Loading...
HomeMy WebLinkAboutM100891 ['(-. Q<'1sf'sX?r d -f;l-~ JEFFERSON COUNTY BOARD OF EQUALIZATION A. C. DALGLEISH DAVID G. DOUGLAS ARCIDE BARBER, JR. JAMES A. DE LEO CHAIRMAN VICE-CHAIRMAN MEMBER ALTERNATE MINUTES OCTOBER 08,1991 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. Assessor Jack Westerman was also present. The Board dispensed with the reading of the Minutes of previous meetings at this time. MABEL L. CAMPBELL 110 TRAFALGAR DRIVE PORT TOWNSEND, WA 98368 BOE: 91-002-R PN: 965 000 125 Chairman Dalgleish introduced Mrs. Campbell to the members of the Board, the Clerk and Deputy Assessor Robert Kingsley and swore them in for testimony after explaining the hearing process. The Chairman reported that this hearing is regarding property located at 136 Trafalgar Drive in Kala Point. Mrs. Campbell stated that she has been a realtor for 15 1/2 years and is familiar with the real estate market and property valuations. Her appraisal sheet prepared by the Assessor's Office is incorrect because the information on the daylight basement is overstated, the main floor is understated, and it shows an extra bathroom that she does not have. She has submitted a fee appraisal that was done in 1986 which shows a value of $140,000. She added that she is asking for an adjustment in value based on these facts. 640 square feet should be subtracted on the basement level and 180 square feet should be added to the main level with a square footage amount subtracted for the extra bathroom that doesn't exist. She added that she has also asked for a refund on the overcharges. Robert Kingsley reported that the discrepancies in the appraisal were pointed out to him. He then ran new numbers through the computer to generate a corrected assessed value using the 1988 table year which is year that Kala Point was last re-evaluated. He reported that there was also a discrepancy in the square footage of the garage and the correct number was included with the other information before the new value was generated. The new value came out in excess of the 1988 assessed value. He corrected other errors in the appraisal at the same time. The value for the land stayed the same at $46,000. The new value for the improvements is $100,255 for a total of $146,255. Before these corrections were made the improvement value was $98,945. Board of Equalization Meeting: Minutes of October 8, 1991 Page: 2 Mabel Campbell asked why she doesn't see an adjustment for the half bathroom? Robert Kingsley clarified that a minus $2,565 is the total value of the plumbing. There are eight verified plumbing fixtures which is below the base rate number of plumbing fixtures. There is a value assigned to each plumbing fixture under the base rate. In this case when you add up the number of fixtures compared to the standard number it means a reduction of $2,565 in the value. Mabel Campbell asked if this means she could add another bathroom and not have to pay any more taxes? Robert Kingsley responded that if another bath was added the reduction in value ($2,565) would drop to possibly a reduction in value of $500. Chairman Dalgleish asked Robert Kingsley to explain this further. Robert Kingsley added that for a good quality house, such as the subject house, the base number of plumbing fixtures would be 12. When the Assessor's Office verified the number of plumbing fixtures at the subject dwelling they found a total of eight. This is four less than the standard rate. If the house had 12 fixtures, there would be zero in the plumbing field. Mrs. Campbell asked how the plumbing fixtures are counted? Robert Kingsley reported that plumbing fixtures include sinks, hot water heaters, toilets, bathroom sinks, laundry tray (under the "other" field), showers, tubs, tub/stalls, outside showers. The discussion turned to the various types of bathroom configurations, the number of fixtures in them and how the Assessor's Office counts plumbing fixtures. Mrs. Campbell confirmed that she didn't put a value on her appeal. All she wants is to have the information corrected and it looks like that is what is being done. She added that she wants to be certain that 1988 values are being used. She wants the figure that is finally established to be consistent with other 1988 re-valuations. Robert Kingsley added that he is not recommending that the value be changed, just because he came up with a new value. The change, he