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HomeMy WebLinkAboutM100291 [t': a</'R5?iSO a - 19, . qd-'" JEFFERSON COUNTY BOARD OF EQUALIZATION A. C. DALGLEISH DAVID G. DOUGLAS ARCHIE BARBER, JR. JAMES A. DE LEO CHAIRMAN VICE-CHAIRMAN MEMBER ALTERNATE MINUTES OCTOBER 2,1991 The Board of Equalization convened at 9:00 a.m. with Chairman A. C. 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. SEAN D. RUSSELL P.O. BOX 293 CHlMACUM, W A. 98325 BOE: #91-094-R PN: 901 101 034 Chairman Dalgleish read Mr. Russell's appeal in his absence. The petition is for property located at 2390 Anderson Lake Road in Chimacum. The lot is five acres in size and the appellant noted that it will be four acres in size as of September 1, 1991. There is a mobile home with an addition on the site. The Assessor's value on the land is $45,000 with improvements of $27,550 for a total valuation of $72,500. The appellant is asking for a reduction in the value of the land to $32,000 and improvements to $24,000 for a total of $56,000. The comparable sale Mr. Russell has provided was for one acre of the appealed property and it took place on May 1, 1991 for $1,000. The remaining four acres, the appellant states, is pasture and farmland. The mobile home is eight years old. Robert Kingsley provided four comparable sales. He explained that the subject property was valued as of January 1, 1991 at which time it was a five acre parcel. Comparable 1: Tax #49 (Section 10, Township 29N, Range 1 W) Five acres which sold for $50,000 ($10,000 an acre) in December 1990. Comparable 2: A parcel located in Section 10, Township 29N, Range 1 W which is 4.1 acres. It sold for $32,500 in November of 1990. Comparable 3: Tax 54 (Section 10, Township 29N, Range lW). This 3.7 acre parcel sold in August of 1990 for $37,500. Comparable 4: This .52 acre parcel was sold in November 1990 for $19,000. Based on these comparable sales, Robert Kingsley reported he feels the Assessor's value is appropriate. Vice-Chairman Douglas asked about the value of the mobile home and the addition to it? Board of Equalization: Minutes of October 2, 1991 Page: 2 Robert Kingsley reported that the 320 foot addition to the mobile home is valued at $4,608. The mobile home is a 1982 Moduline, 48 by 24 feet, in size. Vice-Chairman Douglas reported that the on-site inspection of this property is scheduled for October 18, 1991. Assessor Exhibits #A-l Subject Property field sheet showing work up of valuation. #A-2 Field sheets on four comparable properties #A-3 Map of Area MINUTES Vice-Chairman Douglas moved to approve the minutes of August 7, 1991 as written. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. JOSEPH E. SPENCER 371 VERNA AVENUE PORT LUDLOW, W A. 98365 BOE: #91-096-R PN: 978 900 092 Chairman Dalgleish read a letter from Mr. Spencer dated September 21, 1991 which indicates that he can not attend the appeal hearing because of a previous commitment. He noted that he does not feel that a comparison of his property can be made to any in the neighborhood because they have one of the very few small 60 foot lots on the Bay. He included a letter that was sent to the Assessor's Office. Chairman Dalgleish reported that the Assessor has a value of $41,200 on this property with $92,640 on the improvements for a total of $133,840. The appellant has not given any opinion on a value he feels is fair. Chairman Dalgleish continued from the petition: 1) This property is identified as Olympus Beach Tracts, Lot 86 (which is 252+ feet deep) with 60 feet of waterfront. The residence has a remodeled single family residence with no more than two bedrooms. Mr. Spencer also noted that the house was remodeled section by section to bring it up to code, which cost more in time and money than if they would have been allowed to do the work all at once. They were not allowed to increase the number of bedrooms. A fireplace and two chimneys were eliminated. 2) The Assessor's Office appraised the house in 1990 and sent the revaluation notice to the wrong address, so the Spencer's never received it in time to file an appeal. The Board of Equalization: Minutes of October 2, 1991 Page: 3 property was then re-evaluated again in 1991. Mr. Spencer indicates that he objects to his property being re-evaluated twice in six months and requests that the August 1990 assessment be allowed to stand. Vice-Chairman Douglas asked why the re-evaluation notice was sent to an old address (in Des Moines) and the tax statement was sent to the new address (property address)? Robert Kingsley explained that the September 1990 re-evaluation notice was sent to the Spencer's old address because they did not notify the county of their change in address until after September. With regard to Mr. Spencer's complaint