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JEFFERSON COUNTY BOARD OF EQUALIZATION
A. C. DALGLEISH
DAVID G. DOUGLAS
ARCHIE BARBER, JR.
CHAIRMAN
VICE-CHAIRMAN
MEMBER
ALTERNATE
MINUTES
AUGUST
1st,
198 8
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. The Board
dispensed with the reading of the Minutes of the previous
Hearings at this time,
BOE-88-048-LO Parcel Number: 990-400-251
PETITIONERS: M.J. AND PATSY BOWERS were present. After
being informed of the procedures of the Board they were sworn in.
ASSESSOR: ROBERT SHOLD was present as a representative
of the Assessor's Office.
The Port Ludlow No.1, Area 2, Lot 51 is 80.33 x 171.85 feet.
is zoned residential. The Bowers purchased this lot October
1987 for $13,500,00 cash. They plan to build a home on this
this year. The land is currently assessed at:
Land:
Total Valuation:
It
2,
lot
$
$
22,500.00
22,500.00
The neighboring property, Lot 50 on the north side of theirs, is
assessed at $16,500.00. This is the valuation they deem to be
fair and equitable on their property. They wish to be assessed
close to $16,500.00, as they feel their current assessment is
unfair. They got a good deal on their land when they purchased
it for $13,500.00 but it is not worth $22,500.00. The Bowers
submitted the County Assessor's Record Of Sale and Excise Tax
paid October 2, 1987. Mr, Bowers pointed out that the true
market value of property went down in Port Ludlow with the market
crash.
Deputy Assessor Robert Shold stated that the lot was re-valued
January 1, 1987. In the Bowers' case he agrees that the lots
along his street should be valued at approximately the same
value. He recommends that the Board value the Bowers' Lot 51 at
$16,500.00 in the interest of equalization. One comparable was
listed for a bare lot:
1) Port Ludlow #1, Area #2, Lot #8, in the
same general area as the Bowers' lot on Montgomery Lane. This
sold in September of 1987 for $25,000.00. Shold feels this sold
for more than it is worth. It shows that there are some lots
which sell above what they're assessed at as well as lots which
sell below assessed valuation.
Mr. Bowers pointed out that this lot #8 has a better view than
his lot. It sits a little higher. Shold agreed with this.
1
MINUTES
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AUGUST
1st,
198 8
upon learning that the Bowers have already begun construction,
Shold alerted them to the fact that they will see a valuation
change of $1,000,00 with their permit. This $1,000.00 being for
improvements to the land.
The Board took this under advisement. Upon further discussion
the Board made a determination.
Member Archie Barber, Jr. made the Motion in the interest of
equalization, given the recommendation of Mr. Shold and the
information presented, that the Board lower valuation from
$22.500.00 to $16.500.00. Vice-Chairman David Douglas seconded
the Motion. The Motion carried bv unanimous vote.
BOE-88-022-LQ Parcel Number: 901-352-011
PETITIONERS: J. LESLIE DONOVAN was present. He was
informed of the proceedings of the Board before being sworn in.
Anthony Stroeder was also present being a 50/50 partner and a
representative of Mr, Donovan, he too was sworn in,
ASSESSOR: ROBERT SHOLD was present as a representative
of the Assessor's Office.
Mr. Donovan turned the proceedings over to Mr, Stroeder as he is
more familiar with the property and details, This property is
described as section 35, T29, Range 1 West (Tax 6), 5.00 Acres.
The current valuation is:
Land:
Total Valuation:
$ 15,000.00
$ 15,000.00
Donovan and Stroeder would like to
see the property
Land:
Total Valuation:
valued at:
$ 9,000.00
$ 9,000.00
This Center Valley Road property in the Chima cum area is zoned
RIA Rural. It does not have buildings or power. The land has
been listed for sale for six years ("off and on") for the
appraised value of $15,000,00, They even offered their property
to the man above them who holds 25 acres, for what they paid for
it in 1980, $9,950.00. They'd held the land for 8 - 10 years at
the time of this offer, but the man was not interested and there
was no sale. The subject parcel is a portion of a 40 acre piece,
at one time these parcels were sold individually. They were
going to put in a community road but they did not get the
cooperation of all the purchasers around them. The man above
purchased 25 acres which he turned into forest land. They cannot
afford to put in the road on their own. The area was going to be
developed at the time they purchased their property, Stroeder
considers the property "temporarily" useless, it being a case of
them expecting something to happen which didn't. He does
consider this a good piece of land with the potential of a good
view, but putting in a road would far exceed the value of the
property. If they were to put $10,000.00 into the project, they
could not expect to get $10,000.00 in return. It would take the
full cooperation of the owners of all eight parcels to put the
road in. They have to go across three parcels to bring the road
to their property, at the present time they have to trespass
across two parcels (H and I) to show their property. Though they
may be able to gain an easement to their parcel through the
Yarr's property on the west side of theirs, they are contesting
the current valuation of the property as it stands now.
