HomeMy WebLinkAboutM092890
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
S E P T E M B E R
2 8, 1 9 9 0
The Board of Equalization convened at 9:00 a.m. with Chairman
A.C. Dalgleish, vice-Chairman David G. Douglas, and Deputy Clerk
of the Board of Equalization Julie Matthes present. Member
Archie Barber, Jr. and Clerk Dierdrei Keegan were absent. The
Board dispensed with the reading of the Minutes of previous
meetings at this time.
HEARINGS
DUPPENTHALER, R. E.
61 Cirque Drive
Brinnon, WA 98320
BOE:
PN:
90-048-LO
602 343 005
Robert Kingsley was present on behalf of the Assessor's Office
and William Butterfield was present to observe the proceedings.
Chairman Dalgleish read the Duppenthaler Petition into the
Minutes of the meeting in the absence of Mr. Duppenthaler.
Leqal Description: This 8.60 acre parcel is described as S34
T26 R2W NE SE SW LS PTN TX36, and it is subject to a Bonneville
Power easement. The Tax District is 440, the Land Use Code is
9100, and the Neighborhood Code is 1370. The property is
located one mile up the Dosewallips behind the State Park and is
zoned as recreation.
Board of Equalization Minutes: September 28, 1990
Page: 2
Assessed Valuation:
Land Only:
Improvements:
Total Valuation:
$ 15,480
NONE
15,480
Petitioner Request:
Land Only:
Improvements:
Total Valuation:
$ 10,000
NONE
10,000
Petitioner's Testimonv: Mr. Duppenthaler stated in his petition
that there is "no access by auto to property, and Realtors show
no interest in listing the property. Access which was
previously used has now been denied by State Park officials."
He also noted that he is unaware of any comparables in the area.
The property was not appraised by any other than the County
Assessor.
Petitioner's Exhibits:
Exhibit 1:
Exhibit 2:
Exhibit 3:
Exhibit 4:
Copy of Letter to Dave McKim of Resources
Development reI Potential Recreational Access
to Property as provided to previous owners of
acreage. Dated July 30, 1984.
Copy of Letter from David McKim of Washington
State Parks and Recreation Commission stating
that the Agency needs to limit private access
through the park and that his request for
access would be reviewed. Dated August 3,
1984.
Copy of Letter from Washington State Parks and
Recreation Commission denying access through
the public park lands to Mr. Waldo, attorney to
property owner. Dated October 26, 1981.
Copy of Letter permitting ingress and egress
through the Dosewallips State Park satisfactory
to the Park Manager and Mr. Turlis and Barnett
for recreational purposes. Dated November 14,
1978.
Board of Equalization Minutes: September 28, 1990
Page: 3
Assessor's Testimonv: Robert Kingsley explained that this 8.6
acre land does have a Bonneville Power Easement running through
the property. He presented a map of the area and pointed out
where the State Park is located in relation to the subject
property. He reported that he spoke with the Park Ranger who
told him that a request for access through the park would have
to go through the State and that the answer would probably be
"no". He said that "the appellant is correct in stating that
there is no access by automobile to the property due to the
Dosewallips State Park Assessor's Testimonv - continued:
Ranger's putting" a gateway across the road that goes through
the park to the property. He noted that the Assessor took this
into consideration on the assessment by a reduction of -25% (for
no access). Upon trying to determine if there was another way
to get to the property by automobile, he found the answer to be
"no, you can't get there".
Robert Kingsley recommended increasing the reduction for access
to -40% as shown on the Neighborhood Code Sheet. The acreage
amounts would stay the same, only the reduction for access would
be changed [$15,480 - 40% (no access) and -15% (power easement)
= $15,480 - a total of 55%].
Assessor's Comparable:
Comparable #1:Tax 36, a five acre parcel, shown on the Map
provided (Exhibit III), sold for $24,950. This
property, which is in the subject property
area, sold in 1982. This is the only sale on
the south side of the Dosewallips River where
the subject parcel is located.
Robert Kingsley noted that the Land Use Code designated for this
property is 1167 (Exhibit Ia) which is rated at $3,000 an acre
for a territorial or mountain view. The current reduction
allocated is a total of -40% (15% for power easement and 25% for
no access).
