HomeMy WebLinkAboutM071990
JEFFERSON COUNTY BOARD OF EQUALIZATION
A. C. DALGLEISH
DAVID G. DOUGLAS
ARCHIE BARBER, JR.
JAMES A. DE LEO
CHAIRMAN
VICE-CHAIRMAN
MEMBER
ALTERNATE
M IN UTE S
J U L Y
1 9,
1 9 9 0
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 Keegan present.
REPRESENTATIVES OF ASSESSOR'S OFFICE
CERTIFICATION
BRINNON AREA NOTIFICATION
Jeff Chapman, Assessment operations Manager, presented
the Board of Equalization regarding 1990 Appeals and a
appraisers representing the Assessor's Office in 1990.
certification numbers were included:
a letter to
list of
The state
Jack Westerman
Jeff Chapman
Bob Shold
Robert KingSley
state Certification # 0730
state certification # 1394
state certification # 1359
state Certification # 1426
Change of Value Notices for Brinnon will be sent out by August 1,
1990 and New Construction Notices will be out by september 1, 1990.
certification of the Assessment Rolls will be in August with a
supplemental certification in September to cover any changes in the
Brinnon School District.
Board of Equalization Minutes: July 19, 1990
Page:
2
H EAR IN G S
JORDAN, Donley B.
41 Lucks Road
Port Townsend, WA 98368
BOE: 90-004-R
PN: 001 073 003
Jeff Chapman was present on behalf of the Assessor's Office.
Chairman Dalgleish explained the hearing process to Mr. Jordan and
swore him in.
Leaal Description: Parcel 001 073 003; 57 T30 R1W; 1.04 acres;
Government Lot 4 (West 1/2 Line Northerly of CO RD Less East of
Hastings Ave. west); zoned residential with a single wide mobile
home with two room additions.
Assessed Valuation:
Land Only:
Improvements:
Total Valuation:
$ 7,100
6.930
14,030
Petitioner Request:
Land Only:
Improvements:
Total Valuation:
$ 7,000
2.000
9,000
Petitioner Testimony: Mr. Donley B. Jordan explained that he
purchased both the land and the mobile home for $9,000 through a
credit union in June 1987. He stated that there isn't water to the
property and that the mobile home is abandoned. The water supplied
to the person, who subsequently abandoned the property, was
provided by a relative and was withdrawn. The site is not used for
a residence as it is a work site for personal boat building. Mr.
Jordan carries water in. He hopes that the city will provide water
in the future as it is now 1/2 mile from the property. He stated
that the mobile unit is in such poor shape that, when he is through
using it for a shop, it should be bulldozed. Although he listed
the property for $20,000 he considers this an "academic" listing
and he feels that the price is too high and there will not be a
buyer. He pointed out that an unimproved County road goes through
the property splitting it into three pieces. No comparables were
available.
Assessor's Testimonv: Jeff Chapman reported that the mobile unit
is 990 square feet including the additions. Water will be provided
in the area but not to the property. He stated that during the
time period the property was assessed, $1,000 was for full
utilities as water was being delivered to the property. The rate
used to value the property is $7 a square foot for improvements
which is $6,930. This was a lowering of the prior assessment.
Jeff Chapman agreed that the mobile unit is being used primarily
for a shop and that it is not suitable for a residence, although he
Board of Equalization Minutes: July 19, 1990
Page:
3
thinks that the right buyer might be willing to pay $7,000 for the
improvements. He pointed out that this property was recently
listed for sale at $20,000. A road dissects this 1.22 acre
property into three pieces, the acreage does not include the County
Road. The land is valued at $5,000 per acre. No comparables were
available.
Board Action: The Board took the petition under advisement. Mr.
Jordan was advised of the process of on-site inspections as one
will be scheduled.
BRADY, Agnes
FAITH FARM
15615 Highway 101
Quilcene, Washington 98365
BOE:
PN:
PN:
PN:
PN:
90-005-F (a-d)
802 253 006 (a)
802 362 006 (b)
802 253 009 (c)
802 253 013 (d)
Deputy Assessor Robert Shold and Jeff Chapman were present on
behalf of the Assessor's Office. Chairman Dalgleish explained the
hearing process and swore in Diana and Sarah Frantz, who manage the
Faith Farm and represent Agnes Brady.
