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HomeMy WebLinkAboutM080588 UJIU.l',(<~>-:J rO-7-S'S' t JEFFERSON COUNTY BOARD OF EQUALIZATION A. C. DALGLEISH DAVID G. DOUGLAS ARCHIE BARBER, JR. CHAIRMAN VICE-CHAIRMAN MEMBER ALTERNATE MINUTES AUGUST F I F T H, 1 9 8 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 previous meetings at this time. BOE-88-069-R BOE-88-069-R BOE-88-069-R PETITIONER: RAY WEBER was the procedures of the Board he was ASSESSOR: ROBERT KINGSLEY the Assessor's Office. Parcel Parcel Parcel present. sworn in. was present as a representative of Number: 992-300-054 Lot #1 Number: 992-300-055 Lot #2 Number: 992-300-056 Lot #3 After being informed of The current valuation of these three lots is as follows: Lot #1, Parcel Number: 992-300-054 Land: $14,500.00 Improvements: $ 5,760.00 Total Value: $20,260.00 Lot #2, Parcel Number: 992-300-055 Land: $12,500.00 Improvements: $47,755.00 Total Value: $60,255.00 Lot #3, Parcel Number: 992-300-056 Land: $14,500.00 Total Value: $14,500.00 VALUATION OF ALL THREE PARCELS TOGETHER, ACCORDING TO THE RECORDS OF THE ASSESSOR'S OFFICE IS: LAND: $38,500.00 IMPROVEMENTS: $53,515.00 TOTAL VALUE : $92,015.00 ***Please note***THE PETITIONER SHOWED A VALUATION DIFFERENT THAN THAT OF THE ASSESSOR'S. THE APPELLANT STATED THAT THE LAND WAS ASSESSED AT $38,500.00 BUT HE'D PURCHASED IT FOR $40,000.00 WHICH CLEARED UP THE DISCREPANCY BETWEEN THE ASSESSOR'S FIGURES OF $41.500.00 AND THE PETITIONER'S FIGURES. ROBERT KINGSLEY AGREED WITH THE PETITIONER'S FIGURES. THERE WERE NO OTHER DISCREPANCIES. The property is located at 4554 Lopez Avenue and the land is ,67 acres. This property is zoned as residential and is owner occupied. The house consists of 2000 square feet and the workshop consists of 576 square feet. Mr. Weber purchased the property for $40,000.00 with $21,000.00 cash and $19,000.00 on a five year contract. He purchased it in October of 1986. The property has not been listed with a broker or offered for sale. On the petition, Mr. Weber listed his specific reasons for why the assessor's valuation is deemed too high. He claimed that in a recent Change of Value Notice for parcel number 992-300-055, his house was "...placed on Lot 2 of the Lovan Short Plat. In point of fact, it is situated on LOT 1, 2, and 3, effectively nulling the SHORT PLAT. We no longer have 3 potential building plots, we have ONE, and it is developed now. We request that the assessed value of the land reflect this situation." Mr. Weber's petition included copies of the Plat with building sizes and positions 1 MINUTES 0 F AUGUST F I F T H. 1 9 8 8 shown. He feels that the valuation should be dropped to: Land: $ 25,000.00 Improvements: $ 53,515.00 Total Valuation: $ 78,515.00 In the hearing Mr. Weber confirmed that he is only petitioning the Board to reduce the valuation on the land. He stated that when he purchased the lot it was with the intention of using it for one building site, The previous owners had short platted the lot in order to increase the value. His house sits on all three lots where the three properties intersect. There is a workshop on lot #1. To build more homes he would have to continue to short plat, It was noted that he has no room left to do this with his home situated where it is, He believes it is reasonable to decrease the value of the land. He does have city water and sewer, In terms of comparable value he mentioned a property, Lot #39, which is the same size lot as his. This lot is on the corner of San Juan and Admiralty. It has a home on it and is valued at $28,000.00. He feels his desired reduction to $25,000,00 is justified, Robert Kingsley agreed with what Mr. Weber said. He worked up the square footage of the other lots in the area and found them comparable in size. In terms of comparables, he used the same properties as Mr. Weber. (1) Lot #39 in San Juan Estates is 31,800 square feet. Though larger than the subject property, Lot #39 is listed at $28,500.00. (2) In terms of the North View Short and three are smaller than the subject property. assessed value of $33,000.00, Plat, lots one, two They have an In conclusion, Mr. Kingsley feels that the subject property should be reduced in the interest of eaualization. He suooested that the reduction