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JEFFERSON COUNTY BOARD OF EQUALIZATION
A. C. DALGLEISH
DAVID G. DOUGLAS
ARCHIE BARBER, JR.
CHAIRMAN
VICE-CHAIRMAN
MEMBER
ALTERNATE
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The Board of Equalization convened at 9:00 a.m, with Chairman A.C.
Dalgleish, Vice-Chairman David G, Douglas, Member Archie Barber, Jr.
and Clerk Dierdrei L. whiteford present,
BOE-88-046-R Parcel Number: 961-808-805
PETITIONER: RICHARD F. THOMAS was present. He was informed
of the procedures of the Board and then sworn in.
ASSESSOR: ROBERT KINGSLEY was present as a representative of
the Assessor's Office.
This two
''Carpor t .
story house in Hadlock behind Tide Chevrolet has a 24 x 24
a shop and storage. It is currently assessed at:
Land: $
Improvements: $
Total Valuation: $
8,735,00
54,150.00
62,885.00
Mr. Thomas would like the valuation dropped to:
Land:
Improvements:
Total Valuation:
$ 8,735.00
$ 35,000.00
$ 43,735.00
When he bought the place originally there was timber on both sides,
and a Shell Oil Station and Forker's Garage in front of his land,
There were trees and an apple orchard which lessened the visibility
of these businesses. Now all the trees have been cut down and the
apple orchard is a car lot, Tide Chevrolet, this being directly in
front of his home. Four automotive related business, auto repair,
tire sales, transmission shop and auto parts store along with the
existing Shell Service Station are also located across the street in
front of his home. There is a loud speaker at Tide Chevrolet which
keeps his son awake all day, His son lives with him and works nights
as a Deputy Sheriff, The outside telephone bell disturbs people for
up to a mile away, He is satisfied with the land value and the
potential of commercial property down the line though he feels that
the house has been de-valued because of the commercial developments
around him. Mr, Thomas included photos of the view from his yard.
Mr. Kingsley stated that the property was re-valued last year so the
Assessor could not address the problem of valuation after Tide
Chevrolet moved in. Mr, Kingsley has not changed any values on the
property in Mr, Thomas' area since the advent of Tide Chevrolet. In
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the previous re-valuation of 1983 the improvements were assessed at
$58,315.00 and the land was $8,200.00.
The Board will take this petition under advisement. They will conduct
an on-site inspection before making their determination.
BOE-88-047-C Parcel Number: 957-306-701
PETITIONER: JOANNA JACKSON was present. After being informed
of the proceedings of the Board she was sworn in.
ASSESSOR: ROBERT KINGSLEY was present as the representative
of the Assessor's Office.
The Hastings House of 313 Walker Street in Port Townsend is a three
story home built in 1889. It is now used as a Bed and Breakfast Inn.
The land size is 110 feet x 110 feet. The property is currently
assessed at:
Land:
Improvements:
Total Valuation:
$ 73,750.00
$ 259,925,00
$ 333,675.00
Joanna and Robert Jackson purchased this property on June 27, 1987 for
$275,000,00. Terms were $100,000.00 down with the balance on a ten
year mortgage. The property is not currently listed for sale. Joanna
Jackson listed the Starrett House Inn, also a Bed and Breakfast, as
a comparable. This Inn at 744 Clay Street of Port Townsend sold in
October of 1986 for $265,000.00. The Jackson's contest the current
valuation as it is (1) Taxed at a value base above the market value
and purchase price (2) There are many faults and problems with this
property which will require a great deal of time and money to repair
it and bring it up to the current assessed valuation. The Jacksons
supplied the Board with the paperwork of the sale. The petitioners
request the valuation lowered to:
Land:
Improvements:
Total Valuation:
$ 73,750.00
$ 201,250.00
$ 275,000.00
Mr. Kingsley states that the Assessor's Office will be re-valuing the
property in 1989, They do agree that the requested lower valuation
be $275,000.00.
