Loading...
HomeMy WebLinkAboutM072390 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 N U T E S J U L Y 2 3, 199 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. The Board dispensed with the Minutes of the previous meeting and proceeded with hearings. HEARINGS SCHAPP, Henry 3080 Leland Valley Quilcene, WA 98376 BOE: 90-017-R PN: 702 021 015 This hearing was cancelled as per Mr. Schapp's July 16, 1990 postcard requesting this action. A letter was sent by the Clerk asking for clarification by August 1, 1990 as to whether the petitioner wanted to set a new hearing date or withdraw the appeal. Leqal Description: Parcel 702 021 015; S2 T27 R2W; 4.6 Acres Assessed Valuation: Land Only: Improvements: Total Valuation: $ 11,005 14.985 25,990 Petitioner Reauest: Land Only: Improvements: Total Valuation: $ 9,500 4.500 14,500 Board Comment: The Board concurred that a new hearing will not be set until after a response is received from Mr. Schapp. Board of Equalization Minutes: July 23, 1990 Page: 2 HENDY, Harry L. I Gerard Company 5411 Center Valley Road Chimacum, WA 98325 Robert Shold was present on behalf of the Assessor's Office. Chairman Dalgleish explained the hearing process to Mr. Hendy and swore him in. BOE: 90-018-R PN: 801 033 008 Leaal DescriDtion: This parcel 801 033 008 described as S3 T28N R1W TAX 12, is located at 5191 Center Valley Road on a lot which is approximately 80 x 140 feet. The property is zoned residential. The 70 year old house on the property is a five room, two story frame building with a clay and stone foundation, and an asphalt roof. Assessed Valuation: Land Only: Improvements: Total Valuation: $ 6,000 19.560 25,560 Petitioner Reauest: Land Only: Improvements: Total Valuation: $ 3,000 10.000 13,000 Petitioner Testimonv: Mr. Hendy explained that this residence is contiguous to the Center Valley store which had been closed for two years prior to his December 15, 1989 purchase. He paid $40,000 for two parcels, each with a building. Mr. Hendy considered the home and the store to be of equal value, although the County appraisal did not concur. He reported that (1) the home is not constructed of concrete block (2) it does have a partial basement (3) the wiring is in "deplorable" condition and needs to be rewired (4) the well was dug manually and was only ten feet in depth when he purchased the property (5) there wasn't any water available (6) he has drilled a new well which is now used for two parcels (7) a fire broke out in the chimney (8) the rooms are in bad condition (9) the shingles are in such bad condition that they need replacement (10) the parcel has not been surveyed and a surveyor has not been available (11) a portion of the property is level but it rises to the back of the parcel and (12) immediately adjacent to the property is the Center Valley store and two gas pumps; the business isn't operating. Assessor's Testimonv: Mr. Shold deferred his testimony until after Mr. Hendy's other petition could be heard. Board Comment: The Board agreed to wait until after BOE 90-019-C was presented to hear the Assessor's Testimony. Board of Equalization Minutes: July 23, 1990 Page: 3 HENDY, Harry L. I Gerard Company 5411 Center Valley Road chimacum, WA 98325 BOE: 90-019-C PN: 801 102 011 Leqal DescriDtion: This parcel 801 102 011 described as S10 T28N R1W TAX 13, is located at 5211 Center Valley Road and is on a lot approximately 85 x 157 feet. The property is zoned commercial and the building consists of a one story concrete block structure which measures about 38 x 30 feet in depth when "unexcavated". Assessed Valuation: Land Only: Improvements: Total Valuation: $ 12,000 39.600 51,600 $ 8,000 12.000 20,000 Petitioner ReQUest: Land Only: Improvements: Total Valuation: Petitioner Testimonv: Mr. Hendy explained that this parcel has the Center Valley store situated on it. This established business had been closed two years prior to Mr. Hendy's purchase of the property and it is still not operating. He reported that (1) the two gas pumps (regular and premium) are at least 10 years old (2) the gas tanks need to be dug out and replaced (3) the store is in good