Board of Equalization Minutes: September 28, 1990
Page: 4
Assessor's Exhibits:
Exhibit I:
Neighborhood Land Code list.
Exhibit Ia:
Neighborhood Land Code pointing out Code 1167
as "acreage parcels (greater than 6, less than
15) may have territorial or mountain views".
Exhibit II: Computerized fieldsheet for subject parcel.
Exhibit III: Location map of subject parcel and Tax 36
(Comparable #1).
Exhibit IV:
A Real Estate Excise Tax Statement of a sale of
the subject property in February 1980 for
$40,000.
Board Action: Chairman Dalgleish requested a motion from the
Board regarding this petition.
MOTION
Vice-Chairman Douglas moved to accept the
Assessor's recommendation to reduce the valuation
to $3,000 an acre with a total reduction of -55%
(with -40% being for no access and -15% being for
the power easement), with the adjusted valuation
of $11,610. Chairman Dalgleish seconded the
motion which carried by a unanimous vote.
DUPPENTHALER, R. E.
61 Cirque Drive
Brinnon, WA 98320
BOE: 90-049-LO
PN: 502 322 001
Robert Kingsley was present on behalf of the Assessor's Office
and William Butterfield and Assessor Jack Westerman were present
to observe the proceedings. Chairman Dalgleish read the
Duppenthaler Petition into the Minutes of the meeting as he did
not appear.
Board of Equalization Minutes: September 28, 1990
Page: 5
LeQal Description: This 10 acre parcel is described as S32 T25
R2W LOT 1 (LS PTN TX 3 LS PLATTED AREA 7 R/W LESS TAX 5, 6, 7).
The Tax District is 441, the Land Use Code is 9901, and the
Neighborhood Code is 1290. The property is located seven miles
South of Brinnon on Highway 101 and is zoned as recreation.
Assessed Valuation:
Land Only:
Improvements:
Total valuation:
$ 160,000
NONE
160,000
$ 30,000
NONE
30,000
$ 40,000
NONE
40,000
Previous Assessed Valuation (1986): Land Only:
Improvements:
Total valuation:
Petitioner ReQuest:
Land Only:
Improvements:
Total Valuation:
Petitioner's Testimonv: Mr. Duppenthaler stated in his petition
that the property in the area has not increased in value and
that the cost of improving his property is "skyrocketing" along
with the restrictions on improving property. He was not aware
of any comparables. The property was purchased on contract in
1980 for $30,000. No other appraisal besides that of the
Assessor has been performed.
Assessor's Testimonv: Robert Kingsley provided exhibits:
Assessor's Exhibits:
Exhibit I: Residential Appraisal Sheet showing notation by
previous Deputy Assessor, Robert Barry.
Exhibit II: Computer Fieldsheet for Subject Property
showing Land Code 1152 as unimproved property
with l,OOO front feet rated at $500 a front
foot previous to adjustments.
Exhibit III: A map of the Seamount Estates with subject
parcel marked with a red "x".
Exhibit IV: Neighborhood Land Use Code Sheet for subject
area.
Board of Equalization Minutes: September 28, 1990
Page: 6
Robert Kingsley explained that the previous Deputy Assessor,
Robert Barry, noted that a drainfield large enough to serve
several residences is being installed (Exhibit I) in Parcel A
above u.s. Highway 101. This notation was provided at the 1989
property inspection. It was also stated that at least four or
five good to excellent building sites are in Parcel B, which is
located on waterfront. There are also one or two potential
building sites in Parcel C.
Board Comment: Chairman Dalgleish requested that Robert
Kingsley research the size of the septic system with the Health
Department as this has a bearing on the valuation of the
property. He was also requested to provide information from the
Planning Department.
Assessor's Testimonv - continued: Robert Kingsley explained
that it was on the basis of the system providing service to the
potential building sites, that the assessed valuation was
raised. He stated that he will provide needed background
research for the Board. He noted that the valuation is based on
Parcel B at 1,000 front feet, as Parcel C was considered
unusable due to depth, and Parcel A is the drainfield. The bank
heights are variable.
Board Action: After further comments regarding potential for
building sites and septic systems, the Board took this petition
under advisement. An on-site inspection will be conducted
before a determination is made.
