HomeMy WebLinkAbout22-24-LO Doneen Joswick - Wilson Family Campground ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Doneen Joswick
Parcel Number(s): 408 322 003
Assessment Year: 2022 Case Number: BOE 22-24-LO
Date(s) of Hearing: 4/11/2023
Having considered the evidence presented by the parties in this appeal,the board hereby El Sustains Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $67,955 X Land $67,955
Improvements Improvements
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $67,955 Total $67,955
This decision is based on our finding that: (See Attached)
Dated this 21 day April, 2023 a
443.3
aditt-tu - AmA
Daryl Gille e, Chairman - e Sha on, Executive 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
Appellant: Doneen Joswick
Appeal No: BOE 22-24-LO
Parcel No: 408 322 003
Issue: Under appeal is the value of the land only located at S32T24R8WN1/2,
western Jefferson County, Washington. The Appellant values the property at
$40,000 ($40,000 for the land and $0 for the improvement/buildings). The
Appraiser's valuation of the property as of January 1, 2022 is $67,955 ($67,955 for
the land and $0 for the improvements/buildings).
Appellant's Argument and Evidence:The Appellant feels that the property
assessment is too high. As evidence of their properties over evaluation,the
Appellant provided maps and photos to show that due to the rivers change of course
the property is no longer waterfront, is harder to access, and is much reduced in its
utility as a family campground.
Assessor's Argument and Evidence:The Assessor presented three comparable
property valuations ranging between $4,072 and $16,042 per acre. The subject
property is valued at$2,123 per acre. The Assessor pointed out that only the upland
32 acres are considered in his valuation. The Assessor argued that the comparables
were representative of the current market in both location and land designation.
The Assessor noted that while the abrupt rise in the assessment may seem
unreasonable,value is determined by actual sales of similar properties, not past
assessments.
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 22-24-LO
Taxpayer's Name: Doneen Joswick, Wilson Family Campground
Mailing Address: 8435 Orcas Loop NE
City: Lacey State: WA Zip Code: 87516-6649
Taxpayer's er's Parcel No: 408 322 003
p
Hearing Was Held On: Tuesday, April 11, 2023
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained: $67,955.00
Value Changed From: To:
Other:
Recorded on Tape No: BOE 041123 Hearings
Hearing Began at (time): 10:04 a.m. Ended at (time): 10:33 a.m.
Lt • vi • -227
Chairpers r Authorized Designee) Date
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REV 60 0002e(w)(2/9/12)