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HomeMy WebLinkAboutM082791 CC". (,\)5(' 5>O( - 1 O.;l J q J . . . JEFFERSON COUNTY BOARD OF EQUALIZATION A. C. DALGLEISH DAVID G. DOUGLAS ARCHIE BARBER, JR. JAMES A. DE LEO CHAIRMAN VICE-CHAIRMAN MEMBER ALTERNATE MINUTES A U GUS T 2 7, 1 9 9 1 The Board of Equalization convened at 9:00 a.m. with Acting Chairman Archie Barber, Jr., Vice-Chairman David G. Douglas, Member Archie Barber, Jr. and Clerk Dierdrei Keegan present. Chairman Dalgleish was not present due to medical needs. The Board dispensed with the reading of the Minutes of previous meetings at this time. LENORA LOMSDALEN POST OFFICE BOX 147 QUILCENE, WASIDNGTON 98376 BOE: 91-025-LO PN: 801 212 007 Clerk Keegan swore in Lenora Lomsdalen, and Cathy and Wayne Painter and Assessor Robert Shold after Chairman Barber explained the hearing process and the options available to the petitioner. Lenora Lomsdalen explained that if her property valuation is raised she will not be able to pay the taxes. She stated she does not have a senior citizens exemption on this property (this is not her primary residence). Chairman Barber explained that what determines the valuation of the property is the fair market value based on comparable property sales. Robert Shold stated that the residence and one acre exemption is applicable only to the residence a senior citizen lives in. He noted that he would help Mrs. Lomsdalen obtain the necessary paperwork to determine if she qualifies. Mr. Painter spoke on behalf of Mrs. Lomsdalen and noted that two thirds of the property is wetland. . . . Board of Equalization Minutes: August 27, 1991 Page: 2 Robert Shold explained that a portion of the property was valued with a reduction of 50 percent allowed for wetlands. He noted that there have been sales that do include wetlands as part of the transaction, and that there is market evidence that the Lomsdalen property is saleable and that the valuation is fair and equitable. Property in the vicinity has been assessed at a much lower rate than it is selling for. He presented computer data to support his statements. Assessor Exhibits: # A-I: # A-2: # A-3: Computer worksheet of subject property & current valuation Neighborhood code computer listing Listing of sales within the neighborhood The Board explained that an on site inspection would be held on September 5, 1991 before a determination is made. JAMES O. THURMAN, JR. 4915 SAMISH WAY #22 BELLINGHAM, W A 98226 BOE: 91-026.LO PN: 984 000 505 Robert Kingsley was present on behalf of the Assessor's office. Chairman Barber explained that Mr. Thurman sent notification that he was withdrawing his petition on July 29, 1991. MOTION Vice-Chairman Douglas moved to withdraw petition number BOE: 91-026-LO as requested. Member James DeLeo seconded the motion which passed by unanimous vote. P. V. DANGERFIELD 3231 PARADISE BAY ROAD PORT LUDLOW, WASHINGTON 98365 BOE: 91-027-LO PN: 984 000 118 BOE: 91-028-LO PN: 984 000 119 Robert Kingsley was present on behalf of the Assessor's office. Mr. Dangerfield could not be present due to medical reasons. The Board opened the case for review and determined that a continuance be granted for a later date as Mr. Dangerfield intends to present data that affects other properties in his neighborhood. The Clerk was instructed to request further evidence of Mr. Dangerfield in support of his appeal and to notify him of the rescheduled hearing slated for September 24, 1991. . . . Board of Equalization Minutes: August 27, 1991 Page: 3 MOTION Vice-Chairman Douglas moved that in light of the fact that the petition form submitted does not stipulate the adjustment Mr. Dangerfield seeks or the specifics of the reduction request, that the hearing be postponed and data acquired to fmalize this petition and provide information on the subject's neighborhood. Member James DeLeo seconded the motion which carried by unanimous vote. GRACE SPILLMAN VER HOEVEN 1622 BAKER AVENUE EVERETT, WASHINGTON 98201 BOE: 91-029-LO PN: 950 100 906 BOE: 91-030-LO PN: 950 100 906 Robert Kingsley was present on behalf of the Assessor's office. Chairman Barber noted that as per the notation in the petitioner's files, Grace Ver Hoeven could not be present. Her petitions were read into the records of the hearing in her absence. BOE: 91-029-LO PN: 950 100 906 Grace Ver Hoeven's petition stated that this property (Lot 4, Block 9 at South Point, near the ferry dock), is not buildable without an adjacent lot, nor does it meet the Jefferson