DUPPENTHALER, R. E.
61 Cirque Drive
Brinnon, WA 98320
BOE: 90-050-LO
PN: 602 343 008
Robert Kingsley was present on behalf of the Assessor's Office
and William Butterfield was present to observe the proceedings.
Chairman Dalgleish read the Duppenthaler Petition into the
Minutes of the meeting as he did not appear.
Leqal Description: This 13.25 acre parcel is described as S34
T26 R2W TAX 4 LS PTN TAX 36. The Tax District is 440, the Land
Use Code is 9100, and the Neighborhood Code is 1370. The
property is located one mile up the Dosewallips River, behind
the State Park and is zoned as recreational.
Board of Equalization Minutes: September 28, 1990
Assessed Valuation before CHARGE:
(As presented on Petition)
Land Only:
Improvements:
Total Valuation:
Page: 7
$ 47,310
NONE
47,310
$ 25,000
NONE
25,000
$ 37,850
NONE
37,850
Petitioner Request:
Land Only:
Improvements:
Total Valuation:
CURRENT ASSESSED VALUATION after
CHARGE: Land Only:
Improvements:
Total valuation:
Petitioner's Testimonv: R. E. Duppenthaler explained in his
petition that there isn't any automobile access to the property
and that Realtors show no interest in listing it, and it hasn't
been offered for sale. He noted that the access previously used
has been denied by the State Park Officials. He stated that
there aren't any comparables in the immediate area that he is
aware of.
Assessor's Testimonv: Robert Kingsley explained that the land
value in 1986 was assessed at $26,500. and that a reduction was
provided to this property based on a change in land use and road
access restrictions. An appeal was made to the Assessor and a
reduction was made for access from $47,310 to $37,850. The
Petitioner had filed his appeal with the Board of Equalization,
and since he wasn't satisfied with the reduction given, he did
not withdraw his original Board of Equalization appeal.
Assessor's Exhibits:
Exhibit I: Computerized Fieldsheet for subject property
showing the COUN~ER APPEAL change to $37,850
and stating that there is not current or future
access for which a -40% reduction was given.
Exhibit II: Map showing comparable sale of Tax 36.
Exhibit III: Real Estate Excise Tax Form showing sale of
property to the Duppenthalers.
Exhibit IV: A Survey Map of the area.
Board of Equalization Minutes: September 28, 1990
Page: 8
Assessor's Comparables:
Comparable #l:Tax 36, a five acre parcel, shown on the Map
provided (Exhibit II), sold for $24,950. This
property, which is in the subject property
area, sold in 1982. This is the only
comparable sale on the south side of the
Dosewallips River, the same side the subject
parcel is on.
Robert Kingsley previously stated that the designated Land Use
Code for this comparable is 1167 which is rated at $3,000 an
acre for a territorial or mountain view. The current reduction
allocated is a total of -40% (15% for power easement and 25% for
no access).
Mr. Kingsley noted that there are many sales on the north side
of the Dosewallips River with road access, and that the Assessor
is trying to establish a per acre value for riverfront
properties in order to give adjustments for lack of access. He
explained that there are two categories of sales along the north
side of the Dosewallips River:
1) Those with tracts which the Dosewallips River cuts
through leaving limited use of the portion along the
river.
2) Those with tracts with buildable space between the river
and the road, which may be adequate for homes.
The three good sales since August of 1989 range from $14,000 to
$20,000, with the most recent sale being April 1990 for $18,000.
This indicates a value of $3,500 per acre. Although the
Assessor's Office said they went by river front footage, they
actually valued property on a per acre basis. The market is
varied on these, with at least one resale indicating a decline
in the value. Tax 3 sold, in October 1988, for less than the
adjoining Tax 4 which sold in 1979. Two recent home sales
indicate extracted land values of $5,500 per acre, similar to
Tax 3, which is the most recent bare land sale.
Mr. Kingsley stated that it simply appears that there aren't any
recent sales to support anything other than $5,500 per acre,
although sales in 1982 and 1984 indicated more than this value.
The Assessor used $5,500 an acre.
