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HomeMy WebLinkAbout22-55-R Jack R and Linda Tacker ORDER OF THE JEFFERSON COUNTY BOARD OF EQUALIZATION Property Owner: Jack R and Linda Tacker Parcel Number(s): 965 000 319 Assessment Year: 2022 Case Number: BOE 22-55-R Date(s) of Hearing: 6/1/2023 Having considered the evidence presented by the parties in this appeal,the board hereby I I Sustains X❑ Overrules the determination of the Assessor. Assessor's Determination BOE Determination: X Land $176,750 ©Land $176,750 X Improvements $964,823 X Improvements $890,845 Timber/Minerals Timber/Minerals Personal Property ri Personal Property Total $1,141,573 Total $1,067,595 This decision is based on our finding that: (See Attached) Dated this 7 day July,2023 Maile ` , c'0 3 ik &kirau Daryl Gillett , hairman Julie cannon, Ex cutive Assi t nt 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 Appellant(s): Jack R& Linda Tacker Appeal No.: BOE 22.55.R Parcel No.: 965 000 319 Issue: Under appeal is a residence located at 120 Cedarview Drive, Port Townsend, WA 98368. The Appellant asserts the true and fair market value of the property is $895,960 ($170,202 for the land and $725,758 for the improvements). The Assessor's valuation of the property as of January 1, 2022 is $1,141,573 ($176,750 for the land and $964,823 for the improvements). Appellant's Arguments and Evidence: The Appellant asserts that the fair market value is less due to a compromised view and there are recent sales in Kala Point that demonstrate a lower value. The Appellant submitted information about four sales with sale prices of$490,000— $754,996 including 90 Cedarview Drive. He submitted a photo of a neighboring house with similar view at 90 Cedarview Drive which was sold for $590,000 in March of 2020. Assessor's Arguments and Evidence: The Assessor described the comparable sales he used to justify the valuation placed upon the house. They ranged from actual and trended values of$1 M to $1.3M for significantly smaller houses. At the hearing, the Assessor did a quick trend of the sales price of the home at 90 Cedarview Drive to the date of the January 1st, 2022 assessment and adjusted upwards to reflect that the Appellant's home is bigger and newer. 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 began with the 2021 assessed total value of$860,964, then trended forward at 2% per month for the 2022 assessed value of $1,067,595 ($176,750 for the land and $890,845 for the improvements). The Board of Equalization overrules the Assessor's 2022 valuation. The new 2022 valuation is $1,067,595, Jefferson County Board of Equalization Board Clerk's Record of Hearing Petition No: BOE 22-55-R Taxpayer's Name: Jack R and Linda Tacker Mailing Address: 120 Cedarview Drive City: Port Townsend State: WA. Zip Code: 98368 Taxpayer's Parcel No: 965 000 319 Hearing Was Held On: Thursday, June 1, 2023 Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab Decision of Board: Value Sustained: $0.00 Value Changed From: $1,141 ,573.00 To: $1,067,595.00 Other: Recorded on Tape No: BOE 060123 Hearings Hearing Began at (time): 10:30 a.m. Ended at (time): 11:04 a.m. D. ChairpersonOir AuthorizedDesignee) 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)