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HomeMy WebLinkAboutM092091 cc: o.S.)(.'>SOf . . . ];;l-;?3 - Wj JEFFERSON COUNTY BOARD OF EQUALIZATION A. C. DALGLEISH DAVID G. DOUGLAS ARCHIE BARBER, JR. JAMES A. DE LEO CHAIRMAN VICE-CHAIRMAN MEMBER ALTERNATE MINUTES S E P T E M B E R 2 0, 1 9 9 1 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. Bob Kingsley of the Assessor's Office was also present. The Board dispensed with the reading of the Minutes of previous meetings at this time. RICHARD M. MARSHALL 1906 LANDES STREET PORT TOWNSEND, WA. 98368 BOE: 91-067-LO PN: 901 103 001 Chairman Dalgleish explained hearing process and swore in Appraiser Robert Kingsley and Mr. and Mrs. Marshall. Richard Marshall stated that the original assessment was $15,000 when they purchased property and at that time he felt it was a bit high. Considering lack of development he was surprised when he received the re-assessment. The property does not perc and that will not change. Experts have looked at the site, but since it has been determined that the entire property is covered with clay, a fairly expensive alternative septic system is necessary. They have decided to sit on property until such time as they can afford that. Mr. Marshall added that the elevated tax assessment is a real hardship. They do not have any intention of installing water or power on the property, and he feels the original assessment would be fair. He has put in a driveway on the south side of the property. A permit was approved for the installation of a culvert and the re-installation of the driveway. Robert Kingsley reported that he has not been to this property. He is presenting this case for Appraiser Bob Shold who is ill. He then read a statement from Bob Shold stating: "The appellant has submitted a site evaluation report from the Health Department. This shows the site to be unacceptable. The report is dated 4/26/85. The property has apparently not been tested since then for perc reasons. The Health Department now allows alternative systems to be installed and almost all properties will support some system. The Assessor's Office policy is to reduce the assessed value by $10,000.00. This is determined to be the difference between the cost of a mound system and a conventional septic system. The assessed value of the subject property should therefore be reduce from $27,600 to $17,600." . . . Board of Equalization Minutes: September 20, 1991 Page: 2 Chairman Dalgleish asked the appellant if he would apply for another septic permit? Mr. Marshall answered that he doesn't plan to right now because they cannot afford to build now. They plan to sell their house and move onto the property when he is close to retirement which is 15 to 20 years away. Chairman Dalgleish asked Mr. Marshall if he would be willing to accept reduction down to $17,600. Mr. Marshall stated that he thinks that is fair. It is certainly more fair than $27,600. He added that he doesn't really know property values that well. He is fond of the property which has some advantages and some disadvantages. He knows he will have a real problem getting water. Right now they use the property for camping out. His main concern is getting the assessment down to where he can afford to hang on to it. Mr. Marshall added that the parcel is cut in half by the county road. They probably lose 3/4 of an acre from the County roadway. Robert Kingsley reported that the assessed value is on 4.6 acres which takes into consideration the road that runs through the parcel. He added that acreage is assessed at $6,000 per acre on five acre parcels in that area based on sales. DETERMINATION MOTION Vice-Chairman Douglas reported that a site inspection of the property was scheduled for October 18, 1991. He moved to waive inspection in light of the Assessor and the Petitioner having agreed to a reduction to $17,600. He then move to approve and issue an order that the valuation be reduced to $17,600 as recommended. Member Archie Barber seconded the motion. The motion carried by a unanimous vote. ROBERT W. BECKMAN 401 SOUTH BAY LANE PORT LUDLOW, WA. 98365 BOE: 91-062-LO PN: 969-300-006 Robert Kingsley was present on behalf of the Assessor's Office. Chairman Dalgleish reported that a letter dated September 16, 1991 was received from Robert W. Beckman requesting that his appeal be withdrawn. Robert Kingsley stated that there has not been an adjustment agreement