condition and is modern (4) the store uses the same septic system as the adjacent property (BOE 90-018-R) (5) there is electricity and water (6) the property in front of the store is graveled as there is neither blacktop nor concrete and (7) the store is ready for occupancy but it is not leased although it has been advertised for three months. Assessor's Testimonv: Mr. Shold addressed both BOE 90-018-R and BOE 90-019-C at the same time. He explained that the condition of the wiring and plumbing were unknown at the time of assessment and there had been no reason to believe that the price paid by Mr. Hendy was not fair market value. He noted that the store has been empty for two years. Mr. Shold recommended that the Board review the property, keeping in mind the condition of the property at the time of purchase. He suggested that the status of the store needs to be looked at more closely as it is basically an empty building. He noted that the land values have not changed but changes in the building valuation may be appropriate as the store hasn't been inspected recently. He could not determine the viability of the building as a store or if it would be suitable for a residence. Petitioner's ReSDonse: Mr. Hendy stated that he had no objections to the store being viewed by the Assessor. He asked Mr. Shold to explain his interpretation of land value and what it should be. Board of Equalization Minutes: July 23, 1990 Page: 4 Assessor's ResDonse: Mr. Shold explained that the difference in land value is commercial versus residential. He noted that if the Board considered the property residential instead of commercial, that this could mean a change in land valuation. A written suggestion regarding the reduction of valuation on the two appeals is as follows: BOE 90-018-R Recommends: Land to remain at $6,000 Building reduction to $12,825 Total valuation of $18,825 BOE 90-019-C Recommends: Land to remain at $12,000 Building reduction to $10,000 Total valuation of $22,000 Board Action: The Board took the petition under advisement and explained the on-site inspection procedure to Mr. Hendy and informed him that he will be notified by mail of the inspection date. POHL, Grey 170 Fairbreeze Drive Port Townsend, WA 98368 BOE: PN: 90-020-LO 965 000 197 Robert Kingsley was present on behalf of the Assessor's Office. Chairman Dalgleish explained the hearing process to Mrs. Grey Pohl and swore her in. Leqal DescriDtion: This parcel 965 000 197 is described as Kala Point #6, Lot 294, TAX District 161. This unimproved lot doesn't have a view and is sloping and wooded. Assessed Valuation: Land only: Improvements: Total Valuation: $ 16,500 NONE 16,500 Petitioner Reauest: Land Only: Improvements: Total Valuation: $ 12,500 NONE 12,500 Petitioner Testimonv: Mrs. Grey pohl explained that her dispute with the assessed valuation is that the lot was purchased for $4,000 less than it is assessed at. She paid $12,500 for the lot on September 12, 1989. The lot was purchased as a second lot to provide a drainfield and privacy screen for a buildable lot. The original price of the lot was $17,500 but Mrs. Pohl already had a lot superior to this one for $16,500 (larger with a desirable corner location). When the lot was reduced to $12,500 she Board of Equalization Minutes: July 23, 1990 Page: 5 purchased it. She noted that a better lot than the subject lot was sold prior to her purchase for $10,000. She also commented on the influence of the California buyers on the Real Estate market. Assessor's Testimonv: Robert Kingsley presented documents including a map of the area which points out comparable lots which sold. He noted that the sale Mrs. pohl mentioned is on the map. He did not feel he could make a judgement on the valuation and recommended the Board conduct an on-site inspection. Division #6 abuts Division #10. The lots listed are adjacent or within a few hundred feet of the subject parcel. The comparables entered on the map follow: Comparable #1: Division #10: Lot 306 sold on May 5, 1990 for $18,000, Affidavit #62401. Comparable #2: Division #10: Lot 307 & 308 sold on July 7, 1989 for $37,500, Affidavit #59300. Comparable #3: Division #6: Lot 293 sold on March 3, 1990 for $15,000, Affidavit #61654. Comparable #4: Division #6: Lot 298 sold for $10,000, no date provided. Comparable #5: Division #6: Lot 341 sold in 1990 for $15,000. Comparable #6: Division #6: Lot 342 sold in 1989 for $15,000. Board Action: The Board took the petition under advisement and explained the on-site inspection procedure to Mrs. Pohl, informing her that she will be notified by mail of the inspection date. ROTH, Ronald 3280 Beaver Valley Road Chimacum, WA 98325 BOE: 90-013-LO BOE: 90-014-LO BOE: 90-015-LO PN: 901 254 004 PN: 901 254 005 PN: 901 361 003 Jeff Chapman was present on behalf of the Assessor's Office. Chairman Dalgleish explained the hearing process to Mr. Roth and swore him in. Mr. Roth noted that he had no objections to the Deputy Assessor viewing the subject property. ProDertv DescriDtion for BOE: 90-013-LO PN: 901 254 004: This parcel is described as S25 T29 R1W SW SE & S43 of NW SE (Less Drainage Ditch Right-of-Way). This 41.30 acre agricultural parcel is located at 3280 Beaver Valley Road inChimacum. The buildings on the property consist of two 8' x 8' sheds, a 60' x 60' barn, and a 30' x 48' garage. This property was purchased for $60,000 on September 26, 1989. Board of Equalization Minutes: July 23, 1990 Page: 6 Assessed Valuation: Land Only: Improvements: Total Valuation: $ 72,275 NONE LISTED 72,275 $ 41,000 NONE LISTED 41,000 Petitioner Reauest: Land only: Improvements: Total Valuation: Prouertv Descriution for BOE: 90-014-LO PN: 901 254 005: This parcel is described as S25 T29 R1W SE SE (West of County Road). This 1.60 acre agricultural parcel is located at 3280 Beaver Valley Road in Chimacum. There aren't any buildings on the property. This parcel was purchased on September 26, 1989. Assessed Valuation: Land Only: $ 6,400 Improvements: NONE Total Valuation: 6,400 Land Only: $ 4,000 Improvements: NONE Total Valuation: 4,000 Petitioner Reauest: Prouertv Descriution for BOE: 90-015-LO PN: 901 361 003: This parcel is described as S36 T29 R1W W 1/2 W 1/2 NE (W of .County Road) Less East 10 acres with easement. This 10.69 acre agricultural parcel is located at 3280 Beaver Valley Road in Chimacum. There aren't any buildings on the property. This parcel was purchased for $15,000 on September 1, 1989. Assessed Valuation: Land Only: Improvements: Total Valuation: $ 12,025 NONE 12,025 Petitioner Reauest: Land Only: Improvements: Total Valuation: $ 7,000 NONE 7,000 Petitioner's Comment: Mr. Roth explained that he is not contesting the valuation on the buildings, but only on the land. Assessor's Comment: Jeff Chapman suggested that parcel 901 254 004 (BOE 90-013-LO) and parcel 901 254 005 (BOE 90-014-LO) be heard together as this farm land is in the process of being consolidated under the Open Space Act. Board Comment: The Board agreed to hear these two parcels together. Board of Equalization Minutes: July 23, 1990 Page: 7 Petitioner's Testimony re: BOE 90-013-LO & BeE 90-014-LO: Mr. Roth explained that he paid $60,000 for these two pieces of property September 26, 1989. He stated that he cannot use the land because of water. He reported that the County ran a culvert to the property and didn't ditch it so the water runs allover the land. His use of the land is for grazing cattle in the summer as it is the only use possible now as in the winter it is flooded. He said that this swamp property is not suited for any other use than grazing cattle seasonally, and that equipment cannot be stored on the property because of the water. He noted that he has 70 head of Charlais cattle, he is a beef farmer. Assessor's Testimony re: BeE 90-013-LO & BeE 90-014-LO: Mr. Chapman explained that he revalued the Chimacum area three years ago and the next revaluation is due in 1991. He believes that Mr. Roth's purchase price will have a lot to do with the valuation of land in the Valley. Residential land is considered more costly and farming bottom land has lower values. Roth's property is listed as 42.9 acres, but the maps used are about 32 years old (1940 maps) so the actual land area may be plus or minus three or four