be to $33,000,00, not $25,000,00. Mr. Kinosley also uroed the Board to consider that the area will be re-valued in 1989, at which time adiustments will be made for everybody. The petitioner requested information on how to combine all three lots into one parcel, He was advised to seek the assistance of the Assessor's Office. The Board will conduct an on-site inspection on the afternoon of August 17th before making their determination. BOE-88-082-LO Parcel Number: 921-051-016 PETITIONER: LESLIE M. STRONG was not able to be present. In the absence of the appellant, the petition was read into the Minutes. ASSESSOR: ROBERT SHOLD was present as a representative of the Assessor's Office. The land, described as Section 5, Twp 29, Range IE, is located on Freeman Road, Nordland, Marrowstone Island, It is ,34 acres and has no buildings, The subject parcel was purchased for $32,000.00 cash September 10, 1987. It is currently assessed at $41,370.00. The petitioner would like the valuation dropped to $32,000.00. The reason cited for this reduction is that they "...paid $32,000.00 for this property within the last year, establishing its full market value at that amount." The petitioner attached her Real Estate Excise Tax statement as proof of purchase price, In a telephone conversation with the Clerk of the Board, Dierdrei Whiteford, 8/2/88 at 9:22 a.m., Leslie Strong stated that a boat ramp was added to their empty lot at the cost of $2,700.00. She also mentioned a comparable of three lots north of her parcel which sold for $20,000,00 to $25,000.00. Mr, Shold stated that the boat ramp was added to the property since it was purchased, They own the house on the lot immediately adjacent to 2 MINUTES o F AUGUST F I F T H, 1 9 8 8 this lot. The lot sale referred to by the petitioner is the north half of Tax 9. It is a .60 acre parcel with 80 front feet and a septic denial on it. This sold in May of 1988 for $20,000.00. It had previously sold for $30,000.00 with the knowledge of septic denial. He considers that the soils and banks are similar between this lot and the subject lot, thus it is probable that their lot will not perc. Mr. Shold recommended that it be valued at $300.00 a front foot x 100 front feet equaling $30,000.00 plus 137 feet of tidelands to be added on at $10.00 a front foot for a total of $1,370.00 and a grand total of $31,370.00. In addition to this assessment, he feels that the Board inspection should include a determination of value on the newly constructed boat ramp. The Board took this petition under advisement, They will conduct an on-site inspection before making their determination. BOE-88-083-LQ PETITIONER: MR. and MRS. LAWRENCE After being informed of the proceedings of in. Parcel Number: 502-101-011 L. LAMMERS were present. the Board they were sworn ASSESSOR: ROBERT SHOLD was present as a representative of the Assessor's Office. This property is described as Tax 42 (or Tract #7 of development known as Canal View Highlands), S10 & PTN S3 T25N R2W Tax 42 Parcel 7, It is five acres of land without improvements. Mr. Lammers helped to log this land. The property has been for sale from 1980 through 1988; but it has not been listed with a broker. The asking price was $500.00 an acre for a total of $2,500.00, The Lammers feel that the value should be lowered to $500.00 an acre for a total of $2,500.00 for the following reasons: (A) The parcel is very steep. (B) The parcel runs downhill into a canyon and it is on a ridge. (C) There isn't a buildable site. (D) They were unable to sell it at their asking price of $2,500.00. They are willing to sell it if someone would make an offer. (E) An old service road runs right through the property. The property is currently assessed at $22,500.00. Mr. Shold stated that placed on this land. which is difficult to he had no problem with a new valuation being He considers it a useless piece of property locate. The Board will conduct an on-site inspection before making their determination. BOE-88-084-R Parcel Number: 965-202-106 Parcel Number: 965-202-107 not present. In his absence PETITIONER: SCOTT D. WILSON was the petition was read into the Minutes, ASSESSOR: ROBERT SHOLD was present as Assessor's Office. a representative of the Mr. wilson holds a 1j12th