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HomeMy WebLinkAboutM092491 . . . 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 24,1991 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 Julie Matthes 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. P.V. DANGERFIELD 3231 PARADISE BAY ROAD PORT LUDLOW, WA. 98365 BOE: 91-027-LO PN: 984 000 118 BOE: 91.028-LO PN: 984 000 119 111;1111111~1I1~1111;~lllllm~~11111 Chairman Dalgleish explained the proced- ures of the Board of Equalization and then swore in Robert Kingsley representing the Assessor's Office, and P.V. Dangerfield, the appellant. Mr. Dangerfield stated his concern that Paradise Bay Estates is being assessed on an unequal basis compared to Tala Shores. He stated that he mailed his information in on the 23rd (yesterday), because that is the deadline stated in the notice he received. He submitted a copy of that letter, and a list of sales prices of properties sold in Paradise Bay and in Tala Shores. Mr. Dangerfield reported that he lives near the Tala Shores area and takes a walk every day. He is very aware of the properties for sale and the prices of these properties. The lots that have been selling in Tala Shores for around $90,000 are bigger, wider, longer and more in demand than the lots at Paradise Bay. Chairman Dalgleish reported that Mr. Dangerfield's lot is valued at $42,500. His complaint is that he feels there is a difference in valuation between Paradise Bay and Tala Shores. Tala Shores is taxed 50% less than Paradise Bay. Robert Kingsley asked for a continuance of the hearing so that he can have a copy of the new information submitted by Mr. Dangerfield. Vice-Chairman Douglas explained that Mr. Kingsley can be granted a five day continuance to review the information that was just submitted and make a response to the Board. . Board of Equalization: Minutes of September 24, 1991 Page: 2 Robert Kingsley added that the lots at Tala Shores are assessed at a higher rate than the lots at Paradise View Estates. Chairman Dalgleish asked if Mr. Dangerfield is going to use the same information for his next petition? Mr. Dangerfield stated that he is questioning the value of the land only on these petitions. The discussion turned to the information that the Assessor's Office sent to Mr. Dangerfield on August 15, 1991. Mr. Dangerfield said he didn't receive the packet. Robert Kingsley gave Mr. Dangerfield the packet of information that had previously been mailed. The Board granted a continuance to October 10, 1991 at 10:15 a.m. Mr. Dangerfield has to check his calendar and confirm this date and time with the Clerk. Petitioner Exhibits: #P-l Tala Shores Waterfront Comparable Information #P-2 Paradise Bay Waterfront Comparable Information 111111111~llillllli~i,II~lllilil;;liiiil See 91-027-LO, PN: 984 000 118 above. Continuance granted to October 10, 1991 at 10:15 a.m. . JOHN W. ADAMS 7548 SO. SUNNYCREST ROAD SEATTLE, W A. 98178 BOE: 91-077-LO PN: 984-000-117 BOE: 91-078-R PN: 984-000-203 111:1"~IIIIIIJI~I<I;IIII!ill.~lllllli!t Chairman Dalgleish swore in John W. Adams and Robert Kingsley for testimony, after noting that the Assessor has this parcel valued at $32,000 and Mr. Adams is requesting a reduction to $21,000. John Adams stated that he is asking the Board to review this assessed value because Lot 19 has a creek running through it and a septic permit was denied on the property about 20 years ago. About the same time 20 years ago logging was done on the property behind this parcel and the water volume in the creek as increased dramatically. The lot is basically a ravine, but since the foliage has grown up the creek is now very small. The lot is approximately 55 by 55 feet pie shaped piece on the waterfront. Archie Barber stated that there have been changes in the septic system requirements as well . as the types of septic systems that can be used. Mr. Adams reported that he discussed this . Board of Equalization: Minutes of September 24, 1991 Page: 3 with the contractor that installed another septic system for him and that contractor indicated that since erosion has occurred on the property there is no area to place a septic system. Robert Kingsley said he would like to determine the usability of the site by an on-site inspection. Vice-Chairman Douglas reported that the inspection is scheduled for this lot on October 28, 1991 in the afternoon. Petitioner Exhibits: # P-l Map of Plat 1111I1~II~ililllll,III~II.~III. ~1.lllllli.11 .."".."".."",.."",..,..""..""""