TOTAL ASSESSED VALUATION of 67.72 acres: Land only:
Improvements:
Total Valuation:
$116,080
$2.000
$118,080
Leaal DescriDtion BOE 90-005-F (al: Parcel Number 802 253 006:
S25 T28 R2W; 18.70 acres; 8W 1/4 of 8W 1/4 East of Creek &
Railroad; Less Portion of Tax 11; no improvements: adjusted
-40 percent; assessed valuation $28,050
Leaal DescriDtion BOE 90-005-F (bl: Parcel Number 802 362 006;
836 T28 R2W: 21.02 acres; Tracts 8, 9, 10, II: Less Tax 1 &
Portions of Tracts 10 & 11 East of Highway: Less Right-of-
way & Less 5 Acres Exempt; improvement consisting of a barn;
assessed valuation of barn $2,000: assessed valuation of one
improved acre $2,500: 20.02 acres (adjusted -40 percent for
wet land) assessed at $30,030; total assessed valuation of
parcel $34,530
Leaal DescriDtion BOE 90-005 F (cl: Parcel Number 802 253 009:
S25 T28 R2W: 14.50 acres: SE 1/4 of 8W 1/4 (South 30 Acres):
Less Tax 12 & Right-of-Way: no improvements; assessed
valuation $21,750 (adjusted -40 percent for wet land)
Legal Description BOE 90-005-F (dl: Parcel Number 802 253 013:
825 T28 R2W: 13.50 acres: Tax 12 Less Tax 13; no
improvements: assessed valuation $33,750 (no adjustments)
Board of Equalization Minutes: July 19, 1990
Page:
4
Petitioner Reauest on TOTAL 67.72 acres: Land only:
Improvements:
Total Valuation:
$ 50,000
5.000
$55,000
Petitioner Testimonv: Diana Frantz explained that all the land is
open pasture and should be taxed as such. Cattle graze on the
land. The majority of this livestock is taken to auction and sold,
with the remainder being consumed. No profits have been realized
from the sale of the livestock due to the grain, hay, vet bills,
and farm improvements. The plan is to have the profits support the
Faith Farm in the future. Diana Frantz noted that the Faith Farm
is a state of washington non-profit corporation which was started
about 20 years ago. She thinks the 67.72 acres of land should be
considered as open space and be valued at $50,000 as an adjacent
piece of property sold for $2,000 for 2 1/2 acres. This sale was
to a relative (the Board did not consider this an arms length
transaction). She explained the reason for suggesting the value be
raised (from $2,000 to $5,000) on the barn is that they put more
money on this improvement than it is assessed at.
Sarah Frantz stated that the main question is how the property is
assessed when 1/4 of it is swamp which the Farm can't utilize. If
you walk on this portion of the property, you sink, and cows must
be pulled out of the swamp. She estimated the swamp area to be 10
acres, and figured that in the winter only 1/2 the land could be
utilized for pasture. The main focus of the petition is to get the
property out of parcels and into open land. She suggested two
parcels be created, one on either side of the road which goes
through the property as the Faith Farm wants to combine enough
acreage from these parcels to claim open space. Sarah Frantz noted
that 67 acres shouldn't be considered at the same value as a 5 acre
parcel, as smaller parcels bring higher prices than large parcels.
Assessor's Testimonv: Bob Shold explained that the maps of the
area are unclear which makes it difficult to understand where each
parcel is. Some sales in the area are comparable to a portion of
the property, although one of the parcels is located on the East
side of the highway. He provided a map showing the Faith Farm and
comparables.
comparable #1: A bare land 11.61 acre parcel sold 5/23/89 for
$44,000 ($3,790 an acre). This property has two
parcel numbers as it crosses section lines, these
are PN 802 253 002 and PN 802 264 006. This
comparable is considered superior to the Faith
Farm as it is not swamp_
Board of Equalization Minutes: July 19, 1990
Page:
5
Comparable #2: A bare land 5 acre parcel sold 2/2/89 for $11,000
($2,200 an acre). The parcel number is 802 253
012. This property is adjacent to the Faith Farm,
on the West side of Highway 101, and is roughly
comparable although it slopes up to Old Leland
Road.
Comparable #3: A bare land 4.54 acre parcel sold 6/11/90 for
$9,500 ($2,093 an acre). The parcel number is 802
363 012. It is located about 1/2 a mile South
along Highway 101.
Bob Shold commented that a commercial farm may meet the criteria
for open space designation, but that the petitioner would need to
speak with the Assessor regarding a conversion. He stated that the
nature of the appeal seems to be on the method used for valuation,
n2t the assessed valuation placed on the property_
Jeff Chapman explained that if the property is consolidated it
would only be saleable as one parcel and that if segregation were
subsequently sought, this would have to be accomplished through the
Subdivision Ordinance with the appropriate approvals and
conditions. He also noted that fair market value still must be
established as compensation tax would have to be paid based on the
fair market value if the property were sold out of the open space
classification within a certain number of years. Proof of
agricultural use is also needed whether a corporation is non-profit
or not. He noted that a letter from the Faith Farm requesting
consolidation would begin the process.