feels is not significant enough to recommend an actual value change on her tax statement. Chairman Dalgleish reported that the on-site inspection of this property is scheduled for October 28, 1991 in the morning. Mrs. Campbell said that she does not mind if Robert Kingsley accompanies the Board on their on-site inspection of her property. Assessor's Exhibits: #A-l: Letter dated May 15, 1991 to Mabel Campbell from Jeff Chapman regarding valuation of subject property. #A-2: Letter dated June 5, 1991 to Mabel Campbell from Jeff Chapman regarding fair market value approach to valuation and response to her letter of June 1, 1991. #A-3-6: Appraiser's original 1988 valuation and the corrected valuation based on the 1988 fair market value, with the data changes. Board of Equalization Meeting: Minutes of October 8, 1991 Page: 3 Petitioners Exhibits: #P-l: Letter dated February 25, 1991 to Robert Kingsley regarding need to correct data and provide reimbursement for over-assessment #P-2: Appraisal of January 27, 1986 showing value of property at $142,243 for the cost approach, with a fair market value of $140,000. #P-3: Correct square footage with schematic of home #P-4: Map of Kala Point properties #P-5: Hand corrected computer valuation sheet of subject property square footage and bathroom changes. #P-6: Letter to Jeff Chapman, dated June 1, 1991, regarding Mrs. Campbell's informational needs and corrections required. Chairman Dalgleish reported that the Commissioner's Office has received a letter from Dierdrei Keegan, resigning her position effective October 18, 1991. The Board accepted the resignation and wished her good luck in her future endeavors. SUSAN BROWN ROUTE 1, BOX 1136 KESWICK, VA 22947 BOE: 91-106-LO PN: 994 600 212 Chairman Dalgleish read Susan Brown's petition into the record in her absence. The property in question is the Shine Second Addition, Lot 10, Block 2. The lot is 100 by 150 feet without a view or waterfront. The land value is $6,000 with no improvements. The petitioner is asking that the value to lowered to $2,000. The property was a gift to the petitioner in 1980. The petition notes that this property is in a flood plain and is not suitable for on-site septic. It is not on public water or sewer. He then read a letter from Susan Brown dated January 20, 1991 which states that the property is not residential because it is a wetland and it is unbuildable. The land value should not go up as the property does not have building potential. Robert Kingsley reported that the petitioner was sent the requested valuation information. He then passed out maps and information on the appraisal technique used on the subject property. The property is listed as Land Code 1265 which is a residential site that is approximately a half acre in size with a filtered, to fair water view. The valuation was reduced by 50% because of on-site septic system denial. Jim Pearson of the Planning Department stated that the property is not designated as wetland by the County. He noted that the property is damp and wet but it has not officially designated as a wetland. Robert Kingsley then reviewed the comparable sales: Comparable #1: Shine Second Addition, Block 3, Lot 4 enlarged by Tax 35 sold for Board of Equalization Meeting: Minutes of October 8, 1991 Page: 4 $5,000 on October 19, 1990. This property was assessed at $6,000. Comparable #2: Tax #33 sold for $8,600 on May 21, 1990. Chairman Dalgleish noted that this land is different from the petitioner's land and that it does not appear to be a good comparable. The land is in a development. Comparable #3: Tax 34 is adjacent to Comparable #2 and sold for $8,000 on May 8, 1990. Comparable #4: Shine First Addition, Block 2, Lot 3 and Shine Second Addition, Block 2, Lot 3. These two lots sold together for $21,000 on April 20, 1991. Comparable #5: Tax #60 of the Shinegri-La Village sold for $9,000 on September 1, 1989. This property has a filtered view and is about half an acre in size. Assessor's Exhibits: #A-l: Computer Field Sheet of subject property A-2: Large map with subject parcel marked A-3: Smaller plat map A-4: Neighborhood Land Code Rate/Description Listing A-5: Listing of sales within area, highlighted comparables THEODORE C. KENYON 33505 28TH AVE. S. FEDERAL WAY, WA 98003 BOE: 91-108-LO PN: 921 183 001 Chairman Dalgleish introduced the Board and the Clerk and Deputy Assessor Robert Kingsley to