Loading...
HomeMy WebLinkAboutM091291 et: cts~r n-s-r/ . . . JEFFERSON COUNTY BOARD OF EQUALIZATION A. C. DALGLEISH DAVID G. DOUGLAS ARCHIE BARBER, JR. JAMES A. DE LEO CHAIRMAN VICE-CHAIRMAN MEMBER ALTERNATE MINUTES SEPTEMBER 12,1991 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. ALBE E. ETHINGTON 4370 OAK BAY ROAD PORT LUDLOW, WASHINGTON 98365 BOE: 91-045-R PN: 921 301 004 Chairman Dalgleish swore in Mr. Ethington and Robert Kingsley for testimony after explaining the hearing process. Mr. Ethington stated that he does not have any objections to an assessor being present at an on site inspection. Mr. Ethington reported that he did reassess the property values he had put on his appeal for the value of the land. He would like to change the figure from $17,500 to $21,700 as a fair valuation. It has been assessed at $26,500. He noted that the house cost $131,800 and the it is assessed at $151,595. He wants the valuation reduced to the $131,800 that it cost him to build. He also noted that he feels that he overpaid his taxes for a number of years as the house was not 78 percent complete as alleged by the Assessor's Office. The home was completed in 1990. Mr. Ethington discussed how he feels the assessment process is conducted and stated that although he has a view, it is only during six months of the year that he may enjoy it due to the leafing of trees. He asked why his property value was changed three times in two years? . . . Board of Equalization Minutes: September 12, 1991 Page: 2 Robert Kingsley explained that the cost to build the house is not synonymous with the 100 percent fair market value, which is what the Assessor's Office must assess a property at. He noted that the 78 percent completion issue is addressed by the prior appraisal, of which he passed out copies. The completion rate was 70 percent, not 78 percent. He presented a new appraisal. The building went from 70 percent completion to 100 percent completion, which is a 30 percent increase over the 1990 valuation. The next factors considered are those of inflation and market increase. Mr. Kingsley stated that the County Assessor is currently on a four year cycle but when a building permit is issued, the Assessor's staff makes a visit to the property to figure out new construction values. Mr. Ethington's property was in the revaluation cycle and was being reviewed for new construction annually, which explains why he was revalued three times in two years. Petitioner's Exhibits: # P-l: Construction contract included with the petition. # P-2: Legal description included with petition. # P-3: Quit claim record of purchase of the property. Assessor's Exhibits: # A-I: # A-2: # A-3: # A-4: 1990 appraisal of new construction. 1991 appraisal sheet which was the normal revaluation. Comparable #1. Comparable #2. The Board will conduct an on site inspection on October 18, 1991 before making a determination. HERMAN L. FRIESEN 1700 E. MARROWSTONE ROAD NORDLAND, WA 98358 BOE: 91-049-R PN: 921 042 023 Chairman Dalgleish swore in Mr. Friesen and Robert Kingsley for testimony after explaining the hearing process. Mr. Friesen stated that he agrees with the building value but contests the land valuation. The only maintenance he has done is cutting grass. There isn't any water for a lawn, but he does have a yard. His low-producing well was drilled in 1978, it pumps less than 50 gallons an hour. The well ran dry about nine times in the last two years. He put a metal roof on the mobile unit to actively attempt to recover rain water. He also feels he should not be penalized for his view. In 1985 the valuation was $20,550 and this year it is $55,000. He noted that since 1989 there have been seven high bank, view properties sold for an average of $418 per waterfront foot, yet he is being assessed at $647 a waterfront foot. Neighbors are not caring for their property and this is starting to cut off the northern view. He stated stated that he was unaware of the salt water intrusion on Marrowstone Island when he purchased the land. If he had known, he would not have paid so much for the property. . . . Board of Equalization Minutes: September 12, 1991 Page: 3 Robert Kingsley explained that the assessment is 100 percent of fair market value as of January 1, 1991. He noted that the property was purchased in 1984 for $95,000, which he considers an indication of where the property values were going. There was not enough evidence at the last valuation to value the property closer to the purchase price, but since that time the property has been improved. The petitioner has invested over $100,000, including purchase price, in the property. The water problems are well known on Marrowstone Island, and he feels that the petitioner was aware of the water issues when he purchased the property. Mr. Kingsley reminded the Board that the recent sales of comparable