Board Comment: Member Archie Barber, Jr. explained that the parcel
designations are administrative decisions of the Assessor's Office,
and that the Board wouldn't be able to resolve that issue. He also
noted that there is flexibility in having four parcels in terms of
selling a portion of the property.
Vice-Chairman Douglas noted that the Revised Code of Washington
84.34 defines procedures by which open space may be designated. He
explained that application is made through the Assessor's Office in
Jefferson County. He pointed out that an open space designation
would place the Faith Farm on a different tax rate.
Chairman Dalgleish stated that the only thing the Board could
accomplish this year is to look at the property to determine its
fair market value.
Board Action:
explained the
Frantz as one
The Board took the petition
on-site inspection procedure
will be scheduled.
under advisement and
to Diane and Sarah
Board of Equalization Minutes: July 19, 1990
Page:
6
RAIGUEL, Edward H.
2260 Seaview Drive
Port Townsend, Washington 98368
BOE: 90-006-R
PN: 993 800 005
Jeff Chapman was present on behalf of the Assessor's Office.
Chairman Dalgleish explained the hearing process to Mr. Raiguel and
swore him in.
Leaal DescriDtion: Lot 5, Division 1, of Seaview Estates
consisting of 11,458 square feet; Neighborhood 6020, Land Use Code
9802 for site improvements at $1,000 and Land Use Code 1113 for
High Bank Water Front at $45,000 a site. Improvements consist of a
two bath, two story, 1,020 square foot, eight room house with a
garden entry and a 1,020 square foot basement which is valued at 90
percent complete. The residence is in good condition situated for
a good marine and territorial view. The topography is clear and
level.
Petitioner Request:
Land Only:
Improvements:
Total Valuation:
$ 46,000
60.915
106,915
$ 23,000
60.915
83,915
Assessed Valuation:
Land Only:
Improvements:
Total Valuation:
Petitioner Testimony: Mr. Edward Raiguel explained that there
shouldn't have been building permits issued for this area in the
beginning as the ground is not suitable for septicjdrainfields
because it is hard clay. Everyone in Seaview Estates, with the
exception of one person, has difficulty with their septic tanks,
especially those on the North side of Seaview Drive (See BOE-89-
046-R & Minutes of July 19, 1989 and August 25, 1989). His
argument is based on the fact that until such time as there are
sewers, he doesn't think the land should be assessed at the full
value. He noted that his property is assessed four times higher
than that on the other side of the street based on the view, yet
the two-story home opposite his residence has as good a view. He
objects to being assessed for water front when he is 80 feet above
the water and has to go a mile to obtain access. He was concerned
that the Assessor is no longer forgiving 50% of the land value as
was done previously (1981 and 1985) since the sewers are expected
to be constructed. Mr. Raiguel explained that the sewers did not
go in as anticipated and reminded the Board that they should
reconsider the assessed valuation based on this criteria. He also
stated that although there is a rumor that the contract was awarded
to a Seattle construction company, there has been no sign of
activity.
Board of Equalization Minutes: July 19, 1990
Page:
7
Assessor's Testimonv: Jeff Chapman reported that water front
properties are rapidly escalating in value and that property must
be assessed at 100 percent of its fair market value by law. He
explained that properties with septic denials are valued less than
those septically approved and these were given 50 percent
reductions in the past. He noted that there have been five sales
of bare land lots around the subject property, between willing
sellers and knowledgeable buyers. He believes that when the sewer
is constructed the sales may be $90,000. The current valuation on
the subject parcel was considered fair when assessed in 1989 and is
now considered low as the current fair market value is considered
$60,000. He listed four comparables and noted that those of the
1989 appeal (BOE-90-046-R) still hold true.
Comparable #1: seaview Estates #1, Lot 13; T31j01WjS33
sold for $60,000 since 1989 appeal
Comparable #2: Seaview Estates #1, Lot 07; T31j01WjS33
sold for $55,000 since 1989 appeal
Comparable #3: Seaview Estates #1, Lot 03; T31j01WjS33
sold for $45,000 since 1989 appeal
Comparable #4: Seaview Estates #1, Lot 13 (resold);
T31j01WjS33 sold for $45,000 since 1989
appeal
Jeff Chapman stated that he checked with the city about the sewer
system and he was told that the contractor is starting the project
now and that within two months a sewer will be in place in Seaview
Estates. He commented that the change of use as a result of the
sewer could push the lots value up to $90,000 in two months and he
is obligated to support the full value placed on the property in
1989. He suggested that Mr. Raiguel apply for a senior citizen
exemption if he qualifies.