undivided interest in this Kala Point Village Unit 21, Building #3. The property has not been offered for sale and the petitioner did not list his purchase price. It is currently assessed at: Land: $ 1,500.00 Improvements: $ 8,500.00 Ij12th Total Valuation: $ 10,000.00 The petitioner lists one comparable: Unit #19, Kala Point Village. A portion of the interest in this comparable sold for $5,000.00. Mr. wilson states the specific reasons for his petition as follows: 3 MINUTES o F AUGUST F I F T H. 1 9 8 8 "According to the only realtor who would consider listing this property for sale a segment in unit 19 (an identical property) sold for $5,000.00 this year. Her opinion was that this was the most I could expect for this unit if it could be sold at all as sales were almost non existent. (sic)" Based on the above facts he desired a reduction on his interest in this property to: Land: $ 1,000.00 Improvements: $ 4,000.00 1/12th Total Valuation: $ 5,000.00 Mr. Shold referred the Board to Petition Number: BOE-88-053-R, David Eason. He stated that this unit is identical to the subject unit. Mr. Eason possesses 1/12th interest. The sales Mr. Shold submitted on this petition stand for Mr. Wilson's petition as well. There were no sales in unit 21 but the sale on unit 19 was correct, even though it occurred in 1987 not 1988. The Board sustained the current valuation on this unit. Mr. Shold recommended that the Board sustain the current valuation on the subiect unit as thev did on David Eason's unit. DETERMINATION WAS MADE AT THIS TIME. MEMBER-ARCHIE BARBER. JR. made a Motion. based on the identical unit which was re-valued this Year, to SUSTAIN THE ASSESSOR'S CURRENT VALUATION OF: $10,000.00 FOR THE 1 1/12th INTEREST IN LAND AND IMPROVEMENTS, VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. The petitioner was mailed his Orders of the sustained valuation on August 5th, 1988: Parcel Number: 965-202-106 Parcel Number: 965-202-107 Board stating the $10,000.00 $10,000.00 BOE-88-085-LO Parcel BOE-88-086-LO Parcel BOE-88-087-LO Parcel BOE-88-088-LO Parcel BOE 88-089-LO Parcel PETITIONER: EDITH H. HANSEN was present. the procedures of the Board and sworn in. ASSESSOR: ROBERT SHOLD was present as a representative of the Assessor's Office. Number: Number: Number: Number: Number: She was 998-002-201 998-002-904 998-002-902 998-002 901 998 002-905 informed of BOE-88-085-LO was described as Port Townsend Lot 1-8, Block 22, Tacoma Addition. The property is located at Thomas and 45th Street. It is currently valued at: $20,000.00. The block has no improvements, it consists of 8 lots, it's zoned residential and it has been both sold and repossessed. The property is offered for sale at $20,000.00. The petitioner would like the valuation reduced to $5,000.00 as: (A) the property sold in 1980 on a Deed of Trust (B) the purchaser defaulted on payments and failed to pay taxes (C)on 9/16/87 the purchaser executed a Deed in lieu of foreclosure (D) and the taxes were increased based on the sale which failed. She believes the 1981 valuation to be the correct one. BOE-88-086-LO was described as Port Townsend Lot 1, Block 29, Tacoma Addition. The property is located at Thomas and 45th Street. It is currently valued at: $2,500.00. It is one city lot without improvements and it is zoned residential. It was sold and is now in foreclosure. The petitioner would like the valuation to be reduced to $625.00 as: (A)the parcel was sold in 1981 (B)the purchaser defaulted on payments and (C)a Sheriff's Sale is scheduled for September 9, 1988. BOE-88-087-LO was described as Port Townsend Lot 2, Block 29, Tacoma Addition. The property is located at Thomas and 45th Street. It is currently valued at: $2,500.00. It is one city lot without improvements and it is zoned residential. The petitioner would like the valuation to be reduced to $625.00 as: (A)the parcel was sold in 4 MINUTES o F AUGUST F I F T H, 1 9 8 8 1981 (B) the purchaser defaulted on payments and (C)a Sheriff's Sale is scheduled for September 9, 1988. BOE-88-088-LO was described as Port Townsend Lots 3 & 4, Block 29, Tacoma Addition. The property is located at Thomas and 45th street. It is currently valued at: $5,000.00. It consists of two city lots without improvements and