about the property being evaluated twice in six months, Robert Kingsley added that the law allows the evaluation of new construction when a building permit is issued. The second evaluation, four months later, was done as part of the re-evaluation of this area on the regular four year cycle. The first appraisal was based on the percent of the construction that was complete. The second appraiser then updated the records to indicate the percentage of the construction that was complete four months later. Chairman Dalgleish stated that the appellant hasn't indicated an amount that he feels is a fair value for his property. Robert Kingsley reviewed the valuation given to the new construction in 1990 ($57,824) and 1991 ($34,816). Vice Chairman Douglas suggested that since the appellant asked why his property was re-evaluated twice in six months, that the Assessor's Office staff prepare information on the initial reconstruction value in 1990, what value was added due to the reconstruction in 1991 and the re-evaluation that was done in 1991. The land value, Vice Chairman Douglas continued, is based on $600 per front foot (no adjustments were made) or $36,000. Mr. Spencer also owns 60 feet of tidelands at $20 per front foot or $1,200, as well as a site improvement of $4,000 for a total land value of $41,200. An on-site inspection of this property will be conducted on October 30, 1991 in the afternoon. After a brief recess, Robert Kingsley submitted and reviewed the information requested earlier by the Board. He explained that in 1987 the original house was one story, 988 square feet, with a detached garage or shed and a dock (valued at $7,000). The estimated replace- ment value of this house was $34,267, which was adjusted to $25,700 because of the condition of the house. The land was valued at $22,600 ($350 per front foot). The total valuation was $55,300. A building permit was received and in August 1990 and a site inspection was made of the property. The square footage of the main floor was increased by 654 square feet and a 312 square foot loft was added. A 400 square foot attached garage and utility room was also added. The re-construction was 60% complete at that time. The total value of the improvements (at 60% completion) was $54,540, with the land value of $22,600, the total valuation was then $77,140. As of January 1991 the property was revalued at 100% completion on the re-construction ($92,640) and using the 1991 tables for the land ($41,200) for a total of $133,840. Board of Equalization: Minutes of October 2, 1991 Page: 4 Assessor's Exhibits: #A-l Subject Property field sheet showing work up of valuation (current) #A-2 Location Map #A-3 NeighborhoodlLand Code Rate/Description Listing #A-4 Revaluation Notice of May 1987 #A-5 New Construction (August 1991) Valuation Listing BRANT BAUDER 1680 HILLTOP LANE ENCINITAS, CA 92024 BOE: 91-095-LO PN: 995-500-052 Chairman Dalgleish read Brant Bauder's petition is his absence. The property is identified as Lot 52 in South Bay #1 at Port Ludlow. It is approximately a quarter of an acre in size with a view of the Port Ludlow Golf Course. The Assessor's Office has a $35,000 value on the land. The appellant is requesting that this value be reduced to $30,000. He noted on his petition that he purchased the property in October of 1980 for $26,000. The appellant does not list any comparable sales, but states that larger lots have been appraised for the same amount. Robert Kingsley reported that the appellant was mailed the valuation information used by the Assessor's Office on September 26, 1991. He then reviewed the comparable sales: Comparable #1: Lot 12 sold for $37,500 in June of 1990. Comparable #2: Lot 2 sold for $40,000 in July of 1990. Comparable #3: Lot 53 (adjacent to and North of the subject property) sold for $35,000 in September of 1990. This property, and the other lots in this area, were valued on a site basis and square footage of the lot was not taken into consideration. Lots 1 through 15, and 51 through 57 on South Bay No. 1 have a golf course view and were valued at a minimum of $35,000. Vice-Chairman Douglas reported that the site inspection of this property is scheduled for the afternoon of October 15, 1991. Assessor's Exhibits: #A-l Subject Property field sheet showing work up of valuation #A-2 Map of Area #A-3 NeighborhoodlLand Code Rate/Description Listing #A-4 Comparable #1 Property field sheet showing work up of valuation #A-5 Comparable #2 Property field sheet showing work up of valuation #A-6 Comparable #3 Property field sheet showing work up of valuation Board of Equalization: Minutes of October 2, 1991 Page: 5 LYLE AND RUTH KNUDSON 6228 - 129TH AVENUE SE BELLEVUE, W A 98006 BOE: 91-097-R PN: 021-282-008 Deputy Assessor