Mr. Shold has viewed the property in the area, There is partial
access into the parcels, There have been no sales of these. The
closest sale he can find is just south of these parcels in what
is known as the Bishop Short Plat:
1) Lot 4, Bishop Short Plat, Tax 15. This 5
2
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AUGUST
l.st,
l. 9 8 8
acre parcel. sol.d for $l.7,500.00 in June of l.988. He has to
assume that it has access.
The question on the subject parcel is if it has access or not.
The other parcels in the area are also val.ued at $3,000.00 an
acre, except for the 25 acres designated as forest land. The
property was re-val.ued in l.987, previous to that it was on at
$2,500.00 an acre.
The Board took this petition under advisement. They will conduct
an on-site inspection before making their determination.
BOE-88-023-LO
BOE-88-024-LO
BOE-88-025-LO
BOE-88-026-LO
BOE-88-027-LO
BOE-88-028-LO
Parcel. Number:
Parcel. Number:
Parcel. Number:
Parcel. Number:
Parcel. Number:
Parcel. Number:
998-000-80l.
998-000-702
998-000-70l.
998-000-40l.
998-000-302
998-000-30l.
PETITIONERS: J. LESLIE DONOVAN AND ANTHONY STROEDER were
both present and previously sworn in.
ASSESSOR: ROBERT SHOLD was present as a representative
of the Assessor's Office.
Mr. Stroeder stated that the group which purchased this property
did so with the prospect of devel.opment, Since then the area has
deteriorated. Currentl.y they are trying to rejuvenate the
contracts on this property as they have lost all. but one of them.
Mr. Donovan and Mr. Stroeder have 32 l.ots of the 36 lots
originally bought. The bl.ock of land is currently assessed at
$20,000.00 which is $2,500.00 a lot, Mr. Stroeder stated that he
and Mr. Donovan would be satisfied to get $l.,000.00 a lot. They
would like the assessed valuation lowered to $l.,000.00 a lot
based on receiving these properties back, no current sales and
lack of power, water and sewer, The land is offered for sale at
$2,500.00 a lot and has been offered for sale for as low as
$1,000.00 with no sales. If there were a sewer they would then
feel it was worth $2,500.00. They do anticipate that four lots
will perk in the future. There is access to these lots at 49th
Street and Hendricks Street. This is the nearest access which is
between 1500 and 2000 feet from sewer and water. It being $l.5.00
a foot for water($7.50) and sewer($7,50), they cannot afford to
bring in the utilities. There isn't any power either,
Mr. Shold stated that there are no recent sales in the Tacoma
addition. There has been no serious activity on these lots since
early 1980's. The only lots Shold could find with sales were in
Tibbels which is the adjoining plat, most of these went through
foreclosure as well:
l.) Three lots sold for $3,800.00.
2) Four lots sold for $l.0,000.00 which is the
assessed value. Mr. Shold considers this an exception rather
than the rule.
He feels that $1,000.00 a lot is not out of line when compared
with sales of other properties in the Tibbels plat. The area
comes up for re-evaluation January 1, 1989. He recommends that
the lots be reduced in valuation to $l.,000.00 as requested by the
petitioner(s).
Mr. Stroeder stated that he felt they could sell these lots for
$1,000.00 a lot if assessed at that, They believe the lots are
worth that amount and they'd be willing to sell them for
$1,000,00 to get out from under them. There is potential in the
lots but without water, sewer and power they aren't worth that
right now.
3
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AUGUST
1st,
1 9 8 8
The Board took this petition under advisement. They wi11 conduct
an on-site inspection before making their determination.
