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Home My WebLink About22-31-R Jeffery & Diane Ellis ORDER OF THE JEFFERSON COUNTY BOARD OF EQUALIZATION Property Owner: Jeffery and Diane Ellis Parcel Number(s): 984 903 601 Assessment Year: 2022 Case Number: BOE 22-31-R Date(s) of Hearing: 4/18/2023 Having considered the evidence presented by the parties in this appeal,the board hereby pi Sustains❑ Overrules the determination of the Assessor. Assessor's Determination BOE Determination: X Land $250,000 X Land $250,000 X Improvements $449,435 X Improvements $449,435 Timber/Minerals Timber/Minerals Personal Property Personal Property Total $699,435 Total $699,435 This decision is based on our finding that: (See Attached) Dated this 21day April, 2023 Mailed: t I 7_ ap?3 ik)CPA t,(xi Daryl Gil e, Chairman annon, xecutive ecretary 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: Jeffery and Diane Ellis Appeal No: BOE: 22-31-R Parcel No: 984 903 601 Issue: Under appeal is the value of the residential property located at 510 N St., Port Townsend, Wa. The Appellant values the property at $599,435 ($200,000 for the land and $399,435 for the improvement/buildings). The Appraiser's valuation of the property as of January 1, 2022 is $699,435 ($250,000 for the land and $449,435 for the improvements/buildings). Appellant's Argument and Evidence: The Appellant states that the property assessment does not take into consideration the fact that the neighborhood suffers from junkyard collections, lack of either sea or mountain views and suffers from a severely deteriorated access road. The Appellants offered two supporting comparables, one selling for $515,000, the other selling for $553,000. The Applicant suggested that the Assessor consider the effect of micro neighborhoods in his appraisal process. Assessor's Argument and Evidence: The Assessor's Representative presented three comparable property valuations. The Representative demonstrated that the Assessors comparables, primarily Comparable #1, are more reflective of the neighborhoods fair market values as of January 1, 2022. 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 22-31-R Taxpayer's Name: Jeffrey & Diane Ellis (Ellis Family Trust) Mailing Address: 510 N Street City: Port Townsend State: WA Zip Code: 98368 Taxpayer's Parcel No: 984 903 601 Hearing Was Held On: Tuesday, April 18, 2023 Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab Decision of Board: Value Sustained: $699,435 Value Changed From: To: Other: Recorded on Tape No: BOE 041823 Hearings Hearing Began at (time): 11:31 a.m. Ended at (time): 11:55 p.m. cks, •?/-1 Chairpers or Authorized 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)