........,..",'..,.."",..,",..,""',..,",..,..,..,',..,..".,'. ::~:::::::::;:~:;::::~::/::::;:~::::::::::::~::::n:::~::::n::::\::;:::::::~:::v:::::::::~::::~:::::::;:::::::::::::~:t:::::n:::::::t:::::::::::::::;:n:~:::::;::::;:::::::~::::n: Chairman Dalgleish reported that the as- sessed value of this parcel is $13,750 with improvements of $9,060 for a total of $22,810. The appellant is asking that the valuation be reduced to $9,000 on the land. This would make the new total $18,060. John Adams stated that he questions the logic behind the value of this lot going up the same percentage as Lot 19. . Robert Kingsley reported that this parcel is identified as Paradise View Estates Block B, a small portion Lots 1 and 2, the north 50 feet of Lot 3 and all of Lot 4. He stated that he did not compare the old and new assessed value for a percentage of increase so he cannot verify Mr. Adams claim. It is the appellants responsibility to prove with clear, cogent and convincing evidence that the Assessor's valuation is not the true and correct fair market value. The appellant has not done that in this case. He submitted all the sales information in the neighborhood to the Board. Assessor's Exhibits: # A-I Subject Property field sheet showing work up of valuation. A-2 Map of the area A-3 Neighborhood /Land Code Rate/Description Listing A-4 List of Sales in the Area. The on-site inspection is scheduled for October 28, 1991 in the afternoon. ROYCE AND ELAINE THORNBURG 4360 OAK BAY ROAD PORT LUDLOW, W A. 98365 BOE: 91-074-R PN: 921-301-003 Robert Kingsley and Jack Westerman were present representing the Assessor's Office. Chairman Dalgleish reviewed this petition on a one acre property in Port Ludlow. The . Assessor has this property valued at $23,490 for the land with improvements valued at $10,140 . Board of Equalization: Minutes of September 24, 1991 Page: 4 for a total of $33,630. The appellants have not provided any estimate of what they feel the value should be. He then explained the hearing process and swore in the petitioners. Elaine Thornburg stated that when they purchased this property in 1986 they paid $3,021 and the value has been raised approximately 800% since that time. This parcel sits in the middle of 22.5 acres which is taxed as "Open Space." It is not a separate one acre piece. In order to build a house, this one acre had to be set aside because it could not be included as "open space." There are trees that have grown up and blocked the view. Jack Westerman stated that this 22.58 acre parcel is located off the Oak Bay Road. New construction of a garage/shop was added in 1989. The value of the improvements did not change in 1991. The complaint is on the developed one acre of the 22.58 acres. 21.58 acres is in the "designated timber" classification. The fair market value of that acreage is $2,500 per acre or $53,950. The current fair market value of the total site would be $75,950. This is about a $1,000 less than the appellants paid five years ago for slightly more property. They deeded a little more than 10% of the property to a sister or sister-in-law. The subject property sold, in 1984, for $65,000, and two years later sold to the appellants for $77,000 which is about a 9% increase per year. If that percentage of increase is applied each year from 1986 to 1991 the fair market value of the entire parcel would be $107,000. The Assessor's Office currently has this property assessed for less overall than that. . There is also the question of the value of the one acre. The appellant stated in their appeal that they paid approximately $3,000 an acre for this property. The value of the one acre must be consistent with the value of other one acre sites in the area. Robert Kingsley has submitted information on sales of other one acre sites in the area and the appellants have submitted an appraisal done by Alpine Appraisal Service. Jack Westerman reported that he doesn't know about the site improvements. Robert Kingsley visited the site in February of this year. Royce Thornburg stated that a house has been started on the site, with electricity, a well, and a conventional on-site septic system. Jack Westerman reported that the new construction on the site was not far enough along as of July 30 to be picked up by the Assessor's Office. Vice-Chairman Douglas advised the Thornburg's that the Assessor is required by law to use national standards for estimating the value of construction. Jack Westerman concluded by reiterating that if you take the overall fair market value of $2,500 per acre on 21.58 acres and the site value of $18,000 for the one acre homesite and then add the site improvements (well and septic system) it will be less than what the appellant paid for the property plus the site improvements. He then explain what effect the "Designated Timber" classification has on the property and what would happen if the property is sold (and left in this designation) or subdivided by the property owner (take out of this designation) and then sold. Vice-Chairman Douglas reported that the on-site inspection of this property is scheduled for . October 18, 1991, first thing in the afternoon. . . . Board of Equalization: Minutes of September 24, 1991 Page: 5 Assessors Exhibits: #A-l Computer field sheet of subject property. A-2 Comparable Sales A-3 Neighborhood/Land Code Rate/Description