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HomeMy WebLinkAbout09 September 30 . , JEFFERSON COUNTY BOARD OF EQUALIZATION A.C. Dalgleish David G. Douglas Archie Barber, Jr. Chairman Vice-Chairman Member Alternate MINUTES 30 SEPTEMBER 1987 Meeting was called to order at 9:00 A.M. all Board Members and Clerk were present. BOE-87-026-LO - Parcel # 821-333-016 - The Board inspected this parcel at 12:25 P.M. on 09-09-87 and confirmed that the purported development is still inactive, at it has been for several years. Only one comparable (development Lot 1, Tax Lot 34) has been sold -- for $7,000 in 1981. All other lots tn the development not sold at this time. One parcel (Tax 37) has improvements on it. The Board concluded that the three tax lots sold all be reduce to $3,000 valuation. Tax 33 Parcel #821-333-012 petition BOE-87-096-LO Tax 34 Parcel #821-333-016 Petition BOE-87-026-LO TCH< 36 Parcel #821-333-017 Petition BOE-87-097-LO but without improvements should $3,00Q 3,000 $3,000 BOE-87-030-LO - Parcel # 413-273-002 - The Board made no inspection of ttiis parcel. The Board made an investigatton of the .~xhibi,ts provided by the petitioner (See minutes of 08-10-87' hearing) as well as reviewing the nistory and documentation supporting a hearing, appeal and court review on Parcel #413-272-001, 002 and 003 which too place in 1980 (a properties just north of the subject parcel on the paci.fic Coastal Beach) It is clear that the valuation process then used -- $275 pert-r~rlt- Foot less 50% for excessive frontage and less 20% for economic impact of the 1976 zoning Ordinance -- could and should be used in determintng an adjustment for equity in valuation. The Board took action to reduce the land valuation on the subject parcel as follows: 1220 Front Feet x 275 = ------------------------ Less 50% Excess Frontage adjustment 50% of 335,500 Less 20% Ordinance Economic Impact: 20% of 335,500 Plus well improvement TOTAL ADJUSTED VALUATION $ 335,500 = 167,750 " 67,100 = + 1,000 " $ 101,650 BOE-87-082-LO-Parcel # 921-194-028 - The Board inspected this parcel at 10:35 A.M. on 09-02-87. It was noted that natural drainage collected in a swail through the southern half of the lot and was retained by the fill of Oak Bay Road. It was determined that therE: is a well in the upper northwestern corner of the lot near the access driveway to the lot above. It would have to be determined whether there is area for a septic system in the lot. The Board approved 27% reduction in the assessed value of the lot because of topography,drainage and potential septic system problem. BOE-87-081-R-Parcel #821-262-003: The Board made an inspection of this parcel at 10:00 A.M. on 09-02-87. It was determined that the 200 front foot, relatively low bank lot facing Hood Canal has the depth and terrain to support the development of a second home. The current revaluation considered that the solid brtck veneered home is of average quality construction and is currently 80% complete, The Board considers that the land valuation (200 FF x 350 = $70,000) less 5% for excess (-$3,500) plus Tidelands (200 FF x $10 " 2,000) plus $1,000 for land improvements for a total of $69,500 should be Sustained. The building improvements of 1748 sq ft. upper floor at$40.00 per Sq. Ft = 01- 30-87 , t. $69,920 plus 1698 sq. ft. basement at $8.00 per sq. ft = $13,584 for a total of $83,500 should be the adjusted value. There the Board adjusted valuation should be: LAND and LAND IMPROVEMENTS = $69,500 BUILDING IMPROVEMENTS = 83,500 TOTAL =$153,000 BOE-87 -083-LO - Parcel #995-500-056 afternoon of 8-31-87. This lot is No.4 fairway of the golf course. services provided, The Board inspected this parcel in the early located on the end of a cul-de-sac adjacent to the The lot is flat and easily buildable with all The Board noted that the lot was purchased in 1984 for $25,000 and that the lot to , the west of it was purchased in 1984 for $25,900; therefore it took action to adjust the valuation down to $25,900. BOE-87-084-R - Parcel # 990-600-369: The Board inspected this parcel at 11:00 A.M. on 08-31-87. It was determined that the lot has been improved with landscaping and commands an outstanding view of Admiralty Inlet below, The home is a large structure with major basement area improved; however, it was the judgement of the Board and the Assessor that the construction is good rather than very good. The Board took action to sustain the land valuation of $48,500 and to adjust the building improvements down to $153,225 totalling $201,725. BOE-87-085-LO - Parcel # 990-700-005: The Board inspected this parcel at 10:35 on 8-31-87. It was determined that the lot has been partially cleared, that is has a main street at the back and a dead-end street in front of it. The: Board also inspected comparable lots in Div. III -- Lot 87 and Lot 6. Having noted that this parcel was reduced in valuation in 1984 from 18,000 to $15,000, the Board Sustained the current valuation of $15,000. BOE-87-86-LO - PARCEL # 942-300-052: The Board inspected this parcel at 10:15 A.M, on 09-09-87, The main issue at the hearing earlier was why this and three adjacent lots had received a 60% reduction in the 1983 revaluation. This inspection noted that the topography of the lot