made with Mr. Beckman. On September 16, 1991 Mr. Beckman came into the Assessor's Office request- ing information on where he'd go to withdraw his appeal. Robert Kingsley introduced himself to Mr. Beckman at that time and explained how the property was valued. Mr. Beckman contended that he could not prove that his value was less than what Assessor had placed on his property for 1991. His concern was that his property was valued equitably with his neighbor's property. After explaining to him how the property was valued Mr. Beckman . . . Board of Equalization Minutes: September 20, 1991 Page: 3 concurred with the valuation method that was used. He was taken to the Clerk's office and he formally withdrew his appeal. Robert Kingsley then reviewed the evaluation method used for the Board members. Assessor Exhibit: #A-l: Plat Map Petitioner Exhibit: #P-l: Petitioner's Letter of withdrawal dated September 16, 1991 MOTION Vice-Chairman Douglas moved to accept the withdrawal in light of fact that Mr. Beckman filed the request and based on the explanation of the valuations presented by Assessor's office. Member Archie Barber seconded the motion which carried by a unanimous vote. No field inspection is required. MR. AND MRS. CHARLES M. THORNE 1499 NW BUCKLIN HILL ROAD BREMERTON, WA 98310 BOE: 91-063-LO PN: 950 200 631 Chairman Dalgleish swore in Mr. and Mrs. Thorne and Appraiser Robert Kingsley after explaining the BOE process to the petitioners. He then reviewed where the subject property is located. Mr. Thorne clarified that they own Lot 23 of the Trail's End Third Addition. Mrs. Thorne added that it is located south of the South Point ferry landing. Mr. Thorne then presented photographs of the site and a topographic map from the Public Works Department. He reported that the only sales of comparable property that he was able to obtain from the Assessor's Office was one approximate the same size located above Blue Jay Lane which sold for $55,000. This property is marked in green on the topographic map. It has slopes that are much flatter than their property; is 2 3/4 acres in size; and is not waterfront but has good road access, and multiple building site possibilities. Mr. Thorne continued by noting that Mr. Kingsley reviewed other properties located further south than their property that were sold from 1986 to 1989. These properties have slopes and waterfront that compare to their property. They are located in a slide prone area. Chairman Dalgleish asked Mr. Thorne if they can drive into their property. Mr. Thorne answered that they can drive onto the property from the very end of South Beach Drive. They cannot access the upper portion of the property because a road vacation of Peabody Way was approved by the County. . . . Board of Equalization Minutes: September 20, 1991 Page: 4 Vice-Chairman Douglas explained that the Thorne's have access to their property from the lower level and do not have access to the upper portion of the property due to the terrain. Mr. Thome pointed out Peabody Way on the map and explained what portion of it was vacated. He explained that this vacation cut off access to the upper portion of the property. He advised that he protested the vacation. Mrs. Thome stated that it is her feeling that they can not build on the property. The property is too steep and too wet. When asked why the Thorne's purchased the property, Mrs. Thome said that they purchased the property, in 1973, as an investment with her parents. She confirmed that they have not applied for a septic or building permit. Mr. Thome continued by noting that they have no intention of building on this property. He added that there is a 70 x 80 foot portion which might be suitable for a building site. Mrs. Thorne added that a small area was bulldozed as a pad for their recreational vehicle and Mr. Thorne noted that there is no road access to the beach itself. Robert Kingsley presented Assessor's maps of the area and reported that the access to this property is from South Beach Drive. He then submitted a map with sale prices noted on properties in the area which have a view and no waterfront. The prices range from $38,000 to $66,000. He then reviewed comparable sales: Comparable 1: Lot 4 Block 5 including a portion Lot 11 Block 5 sold for $51,000 in February 1987. Comparable 2: Tax #1 (Lot 11, Block 5) adjacent to the subject property. This property sold for $152,500. It