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JEFFERSON COUNTY BOARD OF EQUALIZATION
A. C. DALGLEISH
DAVID G. DOUGLAS
ARCIDE BARBER, JR.
JAMES A. DE LEO
CHAIRMAN
VICE-CHAIRMAN
MEMBER
ALTERNATE
MINUTES
SEPTEMBER 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.
Robert Kingsley of the Assessor's Office was also present. The Board dispensed with the
reading of the Minutes of previous meetings at this time.
JULIUS A. PEDERSEN
1035 MONROE STREET
PORT TOWNSEND, WA. 98368
BOE: #91-086-LO
PN: 960 300 024
Chairman Dalgleish introduced the Board members, the Clerk and Deputy Assessor Robert
Kingsley, explained the hearing process and then swore in Robert Kingsley and Mr. & Mrs.
Pedersen.
Mrs. Pedersen stated that they purchased this property in 1962 and their intent has always
been to keep if for their grandchildren. Chairman Dalgleish then read a letter from Linda
Atkins, Jefferson County Health Department to the Assessor dated August 8, 1991 which
advised the Petersen's that a licensed designer (Bernt Ericsen) stated that the property is
unsuitable for a conventional sewage disposal system. The Health Department could not make
a determination regarding the type of system that would be required because no soil logs were
submitted to them. The Health Department noted that the depth of this lot is 73.88 feet and
would require at least a mound or sand filter design to meet the reduced setback requirement
from surface water.
Mrs. Pedersen stated that they paid Mr. Ericsen to do the evaluation of the soils, but he did
not submit anything to them in writing. Mr. Pedersen said that he submitted the information
directly to the Health Department. Mrs. Pedersen stated that they paid to bring water to the
site to be able to use it for recreational vehicles. It is their opinion that a $37,500
assessment is too high for this property.
Robert Kingsley reported that all lots in Hiller's Waterfront Tracts are valued at $75,000
each. The value of the Pedersen's property was reduced by 50 percent due to size and
utilities. They called the Health Department in May of 1991 and they indicated the property
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Board of Equalization Minutes: September 30, 1991
Page: 2
would not necessarily be denied an on-site permit, but there may be restrictions on the number
of bedrooms and it may require a mound system.
Mrs. Pedersen clarified that all of the lots in this area are valued at $75,000 each and that
due to the problems on their property the value was reduced by 50 percent. Robert Kingsley
confirmed that as correct. He then reviewed the value of the following lots in the Hiller's
Waterfront Tracts:
Lot 21: $75,000
Lot 22: $75,000 - Listed for sale at $242,500
Lots 23 and 24 combined: $112,500
Lots 25, 26, 27 combined: $141,000
Lot 28: $75,000 - there is a note in the file that Mr. Parker has this lot listed for sale
at $152,500 for the land with a shack and failing septic system.
Lot 30 & 31 combined ownership with other property in the area with a house on it.
These two lots are valued at $75,000 together ($150,000 with a size limit reduction of
50 percent).
Mrs. Pedersen added that their lot is one of the smallest in the area and they are still being
assessed at $75,000 (before the reduction). She stated she doesn't feel that assessing their
lot at $75,000 is fair.
Vice-Chairman Douglas asked if these lots are valued as sites?
Robert Kingsley answered that all of the property in Hiller's Waterfront Tracts is valued by
site. Size is a limiting factor on the Pedersen's property and with the question of suitability
for on-site septic a reduction of 50 percent was given.
Vice-Chairman Douglas reported that the on-site inspection of this property is scheduled for
October 30, 1991 in the morning.
Assessor Exhibits:
#A-l Health Department letter to Assessor dated August 8, 1991
RICHARD AND VALERIE DURLING
11 FOSTER LANE
PORT LUDLOW, WA. 98365
BOE: #91-087-R
PN: 990 600 368
Chairman Dalgleish reported that the appellants have asked for a continuance of this hearing
by letter dated September 27, 1991. He then read the letter which stated that neither of the
appellants can attend the hearing. They said they received notice of the hearing on September
7, 1991 and called to request another date. They were informed that the date could not be
changed. They were told by the Assessor's Office that the information they requested did
not have to be sent to them until 10 day before the hearing. As of September 27th they had
received no information from the Assessor's Office, and they are unable to prepare their
appeal. They requested that a continuance be granted to give them ample time to prepare their
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Board of Equalization Minutes: September 30, 1991
Page: 3
case once the information is received from the Assessor's Office. They also requested that
their petition be amended from 4 bedrooms to 3 bedrooms plus a den.
The Clerk reported that she has verified with Jeff Chapman of the Assessor's Office that the
information was not mailed on time and he recommends that a continuation be granted.
Vice-Chairman Douglas reviewed the schedule and continued this hearing to November 5,
1991 at 9:30 a.m.