BOE-88-058-LO
BOE-88-059-LO
BOE 88 060 LO
BOE 88 061 LO
Parce1 Number: 601-021-014
Parce1 Number: 601-021-017
Parce1 Number: 601-021 020
Parce1 Number: 601-021-021
PETITIONERS: J. LESLIE DONOVAN, ANTHONY STROEDER, AND
RICHARD (DICK) SPINDOR were all present. Mr. Donovan and Mr,
Stroeder were previously sworn in, Mr. Spindor, not being
present at the previous Hearings and arriving after the lunch
recess was informed of the proceedings of the Board and sworn in
at that time,
ASSESSOR: ROBERT SHOLD was present as a representative
of the Assessor's Office.
Mr. Donovan stated that he possesses 25% of the property and Mr.
Stroeder possesses 15%. They do not have letters from the other
investors stating that they desire the re-evaluation of the
subject properties. Mr. Stroeder stated that Dick Spindor(Port
Townsend Realty)has 1/3 the property, Art Tichner has 10%, Mr.
and Mrs, West have 10%, the other percentages are with other
investors. Mr. Donovan and Stroeder have 40% between them.
The Board decided to recess for lunch and reconvene with Dick
Spindor present. When the Board reconvened with Dick Spindor
present, Mr. Spindor stated that he did not receive the notice of
the hearing so he did not have time to prepare for the petition.
As Mr. Stroeder and Mr. Donovan neglected to include him on the
petitions, the Board of Equalization was unaware of his
partnership in the real estate transactions or the petitions,
Mr. Donovan and Mr. Stroeder both had the appropriate hearing
notification.
Dick Spindor stated that he has the power-of-attorney for the
majority with the exception of Mr. Donovan and Mr, Stroeder. Mr.
Spindor represents individuals and Corporations that own
percentages of the property. He represents approximately 80
percent of the investors, though he was unable to furnish the
Board with a COpy of his power-of-attorney and he claimed to not
have an Affidavit of Representation in lieu of all the partners
beinq present. He did state that at this point he does not feel
the other owners would object to the assessed valuation being
lowered, He signed for Port Townsend Realty, N.S, Timber, The
Lawrences, The Tichners and the Olsens.
The Board was agreeable to hearing the petitions with the
CONDITION of Mr. Spindor mailinq or brinqinq in his power-of-
attorney. The Clerk of the Board supplied Mr. Spindor with an
envelope and address to insure the receipt of the necessary
information,
BOE-88-058-LO Parcel Number: 601-021-014
The petitioners would like this parcel reduced from $17,500.00 to
$10,000.00 at $2,000.00 an acre. This is T-26-N, Range 1 W.W.M.,
Section 2, zoned as rural R-1 at 5.0 acres. Purchased November
18, 1977 for $5,000.00.
BOE-88-059-LO Parcel Number: 601-021-017
The petitioners would like this parcel reduced from $17,500.00 to
$10,400.00 at $2,000.00 an acre. This is T-26, Range 1 W.W.M.,
Section 2, zoned as rural R-1 at 5.20 acres. Purchased November
18, 1977.
BOE-88-060-LO
Parcel Number: 601-021-020
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M I NUT E S
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AUGUST
1st,
198 8
The petitioners would like this parcel reduced from $15,000.00 to
$10,000.00 at $2,000.00 an acre, This is T-26, Range 1 W.W.M.,
Section 2, zoned as rural R-l at 5.01 acres. Purchased November
18, 1977.
BOE-88-061-LO Parcel Number: 601-021-021
The petitioners would like this parcel reduced from $15,000.00 to
$10,300.00 at $2,000.00 an acre. This is T-26-N, Range 1 W.W.M.,
section 2, zoned as rural R-l at 5.15 acres, Purchased November
18, 1977.
These parcels were considered as a group for the hearing. All
the parcels were offered for sale since being purchased. They
were offered at the assessed valuation. The properties were not
assessed by any assessor besides the County Assessor. The
petitioners perceive that the market value has declined in the
past five years as they have had no sales and have repossessed a
few parcels. The petitioners cannot sell the property for the
assessed valuation, Some of the property does not have a view.
They feel that the maximum value of the property is $2,000.00 an
acre. Property which recently sold did sell for $17,000.00, but
this was around 8 years ago.
Mr. Robert Shold stated that in 1980 to 1981 the sales varied
between $17,000.00 and $18,000,00, Tax 10, which was
repossessed, was originally sold at $17,500.00. The valuation
was based on the original sales. Mr. Shold saw no market trend
up or down so he re-valued the area at about the same rate. He
has not viewed the subject property. He has no evidence that the
value of the property is less than originally valued at, though
the petitioners are getting the property back. There was one re-
sale in 1985 of Tax 6. It sold for $19,000.00.