zoned residential. The petitioner would like the valuation to be reduced to $1,250.00 as: (A)the parcel sold in 1981 (B) the purchaser defaulted on payments (C) the purchaser is in default on the taxes and (D)a Sheriff's Sale is scheduled for September 9, 1988. BOE-88-089-LO was described as Port Townsend Lots 7 & 8, Block 29, Tacoma Addition. The property is located at Thomas and 45th street. It is currently valued at $5,000.00. It consists of two city lots without improvements and zoned residential. The petitioner would like the valuation to be reduced to $1,250.00 as: (A)the parcel was sold in 1981 (B)the purchaser defaulted on the payments (C)the purchaser is in default on the taxes and (D)a Sheriff's Sale is scheduled for September 9, 1988. Edith Hansen listed the same comparable on all of her petitions: "According to the Assessor's office, parcel of two lots sold in 1985 for $5500. All other transfers are foreclosures. (sic)" Vice-Chairman Douglas, Chairman Dalgleish and the Deputy Assessor Robert Shold agreed to take BOE-88-085-LO separately from the other petitions and to consider BOE-88-086-LO through BOE-88-089-LO all together as they are within the same Block. All the lots are considered similar by Mr. Shold and identical by Edith Hansen. She stated that all the arguments she had for one lot would also apply to the others. The petitioner stated that when she purchased these lots she did so with the understanding that they would be handled in a "pool", They were handled in this manner for a while. They were re-sold in 1981 but they were defaulted on. She was unaware that the taxes were in arrears as the properties were handled in a collective manner, The contract holder was supposed to be paying the taxes. A large purchaser in the "pool" defaulted on all the lots. Edith Hansen came in and paid up all the back taxes because she did not want to be in default on anything. She does not feel the lots should be assessed at market value because they essentially created an artificial market. Port Townsend Realty handled these sales, All the income and expenses went to the "pool" which Port Townsend Realty handled. She did not receive paperwork and other necessary information in the timely manner that would have enabled her to act on the defaults and problems more effectively, Mr. Shold felt that what Edith Hansen stated regarding the property prices was correct, but in 1985 they had not seen any of the properties coming back. Since that time the property has been defaulting back to the sellers. There have been no other sales in the subject plat or any other similar plat since the 1985 sales. Mr. Shold recommended that the lots be reduced for BOE-88-085-LO to $1,000.00 a lot. He also recommended that BOE-88-086-LO through BOE-88-089-LO lots be reduced to $1,000.00 too. He advised Mrs. Hansen that if her lots were equalized to a certain amount, the next re-valuation would have to reflect this amount for all similar lots. The Board took this petition under advisement. They will conduct an on-site inspection during the afternoon of August 17, 1988. After the inspection the Board will make their determination. BOE-88-090-R Parcel Number: 948-319-601 5 MINUTES o F AUGUST F I F T H. 1 9 8 8 PETITIONER: LINCOLN F. ROGERS was present. After being informed of the procedures of the Board he was sworn in to give testimony, ASSESSOR: ROBERT BARRY was present as a representative of the Assessor's Office. This property is described as Lots 5, 6, 7 & 8, Block 196 Eisenbeis Addition to the City of Port Townsend. It is 10cated at 1428 Ninth Street, Port Townsend, WA 98368, The land consists of 20,000 square feet. The property is zoned residential and current1y has a home consisting of 2,325 square feet, a 12 x 20 foot covered deck, and a 14 x 19 foot shop which is not finished. The purchase price of the property was $55,000.00 in Apri1 of 1979. The property has been listed for sale for about 3 years beginning in 1985 through the present time. He 1isted the property with Rea1 Estate Un1imited and himse1f as the agent. Mr. Rogers is asking $58,500.00 for the property. It was appraised in May 1987 by Janet Little for the Veteran's Association to acquire a remode11ing 10an. It was va1ued at $51,000.00 by Janet