Assessor Exhibits:
#A-l: Subject Property field sheet showing work up of valuation.
The Board scheduled November 7, and 12, 1991 for Determination Hearings.
DAVID CUNNINGHAM
281 SOUTH POINT ROAD
PORT LUDLOW, WA. 98365
BOE: #91-088-TL PN: 721 051 002
BOE: #91-089-TL PN: 821 324 010
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appeal was based on his understanding that
he did not own the tidelands adjacent to his property. He received a letter from the
Assessor's Office dated September 12, 1991 confirming that he does not own this parcel and
has no tax liability for it. Robert Kingsley reported that Mr. Cunningham was assessed il,1
error and the office records have been corrected.
Vice-Chairman Douglas moved to accept Mr. Cunningham's withdrawal. Archie Barber
seconded the motion which carried by a unanimous vote. Vice-Chairman Douglas then
amended his previous motion to accept the withdrawal of petition BOE #91-088-TL on the
basis that the Assessor has indicated that the tidelands were erroneously on the tax roll.
Archie Barber seconded the motion which carried by a unanimous vote.
Vice-Chairman Douglas moved to accept
the withdrawal of petition BOE #91-089-TL
because Mr. Cunningham has measured and
confirmed the dimensions of the tidelands
that are on the tax roll and therefore agrees with the assessed valuation. Archie Barber
seconded the motion which carried by a unanimous vote.
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Board of Equalization Minutes: September 30, 1991
Page: 4
ROBERT W. TREISCHEL
211 QUARRY ROAD
PORT LUDLOW, W A. 98365
BOE: #91-090-R
PN: 931 500 290
Robert Kingsley was present on behalf of the Assessor's Office when Chairman Dalgleish
read Mr. Trieschel's petition, since he was not present. Mr. Treischel states that he has a 24
x 56 foot double wide mobile home on less than one acre of property. The mobile home was
purchased in 1983 for $45,000.00. He has listed no comparison properties. Resale, Mr.
Trieschel states, would be difficult because the present water system is on an easement from
Lot 10. He has added an $8,000 basement and $5,000 deck.
Robert Kingsley reported that Mr. Treischel states that resale would be difficult because the
present water system is on an easement from Lot 10. He sold Lot 10 about two years ago.
There must have been an easement for the water system when that lot was sold which doesn't
affect the value of this parcel. Lot 10 was sold for $20,000. It is a waterfront parcel right
next door to Mr. Treischel's which is currently assessed at $60,000. It was sold on a quit
claim deed.
Robert Treischel then came in and explained that he had been waiting for this hearing in
the wrong room. Chairman Dalgleish then introduced everyone and swore in Mr. Treischel
and Robert Kingsley for testimony.
Mr. Treischel explained that he did this appeal in a hurry because he was going on vacation.
He received a re-valuation on the house from the Assessor's Office because they thought the
basement was complete, which it is not. The current value of the house is $58,580, and the
land is $68,060, for a total $126,640. He added that he has no well on his property.
Chairman Dalgleish asked if Mr. Treischel has an easement for the well? Mr. Treischel
stated that is correct. He noted that the well is borderline and may not service both
properties. If he has to put in a new well, if the neighbor builds, he would have to pay about
$10,000.
Chairman Dalgleish asked what Mr. Treischel is asking that the land be valued at? Mr.
Treischel stated that he figured the value of the mobile home using depreciation of 10% per
year from the price that he paid included an average of 5% inflation and came up with a
value of $63,320. Chairman Dalgleish reported that the total value Mr. Treischel is asking
is $121,380.
Robert Kingsley stated that the land value is derived from the breakdowns of improved
property with the improvements backed out of the overall sale price to come up with a land
value. This is waterfront property. There were not many bare land sales for comparison with
this property.
Chairman Dalgleish asked Mr. Kingsley why there is more tideland footage than waterfront
footage? Robert Kingsley reported that when Lot 10 was sold the tidelands in front of it
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Board of Equalization Minutes: September 30, 1991
Page: 5
were not transferred to the new owner. Two of the sales checked on the comparable sales
sheet include bare land and houses. The sales comparisons were then reviewed. He added
that the water easement being on an adjacent lot would not have a very large impact on a sale
as long as it is a recorded, bona fide easement.
Vice-Chairman Douglas reported that the Board is scheduled to make an on-site inspection
of this parcel during the mid-afternoon of October 30, 1991.
Assessor Exhibits:
#A-l: Subject Property field sheet showing work up of valuation.
A-2: Computer listing of sales within a given area.
ARTHUR C. HULTIN
161 FITCHBERG AVENUE
PORT HADLOCK, W A. 98339
BOE: #91-091-R
PN: 999501 009
Chairman Dalgleish introduced the Board, the Clerk and Bob Shold, representing the
Assessor's Office. He then explained the Board's hearing process and swore in Arthur Hultin
and Bob Shold for testimony.