would maKe it difficult for development and construction and has no road access. The Board took action to sustain the current valuation of $5,000. BOE-87-087-R -- Parcel # 954-600-118: The Board inspected this parcel at 10:23 A.M. on 09-16-87. It was determined that the lot has 100 front feet of low banK above a good beach with easy walk-on access; however, the beach access road from the highway to the building sites passes within a few feet ofth:;! house on this lot. It was noted that the tidelands in front of this lot are carried under another parcel number. The major issue at the time of the hearing was why the 10,000 increase in land valuation at the most recent revaluation. It has been determined that the previous valuation was based on $270 insteas of $300 per front foot and the recent revaluation included an additional allowance of 20% fora~ess from the road to the beach and that there were no land improvements considered in the previous valuation. The Board took action to sustain the current building improvements at $20,960 and to adjust the land valuation to $300 per front foot plus $1,000 for land improvements totaling $31,000. No adjustment was given for the road access because its proximity to the house is a deterrent to the full use of the building site. . 3. MINUTES OF 0~-30-87 BOE-87-088-R - Parcel #998-600-006: The Board inspected this parcel at 11:15 A.M. on 09-09-87. The major issue brought fortb at the earlier hearing on this parcel delt with negotiations between the Assessor's office and the owner between the time of the revaluation notice and the 20th of July. The Board observed Lot 4 of the Longmire Short Plat which was the comparable given by the Assessor for adjusting valuation of the land valuation. The Board concurrs with the negotiated adjustmentfo 20 July and took action to sustain the current valuation of the Building Improvements at $169,035 and to increase of the land valuations from $20,000 to $36,000 for a total valuation of $205,035. BOE-87-089-LO Parcel #721-031-013: The Board inspected this parcel at 11:15 A.M. on 09-0 on 09-09-87. It was noted that this 2.4 acre lot with 180 front feet on a bluff over Hood Canal with an excellent view. Taking into consideration on Lot 4 in the Longmire Short plat and the 20 July negotiated adjustment agreement, the Board took action to adjust the land valuation to $55,000. BOE-87-091-R Parcel #971-100-337: The Board inspected this parcel at 9:52 A.M. on 09-14-87. It was noted that a new bridge has been constructed across a deep ravine passing through this lot, that the house is in such desparate repair that it should be abandoned or destroyed, and that a two-car garage is in need of repair. The Board took action to sustain the current land valuation of $8,500 and to reduce the estimated building improvement valuation of $28,570 by 82.5% to $5,000 for a total of $13,500. BOE-87-092-LO - Parcel # 992-600-035: The Board inspected this parcel at 11:52 A.M. on 09-16-87. It was confirmed that the lot -- 100 feet wide and 1300 feet deep has ;\ large canyon at the upper and topographical problems tnat may make development of " building site and septic tank system difficult. Noting that there are no sales comparables since 1977 and the potential development difficulties, the Board took action to adjust tne land valuation to $800 per acre for a total valuation of $2,400. BOE-87-096-LO - Parcel # 821-333-012: As a .result of the Board actlon to adjust the val uation of the adjacent Tax Lot 34 (BOE-87-026-LO), it was necessary that the val uation of thts parcel be adjusted for purposes of equalization to $3,000. BOE-87-097-LO - Parcel #821-333-017: As a result of the Board action to adjust the valuation of the adjacent Tax Lot 34 (BOE-87-026-LO) it was necessary that tne valuation of this parcel be adjusted for equalization purposes to $3,000. There being no further business befor the Board, the meeting was adjourned until 9:00 A.M. on 2 October 1987. DATE APPROVED: (f)d {1..~S 7 PREPARED BY: letM~y~ ***OYER*** j . Add to the Minutes of the 30 September Meeting. BOE-87-09~-LO:- Parcel No. 501-032-012 -- The Board inspected this parcel at 12:10 .M. on 09-14-87. This is one of two lots developed by the Smith Short Plat of a 5-acre lot previously known as Tax Lot 6, located on a high bank overlool~ng Hood Canal on the suuthern tip of the Coyle Peninsula. There are no records of sales in this area since 1983. The two lots in this short plat were purchased for $54,000 in November, 1986. The Petitioner has expended funds to clear this lot and install a septic tank system and a well since the purchase. Each lot is currently under a valuation of $34,375. Tax Lot 7 adjacent to this parcel is currently valued at $200 per front foot on the canal. It was the decision of the Board that this parcel should be adjusted to $26,000 based on 125 front feet x $200 for $25,000 plus $1,000 for the current improvements described above. BOE-8?-09~-LO - Parcel No. 501-032-013 -- The Board inspected this parcel at 12:10 .M. pm 09-14-87. This is the second lot developed by the Smith Short Plat defined above. It was the deciseion of the Board that this parcel should also be adjusted to $25,000 based on 125 front feet x $200 for $25,000. v~...