Vice-Chairman Douglas, in light of the recommendation of Mr. Kingsley
and the information supplied by Mrs. Jackson, made a motion to adjust
the valuation of the property to $275,000.00, this being $73,750.00
for the land and $201,250,00 for the improvements. Member Archie
Barber, Jr. seconded the motion, The motion was carried by unanimous
vote,
BOE-88-014-R Parcel Number: 921-094-002
PETITIONER: NANCY TURNER BUTTS was present. she was informed
of the proceedings of the Board and sworn in.
ASSESSOR: ROBERT KINGSLEY was present as a representative of
the Assessor's Office.
The five room home has a garage and shop located in a metal building.
The homesite is one acre at 131 Lip Lip Lane, Nordland, washington.
This is Section 9, Township 29, Range 1 E. The property is not
currently listed for sale. It is presently assessed at:
Land: $
Improvements: $
Total Valuation: $
42,850.00
37,585,00
80,435.00
Nancy Butts is only contesting the valuation on the land, It was
raised from $30,000.00 in January 1983, January 1, 1988 it went to
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$42,850,00. The petitioner supplied the Board with her tax statement,
She feels this $12,850.00 raise is too much as there have been no
changes or improvements to the property. The Butts stated that as
they are both over 80 the taxation may make them unable to remain on
this property. They do receive Code 1 on the Senior Citizen Exemption
program. They would like the assessment dropped to:
Land:
Improvements:
Total Valuation:
$
$
$
35,000.00
37,585.00
72,585.00
Mr, Kingsley stated that there are 135 feet of waterfront appraised
at $350.00 per front foot less the Senior citizen Exemption of One
Acre which includes the homesite. Their exemption amounts to
$5,400.00. The waterfront portion was a total of $48,250.00 minus
the $5,400.00 land exemption. This is how Mr, Kingsley arrived at
$42,850.00 land value.
Vice-Chairman Douglas explained the Senior Citizen Exemption as
follows: No matter how large the property, the Assessor takes an acre
of land which includes the house and uses this as the exemption area.
The balance of the land is assessed on a residual from what the Senior
Citizens acreage would be less the deduction, All the Board may do
is to review what the valuation is and how it was established in
conjunction with comparable, adjacent lands. The Deputy Assessors do
not make the decisions as to how much the exemption is.
The Board took the petition under advisement. They will conduct an
on-site inspection before making their determination.
NOTE: THE MINUTES OF JULY 18, 1988 (PAGES 3 - 4) CONTAINS A HEARING
WHICH WAS HELD ON BOE 88-014 R AT WHICH MRS. BUTTS DID NOT APPEAR.
DUE TO SCHEDULING ERRORS THIS HEARING WAS HELD IN HER ABSENCE ON THE
WRONG DAY. THE PROCEEDINGS OF TODAYS HEARING ARE UPDATED WITH MRS.
BUTTS PRESENT.
BOE-88-049-R Parcel Number: 992-600-048
PETITIONER: NANCY S. HARPER was present. She was informed
of the procedures of the Board and sworn in.
ASSESSOR: ROBERT SHOLD was present as the representative for
the Assessor's office.
This eight acre tract has one 24 x 36 cabin with no electricity or
water. There is a storage cabin of 12 x 20, a shed of 8 x 12, and an
outhouse, The electricity is 1/2 mile away which Nancy Harper feels
is too far away to hook-up to for a reasonable price, The property
is waterfront but the cabin is on the road, She has a generator,
hauls in her water and uses oil lamps. This property is currently
assessed at:
Land:
Improvements:
Total Valuation:
$ 47,000.00
$ 24,000.00
$ 71,000.00
Nancy Harper attempted to sell this property at 411 seahome Road in
Quilcene for six months in 1987 and six months in 1986. She listed
it with a broker and her final asking price was $67,500.00, It was
appraised by Hood Canal Properties in order to sell it. The appraisal
was $67,500,00, No one looked over her property and there were no
offers, She found a comparable property which she considers more
valuable than hers because it (1) has electricity available at its
entrance and (2) it has lower bank waterfront. This eight acre land
sold for $46,500.00 in August 1987 though it was listed at $58,500.00.