Arthur Hultin stated that he has resided in Woodland Acres, in Hadlock since 1978. They
purchased a small two bedroom house with a shake roof, two porches, a sun deck and a very
small bathroom. The property valuation (Lot 9) went from $7,000 to $16,500 which he feels
is to high for the size parcel he has. This valuation put his property at a higher valuation
than the rest of the lots in the area. The valuation of the house increased by $12,000. There
is 975 square feet in the house. There are two lots directly behind his property in the Bishop
Development which abut his property. One of the lots is 151 feet deep and 85 feet wide and
the other is 161 feet deep and 106 feet in width at the back and 58 feet wide in the front.
There is not quite as much property in either of these lots as there is in his, but they sold for
$9,500 and $10,500 respectively with the utilities in place. .
Chairman Dalgleish asked Mr. Hultin if the Assessor's Office had sent him the valuation
information they used? Bob Shold stated that he did not provide that information to Mr.
Hultin because he didn't notice that it was requested. Chairman Dalgleish asked that a plat
map be provided to the Board before the site inspection is made.
Bob Shold reported that the lots Mr. Hultin has referred to are substantially smaller and
clearly inferior to the subject lots. There have been two sales of bare lots in Woodland Acres.
Lot 1 in Woodland Acres was sold in July 1990 for $15,500. Lot 3 sold in March of 1990
for $14,200.
Vice-Chairman Douglas reported that the on-site inspection is scheduled for the late morning
of October 30, 1991
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Board of Equalization Minutes: September 30, 1991
Page: 6
Assessor Exhibits:
#A-l Computer field sheet of subject property.
#A-2 Map of Woodland Acres
#A-3 NeighborhoodlLand Code Rate/Description Listing
#A-4 Computer field sheet of comparable sales
BERNARD PETERSON
744 PETERSON ROAD
PORT TOWNSEND, WA. 98368
BOE: #91-092-LO
PN: 901-193-009
BOE: #91-093-LO
PN: 983-401-102
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Kingsley.
Chairman Dalgleish explained the BOE
hearing process to Bernard Peterson after
introducing the Board members, the Clerk
and Assessor's Office representative Robert
He then swore in Robert Kingsley and Bernard Peterson for testimony.
Bernard Peterson explained that the subject property is located near Eaglemount and is land
locked. He explained that he had 30 acres of property that he sold. He thought that the
subject property went with that sale, but there was a foul up possibly by the title insurance
company, because it was listed as a lot separate from the other part of the property. He found
out about this lot when the Treasurer's Office called because the lot was going to be sold for
non-payment of taxes. He has had this property for 25 or more years. Chairman Dalgleish
asked Mr. Peterson if he had tried to sell this lot to the purchasers of the other property? Mr.
Peterson stated that he doesn't even know who the other property owner is, because its been
so many years since the sale.
Robert Kingsley stated that he doesn't know if this lot is land locked. This petition is on
property that is not in an area that has been re-evaluated by the Assessor's Office and they
didn't prepare any information for the appeal.
Vice-Chairman Douglas explained that the last time the value of this property was reviewed
by the Assessor's Office was in 1988. Four years ago valuation was $1,000 according to the
records. Chairman Dalgleish suggested that Mr. Peterson call the Treasurer's Office or the
Assessor's Office and ask who owns the adjacent land and see if he can negotiate a sale to
them.
Robert Kingsley recommended that since the area that this property will be re-evaluated next
year, that Mr. Peterson wait and refile his petition next year.
Vice-Chairman Douglas reported that the Board will make an on-site of the property on
October 23, 1991 in the morning.
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Board of Equalization Minutes: September 30, 1991
Page: 7
Chairman Dalgleish explained that he has
already sworn in Mr. Peterson. This appeal
is on Paradise Bay Estates, Block 11, Lot 2.
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Mr. Peterson stated that this is another piece of property that he purchased a long time ago
before the laws were changed that govern the installation of septic systems. This lot is wet
and the Health Department won't allow a septic system to be installed on it. No one will
buy the lot without a septic system.
Robert Kingsley reported that the value of this lot had been re-evaluated in 1991 and has
been reduced by 20% because it is swampy. They do not have a copy of the septic system
denial by the Health Department. It sounds like this property should be reduced by 50%
because of that denial.
Vice-Chairman Douglas advised Mr. Peterson to get a statement in writing from the Health
Department saying that the property is not suitable for a septic system.
Chairman Dalgleish reported that the Board will make an on-site inspection of the property
on October 23, 1991 in the morning.
. There being no further business before the Board, the meeting adjourned.
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APPROVED BY:
DATE APPROVED:
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