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HomeMy WebLinkAboutM083091 cc: ~r II-S-ql . . . JEFFERSON COUNTY BOARD OF EQUALIZATION A. C. DALGLEISH DAVID G. DOUGLAS ARCHIE BARBER, JR. JAMES A. DE LEO CHAIRMAN VICE.CHAIRMAN MEMBER ALTERNATE MINUTES AUGUST 30,1991 The Board of Equalization convened at 9:00 a.m. with Chairman AC. Dalgleish, Vice- Chairman David G. Douglas, Member Archie Barber, Jr. and Clerk Dierdrei Keegan present. The Board dispensed with the reading of the Minutes of previous meetings at this time. HEARINGS VERNON S. MATHISEN 5700 FlAGLER ROAD NORDLAND, WASHINGTON 98358 BOE: 91-035-LO PN: 021 283 015 BOE: 91-036-R PN: 021 283 016 After explaining the hearing process, Chairman Dalgleish swore in Vernon Mathisen and Appraiser Robert Shold. BOE: 91-035-LO PN: 021 283 015 Mr. Mathisen stated that he does not object to the Deputy Assessor viewing his property on the Board's anticipated on site inspection. He explained that the total property in question consists of 8 1/2 acres. Mr. Mathisen noted that he incorrectly stated that the assessed valuation is $6,000 when it is really $15,000. His request for a reduction to $8,400 is correct. He believes the valuation is too high since the appraiser assumed there was a water view, which it does not have. He would like the property re-valued. Mter reviewing the package the Assessor's staff sent him, he summarized the information in an attempt to comprehend the overall picture. He submitted the summarization, which is pertinent to both appeals, to the Board. . Board of Equalization Minutes: August 30, 1991 Page: 2 Robert Shold presented information to the Board which Mr. Mathisen had received in a timely manner. He stated that the information presented applies to both BOE: 91-035-LO and BOE: 9l-036-R as these two parcels were purchased as a package along with a third parcel, which is referenced. The affidavits are included along with the computer field sheets. The purchase price was $136,000 for these three parcels in April 1990. The current assessed valuation is $143,265 as of January 1, 1991. Mr. Shold presented comparables to the Board along with other exhibits. He explained that he would defer to the Board's physical examination as to whether or not there is a view on the property. In Mr. Shold's opinion there is a view which is in contradiction to Mr. Mathisen's determination. BOE: 91-036-R PN: 021 283 016 Mr. Mathisen suggested that a 50 percent increase for the land assessment be considered instead of the 171 percent increase designated by the Assessor's staff. A 50 percent increase would give the land a value of $10,500 instead of $19,000. He contended that according to the blue book value for the mobile home and improvements this value should be $35,000. He is not contesting the $9,000 valuation on the garage. The total requested valuation for this parcel is $54,500 instead of the $74,975 that it has been assessed at. He explained that when the neighbor's newly planted row of trees grows, he will no longer have a water view. . Robert Shold stated that he is in agreement with Mr. Mathisen's determination of the fair market value on the mobile home. He recommended a reduction to $43,855. In terms of land, he referred to the same comparables used for BOE: 91-035-LO. Mr. Mathisen explained that the Board should look at the total property package, including Tax 7, 12, and 11. If the changes are implemented as he suggested, the valuation will be 5.3 percent above the purchase price for the total property. His recommendation is that the Board reduce the value of his total property to about 81 percent of the purchase price, which is well above the average of comparable valuations presented. Petitioner's Exhibits: # pol: Letter attached to petition describing basis of appeals. # P-2: Neighborhood map showing subject properties. # P-3: Photograph of view from mobile home. # P-4: Sheet showing breakdown of information presented to the petitioner by the Assessor's office Assessor's Exhibits: # A-I: # A-2: # A-3: Computer appraisal field sheet Real Estate Excise Tax (REET) form for subject property with three computer worksheets attached (one for each parcel of sale) (REET) Comparable land only sale of PN: 952 500 005, Lot 5 of Fuller's Acres First Addition; sold June 1990 for $27,000 (computer valuation sheet and plat map attached). Assessed at $11,500. (REET) Comparable sale of PN: 021 202 024 and PN: 021 202 025 for $22,500 February, 1990 (computer valuation worksheets attached for two parcels). See worksheets for land and improvement values. # A-4: . . . . Board of Equalization Minutes: August 30, 1991 Page: 3 # A-5: (REET) Comparable land only sale of PN: 921 084 018 in June 1990 for $27,500 (computer valuation worksheet attached). Assessed valuation $25,500. (REET) Comparable land only sale of PN: 021 294 022 in July 1990 for $43,500 (computer valuation worksheet attached). Assessed valuation $31,500. (REET) Comparable land sale of PN: 921 084 033 in August 1990 for $25,000 (computer valuation worksheet attached). Assessed valuation $22,840. Neighborhood Code computer listing with assigned land values (2 pages). # A-6: # A-7: # A-8: The Board will conduct an on site inspection of these properties on September 3, 1991 before making a determination. DONALD S. COBB 4302 - 225TH SW MOUNTLAKE TERRACE, W A 98243 BOE: 91-033-LO PN: 921 292 021 BOE: 91-034-LO PN: 921 292 022 After explaining the hearing process, Chairman Dalgleish swore in Mr. Cobb and Appraiser Robert Kingsley. Mr. Cobb stated that there was no indication of the basis upon which the increased valuations were made and that there appears to be no justification for such an increase. There have not been any changes in his property since he purchased it. The property is considered