Board of Equalization Minutes: September 28, 1990
Page: 9
Board Action: The Board took this appeal under advisement and
will conduct an on-site inspection before a determination is
made.
Richard Landolt
21 Wellington Court
Port Townsend, WA 98368
BOE: 90-087-R
PN: 965 000 071
Robert Kingsley was present on behalf of the Assessor's Office
and Bob Shold and William Butterfield were present to observe
the proceedings. Chairman Dalgleish read the Landolt Petition
into the Minutes of the meeting as he did not appear.
Leqal Description: This property is described as Kala Point
Division #4, Lot #74 with a single family, brick veneer
residence of 60 x 40 feet including a garage. The Computer
Fieldsheet lists the residence as being of average quality, in
excellent condition, and as new construction (built in 1990).
The home is 1,927 square feet, the garage is 506 square feet,
and the deck is 605 square feet. There is an average marine
view and the site is level and wooded. The home is considered
95% complete.
Assessed Valuation:
Land Only:
Improvements:
Total Valuation:
$ 27,730
94.090
121,820
$ 19,000
74.000
93,000
Petitioner ReQuest:
Land Only:
Improvements:
Total Valuation:
Petitioner's Testimonv: Mr. Landolt explained in his petition
that the specific reasons why he believes the assessed valuation
is incorrect is that (1) the land value should be market value,
which is what he paid ($17,000 in October 1988 and received a
Quit Claim Deed), and (2) the cost of construction was $74,000,
not the $94,000 that it was assessed at.
Board of Equalization Minutes: September 28, 1990
Page: 10
Petitioner's Comparables:
Comparable #1: Division 4, Lot 76, sold for $17,750 on May 1,
1990, recorded as #62232. The land is flat and
wooded.
Comparable #2: Division 4, Lot 80, sold for $22,000 on
December 26, 1989, recorded as #60943. The
land is flat and wooded.
Comparable #3: Division 4, Lot 73, sold for $29,000 on July
30, 1990, recorded as #63171. The land is flat
and wooded.
Assessor's Testimonv: Robert Kingsley stated that he feels the
comparables listed by Mr. Landolt are fair and accurate. He
explained that the house was not 100% complete on the date of
the appraisal. He believes the owner is the contractor on the
home. Owner-Contractor costs are generally 10% to 30% less than
for someone else to build the house.
Robert Kingsley explained that the value of the house is based
on the market value, not the building costs. The Building
Inspector, Mike Ajax, valued the building using base rates for
construction, and found that the high value on improvements came
to $102,398 and the low value came in at $87,312.
Assessor's Exhibit:
Exhibit I:
Computer Fieldsheet for subject property.
Board Action: The Board took this petition under advisement and
will inspect the property before making a determination.
BAXTER, Leo M.
l4l S.W. 1st
Chehalis, Washington 98532
BOE: 90-051-R
PN: 602 264 025
Jeff Chapman was present on behalf of the Assessor's Office and
William Butterfield was present to observe the proceedings.
Chairman Dalgleish read the Mr. Baxter's petition into the
Minutes of the meeting as he did not appear.
Board of Equalization Minutes: September 28, 1990
Page: 11
Leqal Description: This .16 acre property is described as S26
T26 R2W TAX 30 and is located at 30208 Highway 101 in Brinnon.
The land is listed as 60 x 120 feet and is used for a vacation
cabin. The improvements consist of a one room cabin of 28 x 26
feet and a carport. The parcel consists of two sites: (1) Land
use Code 1126 at $8,000 and (2) Land Use Code 9805 at $2,500 for
a total land value of $10,500.
Assessed Valuation:
Land Only:
Improvements:
Total valuation:
$ 10,500
7,040
17,540
Petitioner Request:
Land Only:
Improvements:
Total valuation:
$ unknown
unknown
unknown
Petitioner's Testimonv:
that the specific reason
is that:
Mr. Baxter explained in his petition
he believes the valuation is too high
"We think that 4,390 is way too much of an
increase on a 13,150 piece of property & building.
In Lewis Co. the increase on last assessment was
800. on our 51,000 home. We never have ask [sic)
for a hearing before."
