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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
A U GUS T 2, 1 9 8 9
The Board of Equalization convened at 9:00 a,m. with Chairman
A.C. Dalgleish, Member Archie Barber, Jr. and Clerk Dierdrei
Keegan-Whiteford present, The Board dispensed with the reading
of the Minutes of previous meetings at this time. Vice-Chairman
David G. Douglas was absent.
BOE-89-041-R PARCEL NUMBER: 001-034-018
PETITIONERS: Mr. and Mrs. Pete Meister
Mr. and Mrs, Meister were present at the hearing. Robert
Kingsley represented the Assessor's Office.
This is a .24 acre parcel designated as Tax No. 22 and 23 which
is located in Sec. 3, Twp. 30, R 1 W, near the intersection of
Discovery Road and 29th Street. The street address is 405 - 30th
Street, The residence is a single family dwelling built in 1900.
The current valuation is based on $11,000 for land and $28,405
for improvements equalling $39,405. The parcel has been in
single ownership for 50 years.
The petitioner presented the following facts in the petition and
with oral testimony:
1. The current valuation presented on the petition was not in
accordance with the current Assessor's records. The
petitioner was confused.
BOE MINUTES OF AUGUST 2, 1989 FOR YEAR 1989
Page: 2
2. The house is in disrepair. It is in need of painting on the
trim, repair of windows, and foundation replacement,
3 .
There was confusion about why the revaluation reduced
senior citizen discount that was previously received.
Meisters felt that their income wasn't high enough to
warrant a reduction in their discount,
the
The
4, The petitioners felt that the lot values are too high and
they requested that a reduction to $10,000 be considered.
The valuation on the improvements was not contested,
Property Data Technician Sherrie Rosbach, participated in the
discussion of past and future senior citizen exemptions with
regard to the Meisters' petition. Further discussion for the
resolution of this issue was postponed as a meeting between the
Meisters and the Assessor's staff regarding exemption status was
anticipated,
NOTE: Records of 1984 and 1988 Senior Citizen Exemptions and a
copy of the recent changes of exemption law are enclosed in the
petitioner's file. The exemption status and financial records of
the Meisters is considered confidential information.
Bob Barry presented the following facts:
1, A current computer work sheet for revaluation:
a) Showing that this single story house, built in 1900,
has 960 square feet on the main floor and 288 square
feet in the attic. The structure was listed as having
fair quality construction in average condition with a
given effective age of 26 years with a 35 percent
depreciation. The total estimated replacement cost of
$43,701 was depreciated to $28,406,
b) Showing land valuation as being based on Neighborhood
Code 6090 and Land Use Code 1127, for one site,
equalling $10,000; and Code 9803 for utility
improvements for $10,000 with a Total Land Valuation of
$11,000.
BOE MINUTES OF AUGUST 2, 1989 FOR YEAR 1989
Page: 3
2. Three comparable lot sales:
a) Parcel 931-400-601, Lots 1 and 3, Block 6, Webster's
Addition, sold on 5/4/89 for $12,000 on a .23 acre
parcel (100 x 100 feet),
b) Parcel 957-900-204, Lots 6 and 7, Block 2, Hastings
Third Addition, sold on 6/19/89 for $12,000 on a .275
acre parcel (120 x 100 feet).
c) Parcel 001-034-016, Tax 20, Sec, 3, 30-1W, (across the
street from subject property) sold on 2/9/89 for
$10,000 on a .25 acre parcel.
The Board will conduct an on-site inspection before making a
determination.
BOE-89-042-LO PARCEL NUMBER: 001-034-018
PETITIONERS: Mr. and Mrs. Pete Meister
Mr. and Mrs. Meister were present at the hearing. Bob Barry
represented the Assessor's Office,
This parcel is .25 acres and it is designated as Tax 20, Sec. 3,
Twp. 30, R 1 W, It is adjacent to the parcel of Petition Number
89-041-R above, The petitioners did not stipulate what
adjustment they wanted on this parcel,
Bob Barry indicated that the valuation is based on Neighborhood
Code 6090, Land Use Code 1126 (for an individual site) at
$10,000. He referred to the sales report used on the above
petition 89-041-R as being pertinent to this petition,
The Board will conduct an on-site inspection before making a
determination.