acres. Petitioner Comment: Mr. Roth stated that the property is 43 acres. Assessor's Testimony - continued: Jeff Chapman reported that re- mapping will occur this winter and that by the 1991 re-valuation he hopes that the acreage will be consolidated and that the section lines and accurate acreage will be established. He found that the only sales of river, bottom land were Mr. Roths. It appears that the land is worth at least what Mr. Roth paid for it in September, which was about $1,500 an acre. The adjoining lands are currently valued from $1,700 to $2,000 an acre. This $60,000 sale is the only sale in the area. He noted that it makes sense that residential land is 25 - 30% more than the farm. When Mr. Roth goes into Open Space Agricultural, he will be valued for the purposes of taxation at $150 an acre. For purposes of compensating tax, these two parcels should be valued at what Mr. Roth paid for them, this $60,000 being split between the two parcels. Next year the property will be re-valued including new construction. Jeff Chapman explained the Assessor's recommendation of $63,750 taxable value, which includes recent site improvements. The Open Space Agricultural value would be $12,600. The end result would be a fair market value of $78,750 which includes $60,000 paid for 42 acres (BOE 90-013-LO and BOE 90-014-LO) and $15,000 for 10 acres (BOE 90-015-LO PN: 901 361 003) and $3,750 in site improvements. He explained that this means that compensating tax would be paid on the difference between $78,750 and the agricultural value should the property be removed from this Open Space Program in the future. Board of Equalization Minutes: July 23, 1990 Page: 8 Jeff Chapman presented a breakdown of the Assessor's recommended value along with notations which clarify the Assessor's position. The chart depicts: Parcel A: as BOE 90-13-LO (41.30 acres) combined with BOE 90-014-LO (1.60 acres) for a total of $60,000 plus $3,750 improvements on this 42.90 acre piece. Parcel B: is depicted as BOE 90-015-LO (10.69 acres) at $15,000 an acre. Parcel A & B: Combined these parcels equal $78,750. Mr. Roth paid $75,000 for the property and then improved it. Petitioner Comment: Mr. Roth asked how the Assessor could justify $78,750 on property that is under water most of the year? Assessor's Response: Mr. Chapman explained that the value on the two parcels being considered now would be dropped to the amount paid for the properties, being $60,000, plus $3750 in site improvements. The combined amount of $78,750 includes the next parcel under consideration. Board Comment: The Board concurred that the remaining parcel should be considered at this time and requested testimony of Mr. Roth. Petitioner Testimonv re: BOE 90-015-LO: Mr. Roth explained that he paid $15,000 for this land, which is supposed to be 10 acres. It was listed at $19,900 and the Assessor has it valued at $12,025. He stated that he realized it would be raised to $15,000 if the Assessor's recommendation of valuing the acreage at $1,500 an acre is followed. He stated that he could not get septic approval on the land and that 50% off the valuation should be considered as he cannot improve the land, build on it, or drive on it in winter months. He noted that the highest and best use is not residential considering the septic and flooding problems. Assessor's Testimonv re: BOE 90-015-DO: Mr. Chapman explained that he cannot justify valuing the land at less than $1,500 an acre, and that if he were to do so, that would mean the whole area would have to be equalized as much of the land in the vicinity is valued up to $2,500 an acre. Board Action: The Board took the three Roth petitions under advisement and explained the on-site inspection procedure to Mr. Roth, informing him that he will be notified by mail of the inspection date. Board of Equalization Minutes: July 23, 1990 Page: 9 * * * * * * * There being no further business before the Board, the Board adjourned until July 25, 1990 at 9:00 a.m. for a work session. APPROVED BY: DATE APPROVED:CCm~~A' 5; 1:1'90 Aq~L~RMAN ~iJ}.+~ A~ES..q4 D ERDREI KEE a.....1... tI. ~~ ~, ARCHIE L. BARBER, JR., M ER