She included (1) a letter from Ed Benn of Hood Canal properties which
stipulated his belief of the valuation being too high, He suggested
a selling price of $67,500.00 in order to be attractive to potential
buyers. (2) the Assessor's Notice of Real Property Value Change. It
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went from $65,530.00 to the above assessed valuation. (3) an
advertisement from The Sun in Bremerton in which the property was
listed at $67,500.00. In order not to be unreasonable she asks that
the valuation be reduced to:
Land:
Improvements:
Total valuation:
$ 46,000.00
$ 19,000.00
$ 65,000.00
Mr. Shold states that the records show that certain assumptions were
made about the house. He has no notation that there is no
electricity. He recommends that the Board take a look at it. He
feels that $65,000.00 would not be an unreasonable adjustment,
The Board took the petition under advisement. They will make an on-
site inspection before making their determination.
NOTE: THE BOARD RECESSED FOR LUNCH. WHEN THE BOARD RE-COHVENED AT
1:15 P.Il. CHAIRMAN DALGLEISH WAS NOT PRESENT. MEMBER ARCHIE BARBER,
JR. ACTED AS CHAIRMAN DURING THE AFTERNOON SESSION IN THE ABSENCE OF
A.C.DALGLEISH. VICE-CHAIRMAN DAVID DOUGLAS WAS ALSO PRESENT.
BOE-88-050-LO Parcel Number: 990-400-301
PETITIONER: JEFFREY NEUNER was not able to be present as
acknowledged in a telephone conversation on september 27, 1988 at 9:40
a.m. His petition was read into the Minutes in his absence.
ASSESSOR: ROBERT SHOLD was present as a representative of the
Assessor's Office.
This Port Ludlow Number 1, Area 3, Lot 1 of 1/4 acre is a single
family lot with no buildings, His reason for petitioning is that
there is a poor market for Port Ludlow lots. His property is listed
for sale with Port Ludlow for $7,000.00. He states that the asking
price for lots comparable to his are lower than his assessed value,
He would like the valuation dropped to $6,000.00 from the current
assessed valuation of:
Land: $
Total Valuation: $
9,000.00
9,000,00
Mr. Neuner did not list his purchase price or comparables. He did not
supply back up information.
Mr, shold stated that there have been no sales in the Number 1 area
since 1985. He gave the Board two lot sales that occurred previous
to 1985 which were used in the re-valuation of 1987:
(1) Lot #2 sold in 1984 for $9,200.00.
(2) Lot #35 sold in 1985 for $9,000.00.
In 1983 these lots were assessed at $11,000.00 and were lowered to
around $9,000,00 in 1987 based on data at that time. He believes this
to be a Port Ludlow trend where the non-view lots are decreasing in
value. Though nicely wooded, these lots are non-view. There is also
a mobile storage lot adjacent to Mr, Neuner's lot with some kind of
greenbelt in between,
Vice-Chairman Douglas informed the Board that this storage lot was
increased by 50 percent over the last year. They added automatic
night lighting and a chain link fence to protect it. This
recreational vehicle storage lot appears to have a low activity level,
He believes the property should be inspected and the greenbelt
assessed to determine how it affects the subject property.
The Board took this petition under advisement. After they conduct an
on-site inspection they will make a determination.
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BOE-88-051-LO Parcel Number: 938-100-439
PETITIONER: SALLY LOU FULLER was not present as per her
letter dated July 21, 1988, This letter and her petition were read
into the Minutes in her absence.