It was noted that if the basement has water damage or the septic
system adversely affects the house, there may be some obsolescence
to the improvement which could be considered.
Board Action: After further discussion regarding escalating
property values and septic problems the Board concurred that an on-
site inspection may not be necessary. A determination will be made
after a review.
Board of Equalization Minutes: July 19, 1990
Page:
8
BERG, Thomas
281 Old Schoolhouse
Sequim, Washington 98382
BOE:
PH:
90-007-LO
902 042 025
Robert Kingsley was present on behalf of the Assessor's Office.
Chairman Dalgleish explained the hearing process to Mr. Berg and
swore him in.
Leaal DescriDtion: This unimproved site is 84 T29 R2W, Tax 27,
1.36 acres, Neighborhood Code 5411, and Land Use Code 9100.
Assessed Valuation:
Land Only:
Improvements:
Total Valuation:
$ 6,500
NONE
6,500
Petitioner Request:
Land Only:
Improvements:
Total Valuation:
$ 3,000
NONE
3,000
Petitioner Testimonv: Mr. Thomas Berg explained that he purchased
a total of 4.86 acres of land in May 1989 for $20,000. He thinks
that the acreage should be rated at $4,115.22 per acre if prorated
correctly. The acreage in Jefferson County is 1.36 acres and is
valued at $6,500 (which is $4,779.41 per acre). The acreage in
Clallam county is 3.5 acres. He explained that (1) the
Jefferson/Clallam County line runs through the property (2) a
switchback portion of Chicken Coop Road runs through the acreage
(3) the road nearly encloses the parcel (4) the area of the land
includes to the center line of the road (5) that there is unusable
property within the switchback of Chicken Coop Road which is on his
acreage (6) that the property consists of scrub brush and trees (7)
that Eagle Creek runs through the property and it is a narrow
gully, and (8) that a disproportionate amount of the County road
right-of-way is included in his valuation (he figures about 1/4 of
his taxes go toward this).
The following exhibits were provided:
1) Exhibit A: a hand drawn map of the property including the
County line between Jefferson and Clallam counties
2) Exhibit B: a written explanation of why Mr. Berg considers
the assessed value incorrect
3) Exhibit C: two photographs of the switchback on his property
Mr. Berg thinks the road right-of-way is 24 feet and that he is
paying taxes on 12 feet of it, which measured about .36 acres out
of his 1.36 acre property. As everyone in the vicinity pays taxes
on the property to the center of Chicken Coop Road, he wasn't as
concerned about that aspect of valuation as the others. No one has
lived on the land.
Board of Equalization Minutes: July 19, 1990
Page:
9
Assessor's Testimony: Robert Kingsley presented a Residential
Appraisal fieldsheet which lists the property as being sold in 1982
for $6,500. He also provided a legal description with the current
valuation, a statutory Warranty Deed, and a Real Estate Excise Tax
form which shows Mr. Berg's sales transaction, a description of the
property, and an easement. The Real Estate Excise Tax form listed
the sale price of the parcel as $6,500.
Mr. Kingsley explained that there was confusion with Mr. Berg's
petition when he stated the $20,000 for 4.86 acres and not the
$6,500 for the 1.36 acres. He suggested that there may be a
misunderstanding as a result of the way the petition was filled
out.
Petitioner Resnonse: Mr. Thomas Berg explained that he is
contesting the valuation on the basis of paying $20,000 for an
entire piece of land, not $6,500 for the 1.36 acre parcel
separately.
Board Comment: Chairman Dalgleish noted that the Assessor's Office
could only go on recorded records, and suggested that Mr. Berg
review the documents provided by Mr. Kingsley.
Vice-Chairman Douglas reviewed the statutory Warranty Deed's legal
description and requested that Mr. Berg see if he could locate a
parallel document from Clallam county or a real estate salesperson.
He noted that this could show the division of the money as applied
to the property for the balance of the $20,000 selling price.
Board Action: The Board concurred that Mr. Berg should research
the situation as it stands in Clallam County and the hearing would
be continued at that time. He was advised to contact the Clerk of
the Board when he was ready to continue, or if he wanted to
withdraw his petition.
MARR, John E.
230 pioneer Drive
Port Ludlow, WA 98365
BOE: 90-010-LO
PH: 990 603 122
Robert Shold was present on behalf of the Assessor's Office. Mr.
Marr did not appear, his petition was read into the Minutes of the
hearing in his absence.
