HomeMy WebLinkAboutM072189
(( './t7 ,,/?pjetJ
.
JEFFERSON COUNTY BOARD OF EQUALIZATION
A. C. DALGLEISH
DAVID G. DOUGLAS
ARCHIE BARBER, JR.
JAMES A. DE LEO
CHAIRMAN
VICE-CHAIRMAN
MEMBER
ALTERNATE
M I NUT E S
J U L Y
2 1, 1 9 8 9
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-89-011-R
Petitioner: William D. Bruce
PARCEL NUMBER: 938-400-821
Mr. and Mrs. William Bruce were present at the hearing. Bob Barry
represented the Assessor's office.
This parcel is Lot 22, Block 8, Division III of Cape George Colony.
It consists of an 100' x 120' lot which was revalued at $15,500 and
a single-story house revalued at $72,630. The total valuation of
the parcel equals $88,130. It is located at 170 North Palmer,
The petitioner contended that the $81,500 purchase of the parcel,
on December 27, 1988, included a washer, dryer, refrigerator,
various kitchen appliances, draperies, fire screen, television
antennae and rotor, and two cords of firewood. It is his opinion
that the cost of the lot and home improvements probably did not
exceed $79,000. The petitioner requested a reduction of the land
value to $12,000 (a $3,500 reduction), and a reduction of the home
improvements to $67,000 (a $5,630 reduction), for a total valuation
on the parcel of $79,000. Further justification cited for the
reduction in valuation are a loss of view due to tall trees on the
neighboring lots and a depreciation of the house from the lack of
BOE Minutes of: July 21, 1989
Page: 2
needed maintenance. They found damage to the house which was not
immediately apparent when they purchased it. The back and front
porch sag and are not adequately supported; the basement area is
not finished; and the porch doors are jamming, They pointed out
that if a house cannot sell for a certain amount, it shouldn't be
taxed on the price at which it isn't salable.
Bob Barry presented the following factors as consideration in the
revaluation of the property:
1. Land Value:
a} The lot is classified as having a fair view under
Neighborhood Code 5502 and Land Use Code 1116, with a
valuation of $14,500 and an Improvement Code 9801 with
the value of $1,000 for a total equaling $15,500.
b} Comparable lots were presented:
Comparable #1: The lot next door with a fair view does
not have an adjustment.
Comparable #2: Lot 101 South Palmer with an average
view has an adjustment of -$2,000.
Comparable #3: Lot 481 South Palmer with a good view
has an adjustment of -$5,000,
2. Home Improvements:
a) This single story home of fair plus quality was built
in 1978 and has 1668 square feet with two bedrooms, two
full baths, and one half bath. The rate used for the
living area was $31. a square foot, There is a 780
square foot basement of fair quality at $7.00 a square
foot, There is a 288 square foot car port of fair
quality; a 600 square foot basement garage at $10.50
square foot; a 300 square foot wood porch with 200
square feet enclosed; and a 236 square foot deck.
b) The estimated replacement value is $78,099 less seven
percent (7%) for depreciation, which equals $72,630.
c} Three market comparables were presented with adjusted
land and home improvement values as follow:
Comparable #1: $88,915 sold in 6/89 (1,492 square feet)
Comparable #2: $86,175 sold in 9/88 (1,152 square feet)
Comparable #3: $88,880 sold in 2/88 (1,510 square feet)
The Board will conduct an on-site inspection before making a
determination.
BOE Minutes of: ,July 21, 1989
Page: 3
BOE-89-039-R
Petitioner: STACY AICKIN
PARCEL NUMBER: 002-124-019
The petitioner, Stacy Aickin, was present at the hearing. Bob
Barry represented the Assessor's office,
This parcel is a ten acres in NW 1/4, NW 1/4, SE 1/4, S12, T30, R2W
at 330 Ravens Road which is just east of Cape George Colony, It is
a three story home which is approximately 50 percent completed.
The petitioner is not seeking adjustment to the valuation of the
building improvements. Stacy Aickin expressed concern that there
was a change in land valuation since the terrain is difficult and
the location of the roads which traverse the parcel make further
development of buildings infeasible, however, she stated that there
is one other site that she could conceivably develop. She noted
that in 1987 she petitioned the Board (BOE-87-064-R) and that the
appeal was granted for $24,000. The conditions of the property are
the same as when the 1987 appeal was granted by the Board. She
pointed out that parts of her land are pinched off and that putting
in a well would be too expensive.