Mr. and Mrs. Kenyon. He swore in the Kenyon's and Robert Kingsley after explaining the hearing process. Theodore Kenyon stated that this property is on Oak Bay and has been denied an on-site septic system permit. Chairman Dalgleish reported that the petitioner was notified on October 10, 1985 by Randy Durant, of the Health Department, that the septic permit was denied. The Chairman noted that since that time there have been changes in the Health Department rules which now allow alternative septic systems on properties that were previously denied. He suggested that the petitioner have the Health Department review the property to see if an alternative septic system is possible. Mr. Kenyon stated that this property is 10 acres and is going to be divided into four lots. The lots would be long and narrow. He said that since they couldn't get a permit to built because a septic system couldn't be installed, he doesn't understand how the property value Board of Equalization Meeting: Minutes of October 8, 1991 Page: 5 could almost double since 1985. Chairman Dalgleish asked Mr. Kenyon if he had a value in mind for this property? Mr. Kenyon stated that he doesn't know what the value of the property would be if he can't build on it. Robert Kingsley reported that the parcel is on the Assessor's records as one, ten acre piece, not four separate parcels. If the property is used as one piece it could probably sustain a septic system, and that is why the property value was not reduced at that time. The site evaluation report says that if the property was divided into four parcels there would be a problem. He then explained how the subject property was valued. It has 560 feet of waterfront at $550 a front foot. Vice-Chairman Douglas added that the value was adjust down by 28% because of excess front footage. The value of $308,000 less the 28% is $221,760. Robert Kingsley then reviewed the properties used for comparison: Comparable #1: Lot 2 Goddard Short Plat. This lot has 135 feet of high bank waterfront which sold for $75,000 in June of 1990. This gives an indicated per front foot value of $550. Tax 18. This lot has 100 feet of high bank waterfront and sold for $40,000. This property needed a mound system (reduction in value of $10,000) and the shape of the property was peculiar (reduction in value of 10%) and ended up with a indicated per front foot value of $550. Lot 1 Donovan Short Plat. This lot has 118 feet of high bank waterfront. The value of the property was reduced by 25% due to the topography of the site. It sold for $48,000 in September of 1989. The indicated per front foot value of the property is $540. Comparable #2: Comparable #3: After further discussion of the reason parcels are given a reduction for excess front footage on the water, and how Mr. Kenyon's property would be assessed if it is divided into four lots, Vice-Chairman Douglas reported that the on site inspection of this property is scheduled for the afternoon of October 30, 1991. Assessor's Exhibit: #A-l: Computer field sheet for subject property. A-2: Map showing subject property and comparables. A-3: Neighborhood/Land Code RatejDescription Listing Board of Equalization Meeting: Minutes of October 8, 1991 Page: 6 WILLIAM D. MARTYN 1211 PRINCETON FIRCREST, WA 98466 BOE: 91-109-LO PN: 990 400 209 Chairman Dalgleish read the petition into the record in the absence of William D. Martyn. Mr. Martyn indicates that the land value of his property is $35,000. The property is identified as Port Ludlow #1, Area 2, Lot 9. Mr. Martyn is asking for a $10,000 reduction in the assessed valuation. Robert Kingsley then reviewed the comparable sales: Comparable #1: Lot 54, Port Ludlow #1, Area 2. This lot sold for $42,500 in January of 1991. Lot 47, Port Ludlow #1, Area 2. This lot sold for $35,000 in July 1990. Lot 12, Port Ludlow #1, Area 2. This lot sold in March of 1990 for $37,500. Comparable #2: Comparable #3: Vice-Chairman Douglas reported that the comparable lots are located on the east side of Montgomery Lane. The value of lots can be affected to some degree by whether the lots to the east of them are cleared or not. A cleared lot next to a lot to be sold can make the lot more desireable and so it sells for a higher price. The discussion turned to the sewer utility for these lots and the increase in the cost of tapping into it. Assessor's Exhibits: #A-l Computer field sheet for subject