Leaal DescriDtion:
is approximately 80
Port Ludlow. It is
Port Ludlow Division #2; Area 3; Lot 122 which
x 150 feet and is north of 230 pioneer Drive in
bare land which is zoned R-1.
Board of Equalization Minutes: July 19, 1990
Page: 10
Assessed Valuation:
Land Only:
Improvements:
Total Valuation:
$ 17,500
NONE
17,500
Petitioner Reauest:
Land Only:
Improvements:
Total Valuation:
$ 15,000
NONE
15,000
Petition Read: Mr. Marr stated in his petition that the assessed
valuation of $17,500 is too high based on his purchase price of
$15,000 on December 6, 1990.
Assessor's Testimony: Bob Shold stated
recent purchase the Assessor recommends
valuation of this bare lot to $15,000.
will be revalued in 1991.
that in light of Mr. Marr's
the Board reduce the
He noted that the property
Board Comment: The Board agreed to hear the other two petitions
submitted by Mr. Marr before making any decisions. The other two
appeals follow.
MAHR, John E.
230 pioneer Drive
Port Ludlow, WA 98365
BOE: 90-011-R
PH: 990 603 121
Leaal DescriDtion: Port Ludlow Division #2; Area 3; Lot 121 of 230
pioneer Drive, Port Ludlow; approximate lot size is 80 x 150 feet
and it is zoned R-1. There is a 3 bedroom residence on this lot.
Assessed Valuation:
Land Only:
Improvements:
Total Valuation:
$ 18,500
83.375
101,875
Petitioner Reauest:
Land Only:
Improvements:
Total Valuation:
$ 16,500
83.375
99,875
Petition Read: Mr. Marr requested in his petition that the land
valuation be dropped to $16,500 as he purchased the lots to the
north and south of this property for $15,000 each in November and
December 1989. This lot was purchased in 1982. The improvement
valuation was not appealed.
Assessor's Testimonv: Bob Shold recommended that this lot be
consistent with the lot in the previous Marr appeal. He stated
that the recommendation is $15,000 for the lot and $1,000 for the
land improvements for a total land valuation of $16,000 ($500 less
than the requested reduction), with the residence to remain at the
current assessed valuation of $83,375.
Board of Equalization Minutes: July 19, 1990
Page: 11
MARR, John E.
230 pioneer Drive
Port Ludlow, WA 98365
BOE: 90-012-LO
PN: 990-603-120
Leqal DescriDtion: Port Ludlow Division #2; Area 3; Lot 120 south
of 230 pioneer Drive, Port Ludlow; lot size approximately 80 x 150
feet and zoned R-1.
Assessed Valuation:
Land Only:
Improvements:
Total Valuation:
$ 17,500
NONE
17,500
Petitioner Reauest:
Land Only:
Improvements:
Total Valuation:
$ 15,000
NONE
15,000
Petition Read: Mr. Marr stated in his petition that he thought the
assessed valuation too high based on his purchasing the property on
November 17, 1989 for $15,000.
Assessor's Testimonv: Bob Sho1d explained that the Assessor
recommends the valuation be reduced to $15,000 to be consistent
with the valuations on the adjacent lots. He reported that the
variation on Port Ludlow lots is extreme and that the market is
active now. He noted that the lot prices recommended on the Marr
property is not necessarily indicative of the overall lot values.
The view lots are escalating while other lots are low in value.
Since the next revaluation of the area is in 1991, he doesn't think
these lot values will throw the market out of balance.
MOTION OF THE BOARD: Vice-Chairman Douglas moved to waive the on
site inspection on appeals BOE 90-010-LO, BOE 90-011-R, and BOE 90-
012-LO and to accept the Assessor's recommendation to lower the
land valuation on the three parcels. Member Archie Barber, Jr.
seconded the motion which carried by a unanimous vote. The
reductions in valuation follow:
BOE: 90-010-LO PN: 990 603 122
Land only reduced from $17,500
to $15,000
Land reduced from $18,500 to
$16,000; improvements
remaining at $83,375 for a
total valuation of $99,375.
Land only reduced from $17,500
to $15,000
BOE: 90-011-R PN: 990 603 121
BOE: 90-012-LO PN: 990 603 120
Board of Equalization Minutes: July 19, 1990
Page: 12
* * * * * * *
There being no further business before the Board, the Board
adjourned until July 23, 1990 at 9:00 a.m.
APPROVED BY:
DATE APPROVED: sePT- ..z~/ 1f:J90
I}~ ~LJ
A.C.DALGLE H, CHAIRMAN
ATTESTED B&~~~
DIERDREI KE
~ iQJ--r0-'-
ARCHIE L. BARBER, JR., MEMBER