catherine K. Burhen
Appeal No.: BOE 22.28.R
Parcel No.: 984 600 106
Issue: Under appeal is a residence located at 507 Taft Street, Port Townsend, WA 98368. The
Appellant asserts the true and fair market value of the property is $430,000 ($330,000 for the
land and $100,000 for the improvements). The Assessor's valuation of the property as of January
1, 2022 is $581,930 ($370,000 for the land and$211,930 for the improvements).
Appellant's Arguments and Evidence: The appellant asserts that the value of the subject
property is impacted by extensive structural deficiencies as reflected in a judgment against the
property seller and their realtors in 2021.
Assessor's Arguments and Evidence: The Assessor provided adjusted sales data from four sales
of residences within one mile of the Appellant's residence with trended sales prices of$381,045
- $568,215. The Appellant's residence has an excellent water view, but is small, on a steep slope
and needs repairs.
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 decided to adjust the
Assessor's valuation of$581,930 by $68,670 which was the Appellant's bid for extensive roof
replacement that includes replacement of upper windows, venting and insulation, as a cost to
cure resulting in a net assessed value for the property of$513,260 ($370,000 for the land and
$143,260 for the improvements).
Jefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 22-28-R
Taxpayer's Name: Catherine K. Burhen
Mailing Address: 507 Taft Street
City: Port Townend State: WA Zip Code: 98368
Taxpayer's Parcel No: 984 600 106
Hearing Was Held On: Tuesday, April 18, 2023
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained:
Value Changed From: $581,930.00 To: $513,260.00
Other:
Recorded on Tape No: BOE 041823 Hearings
Hearing Began at (time): 10:04 a.m. Ended at (time): 10:42 a.m.
(OGit
tit df21/C 2 - 227
Chairperson or Authorized Designee) Date
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REV 60 0002e(w)(2/9/12)