properties which the petitioner used are low market sales and if he were to present sales data, the information would consist of high market sales, which are in excess of $1,000 per front foot. Mr. Friesen's value is mid-range at $600 a front foot. His neighborhood code of 3155 is for high bank waterfront, eastern exposure, shipping lane view, and good access to County roads. The site improvement code 9808 has a value of $4,000. His land code is 1535. Petitioner's Exhibits: # P-l: Property assessment summary sheet by year, 1985 through 1991, drawn up by Herman and Dell Friesen. The Board will conduct an on site inspection on September 23, 1991 before a determination is made. ELMAN T. PERSON PO BOX 566 BOTHELL, WA 98041 BOE: 91-046-LO PN: 965 100 006 BOE: 91-047-LO PN: 965 100 007 Chairman Dalgleish swore in Mr. and Mrs. Person, and Robert Kingsley for testimony after explaining the hearing process. Mr. Person noted that the County has declared his neighborhood a slide area and that he cannot build on it. He asked how the Assessor could raise the value from $6,000 to $9,000 under these conditions? Mr. Person noted that he had spoken with the County and was led to believe that a curtain drain would be constructed to make the slide area buildable, but this hasn't happened. Robert Kingsley stated that there isn't any dispute that this is known as a slide area. The point is well taken, and he feels partly responsible for the increase. He noted that by State Law he must assess the property at 100 percent of fair market value. Mr. Kingsley explained that there have been higher priced sales of like properties on Mr. Person's street, even though there is a moratorium on building in the area. . . . Board of Equalization Minutes: September 12, 1991 Page: 4 Petitioner's Exhibits: # pol: Copy of assessed valuation report for BOE: 91-046-LO, PN: 965 100 006. # P-2: Copy of assessed valuation report for BOE: 91-047-LO, PN: 965 100007. Assessor's Exhibits: # A-I: # A-2: # A-3: # A-4: Plat of the Property. Computer field sheet. Neighborhood Code Sheet. Sales prices of area. The Board will conduct an on site inspection on September 27, 1991 before making a determination. JUDITH TAYLOR POST OFFICE BOX 70231 SEATTLE, WASIDNGTON 98107-0231 BOE: 91-048-Timber Land (Eagle Impact) PN: 821 151 002 Member Archie Barber, Jr. was not present for the remainder of the day as he had to leave for medical reasons. Chairman Dalgleish, Vice-Chairman Douglas, and Clerk Keegan were present along with Assessment Operations Manager Jeff Chapman and petitioner Judith Taylor. Chairman Dalgleish swore in Judith Taylor and Jeff Chapman for testimony after explaining the hearing process. Judith Taylor explained that the timberland is assessed at a rate set by the State. When the property is taken out of timberland then either the seller or the buyer must pay compensating tax. To be in timberland a Forest Management Plan must be pursued, this assures the growth and harvest of timber. The taxable value of the timberland area is $1,820 for 20 acres which includes the eagle habitat ($91 x 20 acres = $1,820). The remaining $99,250 is allocated to a waterfront piece of the subject property, which is not in timberland. The tidelands are assessed at $6,060 with the fair market value of the property totalling $107,410. If the property were removed from Timberland the valuation would be $175,590. Judith Taylor noted that there are access problems, that the depth is only 200 feet, and development of the property is limited due to building restrictions that occur from the proximity to eagle habitat. She would like the valuation reduced to reflect the problems, but she has not determined what the value should be reduced to. Jeff Chapman stated that he feels that the property is valued appropriately and at fair market value when he takes into consideration the neighboring properties. He recommended that the Board make no change in the current taxable value unless there is evidence of a restriction on building. . . . Board of Equalization Minutes: September 12, 1991 Page: 5 Petitioner's Exhibit: # P-l: Eagle Management Plan Report and paperwork required by the Department of Natural Resources for a salvage operation. Assessor's Exhibits: # A-I: # A-2: Subject property valuation sheet. Tala Shores sales information on property showing asking price of $225,000. The property did not sell and is currently not listed. Map of subject property area. # A-3: The Board will conduct an on site inspection on September 23, 1991 before making a determination. ROBERT SMYTH 6511 27 AVENUE NW SEATTLE, WASHINGTON 98117 BOE: 91-051-LO PN: 901 012 005 Chairman Dalgleish swore in Mr. Smyth and Robert Kingsley for testimony after explaining the hearing process. Mr. Smyth is requesting his property be valued higher than assessed at, as it dropped down from an assessed