Robert Shold was present on behalf of the Assessor's Office. Chairman Dalgleish read the Knudson's petition into the record in their absence. The residence on five acres is located at 532 Schwartz Road in Nordland. There is 165 feet of waterfront with a view of Whidbey Island. The value placed on the land by the Assessor's office is $102,010. Bob Shold verified the information. The improvements are valued at $15,395. The total value of the property and improvements is $117,405. The appellant is requesting that the land value be dropped to $60,370.50. The property was purchased for $21,000 in approximately 1971. The requested reduction is due to the adjacent comparable property sales. Mr. Knudson provided the following comparable sales: Comparable #1: A sale of a 90 foot by 400 foot strip of land in 1989/1990 for $37,000, :t $500. Comparable #2: A sale of a 75 foot by 400 foot property in 1989/1990 for about $24,000, :t $500. Robert Shold provided the Board with comparable sales information, which was not provided to the petitioner previous to the hearing. He noted that he feels the Knudson's would request a continuance, if they were present. Based on the six comparable sales presented with a range in value per front foot of $600 to $945, Bob Shold stated that he feels that the $600 value per front foot on this waterfront property is conservative at this time. He advised that he would send the Knudson's this information immediately. Chairman Dalgleish stated that if the Knudson's have any additional information to submit or if they request are-hearing, the Board will grant it. Bob Shold then reviewed the six comparable sales which he reported all have an eastern exposure, facing the shipping lanes and Whidbey Islands: Comparable #1: This property has 200 feet of waterfront and sold in December 1989 for $114,000. (Waterfront value of $500 per front foot). Comparable #2: This property sold in March of 1990. It has 90 feet of waterfront and is valued at $54,000. This value is figured at $600 a front foot. The depth of this parcel is 400 feet, which is substantially less depth than the subject property. Comparable #3: There is 65 feet of waterfront in this property which sold in November 1989 for $49,500. (Waterfront value of $761 per front foot). The approximate depth of this property is 500 feet. Comparable #4: This property sold in August of 1990 for $170,000. (Waterfront value of $945 per front foot). It has 180 feet of waterfront and is approximately 400 feet deep. Comparable #5 and #6 have structures on them. The subject property has a cabin and garage combination on it. Board of Equalization: Minutes of October 2, 1991 Page: 6 Comparable #5: This property has 90 feet of waterfront and is approximately 300 feet deep. It sold in July 1990 for $85,000. (Waterfront value of $889 per front foot). There is a small building on this property which is currently assessed at $1,000. There is no water, power or septic system on the property. This property sold in May 1990 for $137,500. (Waterfront value of $914 per front foot). It has 100 feet of waterfront. The parcel is approximately an acre and a half in size. There is a cabin on the property that is currently being remodeled. It was in this unfinished condition at the time of the sale. Is currently valued at $26,075. Comparable #6: Vice-Chairman Douglas reported that the on-site inspection of this property will be done on October 25, 1991 in the afternoon. Assessor's Exhibits: #A-l: Computer field sheet of subject property #A-2: Map of area #A-3: Neighborhood/Land Code Rate/Description Listing WILLIAM AND KATHERINE GOODHUE 861 GRIFFITHS POINT ROAD NORDLAND, W A 98358 BOE: 91-098-08 PN: 021 324 039 Chairman Dalgleish introduced the Board members, explained the hearing process, and then swore in Deputy Assessor Bob Shold and William Goodhue. Chairman Dalgleish reported that the valuation of this property is $2,410 and the appellant is asking for a reduction to $1,500. William Goodhue clarified that he is asking for a reduction to a maximum of $1,500 on this property, and he would like it to be below that. Chairman Dalgleish asked what the valuation of this property was previously? Mr. Goodhue stated that it was $1,500. Bob Shold verified that was correct in 1987. Mr. Goodhue stated that when he purchased the property he agreed that this strip would remain in the open space designation. He referred to the letter which he submitted by noting that this property is not a building site and he would do everything he could be make sure that it will never be built upon. The surveyor put on the map that this strip of land (Tract 2) is for agricultural purposes only and will be sold with the property located across the street (where the residence is) from