is an improved property with a house. It was used as a comparable because there is 107 feet of waterfront valued at $400 per front feet with no adjustments, and like the subject property there is no access to the beach. Mrs. Thorne stated that they do not own the tidelands. They have an agreement with the property owners along the beach which allows them to use the beach. There are several owners of the tidelands in this area. Robert Kingsley continued his presentation by explaining that the subject property has 270 front feet of waterfront at $400 per front foot which is then reduced by 40% because of the topography of the parcel. There was another reduction of 10% for excess front footage (over 150 feet of front footage). He then submitted a computer listing of all the sales in the neighborhood as a supplement to the comparable presented. He added that he was not the appraiser that did the on-site inspection. The comparable and information submitted are from his research. He has no opinion as to validity of Assessor's appraisal as of January 1, 1991. He assumes it's correct, but wants to view the property for confirmation. The Board stated that an on-site inspection of the property is scheduled for the afternoon of September 27, 1991. , . . Board of Equalization Minutes: September 20, 1991 Page: 5 Mr. Thome submitted a printout he received from Assessor's Office listing vacant lands sold in the Trails End Homesites 3rd Addition that are not waterfront parcels and that sold for $500 per parcel. These properties are comparable in size to what he considers the 70 x 80 foot area of a possible building site on his property. The waterfront itself is virtually useless because of the slope. Robert Kingsley cautioned that the subject property was valued on a per front foot of waterfront basis. The other properties on the listing presented by Mr. Thorne were not valued using this method. Assessor Exhibits: #A-l Subject Property field sheet showing work up of valuation. #A-2 Comparable Property #A-3 Jefferson County Assessor Parcel Map with notations regarding comparable properties #A-4 Jefferson County Assessor Parcel Map - SW Section 16, Twp 27N, Rge IE. #A-5 Jefferson County Assessor Parcel Map - NW Section 16, Twp 27N, Rge IE. #A-6 Neighborhood Code 3435 (Land Code 1135) computer listing. Petitioner Exhibits: #P-l Photographs showing steepness of slope #P-2 Topographic map from the Public Works Department #P-3 Plat Map with Petitioner's notes. #P-4 List of parcels sold in area. CHARLES A. FLETCHER 6835 20 AVENUE NE SEATTLE, WA. 98115 BOE 91-064-LO PN: 983 400 701 BOE 91-065-LO PN: 983 401 313 BOE 91-066-LO PN: 983 400 702 Ils.".s,. ',ss,..'.,', ,',','".,',',',',',,"'.'. I. II 1111111!1~!~IIIIIII~llilllll~lllill Robert Kingsley was present on behalf of the Assessor's Office. Chairman Dalgleish reported that Charles Fletcher lives in Seattle. He had requested that this hearing be rescheduled, but his request was denied because the schedule had already been set. The Chairman then read Mr. Fletcher's petition into the record. Mr. Fletcher stats that he is requesting a reduction in the valuation of this lot from $9,000 to $4,000 because the soils are clay and rock, will not support a septic system making it impossible to build on, and is only 4,196 square feet in size. Robert Kingsley then reviewed the Assessor's valuation of the subject property. He reported that he had not seen the property. Gayle Petrich of the Assessor's Office valued the lot. . . . Board of Equalization Minutes: September 20, 1991 Page: 6 Comparable #1: Comparable #2: Block 4, Lot 15 - This is a similar size property which sold for $10,500 on September 14, 1990. Block 4, Lot 16 - This lot corresponds almost directly with the subject lot. It sold September 21, 1990 for $9,000. No adjustment was made for the outcropping of rock. Assessor Exhibits: #A-l: Computer Field Sheet for subject property. #A-2: Comparable #1 Real Estate Excise Tax Form #A-3: Comparable #2 Real Extate Excise Tax Form #A-4: Computer List of Sales in Given Area #A-5 Neighborhood Land Codes for Paradise View which apply to all three of Mr. Fletcher's appeals. Petitioner Exhibits: #P-l Exhibits Attached to Petition which state basis of appeal. Inspection of all three parcels is set for September 27, 1991 in the morning. 