Bob Barry presented the following factors as considerations on land
valuations:
1, The land is valued at $3,000 per acre plus $500 for
incomplete site improvements, There is one other parcel in
this area valued at $3,000. All the other parcels are from
$3,500 to $4,500.
2. The limitations on site development due to terrain and
easements are a common problem throughout parcels in the
area. The easements may divide parcels, however, they do
create access to building sites.
3, Two comparable properties of 5.19 and 5.9 acres were:
a) Parcel number: 002-122-001 which sold for $23,000 in
January of 1986 at $4,466 an acre.
b) Parcel number: 002-121-012 which sold for $27,000 in
April of 1986 at $4,576 an acre.
4. Equalization adjustments may be necessitated if the subject
parcel receives an adjustment, as there are many similar
parcels.
The Board will conduct an on-site inspection before making a
determination.
BOE Minutes of: July 21, 1989
Page: 4
BOE-89-007-LO
Petitioner: WALTER E. BURROWS
PARCEL NUMBER: 939-601-453
Mr. Burrows was not present at the hearing.
the Assessor's office. The contents of the
the record of the hearing by a Board member
absence.
Bob Barry represented
petition were read into
in the petitioner's
This parcel consists of Lot 54, Block 14, Division VII of the Cape
George Colony. It is an unique lot in that it is located in the
middle of a block surrounded by lots on all sides with a 33 foot
wide easement from the nearest street passing between two adjacent
lots. There are no home improvements on the lot, which has an
expansive, marine view to the northwest.
The parcel was purchased on July 20, 1988 for $16,250, The
petition included two exhibits pertaining to the need for a sewer
system in the area to be connected to the Port Townsend sewer
system and treatment plant expansion. Septic tank systems on
adjacent lots are currently inadequate. The petition stated that
the purchase price represents the true market value of the parcel,
rather than the current revaluation of $19,500.
Bob Barry reported that:
1. The current revaluation is based on a Neighborhood Code 5502
and a Land Use Code 1114 giving a valuation of $19,500.
2. The Assessor's report included a map showing neighboring
lots valued at $19,500 and $16,500 and $14,500.
3. The Assessor recommends that it would be acceptable to
reduce the valuation by fifteen percent ($2,925) due to the
unique location of the lot, for lack of street frontage.
The Board will conduct an on-site inspection before making a
determination.
BOE-89-006-LO
Petitioner: EDWARD BOGACHUS
PARCEL NUMBER: 902-233-013
Mr. Bogachus was not present at the hearing. Bob Shold represented
the Assessor's office. A Board member read the petition into the
record in the absence of the petitioner.
This parcel is defined as Tax 25 of Section 23, Township 29, Range
2 West. It is 0.66 acres of pasture immediately adjacent to the
west side of Highway 101, at Highway 101's intersection with
Highway 20 at the end of Discovery Bay, The parcel is 298 feet
BOE Minutes of: July 21, 1989
Page: 5
long and 75 feet deep.
The petitioner purchased the parcel for $1,150 in 1973. The land
lies below the elevation of the highway and there is no possible
access from the highway to the parcel, The petitioner enclosed a
letter from real estate broker, John C. Kassebaum, representing
Realty World, Port Townsend Realty, Inc. It was dated January 12,
1989. The letter recommended that the owner contact the "Jefferson
County Assesor [sic] and request that the assesed [sic] value be
adjusted to Agriculture,"
Bob Shold reported the following facts about the parcel:
1. This parcel has been valued at $4,500 since 1980,
2. The parcel is currently valued with Neighborhood code 5433
and Land Use Code 9100 as an unimproved site,
The Board will conduct an on-site inspection before making a
determination.
BOE-89-013-R
Petitioner: MARIAN SHELDON
PARCEL NUMBER: 947-300-001
Petitioner Marian Sheldon was not present at the hearing. Bob
Shold represented the Assessor's office. A member of the Board
read the petition into the record in the absence of the petitioner.
This parcel is half an acre. It is Lot 1, Division I of Discovery
Bay Heights and it's located at 41 Olympic Blvd. overlooking
Discovery Bay and the Olympic Mountains to the southwest. There is
a two story home and out-buildings on the property. The home has
approximately 2,326 square feet of living area,
On the advice of the construction contractor, the petitioner is
seeking reduction of the valuation from $25,500 to $22,500 (a
$3,000 reduction) for land, and a reduction from $109,565 to
$57,396 (a $52,169 reduction) for improvements. All site
improvements for access and utilities (other than the sewer) are
present, No rationale for the reduction of valuation was presented
in the petition.