ASSESSOR: ROBERT BARRY was present as the representative of
the Assessor's office,
This land, Cape George Colony #2, Block 4, Lot 39, is zoned
residential, It has no buildings and it does not perc as per the site
evaluation report of the Jefferson County Health Department. This
report was dated January 21, 1980, The lot is assessed at:
Land: $ 9,750.00
Total valuation: $ 9,750.00
The petitioner does not feel the lot is worth this because (1) it does
not perc. (2) The estimated cost of design alone for the curtain drain
system is $400.00 to $700.00, (3) The execution of such a system is
estimated at $5,000.00 to $10,000,00. (4) consequently one needs to
spend $5,400.00 to $10,700,00 on the property to make it marketable.
(5) This is not economical since the Port Townsend sewer system may
be extended to Cape George in the near future at the estimated cost
of $5,000.00 per lot. (6) As per the letter of July 18, 1988 she had
an offer to buy her lot for a maximum of $5,000,00 for speculation
purposes. Since this amount would not cover her cost, taxes and
assessments for the past 26 years she intends to hang onto the
property until the sewer connection is made, Her property was listed
for sale from June 1984 to July 1985 for the sum of $8,000,00. Ms.
Fuller asks that the property be reduced to $5,000.00, She listed two
comparables:
(1) Cape George Colony, Division 3, Lot 38, Block 5 is
a non-perc lot with no view and no improvements. It sold in December
1986 for $3,500.00.
(2) The same lot sold May 31, 1988 for $2,000.00. It was
still a non-perc with no view and no improvements.
Mr. Barry submitted a map of the area with the subject property and
comparables. The subject property is close to Donald Shearer's lot
(BOE-88-020-LO) which has recently had its valuation sustained by the
Board, As with all non-perc lots in Cape George it was valued at 50
percent of the value it would have been if it did perc, Mr. Barry
noted that if the brush were cleared there would be a view.
( 1) The adjacent lot #40 is south of the subject
property. It does have a house on it. The land on this lot is valued
at $19,500.00.
(2) Division #2, lot #36 is adjacent to the subject lot
on the north side. This is a non-perc property valued at $9,750.00,
which is the same as the subject lot #38.
(3) Lot #45 of Plat 4 is a non-view, perc lot which sold
in May 1988 for $32,000.00.
(4) Lot #17 of Plat 4 is a non-view, perc lot which sold
in May 1988 for $20,000.00.
(5) Lot #2 on Quilcene place sold in January 1988 for
$15,500.00. It is a saall lot with obstructed views and is not as
good as the subject lot. It does perc.
Mr. Barry suggests that the two comparables mentioned by sally Fuller
are inferior to the subject lot. He believes that the first
comparable she used was lot #41, not lot #38. He does not believe
that comparable two, lot #38, was an arms length transaction. He
noted that if the petitioner were to spend roughly $10,000.00 on the
curtain drain that the market value would be roughly $20,000.00 which
is in the range he valued it at had it been a perc lot, The only
doubt in his mind on this lot is that it may be wetter than normal.
This lot should be viewed to determine the surface drainage. He
recommends that the Board inspect the lot and sustain the valuation
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unless they can determine factors such as wetness as making the lot
less desirable,
OTHER BUSINESS OF THE BOARD
The Minutes of July 22nd, 1988 were read and approved with the
verification of a statement on top of page 6. The statement regarding
Mrs. Bingens' petition BOE-88-018-LO was that the tidelands were added
on and assessed at $150.00 a front foot. This was an erroneous
statement. The Deputy Assessor, Robert Shold corrected this statement
when reviewed with the Board. The property was added as 272 front
feet x $125,00 and the tidelands were added at 152 front feet x $10.00
for a total of $35,520.00 which takes into account the Binaen's Senior
Ci tizen Exemption. There being no other corrections, additions,
deletions or changes Vice-Chairman Douglas made the motion to approve
the Minutes of July 22nd, 1988. Member Archie Barber, Jr. seconded
the motion. The motion carried by unanimous approval.
There being no further business before the Board, the board adjourned
until August 1, 1988.
APPROVED BY:
DATE APPROVED~4fd/J/(flj/j
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ATTESTED B
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ARCHIE L. BARBER, JR., MEMBER
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