HomeMy WebLinkAbout22-54-R Noel Kitchen ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Noel Kitchen
Parcel Number(s): 936 904 605
Assessment Year: 2022 Case Number: BOE 22-54-R
Date(s) of Hearing: 6/1/2023
Having considered the evidence presented by the parties in this appeal,the board hereby X❑ Sustains n Overrules
the determination of the Assessor.
Assessor's Determination BOE Determination:
X Land $220,000 X Land $220,000
X Improvements $616,057 X Improvements $616,057
Timber/Minerals Timber/Minerals
Personal Property Personal Property
Total $836,057 Total $836,057
This decision is based on our finding that: (See Attached)
Dated this 7 day July, 2023 i1ed: 7, 49)a3
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Daryl Gillette, air uli anno xecutive 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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Distribution: * Assessor * Petitioner * BOE File
FORM REV 64 0058(5/25/2017)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Appellants: Noel Kitchen
Appeal No: BOE: 22-54-R
Parcel No: 936 904 605
Issue: Under appeal is the value of the residential property located at 5821 Hill St., Port
Townsend, Washington. The Appellant values the property at$715,000 ($205,000 for the
land and $510,000 for the improvement/buildings). The Appraiser's valuation of the
property as of January 1, 2022 is $836,057 ($220.000 for the land and $616,057 for the
improvements/buildings).
Appellant's Argument and Evidence: The Appellant states that the property assessment
does not take into account that the subject property is smaller than nearby properties, the
subject property has no 2-car garage and some bedroom windows are in need of
replacement. In support of his case the Applicant provides four comparable sales ranging
from $605,000 to $698,500. The Applicant further challenges the practice of calculating a
yoga room and a laundry room as livable space. The Appellant further states that the
value of the subject property has decreased from its January 31, 2021 purchase price of
$825,000 by $110,000.
Assessor's Argument and Evidence: The Assessor's Representative presented three
comparable property sales noting that micro-neighborhoods must be considered in
making appraisals. The Representative demonstrated that the Assessors comparables are
reflective of fair market value as of January 1, 2022. The Representative explained the
definition of living space in calculating square footage values.
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 22-54-R
Taxpayer's Name: Noel Kitchen
Mailing Address: 2525 Arapahoe Avenue, Suite E-4
City: Bolder State: CO. Zip Code: 80302
Taxpayer's Parcel No: 936 904 605
Hearing Was Held On: Thursday, June 1, 2023
Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab
Decision of Board:
Value Sustained: $836,057.00
Value Changed From: To:
Other:
Recorded on Tape No: BOE 060123 Hearings
Hearing Began at (time): 10:02 a.m. Ended at (time): 10:27 a.m.
D 7 -7 ^ 23
Chairperson (or thorized Designee) Date
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REV 60 0002e(w)(2/9/12)