Listing A-4 Map of the Parcel ROBERT F. GARING 2253 GILMAN DRIVE W. #404 SEA TILE, W A. 98119 BOE: 91-072-R PN: 977-700-038 Chairman Dalgleish introduced the Members of the Board and explained the procedures. He then swore in Deputy Assessor Bob Shold and Mr. Garing. Robert Garing apologized for the quality of the pictures submitted. He stated that this 18 acre parcel (Lot 13 of Olson & Hambleton's Addition) is long and narrow (300 feet by about 1/4 mile long). There is an 80 foot bank to the waterfront which is crumbling. There is a nice view from the front 200 feet of the property, with the balance of it being unbuildable. Much of the area is swamp. There is a platted easement road. He stated that he doesn't see how the value of the land, most of which doesn't have a view, could increase 120%. Bob Shold reported that this parcel is located on Marrowstone Island. He handed out copies of the computer valuation worksheet for the parcel, a listing of the sales used as comparables and the neighborhood code listing. When the review of the assessment of this parcel was done it was found that a portion of the property had not been assessed since 1983. The acreage west of the easement had been mistakenly deleted from the Appraiser's worksheet. This 10 acres is now valued at $4,000 an acre. He recommended that based on the information on neighboring parcels that the value of this acreage be reduced by 40% to take into account the areas that are wet. The majority of the value of this property is on the waterfront portion. The comparable sales provided are all located within the Olson and Hambleton's Addition, and the second page is a list of five acre parcels that have sold on Marrowstone Island. Bob Shold further reported that he inspected the site with another appraiser. They noted a new garage (2 story, 24 feet by 28 feet) at that time, which accounts for some of the increase in the improvement values. The exhibits were then reviewed. Vice-Chairman Douglas reported that a 40% reduction, as recommended by Bob Shold, for the portion of the site west of the easement would take the value from $40,000 to $24,000. The inspection of this site is scheduled for the morning of October 24, 1991. Assessors Exhibits: # A-I Computer field sheet of subject property. A-2 Comparable Sales Listing - Board of Equalization: Minutes of September 24, 1991 Page: 6 A-3 Neighborhood/Land Codes, Rate/Description Listing A-4 Map of the Olson Hambleton Addition NELLIE P. LEE 4040 RHODY DRIVE CmMACUM, W A. 98325 BOE: 91.075-LO PN: 901-101-041 BOE: 91-076-R PN: 901-101-005 Chairman Dalgleish called the meeting to order. All Board members were present as well as Robert Shold representing the Assessor's Office. The two petitions submitted by Nellie Lee will be reviewed as one unit. The Chairman reviewed the process for this hearing to the appellant and then swore in Mrs. Lee and Mr. Shold. Nellie Lee asked why the value of this property took such a big jump all of a sudden? Chairman Dalgleish explained that the valuation on the residence (HOE #91-076-R) is $30,880 and the land is valued at $12,500 for a total $43,380. The appellant is requesting a value of $3,500 for the land and $29,830 for the improvements for a total of $33,330 (a $10,000 reduction). . Bob Shold reviewed the Assessor's exhibits after presenting copies to the Board and the appellant. The following three parcels were used as com parables: Comparable #1: Parcel #901-101-037: A five acre parcel across Anderson Lake Road from the subject parcel. The land sold in December 1990 for $50,000 or approximately $10,000 an acre. Comparable #2: Parcel #901-104-006: Sold in November 1990 for $32,500 and is 4.1 acres located about 1/4 mile up Anderson Lake Road. Comparable #3: Parcel #901-104-017: This parcel sold in August 1990 for $37,500. It is 3.7 acres in size. These three sales are of property that front on Anderson Lake Road. Mrs. Lee's property also fronts on Rhody Drive. These properties have similar characteristics to the appellants property. Sales of land only, range from $7,900 to over $10,000 an acre. The subject property was assessed at $5,500 an acre. Bob Shold then reviewed a map of the area with the Board and Mrs. Lee. He added that these comparable sales are of smaller parcels. The appellants parcel is approximately 17.45 acres. The homesite is approximately one acre in size and is located in the corner of the property nearest to Rhody Drive. Nellie Lee stated that all of the property is forested except where her home is located. Chairman Dalgleish asked if there are any comparable sales for the home? Bob Shold said no. It didn't seem like there was much of a dispute on the value of the building. Mrs. Lee indicated that she doesn't mind having a Deputy Assessor come along on . the inspection of the site October 18, 1991 early in the morning. - . Board of Equalization: Minutes of September 24, 1991 Page: 7 Assessor