HomeMy WebLinkAbout22-26-LO Gregory Paulson - Paulson Family Trust Jefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 22-26-LO
Taxpayer's Name: Gregory F. Paulson, Paulson Family Trust
Mailing Address: PO Box 1448
City: Port Hadlock State: WA Zip Code: 98339
Taxpayer's Parcel No: 970 800 005
Hearing Was Held On: Tuesday, April 11, 2023
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained:
Value Changed From: $$99,000 To: $86,960.00
Other:
Recorded on Tape No: BOE 041123 Hearings
Hearing Began at (time): 10:36 a.m. Ended at (time): 11:03 a.m.
Chairperson r Authorized Designee) Date
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REV 60 0002e(w)(2/9/12)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Gregory and Carol Paulson, Paulson Family Trust
Parcel Number(s): 970 800 005
Assessment Year: 2022 Case Number: BOE 22-26-LO
Date(s) of Hearing: 4/11/2022
Having considered the evidence presented by the parties in this appeal, the board hereby Sustains X❑ Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $99,000 X Land $86,960
Improvements Improvements
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $99,000 Total $86,960
This decision is based on our finding that: (See Attached)
Dated this Zi day April - Ma'1ed: ( a-3
I (IL/
ry ,
Da l Gil tte, Chairman hannon xecutive Assistant
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): Paulson Family Trust, Gregory and Carol Paulson,Trustees
Appeal No.: BOE 22.26.LO
Parcel No.: 970 800 005
Issue: Under appeal is an unimproved lot identified as Lot 5, Sunrise Cove at Mats Mats Bay.
The appellant asserts that the true and fair market value of the property is $60,000 ($60,000 for
the land and $0 for the improvements). The Assessor's valuation of the property as of January 1,
2022 is $99,000 ($99,000 for the land and $0 for the improvements).
Appellant's Arguments and Evidence: The appellant asserts that the value of the subject
property is impacted by an abandoned driveway easement which bisects the property, utility
easements and an easement that parallels Oak Bay Road. It is surrounded on three sides by
roads. The Appellant provided no comparable sales.
Assessor's Arguments and Evidence: The Assessor provided current sales data from three sales
of lots within 530 feet of the Appellant's lot. These lots were not subject to the abandoned
driveway easement and were not surrounded on three sides by roads. They had trended sales
prices of$110,175 to $161,600. The Assessor noted that a quiet title action in a contested case to
remove the unused driveway easement could cost an estimated $10,000 and was willing to
reduce the assessed value of the Appellant's property to reflect the cost of that action.
Decision: The Board of Equalization decided to use the most recent comparable of similar size
with a trended sales price of$161,600, apply the 65% adjustment used by the Assessor to reflect
the use limitations for the lot, with a further adjustment of$10,000 to reflect the cost of a quiet
title action to remove the abandoned driveway resulting in a net assessed value for the property
of$86,960 ($86,960 for the land and $0 for the improvements).