11111111~~I~IIIIIII:I~IIIIR~I~II;11111 7,975 square feet in size. Chairman Dalgleish continued with the petitions submitted by Charles A. Fletcher for Block 13, Lot 12 which he notes is He the read the petitions letter into the record. Mr. Fletcher states that this lot was a gift from his mother in 1985 or 1986 and has not been appraised since purchased. This lot, like the previous one, is unsuitable as a building site because there is no possibility of a septic system being approved on the site. Vice-Chairman Douglas asked that the previous assessed valuation for the lot be provided. He noted that the layout of the division in the previous petition shows neighborhood codes and sales in the area. The same exhibits as in 91-064-LO can be used. The comparable are for non waterfront properties and this is waterfront parcel. Assessor Exhibits: # A-I Computer Field Sheet for subject property. Petitioner Exhibits: # P-l Exhibits Attached to Petition which state basis of appeal. Chairman Dalgleish read the petitioners letter referencing Paradise Bay Estates Lot 7 Block 2 into the record. -e . . Board of Equalization Minutes: September 20, 1991 Page: 7 I""U n':,,'n!!"!1 In?, n",.:'Innir!!!!!I!I,!":n!!:n!!!:I"j ""................,...."'......' ,..........,.....,.....'.., ,............, ,'..', !1111111~1~[.11111.111~~11.11111111! Mr. Fletcher states the reasons for requesting a reduction in the valuation of this lot from $9,000 to $5,000 are that it will not support a septic system making it impossible to build on, and the water from the surrounding area drains onto this lot. Robert Kingsley reported that the same comparable are being used on this petition as on petition 91-064-LO. Chairman Dalgleish reported that additional information (Letter dated September 12, 1991) was received from Mr. Fletcher on petition numbers 91-064, 91-065, and 91-066. He then read this letter into the record. A letter from the Public Works Department dated August 30, 1991 was then read into the record. Assessor Exhibits: # A-I Computer field sheet of subject property. Petitioner Exhibits: # P-I Exhibit attached to petition which states basis of appeal. # P-2 Petitioner Letter dated September 12, 1991 # P-3 Letter from Jefferson County Public Works Department dated August 30, 1991 JOHN H. HARRIER SE 261 HARRIER ROAD SHELTON, WA. 98584 BOE 91-068-LO BOE 91-069-R BOE 91-070-R PN 977 400 027 PN 977 400 005 PN 977 400 006 1I'!!n"!"""'ll""'?""~I"""'n!!!d"?'f'f"!"f i?""""'"!nn,!",,,!!! ",,!,! "'!:'!!"'ll 11111111.it.IIIII~II~~9~1~1111111 ~airman. Dalgleish read the petition i~to """""',','..,'..,..,""""",..,""""""""'",..',..,'.."',"",..',","""","",',"","""""'""",.., minutes In the absence of John Harrier '................,......................,................-...,..................,..'....................................,..........,....,...................................,....,.-...,.-........"..,.,....,.-...,........ . .... . . . . . ... .. .... ... ..... ....... . This parcel according to Mr. Harrier's peti- tion is located on Olele Point Road and is an odd shaped lot. The Assessor's valuation is $19,250.00 which Mr. Harrier is requesting be reduced to $10,000. Robert Kingsley explained that the Assessor's Office does not have an exact acreage amount for this parcel. He added that the parcel is identified as a portion of Lot 44 which is designated as Tax 8. Two of the comparable for this parcel are adjacent to the subject property and the third is approximately 200 feet away. The sale prices of these comparable properties were: $6,625 per acre, $8,135 per acre, and $7,440 per acre. After checking the records Robert Kingsley reported that the subject parcel is 2.6 acres in size. Vice-Chairman Douglas reported that the site inspection for this parcel is scheduled for October 30, 1991 in the morning. . . . Board of Equalization Minutes: September 20, 1991 Page: 8 1111111~....III~il~IIIII..~.I:I,IIIIII,lill....I.1111::111 Ch~~~n Dalgleish read Mr.,. Harrier's ..'"",....,.." ",........,...""....,..,..... ,. ..",.... ,..., """ "',..,..,..'..'..., ','"., petItIon Into the record The petItIon states .....,.,...w.w_...........,.......'..............,.....:.....,.......,.....:,.,.........,.w.........'.....'...'.......:.....:...,.....:..:........,.:_:.......:......,.,.,:...................'