County standards of a buildable site. Adjoining property is not available. The subject property also needs fill, has no beach access, and is damp. Before the site can be used, even for camping, fill needs to be brought in. The property has been in the family for 50 years. Robert Kingsley suggested that the hearing be rescheduled as he had sent the petitioner information to support the valuation, but the property had been offered for sale at $3,000 and did not sell. Assessor Exhibits: # A-I: # A-2: # A-3: Computer worksheet Neighborhood code sheet Assessor's notes on a conversation with Linda Atkins of the Health Department in which she stated that the chances of placing a septic system on this property are unlikely. Map of Trail's End # A-4: Petitioner Exhibits: # P-l: # P-2: Exhibit attached to petition which states basis of appeal. Letter dated August 21, 1991 in which additional information and sales attempts were provided by petitioner. . . . Board of Equalization Minutes: August 27, 1991 Page: 4 BOE: 91-030-LO PN: 950 100 906 Grace Ver Hoeven stated that this property (Lot 4, Block 4, Trail's End) is for recreational purposes and that she was not able to sell the land when offered for $1,500. Robert Kingsley suggested that the hearing be rescheduled as he had sent the petitioner information to support the valuation, but the property had been offered for sale at $1,500 and did not sell. Assessor Exhibits: # A-I: # A-2: # A-3: Computer field sheet for subject property Map of area Review Assessor's Exhibits for BOE: 91-029-LO. Petitioner Exhibits: # P-l: # P-2: Exhibit attached to petition which states basis of appeal. Exhibit attached to petition, letter dated June 27, 1976 from Olympic Investments, Inc., Anthony Turner, Jr. stating that if a community water supply were developed in the future, then the property would be worth something. He stated that isolated lots such as the subject parcel have little value. Letter dated August 21, 1991 in which additional information and sales attempts were provided by petitioner. # P-3: The Board will conduct an on site inspection of the property on September 23, 1991 before a determination is made. PAUL KAY 10411 BROOKLANE SW TACOMA, WASHINGTON BOE: 91-018-LO BOE: 91-019-LO BOE: 91-020-LO BOE: 91-021-LO BOE: 91-022-LO BOE: 91-023-LO BOE: 91-024-LO 98499 PN: 701 325 005 ' PN: 701 325 006- PN: 701 325 007 ' PN: 701 325 008 PN: 701 325 010 PN: 701 325 011 PN: 701 325 012 Chairman Barber explained the hearing process of the Board and Clerk Keegan swore in Mr. Kay and Robert Kingsley for their testimony. Paul Kay provided basic information regarding the subject parcels. The land is uneven, there aren't any building sites, and beach access differs between lots. There is a common beach easement consisting of stairs, which does not inhibit building, but does reduce privacy for the adjacent lot. . . . Board of Equalization Minutes: August 27, 1991 Page: 5 Mr. Kay stated that when he began to layout his original 64.93 acre property into five acre tracts for the market, he got caught in the large lot subdivision moratorium. His subdivision was subsequently approved. He submitted a set of maps and documentation for reference to all of the parcels he has under appeal. He noted that parcell, 2, 3, 4, and 9 were sold but portions of the property were retained for his personal use. The contours of the land placed limitation on building sites and created differentiation between lot values. The best lots have been sold, and the offers on the remaining property have not been acceptable. One customer backed out of an offer of $70,000 for both lots 5 and 6. On June 11, 1991 his property was revalued to $299,250. He explained that if he had not been out of State for two months, the Assessor would have been able to make appropriate adjustments and the case would not have needed to be presented to the Board. Mr. Kingsley stated that he does not have any information to add, except that the sales of the property are pertinent to the valuation. Petitioner Exhibits: # P-l: # P-2: # P-3: # P-4: # P-5: # P-6: Maps showing property details Contour map Revaluation notices July 2, 1991 Petition plus Attachment defining lots and explanations August 19, 1991 letter with comparables Value of total land prior to subdivision in 1990 Board Information: # B-1: Letter from Mr. Kay to George Brown dated May 9, 1990 concerning moratorium BOE: 91-018-LO Paul Kay noted that the building site is right at the road. topography runs down to the left