Exhibits: # A-I Computer Field Sheet of Subject Property A-2 Neighborhood/Land Codes, Rate/Description Listing A-3 Sales Comparable RICHARD AND KAY SAVOLD 1952 E. MARROWSTONE ROAD NORDLAND, W A. 98358 BOE: 91.073-R PN: 021-333-032 Chairman Dalgleish called the meeting to order, introduced everyone present, explained how the Board operates and then swore everyone in. Bob Shold was present representing the Assessor's Office. The Chairman reviewed the petition noting that the Assessor has a value of $130,665 for the land and $138,220 for the improvements for a total of $268,885. The appellant is asking that the value of the land be changed to $100,000. They are not contesting the value of the improvements. The total value would be $238,220. Kay Savold stated that their property value was increased 76.3% this year. She noted that she has reviewed the sales of property on East Marrowstone Island in the last three years and if the three highest sales prices and the three lowest sales prices are disregarded the average is $516 per front foot. Their property is valued at $575 per front foot. She and her husband feel that the high assessments have also resulted in inflated real estate prices in the area. To her knowledge no waterfront property on East Marrowstone has sold in 1991. The well that serves their property is 800 feet away on another small piece of property. When they moved into their home in 1986 the well was tested and it was safe and potable. They applied to the County to install a water line and a holding tank to solve the low output that is found in many wells on Marrowstone Island. During the last three years they have had salt water intrusion in the well and have installed a reverse osmosis system to maintain their pure drinking water. They are now creating a rainwater holding tank at considerable expense, so they will be able to garden and water their plants. They believe that the Assessor's Office should take the water problems faced by the property owners on Marrowstone Island into account when they assess the property. Bob Shold reported that the Assessor's Office only used sales on Marrowstone Island for comparison. Some wells are better than others, but the Assessor has to assume that the water as well as the soils suitability for on-site septic systems are issues that are understood by the buyers at the time that they purchase the property. Bob Shold confirmed Mrs. Savold's statement that there have been no sales of high bank waterfront on Marrowstone Island in 1991. The bulk of the sales occurred in 1989 and 1990. Mrs. Savold submitted a map showing where her property is located. She reported that they have 227 feet of waterfront. Bob Shold then reviewed the comparable sales which include residences. Comparable #1: Parcel #977-70-0023 includes a house and 100 feet of high bank . waterfront which sold in May 1990 for $137,500. e . . Board of Equalization: Minutes of September 24, 1991 Page: 8 Comparable #2: Parcel #976-20-0107 is a bare land parcel with 90 feet of waterfront. It sold in March 1990 for $54,000 Parcel #977-70-0022 has 380 feet of waterfront with a smaller one story house, which sold in January 1990 for $305,000. Parcel #977-70-0029 is a bare land parcel which has 200 feet of waterfront and sold in December 1989 for $114,000 Parcel #976-20-0104 has a nicer home than the previous parcels. It sold in November 1989 for $209,000 and has 94 feet of waterfront. Comparable #3: Comparable #4: Comparable #5: Mrs. Savold stated that she still doesn't really know the criteria that the Assessor's Office uses. She asked if there is anything adverse about a property that effects the assessed value? Bob Shold reported that there are many things that could adversely effect the property value of an individual parcel. Vice-Chairman Douglas added that the neighborhood codes that are used by the Assessor make adjustments for different conditions such a the view, full utilities, a paved road, access to the beach, etc. Mrs. Savold explained the property ownerships in the area and reported that they have the only well in this area. The rest of the residences in the area have rain water systems. Bob Shold stated that the sales of property on Marrowstone Island are somewhat lower than similar properties along Oak Bay, for example, because of the water problems. The on-site inspection of this parcel will be conducted on October 25, 1991 in the late morning. Assessor's Exhibit: # A-I Comparable Sales Listing. A-2 Computer field sheet of subject property. A-3 Neighborhood/ Land Code Rate/Description Listing. A-4 Real Estate Excise Tax Forms for Comparable Sales. Chairman Dalgleish recessed the meeting for the day. The meeting will be reconvened on Thursday September 26, 1991 at 9:30 a.m. APPROVED BY: DATE APPROVED: 12 -( '). -? I " . "/ F /";;" I ('; c {:d'4~--/!4/; AC.DALGLEfSH CHAIRMAN ~DO~RMAN ATTEST: ~~~~fjj JJJI1J ~de~~. ARCHIE L. BARBER, JR., MEMBER