Mr. Baxter stated on the petition that he would have a
"duplicate picture made" and bring it to the Board. As he did
not appear, the picture was not presented. The petitioner also
stated that he had no idea what valuation he was requesting and
that is why he wished to speak to the Board. No sales or
comparables were listed.
Assessor's Testimonv: Jeff Chapman explained that there isn't
much in terms of new sales information in the area for a lot of
this size (1/16th of an acre). The only sales he has had are
(1) that of a portion of TAX 16, which is a much larger piece,
for $10,950 and (2) that of a Seal Rock Beach lot for $20,000.
He noted that in terms of size comparables, the Seal Rock Beach
lot is most Assessor's Testimonv - continued: appropriate,
although it has a superior water view to the subject parcel
(which only has a "filtered water view"). It is classified as a
fair view lot.
Board of Equalization Minutes: September 28, 1990
Page: 12
Jeff Chapman noted that the previous valuation was $7,000 for
the land and $6,150 for the building. He considers the increase
on the building from $6,150 to $7,040 a minor increase. The
improvements are classified as "vacation cabin" and there is
water. There is also a septic system which is the primary cause
of the increase in the land from $7,000 to $10,500. The
Assessor's staff gives more value to those properties with
utilities installed than those without. He pointed out that the
cost to install a septic system and well would be as much as the
land cost. The Petitioner will not be able to create a
permanent residence here. The location is not the best area as
it is on the highway. He explained that although the petitioner
is on the highway, he could have built further back, up on a
hill, since the property has 120 feet depth.
There isn't any beach access.
Jeff Chapman stated that he feels the property and improvements
are worth what they are assessed at, although he doesn't have
good sales information to back this opinion up. He did note
that the petitioner didn't fill out the Petition Form completely
as he omitted what he felt the property is worth. He explained
that $8,000 on the land was assessed for the vacant site and
$2,500 was assessed for the land improvements.
Assessor's Exhibits:
Exhibit I:
Map of Seal Rock Beach including subject
property.
Exhibit II:
Computer fieldsheet of subject property.
Board Action: The Board took this petition under advisement.
After an on-site inspection is conducted a determination will be
made.
ERICKSON, Gordon R.
7312 - 53 Avenue NE
Marysville, WA 98276
BOE: 90-057-LO
PN: 964 600 008
Jeff Chapman was present on behalf of the Assessor's Office and
William Butterfield was present to observe the proceedings.
Chairman Dalgleish read Mr. Erickson's petition into the Minutes
Board of Equalization Minutes: September 28, 1990
Page: 13
of the meeting as he did not appear. It was noted that Mr.
Erickson contacted Clerk Keegan on September 20, 1990 at 9:30
a.m. to explain that he may not be able to be present for
medical reasons, but the hearing should continue without him.
Notations were also made by the Clerk, during their phone
conversation, regarding testimony, which were to be read into
the Minutes in the event of Mr. Erickson's absence.
Leqal Description: This property is described as being in
Jupiter City, Tax 34 (S70') TL TAX K2 with a Tax District 441,
Land Use Code 9800, Neighborhood Code 1350. This parcel, on
Seal Rock Drive, has waterfront land approximately 70 feet in
width and 800 feet in length. It is divided by S.R. 101 into
two distinct sites. The waterfront site is split by Seal Rock
Road and is used as a recreational vehicle site. This site has
been cleared and has an electrical hookup. The improvements
consist of stairs to the beach.
Assessed Valuation:
Land Only:
Improvements:
Total Valuation:
$ 21,750
250
22,000
$ 14,825
100
14,925
Petitioner ReQuest:
Land Only:
Improvements:
Total valuation:
Petitioner's Testimonv: Mr. Erickson stated in his petition,
and in his telephone conversation with the Clerk, that (1) the
site sits on hard rock with no possibility of bathroom
facilities, (2) the only usable piece of ground is 50 x 70 feet,
which is where the self-contained trailer is parked, (3) this is
just a vacation spot which doesn't perk, (4) the improvements
are only wooden steps to the beach which he feels are worth $100
(not $250), (5) he would be satisfied with the valuation of
$14,925, although he believes this isn't a fair value, and (6)
he doesn't know of any comparables. Exhibits were not
presented.