and is higher in the back. PN: 701 325 005 There is a view. The lot BOE: 91-019-LO PN: 701 325 006 Paul Kay explained that this site is further toward the bank, but an easement must be crossed to reach the property. It has a good view and one building site (not on the bank). Septic effluent would have to be pumped up the hill if a system were installed. BOE: 91-020-LO PN: 701 325 007 Paul Kay noted that it is difficult to get to this lot as a ridge runs across the property. A building site may be available on top of the ridge, but the terrain is steep and difficult to access. Parking would have to be at the bottom of the ridge. BOE: 91-021-LO Paul Kay stated that there may be one building covered with trees so there is low visibility. PN: 701 325 008 site next to the road. The property is . . . Board of Equalization Minutes: August 27, 1991 Page: 6 BOE: 91-022-LO PN: 701 325 010 Paul Kay suggested that this property has more value as it consists of seven acres. The difficulty with the property is road access. The building site is close to the beach, but it is also very steep. BOE: 91-023-LO Paul Kay explained that this property has a waterfront than is available on other parcels. PN: 701 325 011 limited building potential, but there is more BOE: 91-024-LO PN: 701 325 012 Paul Kay stated that he feels this property (B on survey map #P-l) is worth less than A (on survey map #P-l) due to the unusual topography. Robert Kingsley explained that he understands the method of valuation used by Mr. Kay and he assumes that the petitioner has a good idea of the characteristics and value of his property. He figures that Mr. Kay is probably correct in his evaluations and that all the neighborhood sales were around $79,500. He suggested that a site valuation of $79,500 be placed on each parcel instead of waterfront value. It was suggested that the Board conduct an on site inspection. The Board concurred that an on site inspection will be held on September 5, 1991 before a determination is made. COLEEN T. McCAHILL 571 GRIFFITH POINT ROAD NORDLAND, WASHINGTON 98358 BOE: 91-032-R PN: 021 324 014 Robert Shold was present on behalf of the Assessor's office. Ms. McCahill was not present. Chairman Barber read her petition into the record of the hearing in her absence. Colleen McCahill's stated reasons for requesting a reduction on the valuation of her. 71 acre parcel and 1978 Fuqua double-wide mobile home is that (1) the property appreciation according to the assessor is unreasonable, (2) the market value of a 13 year old mobile home is approximately $16,000 with the fencing and storage shed having an additional value of $2,000, and (3) that mobile homes experience consistent depreciation in value, not a 24 percent increase (as in a standard home). Robert Shold noted that the property was purchased in 1980. There have been 18 sales on the Griffith Point waterfront in the past four years, including market activity for mobile homes. He presented three comparables. Comparables: #1: PN: 021 324 012 sold in June 1990 for $100,000. The topography is similar to subject property's land, but the mobile home is inferior. . Board of Equalization Minutes: August 27, 1991 Page: 7 #2: PN: 021 324 004 sold in October 1988, before the increase in market activity, for $70,000. The lot is similar to the subject property but the travel trailer with a 12 x 26 room addition is clearly inferior to the petitioner's double-wide. #3: PN: 021 322 014 sold in November 1989 for $285,000. The property is located across Mystery Bay and is adjacent to Carl's Oyster operation. The waterfront site is much larger than the subject parcel, but the older mobile home is a single wide and inferior to subject's improvements. Exhibits: # A-I: # A-2: # A-3: # A-4: # A-5: Subject property field sheet showing work up of valuation Comparable #1 Comparable #2 Comparable #3 Neighborhood Code Sheets The Board will conduct an on site inspection on September 3, 1991 before making a determination. There being no further business before the Board for the day, the meeting was adjourned. On site inspections have been scheduled for August 28, September 3, 5, 23, and 27, and October 15, 18, 30, 23, 25, 28, and 30, 1991. Petitioner and Determination . Hearings are anticipated to be held into November 1991. APPROVED BY: DATE APPROVED: October 21 1991 /;';, ! Q. ,i.' /;:-6 If JiMfJ A.C.DALGLEl , CHAIRMAN ATI>=~~~ DIERDREI L. KEEG <it.: . ()~.GJ~ DAVID G. DO GLAS, VIC HAIRMAN ...D..J. 11 ~~ ~ . ARCHIE L. B ER, JR., ME BER .