Bob Shold defined the following factors as influencing the
revaluation:
1. Land Valuation:
a) Comparables: Three lots of approximately the same size
and view with more slope to the southwest.
947-300-021: Lot 21 Sold on 11/10/87 for $21,800.
BOE Minutes of: July 21, 1989
Page: 6
947-300-024: Lot 24 Sold 8/5/88 for $27,000.
947-300-020: Lot 20 Sold 1/13/89 for $30,000.
b) Subject parcel has Neighborhood Code 5334 with Use Code
1114 at the rate of $24,500 plus Improvement Code 9801
for $1,000.
c) Lot 33 on the opposite corner is valued at $24,850 and
has access by easement from Bay View Lane rather than
directly from Olympic Blvd,
2, Home Improvements:
a) The home was constructed in 1983 and is a 1 1/2 story
building of good-construction quality and in good
condition. It has 1,304 square feet on the first floor
and 1,038 square feet on the upper level, There are
three bedrooms, two full baths, one half bath; out
buildings or improvements consist of a 504 square foot
attached garage (good), a 250 square foot concrete
porch, 180 square foot enclosed porch, and a 420 square
foot deck.
b) The estimated replacement value of the house is
$109,248 less 2% depreciation for a net of $107,063
with additional improvements of $2,500 for a total
improvement of $109,565.
c) The home on Lot 33 is of comparable size, of very good
quality construction although it is one year older. It
was sold 9/12/88 for ($130,150 improvements and $24,850
land) $155,000.
The Board will conduct an on-site inspection before making a
determination.
BOE-89-029-R
Petitioner: THOMAS J. MADSEN
PARCEL NUMBER: 902-241-012
Petitioner Thomas J, Madsen did not appear at the hearing. Bob
Shold represented the Assessor's office. A member of the Board
read the information in the petition into the records of the
hearing.
This parcel of land is located between Fairmont Road and Discovery
Bay (south side of west end) and has 208 front feet on the bay and
runs south up steep terrain to the road. The legal indicated 1.54
acres of land bisected by a railroad right-of-way and the parcel
includes 104 feet of tide lands. The original home improvements
, .
BOE Minutes of: July 21, 1989
Page: 7
were constructed in 1946 and other improvements have been added
subsequently.
The petition identifies an 850 square foot house, 150 square foot
shed in poor condition, and a one-car carport in poor condition.
The parcel was purchased on October 21, 1988 for $70,000 and the
petitioner requests that the valuation be adjusted to land at
$40,000 and improvements at $30,000,
Bob Shold introduced the following factors associated with this
valuation:
1, Land Valuation:
a) The title to the railroad right-of-way came to this
parcel under Jefferson County Superior Court Cause
Number 9756 on the Donation Claim, estimated at .48
acre.
b) The land value is based on 208 front feet at $275 and
adjusted to 89 percent (-6% for excess frontage, -5%
for steep topography) for a value of $50,908. The
Neighborhood Code is 5433 and the Land Use Code is
1100. Land improvements are Code 9802 at $1,000, One
hundred and four feet (104') of unimproved tide lands
are Code 9301 at $10 for a total of $1,040. The total
land value is $52,950.
2, Home Improvements:
a) The basic home is one-story, fair quality construction
in average condition. The basement and main floor are
each 858 square feet with the basement classified as
low quality construction.
b) Additional improvements such as 627 square feet of deck
and patio with a roof and 1,400 square feet of paved
driveway are classified as low class with 50 percent
depreciation.
c) The estimated home replacement value of $48,362 is
deemed 95% completed and 67% of the value for an
adjusted value of $30,783, The value of improvements
are $784, The total improvements listed are $31,565,
3. The Assessor recommends the Board consider changing the
adjustment of land value on excess topography and frontage
from 89% to 79%.
The Board will conduct an on-site inspection before making a
determination.
. , ,
BOE Minutes of: July 21, 1989
Page: 8
APPROVAL OF MINUTES
Vice-Chairman David Douglas moved
1989 and July 7, 1989 as written.
seconded the motion, which passed
to approve the
Member Archie
by a unanimous
Minutes
Barber,
vote.
of July 5,
,Tr,
OTHER BUSINESS OF THE BOARD
There being no further business before the Board, the board
adjourned until July 24, 1989.
APPROVED BY:
DATE APPROVED;~Am'.k-(30 1983
,
,/
ATTESTED BY: A4aG?/,d~~
DIERDREI WHI FO D
9 ',Q ~
DAVID~~LAS' ~-CHAIRMAN
~ -t ~.vLv
ARCHIE L. BARBER, JR., MEMBER