Board of Equalization Minutes: September 28, 1990
Page: 14
Assessor's Testimonv: Jeff Chapman explained that the basic
approach was to value the property West of Highway 101
differently from the land East of Highway 101, based on sites.
He reported that there were four sales in the area, including
the adjacent property, immediately to the South of the subject
parcel (Comparable #3 below).
Assessor's Comparables:
Comparable #l:Sold August 30, 1988 for $33,000 (affidavit
#57185). The sale includes a 1977 mobile home
valued at $13,950. The property is similar in
size to the subject parcel, but it has more
waterfront, and it is to the North. Jeff
Chapman doesn't feel this is the most
comparable sale.
Comparable #2: Sold September 6, 1989 for $59,500 (affidavit
#59889). The property is like the subject
property and is unimproved. It has almost
twice the waterfront footage, and over three
times the area of the subject property on the
West of S.R. 101. The $59,500 is strictly the
land and the purchasers also have to solve a
utility problem.
Comparable #3: Sold July 13, 1990 for $79,500 (affidavit
#62988). The property is adjacent to the South
of the subject property and is twice its size.
The sale includes a 1977 mobile home valued at
$12,945. Jeff Chapman considers this the most
comparable of the four sales listed, it being
closest in topography. After abstracting out
the value of improvements and then halving the
size of the property, to be comparable in size
to the size of the subject property, he found a
comparable value of about $32,000 if the
subject property can be built on. Assuming it
cannot be built on, although there is no record
of perk denial, how much of a reduction do you
give this property? Jeff Chapman figured the
typical reduction is between 30 and 50 percent,
which would bring the land value down between
$16,000 and $22,500. The subject property is
valued at $21,750.
Board of Equalization Minutes: September 28, 1990
Page: 15
Comparable #4: Sold February 26, 1990 for $50,000 (affidavits
#61510 & #26511). The sale includes a cabin
valued at $12,275. The property is three times
the size of the subject parcel. One person
purchased this whole property on the two
affidavits.
Assessor's Testimonv - continued: After comparing the properties
presented, Jeff Chapman stated that he feels that the subject
property is worth between $16,000 and $22,500 and that the value
of $21,750 is fair. If the land is totally unbuildable,
including West of Highway 101, then the land would be worth
less. However, he noted that there isn't any evidence that the
land is totally unbuildable. He also noted that Mr. Erickson
didn't indicate the presence of his property West of Highway 101
or the 70 feet of tidelands, the comments were all directed to
the recreational site. Jeff Chapman explained that the value on
the trailer site alone is valued at about what Mr. Erickson
states it is worth in his petition.
The value placed on the property is allocated as follows:
Non-waterfront site West of S.R. 101
Waterfront recreational site East of S.R. 101
Improvements: Stairs to Beach
Tidelands: 70 front feet x $20
$ 7,000
13,100
250
1,400
$21,750
Jeff Chapman recommends standing by the Assessed Valuation as it
is appropriate when considering the comparable sales, it is
equitable with the manner the surrounding area was valued, and
it does reflect a discount due to the building limitations.
Assessor's Exhibits:
Exhibit #1: Map showing the four comparables presented, and
the subject property.
Exhibit #11: Two page Memorandum from Jeff Chapman,
Assessment Operations Manager, dated September
27, 1990.
Exhibit #111: Computer fieldsheet for subject property.
Board of Equalization Minutes: September 28, 1990
Page: 16
Exhibit #IV: Real Estate Excise Tax statement for Comparable
#3.
Exhibit #V: Real Estate Excise Tax statement for Comparable
#1.
Board Action: The Board took the petition under advisement and
will conduct an on-site inspection before making a
determination.
APPROVAL OF MINUTES
Vice-Chairman Douglas moved to approve the Minutes
of July 19, July 30, and August 8, 1990. Chairman
Dalgleish seconded the motion which carried by
unanimous vote.
OTHER BUSINESS OF THE BOARD
There being no further business before the Board, the meeting
adjourned until October 3, 1990.
APPROVED BY:
DATE APPROVEDdlv~~, ;(~ /!l~O
~~~RMAN
AT~ES~ED B
CE-CHAIRMAN
CL"P... t f3~ ii-
ARCHIE L. BARBER, JR., EMBER