unsuitable for a standard septic system and Mr. Cobb has not arranged a perc test. The neighbors adjacent to him had to purchase an additional lot in order to have enough property to have a septic system. He stated that he is not allowed to bulldoze the property for recreational use, which is the only option he has considered. He asked if the appraisal was done from the office or if there was an inspection of the property? Robert Kingsley stated that his presentation is the same for both BOE: 91-033-LO and BOE: 91-034-LO. He valued the property at 100 percent of fair market value and that the last assessment was made in 1987. Based on current comparable sales in the neighborhood, the valuation increased. The valuation of BOE: 91-033-LO was assessed on 55 feet of waterfront times $800 a front foot, less 20 percent for depth, less 50 percent for perc denial, for total valuation of $17,600. The valuation of BOE: 91-034-LO was assessed at the unimproved lot value of $6,000, less 25 percent due to the lot shape for a total of $4,500. Assessor's Exhibits: # A-I: # A-2: # A-3: # A-4: Computer valuation worksheet for BOE: 91-033-LO. Computer valuation worksheet for BOE: 91-034-LO. Neighborhood code sheet with assigned values. Oak Bay Tracts Map . . . Board of Equalization Minutes: August 30, 1991 Page: 4 Board Exhibits: # B-1: # B-2: Tract Map with Lot 19 highlighted; BOE: 9l-033-LO. Tract Map with Lot 20 highlighted; BOE: 91-034-LO. The Board will conduct an on site inspection on September 3, 1991 before making a determination. ROBERT W. TAYLOR 3302 - 239TH AVENUE SE ISSAQUAH, WASHINGTON 98027 BOE: 91-037-LO PN: 501 031 019 Petitioner Robert Taylor and his representative Ed Benn were present. Robert Kingsley was present on behalf of the Assessor's office and Robert Shold was present to observe the proceedings. After Chairman Dalgleish advised all those present of the hearing process, he swore in Mr. Taylor, Mr. Benn, and Robert Kingsley for testimony. Robert Taylor explained that he purchased this 5.09 acre residential land on the Toandos Peninsula in November of 1989. The escrow closed on January 2, 1990. In November of 1989 he had received a septic permit and the sale was then consummated. He began preparing his building site, and for the installation of a septic system. In November 1990 he received a letter from the Department of Wildlife which indicated that no further permits would be issued until a Bald Eagle Management Plan was agreed upon. He met with the Department of Wildlife as he needed to decide the appropriate placement of his building site. He feels that an error was made in his not being made aware of the situation previous to the purchase of the property. The Department of Wildlife was cognizant of the eagle habitat as early as 1986. No one in the County knew about the nest or informed him of its presence if they did have knowledge of it's presence. Consequently, all his permits are held in abeyance until an Eagle Management Plan can be implemented. It is his understanding that now he must build on a hill, in the trees, on the rear two acres of his property. Some limbing and clearing may be allowed, but not enough to develop a water view. He explained that the Department of Wildlife wants a buffer. Mr. Taylor explained that he received the entire plan for the area, which may make it easier for the Board to re-assess the neighborhood affected by eagle habitat. Apparently he is the only owner who has pursued the Management Plan. He feels that the Department of Wildlife and the County have been negligent in regard to notifying potential property owners of Eagle Habitat and that his property is worth significantly less than what he paid for it. He also contends that the adjacent properties are also of less value than when originally purchased. Even if the eagle leaves the area, the habitat is still protected as it is recognized as potential nesting grounds. He would like the valuation reduced from $58,895 to $20,000. Ed Benn, Mr. Taylor's real estate representative, stated that Mr. Taylor's rights have been taken away and that the Planning Department had the information regarding the eagle habitat, yet it was not released to the public, the Health Department, real estate agencies, or the Public Works Department. . Board of Equalization Minutes: August 30, 1991 Page: 5 Robert Kingsley stated that the Board may need to consider equalization of the area as the impact of the eagles means that the property is no longer waterfront. As the owners may only build in the trees with large buffers, the land has essentially become non-view acreage. Petitioner's Exhibits: # P-l: Petition with the original plan submitted to, and approved by, the Health Department; a letter from Assessment Operations Manager Jeff Chapman regarding the restrictions for eagle habitat place by the Department of Wildlife, dated February 15, 1991; and the Bald Eagle Management Plan. # P-2: A copy of the territory wide Hazel Point bald eagle management plan prepared by Anita McMillan, Wildlife Biologist for the Department of Wildlife. # P-3: A letter from Ed Benn of Windermere Real Estate, dated August 26, 1991, regarding the consequences of the County's not notifying appropriate agencies or buyers of eagle inhabited property. The Board stated that an equalization effort may be considered based on the Department of Wildlife restrictions. An on site inspection will be conducted October 28, 1991 before a determination is made. . There being no further business before the Board, the meeting adjourned. DATE APPROVED: November 8, 1991 APPROVED BY: /)J '/' t' /,' , L.../ (;,,: c.;;~4~.~t.:1:!' A.C.DALGLEISIt, CHAIRMAN ATffi<T>D ~d~-- DIERDREI L. KEE Cj)a~.:fJ ~ g ~ DAVID G. D GLAS, VI -CHAIRMAN ~7rJ~____ /Ju1i:r~atthes . ~,J~"B~E~jR:'~M~R.