The Board took the petitions under advisement, They will conduct
an on-site inspection and wait for the power-of-attorney to be
submitted before making their determinations,
BOE-88-052-R Parcel Number: 001-082-018
PETITIONER: ARDEN AND MARGARET V. JHANSON were present.
After being informed of the proceedings of the Board both Mr. and
Mrs. Jhanson were sworn in.
ASSESSOR: ROBERT KINGSLEY was present as a
representative of the Assessor's Office.
The 2.29 acre property, described as 0161 TX SLOAN-PRICE SHORT
PLAT, LOT 1, is located at 554 Hidden Trails. There is a 14 x 66
mobile home. Accordinq to the petition there is a 10 x 12 wooden
structure which is not attachable to the mobile home. The
Jhansons purchased this property in November 1978. They have not
offered it for sale but it has been appraised by Richard Gaubman
of ERA Realty, The Jhansons had Mr. Gaubman appraise the
property June 29, 1988 in order to find out what the "fair tax
price" would be, Mr. Gaubman appraised the mobile and the land
at $20,000.00. The current assessed valuation is:
Land:
Improvements:
Total Valuation:
$
$
$
13,500.00
16,565.00
30,065.00
The Jhansons included the Residential Rental Agreement they have
with their Tenant William Parfitt in their petition, In this
Agreement the real estate is described as:
Two (2) bedroom two (2) bath mobile home in GOOD
CONDITION. All repairs are tenants
responsibility. No more than 3 people may
reside at 544 Hidden Trails.
This Agreement also stated that there was existing damage to the
premises:
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AUGUST
1st,
198 8
Ceiling in master bathroom has wet stain in
shower stall. Around fan in small bathroom has
water stain.
The Agreement stated that:
We (the Landlords) do not carry any personal
property insurance for the tenants.
The rent was listed at $200.00 a month.
The other exhibit included in the petition was an expense
itemization:
Taxes: $ 362.16
Insurance: $ 500.00
Maintenance: $ No amount listed
Roof repair: $ 150.00
The Jhansons were denied the senior citizen exemption because
their income was slightly over the amount allowed. They would
like to have their valuation reduced to:
Land: $ 8,000.00
Improvements: $ 12,000.00
Total Valuation: $ 20,000.00
Mrs. Jhanson acted as the spokesperson, She feels the valuation
is way too high. She's been renting the mobile for $200.00 since
February 1988. It is only 3/4 mile away from the garbage
dump(landfill on Jacob Miller Road). This is not a prime
location, She pointed out that mobile homes deteriorate in value
as they get older, They have a well that is 286 feet. The water
is very hard with a lot of minerals. They hit ocean water at 320
feet.
Mr. Kingsley stated that the 1978 mobile home is 66 x 14 with an
addition which is not attached to the building,
Mrs. Jhanson stated that this was made originally as a double
garage, but they needed extra room for company. They eat out
there when they have company, but the 10 x 20 room is not heated
and though it is attached, it is not permanently attached.
Mr. Kinqslev pointed out that this structure is not 10 x 12. it
is 10 x 20 for the car port and 10 x 20 for the room portion,
This makes the total size of the structure 20 x 20. He noted
that this was in conflict with the actual petition.
The Jhansons paid a total of $19,000,00 for the mobile, the
attachment and the land in 1978. The current breakdown in
valuation is:
Mobile Home: $ 13,325.00
Wood Structure: $ 3,240.00
Land: $ 13,500.00
Total Valuation: $ 30,065.00
The Board decided to conduct an on-site inspection of the
property and requested permission for one Board Member and the
Deputy Assessor to view the interiors of the improvements. The
Jhansons were willing to have the inspection include the
interiors of the structures. Arrangements were made, The Board
took the petition under advisement.
BeE 88 053-R Parcel Number: 965-202-008
PETITIONER: HENRY DAVID EASON was not present, Mr.
Eason's petition was read into the Minutes in his absence.
ASSESSOR: ROBERT SHOLD was present as a representative
of the Assessor's Office.