Litt1e. It is current1y assessed at: Land: Improvements: Tota1 Va1uation: $ $ $ 20,000.00 50,540.00 70,540.00 Mr. Rogers would 1ike to have the property reduced in va1uation to: Land: $ 11,500.00 Improvements: $ 40,500.00 Tota1 Valuation: $ 52,000.00 He is cha1lenging the assessed va1uation based on the Uniform Appraisa1 Report, dated May 6, 1987, which was submitted with his petition, The appraisal gave a value of $15,000.00 on the four lots. He stated that his home occupies parts of three lots and that the fourth lot is a non-view lot which is over 100 feet from water and sewer. The other three lots are improved. He stated in his petition that most banks consider the lot value to be $2,500.00 each, however, the County Appraisers are valuing the lots between $4,500.00 and $5,000.00. He fe1t that his property was dec1ining in va1ue rather than appreciating as he unsuccessfu11y tried to sell his property for $52,000.00. He and his wife decided to accept an offer as 10w as $51,000.00, if one was made, just to get the property off their hands. He c1aimed it was over-valued based on actua1 va1ue now. Since the Rogers have had no money to improve the property, it has deteriorated. He considers the house dark with small windows. They tried to get a V.A. Loan to repair the roof, but instead they got a Remode11ing Loan from Rainier Bank, Thev fixed the roof and painted it to prepare it for sale, He stated that he did not remodel the property in terms of increasinq its value, iust in terms of sellinq it. He did add a second bathroom as it is a four bedroom home. He hopes that consideration will be qiven to the disparity in value between the assessed valuation of improved and unimproved lots. Mr. Rogers listed the following comparables on his petition: (1) Parcel Number 988-801-006 sold for $50,000.00 10ts which are ion July 3, 1986. This property being at 840 Adams Street, Port Townsend. It has a 1,900 + square foot home on 20,000 square feet of 1and. (2) Parce1 Number 931-400-101 sold for $50,000.00 on January 26, 1987. This property being at 613 F Street, Port Townsend. It has a 1,900 square foot home on a 4,600 square foot lot. (3) Parcel Number 949-200-002 sold for $59,000.00 on September 19, 1986. This property being at 123 - 25th Street, Port Townsend. It has a 1,892 square foot home on an 11,000 square foot lot. Mr. Barry stated that his only "dealing" with the property was new construction. He was strictly dealinq with the improvements and not the land value, He does not have the authority to do anythinq on land 6 MINUTES o F AUGUST F I F T H. 1 9 8 8 value or improvements on a new construction petition; but he can attempt to estimate the chanqe in value that has resulted from Mr. Roqers' new construction. Mr. Barry and Mr. Rogers had held a conversation when he assessed the new construction, In this conversation Mr. Barry was given to believe that the new construction was in excess of $10,000,00, Mr. Barry indicated to the petitioner, at that time, that this kind of new construction was hard to evaluate since it involved an addition to a previously constructed house. Mr. Barry had never seen the house before he arrived to assess the new construction. What he did on the assessment was to assume that havinq done in excess of $10,000.00 of work, the petitioner had added at least $5,000.00 of value to the improvements. This is whY he added $5,000.00 of new construction, This was done with the realization that beqinninq this fall the Assessor's would be re-evaluatinq the city, at which time Mr. Barry would have a better idea of valuation. He believes the Board should review the property to see if his valuation was in excess. He did note that in February of 1987 two bare lots which were adiacent to the petitioners' property sold for $6.000.00 each. In conclusion, Mr. Barry feels that he would be skeptical of any change in the land value in terms of it's being equitable to the other property owners in the area. The Board clarified that Mr. Rogers feels that the land of a small lot, such as a city parcel, is devalued because of the improvements upon it. The Board will conduct an on-site inspection with the Deputy Assessor, which will include the interior of Mr, Roger's home. Mr. Roqers aqreed that the