BOE-89-043-R PARCEL NUMBER: 984-901-902
PETITIONERS: Sandra and Philip Johnson
The petitioners, Sandra and Philip Johnson, were present at the
hearing. Bob Barry represented the Assessor's Office.
The parcel consists of Lots 1, 3, 5, and 7, Block 19 of
Pettygrove's First Addition. The subject property is located at
BOE MINUTES OF AUGUST 2, 1989 FOR YEAR 1989
Page: 4
1110 Willow Street in Port Townsend. The lots are 50 x 100 feet.
There is a one bedroom home with a partial basement which is
currently under construction. The revaluation sets land at
$21,400 and the improvements at $64,160 for a total valuation of
$85,560.
The petitioners stated the following facts:
1. The home is still incomplete. There aren't any gutters on
the house, there is an unfinished second bathroom, an
unfinished kitchen, and an unfinished basement.
2. The requested adjustment of valuation on the land from
$21,400 to $18,000 and improvements from $64,160 to $57,285
is based on what the purchase price was in 1988.
3. The petitioner combined two parcels (two petitions 89-043-R
and 89-044-LO) on the original petition which has
subsequently been broken down into two petitions. As a
result of the combined parcels, one reason for reduction in
valuation being sought was that the ".. ,property was
assessed last year @ 95,085. We question a 10,875.00 raise
in valuation in 1 year wino improvements..." Land only
(from 89-044-LO) was $20,400 of the assessment figure for
1989.
Bob Barry reported the following facts pertaining to the setting
of the current valuation:
1. The previous valuation prior to June 2, 1989 was land at
$21,400 and improvements at $61,830 for a total of $83,230.
2. The adjusted valuation as of June 2, 1989 is as follows:
a) Land is based on Neighborhood Code 6300 and Land Code
1118 (four lots at $6,000 each) adjusted to 85%
equalling $20,400. Code 9802 was added for one-site
utility improvements of $1,000 for a total of $21,400.
b) Home improvements were based on 1,447 square feet on
the main floor with average quality construction in
very good condition. The basement consists of 780
square feet of average quality construction. The
replacement value was calculated to be $64,159.
BOE MINUTES OF AUGUST 2, 1989 FOR YRAR 1989
Page: 5
3. Presented four comparable lot sales:
a) Parcel 984-903-104 sold for $10,800 in May 1988 at
$5,400 per lot.
b) Parcel 984-903-101 sold for $12,000 in January 1989 at
$6,000 per lot.
c) Parcel 984-902-404 through 405 sold for $22,000 in June
1989 at $5,500 per lot.
d) Parcel 984-900-902 through 903 sold for $22,000 in
September 1989 at $5,500 per lot.
NOTE: A map shows the location of these comparables.
4. Presented four comparable sales of improvements:
a) Sales prices varied from $78,000 to $85,000.
b) Adjustment improvement value ranged from $66,200 to
$71,700.
The Board will conduct an on-site inspection before making a
determination.
BOE-89-044-LO PARCEL NUMBER: 984-901-901
PETITIONERS: Sandra and Philip Johnson
The petitioners, Sandra and Philip Johnson, were present at the
hearing. Bob Barry represented the Assessor's Office.
This parcel consists of Lots 2, 4, 6, and 8, Block 19 of
Pettygrove's First Addition. It is located at 1110 Willow Street
in Port Townsend, The lots are 50 x 100 feet. The current
valuation is $20,400.
The petitioners believe that the purchase price of $18,000 in
1987 is representative of the correct valuation of the parcel.
Bob Barry stated that the current valuation is based on
Neighborhood Code 6300 and Land Code 1118 (four lots at $6,000
and adjusted 85% for topography) for a total of $20,400. He
referred to the comparables on the above petition 89-043-R for
justification of the assessed valuation.