The subject property is described as: 0161 TAX, KALA POINT
VILLAGE, UNIT 20H. The appellant possesses Ij12th ownership of
this time share unit. He purchased his portion of the time share
unit in October 1979. He has not offered it for sale, He notes
on his petition that several owners in the complex have resold
6
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their time share units at below the price advertised by the
developer. He suggested that the appraiser should find out what
other comparable apartments are assessed at. The current
valuation is:
Land:
1/12th time share unit 20H:
Total Valuation:
$ 1,500.00
$ 8,500.00
$ 10,000.00
The previous value was:
Land: $ 1,500.00
1/12 time share unit 20H: $ 9,500.00
Total Valuation: $ 11,000.00
The current valuation, accordinq to the Assessment Notice of
Valuation enclosed bv the petitioner, reflects a reduction of
$1.000,00 from the previous valuation.
Mr. Eason stated in the petition that:
"Assessed value and price of unit INCLUDE complete
furnishings including [sic] towels and maintenance
service. with 12 owners, that means this 2BR unit
is assessed at $120,000.00. This seems excessive
for this size unit including all
furnishings as well."
Chairman Dalgleish noted that the Board re-valued this unit 20H
in 1980 when they changed the valuation on 38 units. The land
was on at $1,500.00 and the 1/12th unit at $11,000.00 for a Total
Valuation of $12,500.00. The Board left the land at $1,500.00
and reduced the improvements from $11,000,00 (deduct $2,500.00)
to $8,500.00 for a Total Valuation of $10,000,00 which is the
current valuation. In 1986 a recommendation was supplied to the
Board of Equalization after a sales analysis was conducted in
September 1986. The table follows:
Odd numbered apts......Land 1500 Bldg. 6500
Even numbered apts......Land 1500 Bldg. 8500
All apts......Land 1500 Bldg. 9500
All apts......Land 1500 Bldg. 10500
Please note that 11,000* is the amount of the
on the current tax statement.
= 8,000
= 10,000
= 11,000*
= 12,000
previous valuation
In January 1988 another re-valuation occurred which is as
follows:
units 1 - 18 Odd numbered apts. Land 1500 Bldg. 4500 = 6,000
units 1 - 18 Even numbered apts. Land 1500 Bldg. 6500 = 8,000
units 19 - 32 All apts. Land 1500 Bldg. 8500 =10,000*
units 33 - 38 All apts. Land 1500 Bldg. 9500 = 11,000
Please note that 10,000* is the current rate of valuation.
Mr. Shold submitted the data on the 1986 recommendations and the
1988 re-valuations as they occurred.
Mr. Eason would like the valuation reduced to:
Land:
Improvements:
Total Valuation:
$ 1,000.00
$ 5,500.00
$ 6,500.00
Mr. Shold submitted a list of 12 oriqinal time share sales which
were between $11,400.00 and $12,900.00. Three of these
transactions occurred in 1986 and nine occurred in 1987. He also
submitted a list of 17 completed time share resale transactions
which were between a low of $4,400.00 and a high of $10,000.00,
Nine of these sales were in 1987, three were in 1986, and five
were in 1988.
Vice-Chairman Douqlas read from the previous petition submitted
on unit 20H (BOE-86-009-Rl:
"The Board inspected this property at 11:55 a.m. on the 25th
of August and confirmed the configuration and relationship of
this condominium development as to grade, location, and view,
7
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The Board moved to sustain the land valuation at
to adjust the building of this time share unit
evaluation of $9,500,00 for a total of $11,000.00
particular unit. The Board further moved to seek
of the Assessor's Office to produce notices of
valuation for the purpose of equalization in all
units under BOE-86-0106-R."
The records show that there were 406 petitions. They froze land
values at $1,500.00 on all these properties and changed the
building values in unit 20H's category to $9,500.00 in 1986.
$1,500,00 and
to an
on this
assistance
change in
time share
According to the re-valuations of January 1988, unit 20H is
valued in a comparable manner to the other units within his
category. This unit is part of the newer units in the
development.
Given all the information presented at this hearing, VICE-
CHAIRMAN DOUGLAS MOVED TO SUSTAIN THE ASSESSOR'S VALUATION AS
FOLLOWS: LAND AT $1,500.00, 1/12TH OWNERSHIP OF UNIT 20H AT
$8,500.00 FOR A TOTAL VALUATION OF $10,000.00. MEMBER ARCHIE
BARBER, JR. SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS
VOTE.
OTHER BUSINESS OF THE BOARD
There being no further business before the Board, the Board
adjourned until August 3rd, 1988 at 8:00 a.m.
DATE
APPROVED: &~ 7; 19/R
-
APPROVED BY:
ATTESTE
(1J:~ t::t~ ~'
ARCHIE L. BER, JR., ER
8