valuation of $17,000 to $2,200. He believes it is worth $25,000 as waterfront values have increased. His property is unique and he feels it should not be lumped in with a tideland designation. It is the Lower Hadlock spit and is located at fifteen feet above the extreme high water mark. The land elevation is at the same level as the road. The property perked many years ago, but now it is considered technically too small for a septic system, therefore the petitioner is awaiting public sewers. Mr. Smyth also explained that the site is of historical significance and was the original site of a mill. The land has been consistently utilized for commercial purposes since 1887. A post office was eventually used on site, which is why he believes the stub road is still maintained. He anticipates building a small building on the site, which will fit within the area's master plan. Although the designation has been changed to conservation and there is a prohibition from using the docks, he feels there are commercial and recreational possibilities that have not been apparent to the Assessor. When he invested in the property, he did investigate the potential. If he seeks financial backing for his plans, a project may not be given due consideration because the valuation is inappropriate. He presented historic photographs of the commercial uses of the property to the Board and the Assessor for review. Robert Kingsley stated that he is surprised at Mr. Smyth's testimony as he felt he was assessing the property in the same manner as other tideland in the County. He was unaware of the historical significance of the property or any other criteria which would indicate a different manner of valuation. . . . Board of Equalization Minutes: September 12, 1991 Page: 6 Petitioner's Exhibits: # P-l: Photographs indicating the current condition and topography of the subject property, Tract M, Lower Hadlock. Historical drawing of subject property during mill era. Historical photograph during time when land was fully developed and docking was utilized. # P-2: # P-3: Assessor's Exhibits: # A-I: Subject parcel valuation sheet showing value of $2,200 for 110 front feet of tidelands at $20 a front foot, unimproved. Map of Lower Hadlock area. Letter dated April 17, 1979 to Mr. and Mrs. Weppler from the County Planning Department regarding proposal to place two piers and a bulkhead on the subject property. Letter dated June 14, 1979 to Pat Archer from the County Planning Department regarding the property's urban designation under the master program. Topographical map of lower hadlock indicating site location and original building. Optimum land use map of area showing subject property. # A-2: # A-3: # A-4: # A-5: # A-6: Board Exhibit: # B-1: Letter dated September 10, 1991 from the County Planning Department to Robert Smyth regarding comments on potential development of subject property. The Board will conduct an on site inspection on October 18, 1991 before making a determination. JOSEPH R. KURTZO 6240 FLAGLER ROAD NORDLAND, WASHINGTON 98358 BOE: 91-050-R PN: 953 700 423 Chairman Dalgleish swore in Mr. Kurtzo and Robert Kingsley after explaining the hearing process. Mr. Kurtzo explained that of the 3.65 acre property, 1.6 acres is a bog, with standing water year round. He states that the land will not perk with standing water and that it would be unsuitable for a standard or mound septic system. He believes the Marrowstone Island values are inflated and that if he were to attempt to sell his property, no builder would purchase it. He noted that he thinks the property was arbitrarily assessed without a visual inspection. The Board and Robert Kingsley inspected a chunk of bog earth presented by Mr. Kurtzo, and shown in photographs submitted as exhibits. . . . Board of Equalization Minutes: September 12, 1991 Page: 7 Robert Kingsley stated that he did not value the property but he is present on behalf of Robert Sbold who did provide the assessment. Mr. Shold based the valuation on real property sales in the area. A 4.80 acre, non view parcel sold for $45,000; a 6.0 acre, non view parcel with poor, sloping soils sold for $50,000; a 3.03 acre, wet, level parcel which requires a mound/filter septic system sold for $29,900; and a 3.15 acre, predominantly level, with poor, wet soil and a shelter sold for $27,500. Mr. Kingsley stated the questions are: Does it really not perk? If he cannot use a conventional system, what about a mound system? The Board will conduct an on site inspection on October 25, 1991 before making a determination. There being no further business before tbe Board, the meeting adjourned. APPROVED BY: DATEAPPROVED:November 8.1991 /;,.,,/' ," "': '. , 7 . ' l l - ~.~.~~~~i~~kIRMAN A1TFSTED BN~~ DIERDREI L. KEEG --- ~o.~J ;;l~~ DAVID G. DO LAS, VIC HAlRMAN ~'21lfl6&:. ~ulie -;r;~thes -~~~~~. ARCHIE L BA ER, JR., MEM R