property A-2 Map of the area A-3 Comparable Properties A-4 Neighborhood/Land Code Rate/Description Listing RUSSELL J. TRASK P. O. BOX 10652 BAINBRIDGE ISLAND, WA 98110 BOE: 91-110-LO BOE: 91-111-LO PN: 998 600 008 PN: 998 600 009 Chairman Dalgleish read this petition into the record in the absence of the petitioner, Russell 1. Trask. Robert Kingsley was present representing the Assessor's Office. Mr. Trask reports that the Assessor has these eight lots at Termination Point at a value of $48,000. Each lot is approximately 3/4 of an acre in size. They were purchased September 15, 1988 for $180,000 which also includes Lot 19 (Appeal No. 91-111-LO, Parcel # 998 600 Board of Equalization Meeting: Minutes of October 8, 1991 Page; 7 009). In Item 9 of the appeal form, Mr. Trask states that the assessment of this property was raised from $800 to $48,000. Mr. Trask is asking that the value be reduced to $8,000. Robert Kingsley stated that he doesn't have the exact information in front of him, but he thinks what the petitioner has indicated is true. Chairman Dalgleish asked what made the value go from $800 to $48,000? Robert Kingsley explained that in light of the purchase price of $180,000 in 1988 (map with all purchased lots colored yellow) for 31 lots the value was changed. He added that these lots are currently listed for sale at a price of $485,000. The total 1991 assessed value of all of the lots that Mr. Trask purchased in 1988 is $187,200. This indicates an increase in value of these lots of less than 2 1/2% per year. Termination Point has been included in a slide area which has had a building moratorium on it since 1983. Termination Point abuts lots at Killapie Beach which also have a building moratorium on them, but have been selling for $9,000 each. Vice-Chairman Douglas clarified that the Assessor is recommending that the value of Lots 11 through 18 remain the same, but that there be a reduction to $6,000 on the adjacent lot (see Petition #91-111-LO). Robert Kingsley reported that there was an error in the valuation calculation for this lot. It is listed with a reduction of 70% because of the slide area. The calculation only reduced it by 30%. When the calculation is done correctly the value of this lot is $6,000.00. Assessor's Exhibits: #A-l Map of Termination Point Plat (with 31 lots purchased for $180,000 in yellow) Only 9 lots under appeal. A-2 Computer Field Sheet of subject property A-3 Neighborhood/Land Code RatelDescription Listing RONALD D. SMITH 70 MONTGOMERY LANE PORT LUDLOW, WA 98365 BOE: 91-113-R PN: 990 600 101 Chairman Dalgleish read the petition submitted by Ronald D. Smith in his absence. Robert Kingsley was present representing the Assessor's Office. Mr. Smith states that the Assessor has a value on his land of $71,500 and $93,775 on the improvements. He is requesting that the land value be reduced to $42,500 with the improvements to remain as they are listed. The total valuation would then be $136,275. Chairman Dalgleish continued by noting that this property was purchase by Mr. Smith in Board of Equalization Meeting: Minutes of October 8, 1991 Page: 8 1989 for $119,000 and he has spent $6,000 upgrading the house to its present condition. In 1988 the assessed value of his property was decreased by $5,000 from $43,500 to $38,000. Mr. Smith added that he hopes the greenbelt area that surrounds half of his property wasn't included in its value. Robert Kingsley reported that if the value was $38,500 in 1988 then it did go down from 1983. This property is identified as Lot 1, Area 1 in Port Ludlow Division 2. He then reviewed the comparable sales: Comparable #1: Comparable #2: Comparable #3: Lot 15, Port Ludlow #1, Area 2 sold in December 1990 for $85,000. Lot 38, Port Ludlow #2, Area 1 sold in July of 1990 for $69,950. Lot 37, Port Ludlow #2, Area 1 sold in January 1990 for $64,000. Assessor's Exhibits: #A-l Computer Field Sheet of subject property A-2 Plat map of subject area A-3 Detail map of Admiralty Inlet with comparables listed and subject lot circled. A-4 Computer listing of neighborhood sales with comparable sales highlighted in green There being no further business before the Board, the meeting was recessed and will reconvene on October 10, 1991. APPROVED BY: DATE APPROVED: 'I' </J! f J AC~ALG&;SltawRMAN ~~'io fig~ D:A VID G. D U AS, VICE- MAN ~-~~~~. AR HIE L. BARBER, JR., ME fulJv.arf ~ I ;qq~ ATTEST: /)~