The Board will conduct an on-site inspection before making a
determination.
.
BOE MINUTES OF AUGUST 2, 1989 FOR YEAR 1989
Page: 6
BOE-89-023-R
PETITIONER:
PARCEL
Leland E. Paddock, Trustee
Paddock Heritage Fellowship
NUMBER: 921-042-014
The petitioner, Leland Paddock, Trustee for Paddock Heritage
Fellowship, appeared at the hearing. Bob Shold represented the
Assessor's Office.
This parcel was defined (until 2/28/89) as a 2.14 acre site, Tax
14 (enlarged), Sec. 4, Twp. 29, R 1 E, located at 4410 Flagler
Road, Nordland. The valuation was defined as land at $22,400 and
improvements at $37,200 for a total of $59,600. The improvements
consist of a single story, frame structure built in 1935 which
has been used as a school and church in the past. The State
Exemption status was terminated on 2/28/89. Mr. Paddock
presented the following facts on the parcel:
1. Change in ownership and/or use was initiated in 1985:
a) There were two appraisals. The Johnson Realty
appraisal was between $35,000 and $40,000. The H. J.
Carroll Agency appraisal was $43,000 with water and
$38,000 without water.
b) The property was offered for sale since 1985.
c) A portion of the land from this property was purchased
April 15, 1989 for $10,000.
2. Within the purchase agreement, only .45 acres of land went
with the structure and the source of water is not a part of
the reduced parcel size. Due to the size of the lot and the
location of the septic drainfield, there is no possibility
of placing a well on the remaining parcel.
3. With the loss of the State Exemption Status, the petitioner
is attempting to have the parcel established as an "historic
landmark".
4. The petitioner presented three sales of comparable land:
a) Parcel 976-200-405, the Lutheran Church in Nordland,
sold on 3/11/83 for $24,000 (size not defined).
b) Parcel 921-051-019, this .89 acre parcel sold on 9/8/86
for $15,000.
,
, .
BOE MINUTES OF AUGUST 2, 1989 FOR YEAR 1989
Page: 7
c) Parcel 921-051-028, this .91 acre parcel sold on
9/13/88 for $7,400.
5. The petitioner is seeking a reduction to $5,000 on land and
$15,000 on improvements for a total valuation of $20,000.
The petitioner stated, in the petition, that this fifty year old
church and school is not an income property or a residence.
Bob Shold presented the following facts:
1. A computer work sheet showing:
a) An adjustment of land value on 2/28/89 under Land Use
Code 4103 from 2.14 acres at $10,000 an acre equalling
$21,400 plus $1,000 for utility improvements to .45
acre for a total of $7,500.
b) A reduction of improvement valuation from $37,200 to
$36,715.
c) A total adjusted parcel valuation from $59,600 to
$44,215.
2. Replacement valuation calculation form showing
justification for reduction of improvement value by $485.
3. History of valuations for 1988 and 1989 showing a reduction
of the total valuation from $59,600 in 1988 to $44,215 in
1989.
4 . Comparable land sales:
a) Parcel 921-051-026 sold on 9/12/88 for $7,400.
b) Parcel (not given) sold on 4/19/89 for $6,000.
c) Parcel 021-291-018 sold 9/8/88 for $6,000.
The Board will conduct an on-site inspection before making a
determination.
OTHER BUSINESS OF THE BOARD
There being no further petitions before the Board for 1989, the
Board adjourned until Monday the 7th of August to start field
inspections of the properties under petition.
.
. .
BOE MINUTES OF AUGUST 2, 1989 FOR YEAR 1989
Page: 8
The Board of Equalization also reconvened this day for the year
1988 for the purpose of hearing petitions received on two short
plats which were filed in January 1989. These Minutes are
recorded separately from the 1989 Minutes of this date.
DATE APPROVED: tk/tJlffh/{~ /9&
APPROVED BY:
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, CHAIRMAN
ATTESTED Bya[~~4~
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DAVID G. DOU AS, VIC CHAIRMAN
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ARCHIE L. BARBER, JR., MEMBER