it. Mr. Goodhue reported that Tax Lot 26 is where his residence is located. Board of Equalization: Minutes of October 2, 1991 Page: 7 Chairman Dalgleish asked why Mr. Goodhue wanted to keep this property for agricultural purposes? Mr. Goodhue stated that he feels that green space and open space areas are important. Chairman Dalgleish asked if this small a parcel can be placed in the Open Space program? Bob Shold reported that this property is not in any of the current use tax (Open Space) programs. William Goodhue noted that currently there are fruit trees on a portion of this property, and the rest of it is in a natural state. This property is 50 feet wide by approximately 1,230 feet in length. On the computer field sheet supplied by the Assessor's Office, Mr. Goodhue noted that the 1385 land code is the designation for a house site without a view of the water. This property is shown as one site at a rate of $10,000 adjusted down by 80%. This property is not a homesite and can never be one. No public agency can reverse the designation made on this property. The discussion continued regarding the open space designation and Mr. Goodhue's request that this land be kept open. Vice-Chairman Douglas clarified that Mr. Goodhue's property does not meet the County requirements for open space with a reduced valuation for tax purposes. Bob Shold reported that the valuation for this property was established the way it is for other such properties. There is a substantial reduction on this property (80%) due to the shape of it as well as the restrictions on it. He reported that the value of agricultural land in the County's current use program is $75 to $400 per acre, however, the fair market value for those properties is substantially higher depending on location. The property is listed as 21.41 acres. The one acre is valued as a site and then the .41 acres is valued at a different rate. He added that this is a unique situation and there is nothing to compare it to in the County's property coding system. Chairman Dalgleish asked if the Courts would uphold his wishes on this property? Mr. Goodhue answered that since there is a restriction on the deed of this property, he feels they would uphold it. This restriction also shows on the Assessor's Office maps. This is not what you would call agricultural land and he doesn't think that someone will buy it and farm it. Vice-Chairman Douglas reported that the on-site inspection of this property is scheduled for October 25, 1991 in the afternoon. Mr. Goodhue asked, if it is possible, that the Board visit his site in the morning. Chairman Dalgleish stated that they set up these inspections so that the properties are in a sequence to make travelling easier. Vice-Cbairman Douglas stated that the Board will try to accommodate Mr. Goodhue's request. CHAD HOLBROOK 961 DABOB ROAD QUILCENE, WA 98376 BOE: 91-099-R PN: 801 212 001 Chairman Dalgleish read the petition, in the absence of the appellant, for this piece of property that is four and a quarter acres in size with a two bedroom house and a four stall garage. The valuation of the land is $20,375 and the improvements are $43,425 for a total Board of Equalization: Minutes of October 2, 1991 Page: 8 of $63,800. The appellant is asking that the value of the land be reduced to $14,250 and the improvements be reduced to $30,000 for a new total valuation of $44,250. The appellant checked the box on the petition indicating that he would submit additional information prior to the hearing. No information has been received, Vice-Chairman Douglas reported. Bob Shold reported that Mr. Holbrook purchased this property in 1984 for $48,000 and since that time have done substantial renovation and made an addition to the house. The appellant has indicated that he spent $10,000 on this renovation/addition, which is believed to be a conservative estimate. There have not been many sales in the Dabob area, but there is one that is reasonably close in acreage and house size (parcel No. 801 174 001). This property sold in October 1990 for $110,000. This property is 6.76 acres which is a little larger than the subject property. The house (1,314 square feet) is approximately the same size as that on the subject property (1,380 square feet). This sale can't be considered directly comparable, but it does indicate sales value in that area. Vice-Chairman Douglas reported that the on-site inspection of this property is scheduled for October 28, 1991 in the morning. There being no further business before the Board, the meeting adjourned. APPROVED BY: DATE APPROVED: ", ,', ~ .~. ~2~iLG'~,~i1RMAN CX)a.- 'g ~9. DAVID G. D UG AS, VICE- MAN ~-${ ;;(.~ ~. ARCHIE L. BARBER, JR., MEMBER ~ ~) J~tf;).---' ATTEST: QaL/)~I/k~ . ~~ ~ierdrei . Keegan '