................. . that the Assessor has the land valued at $68,840 and the improvements valued at $3,975 for a total of $72,815. The petition is requesting a reduction on the land to $30,000 and a reduction on improvements to $1,500 for a total assessed value of $31,500.00. The purchase price of the property is unknown because the petitioner has owned it for more than 30 years. This parcel is identified as Lot 8 plus the Tidelands Tax O. Mr. Harrier states that this is an old wood frame building that has had no upkeep. He claims that the County arbitrarily put this lot in non-perk status which decreased its' value. Vice-Chairman Douglas noted that the value of the building was decreased by the Asses- sor's Office from $6,275 to $3,975. Robert Kingsley reported that the building is valued as a cabin built in 1950 with a 40 year effective age. He has not seen the property. The previous value on the land ($22,950) reflects that the perc was denied so the property value was reduced by 50%. Now the value of the property is reduced by $10,000 in this type of situation. This reduction represents the difference in the cost of an alternative septic system, which are now available, and a conventional septic system. Sales in that area show waterfront values at $1,000 a front foot. The property was assessed at $400 a front foot at the last valuation. The valuation is now at $800 a front foot. A -10% adjustment was made for depth, and a -50% adjustment for the lack of tidelands access. Robert Kingsley explained the Assessor's Office policy for value adjustments to property that has been denied conventional on-site septic system approval. In the past if a parcel was denied on-site septic system approval, the valuation would be reduced by 50%. Now, since there are alternative septic systems which cost approximately $10,000 that can be approved on properties that were denied for conventional systems. These properties are given a reduction of $10,000 in the valuation which represents the difference in cost between a conventional system and an alternative system (mound system). The on-site inspection of this property will be on October 30, 1991. Assessor Exhibits: # A-I Computer field sheet of subject property. A-2 Map - Plat of Oak Bay Waterfront Tracts II'..."'.".,',.."..,""""',. r ................................................... f:t::::{}::::~:::::::::(:::t{;;:;::::::~:::;:;:i:f;::::~:~;:?t::;:;. ,'."""Bm' '...' ".'E'"".",'" '...""11""""',..,',..,""",..,""'" ,.... "..t.." ..'..'"",..,, V:::[:;..,.:..:::..::.:.;..,.:,j1~:...:H.._./:.;:~.~;DlFH: .........,-.......,................,.................... ............... . ......... .......... ............. ".:.".:.:.:.:.,.:.:.:.:.:.:.:.,.:.,.:.:-:.:<-:.:-:.:.,.,.:-:-:.:.:.".:.,.,.:.,.,.:.".:.:.,.:.:.: .......,........."........_.._._..........,.....w.......w.. .......'......,..11 Mr. Harrier's petition was read into the ",' ,",",':'::'::',:,:,:,:,:,:,:,:"""",'.."", ,,:;::;::,: record by Chairman Dalgleish, for Lot 9 and Tidelands Tax P. The valuation of this property is $51,800 for the land and $200 for improvements for a total of $52,000. Mr. ......................,.."."..,..............".... ..............................,.................."... ..,..............-..-....,..-.-..-..-.-_.._.-.y-... :::':::::::::::::::::::::::::::;:::::::::::,:::::,:::::::::::,:::::::::::::::::::::::::::::::,:,:::,:::::::: BN~.i..".,.,,: . .,~ . Board of Equalization Minutes: September 20, 1991 Page: 9 Harrier feels the land should be valued at $24,000 and there should not be any value on the improvements. Vice-Chainnan Douglas added that the land was previously valued at $29,050 and improvement were valued at $2,500 for a total of $31,550. Mr. Harrier states that the only value in the lot is to be used for septic system for Lot 8 which would cost approximately $13,000 to install. " Robert Kingsley reported that a token value was placed on the' improvements. The land value was determined by the value of 70 front feet at $800 per front foot with a -10% adjustment for depth. The on-site inspection is scheduled for October 30, 1991. Assessor Exhibits: # A-I Computer field sheet of subject properly. A-2 Map of Plat of Oak Bay Waterfront Tracts A-3 Computer Listing of Sales A-4 Blown up Map of Olele Point Tracts A-5 Neighborhood Code Sheet There being no further business before the Board, the meeting adjourned. APPROVED BY: DATE APPROVED: (? I !k' ;'jg~ AC.DALGLE}tH, CHAIRMAN 9..' .0 fiC/.)~,L DAVID G. D GLAS, VIC -CHAIRMAN fa. C?() - (II ATTEST: Q/dIJ. d ~ ()iJlJJ.j ~ ~ierdrei L. K gan I G-nL: 0 cI A~ ft-< ARCHIE L. BARBEl{, JR., MEMB R