Deputy Assessor should be present and he welcomed all of the Board members and the Deputy Assessor to view his home, The Board will make a determination after the on-site inspection. BOE-88-091-LO BOE-88-092-LO PETITIONER: ED BENN was present, familiar with the procedures of the Board testimony. ASSESSOR: ROBERT SHOLD was present as a representative of the Assessor's Office. Parcel Number: 601-271 003 Parcel Number: 601-271-009 After stating that he was he was sworn in for BOE-88-091-LO is described as Section 27, Township 26N, Range 1 W, Tax "6 1s TL & Tax 31". It is located on the Toandos Peninsula on the east side of the Hood Canal. The land is 20.69 acres with about 640' waterfront. This land is zoned rural (2 1/2 minimum per Comprehensive Plan). The property was appraised in December of 1986 by Hood Canal Properties, it was a market appraisal. The property was also listed with Hood Canal Properties for $138,200, "including Tax 31 & TL, ftg Tax 6". The property is assessed at: $129,000.00 this being $6,234.89 an acre. Mr. Benn feels it should be re-valued at: $82,760.00, this being $4,000.00 an acre. ' BOE-88-092-LO is described as Section 27, Township 26N, Range 1 W, Tax 31. It is located on the Toandos Peninsula on the east side of the Hood Canal. The land is 6.95 acres including about 200' of waterfront and tidelands. This land is zoned rural (2 1/2 acre minimum per Comprehensive Plan). The property was appraised by and listed with Hood Canal Properties. The market appraisal was $5,000.00 per acre in December of 1986, The property is assessed at: $38,510.00 this being $5,541.00 an acre. Mr. Benn feels it should be re~valued at: $29,800.00 this being $4,000.00 per acre plus $10.00 a front foot for tidelands. Both petitions gave the same reasons for reducing the assessed valuations and the same comparables as evidence of the current market: "The acreage market in Jeff County is glutted; supply greatly exceeds demand. The assessed value of this parcel is much higher than the 7 ,--.: MINUTES o F AUGUST F I F T H. 1 9 8 8 market value. Property has been on market 1 1/2 yrs with no offers despite extensive Seattle, Kitsap County & local media advertising. Apparently A/V are based on sales during "land boom" times of the late 70's and early 80's. (sic)" Comparable #1:"ERA/Olympic RE listing of 107 ac & 1/2 mile waterfront in See 22, TN 26N RlW for $3000 per acre. (sic)" Comparable #2:"Ltr Port Ludlow Prop Sales Off 5-2-88 offering Toandos Peninsula Pope & Talbot acreage at $1375 per acre (sic) " Comparable #3:"Listing of Tax 32 W/350' WF & TL Abutting Tax 6 for $55,000 ($4617.96) per acres A/V: $73,500(sic)" In the hearing Mr. Benn concurred with the Board that they had received these same petitions from him last year. He feels the assessed value does not come close to the market value. He stated that he does have the parcels listed for the amounts on his petition. He has not tried to sell his property for the amount he believes the property should be reduced to. He re-stated the comparables listed above and noted that one comparable, #2, consists of about 900 acres and that they are being sold for between $650.00 and $1,000.00 an acre. He added one more exhibit, a piece of 594 acre propertv with 3,300 feet of waterfront which closed Tuesdav, this was listed at $1.500,000.00 and it sold for $930.000.00. This works out to $1.565.60 per acre. The property is immediatelv north of the Hood Canal Bridqe. Robert Shold verified the description of Mr. Benn's properties. He did not have a lot of sales in the area which would dispute what Ed Benn believes to be an appropriate valuation. Each sale seemed to be done on the properties' own merits. There are some potential building sites. The Board having been on the subject properties in 1987 did not feel an on-site inspection would be necessary to make their determinations. Ed Benn stated that it has not changed much since 1987. The Board and the Assessor will go over the maps and documents before making their determination. OTHER BUSINESS OF THE BOARD There being no further business before the Board, the Board adjourned until August 8, 1988. DATE APPROVED~ ~ lHfIi ATrESTED y0~~. .~'. ~ APPR~ BY: /J AqDAWI.E~:#~ ~Q;~ DAVID G. JGIAS, VI -CHAIRMAN AR~;i~ ~BER 8