The URL can be used to link to this page

Home My WebLink AboutM111591 CC. QS5I5S(JlJ a-IOI-q JEFFERSON COUNTY BOARD OF EQUALIZATION A. C. DALGLEISH DAVID G. DOUGLAS ARCHIE BARBER, JR. JAMES A. DE LEO CHAIRMAN VICE-CHAIRMAN MEMBER ALTERNATE MINUTES N 0 V E M B E R 1 5, 1 9 9 1 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 Julie Matthes present. The Board dispensed with the reading of the Minutes of previous meetings at this time. HEARINGS DEE BRUECKMANN 1244 MONROE STREET PORT TOWNSEND, W A. 98368 BOE: 91-052-LO PN: 994 000 039 BOE: 91-053-LO PN: 994 000 042 BOE: 91-054-LO PN: 994 000 048 BOE: 91-055-LO PN: 994 000 067 Chairman Dalgleish explained the hearing process and swore in Jeff Chapman, representing the Assessor's Office and Dee Brueckmann, the appellant. I,'WO'II ,,:,:::;::::;,:::::;:::::::;:;::;.::;::;.::;:::::::;:::;:;::::::,::::,::.;:;:::::;::::::,::::,:::;:;:::::;:::;:;:::;:::::::::::;::::::::::;::::::::::;;::.,:;:.::.;:;::,.,:::::;:;:;:;:;:;:;:;:;:;:;:;:;,:;:;:;:.,:::::;:::::;:::::::.::.;::: ...1'.18. II!. i~Hg.~.I.III!.~.'..'.".'.""'..I'....I~~g.II~. II Chairman Dalgleish asked for a clarification .........................................................................................................................: of each parcel of property BOE' 91 052 :.....:-:.,.:-:-:-:-:.:..':-:.:-:-:.,,_..:..:....,..:.:..-",:,,-:,;,:,:,",:,:-:,;,,":->:.:.:.:,".:.:.:-:.:.:-:.:...:.:.:...:.-..:.:.:._.:-:._.-:._....:.......:.:.:.....:................._....:.....:......,........:.....-....- - - . . LO consists of Lots 51 through 65 and the Assessor's valuation is $67,500. He asked Ms. Brueckmann how much she thought this parcel should be valued at? She explained that she had purchased almost all the property on the island that was on the market and she thought that it should be valued at that purchase price. Assessor's Exhibits: #A-l Computer Field Sheet of Subject Property A-2 Real Estate Excise Tax Record Petitioner's Exhibit: #P-l Bald Eagle Nest Territory Management Plan, Territory #156 Board of Equalization Minutes: November 15, 1991 Page: 2 1IIIillllll~lllllilllilliIM~111111 Ms. Brueckmann explained that this property consists of Lot 70. It is valued at $6,000, and she paid $7,500 for the lot. Jeff Chapman explained that each waterfront lot is valued at $10,000 initially, but there is a reduction if they are in a slide area. This can vary from lot to lot. Assessor's Exhibits: #A-l Computer Field Sheet of Subject Property A-2 Real Estate Excise Tax Record Petitioner's Exhibit: #P-l Bald Eagle Nest Territory Management Plan, Territory #156 1IIIillllll~IIIIIIIII~11111111111111111 Ms. Brueckmann stated that this parcel is Lot 78 and 79. She paid $21,800 for the two lots. The Assessor has them valued at $20,000. Ms. Brueckmann has no complaint about this valuation because they are much better lots than the others. As far as she knows, the eagle nest plan does not affect these lots. Assessor's Exhibits: #A-l Computer Field Sheet of Subject Property A-2 Real Estate Excise Tax Record Petitioner's Exhibit: #P-l Bald Eagle Nest Territory Management Plan, Territory #156 II ..............-............... ,.".",.",..::.:.:.:.:.:.:.:.:.::.:.:.:.:.:.:'.,'.,.,,:,..:....:::.:':",':':':.: 111~~lllft~I~~f~1 il ......,............,....................,'.............,...-...,-.....-.....-.....-.-,-........-...-.....-..-,'............ ................................................... .................,.........'.,.,............,........-.-.........-........-.-,-................-.,-...-........,........-... ............. ....................................... ..............,.,........,..,..;.-...;...,-...-.-.....-.-...-,.-.-.....-..,...,........-...,....;.-...-.....-...", .........................................................w_........................................_............. ~:~:~:{..: ::.,.: .i~:t., ... .,;.. ~:}. .,. ., .tr ..:' .:: )~V{:~ ~ml.I~;~.B.liiB~rui.!I! Ms. Brueckmann explained that this parcel consists of Lots 121 through 123. The Assessor's valuation is $18,190. This is the parcel that has the eagle nest. Ms. Brueckmann reiterated that she feels the property should be assessed at what she paid for it, because her sales consist of most of the sales on the island. She said that there is only one eagle nest and it is on Lot 122. Chairman Dalgleish asked how large a radius around the nest had to be protected? She thought it was about 1000 feet. There is also a "conditional" area that encompasses almost the entire property. There are strict limitations on what she can do on her property in this area from January through August. She must specify a "selected" area which would consist of 25% of the beach lots that cannot be used at all. Board of Equalization Minutes: November 15, 1991 Page: 3 Ms. Brueckmann wants to protect the eagle nest and abide by the Department Of Wildlife Eagle Nest Territory plan. Assessor's Exhibits: #A-l Computer Field Sheet of Subject Property A-2 Real Estate Excise Tax Record Petitioner's Exhibit: #P-l Bald Eagle Nest Territory Management Plan, Territory #156 Member Archie Barber, Jr. suggested that one way to look at the value of the property would be if there was a willing seller and a knowledgeable buyer. Ms. Brueckmann said that because of the DOW plan, any potential buyers will be told where they can build. This would narrow the number buyers that would be interested because of all the restrictions. Chairman Dalgleish asked if there were any permanent residences or wells on the island? Ms. Brueckmann said that there were not. Jeff Chapman explained that the Assessor's Office has just received the plan and has not had a chance to study it. He also said that it was a draft plan because Ms. Brueckmann hasn't signed off on it yet. Ms. Brueckmann stated the only item that she would want defined by the DOW is the location of the 25% of the beach lots that she would not be able to use. She agrees with the plan and will sign it. Jeff Chapman recommends that there should be no reduction on BOE: 91-052-LO (Lots 51 through 65) because of the limited time period for building. According to the plan, three houses can be built on the parcel if they are built between August 15 and December 31. Houses and cabins are compatible with the eagles nest. However, on this parcel he does recommend that the lots in the slide area be reduced by 20%. This reduction will bring the valuation into line with the sale price. The Assessor's Office values BOE: 91-053-LO (Lot 70) at $6,000 and BOE: 91-054-LO (Lots 78 and 79) at $20,000. They still agree with this valuation. On BOE: 91-055-LO (Lots 121-123) the eagle nest totally restricts Lots 121 and 122, and severely restricts Lot 123. He has not had a chance to study the plan, but he would support a 90% reduction on Lots 121 and 122. David Douglas stated for the record that the Board would not make an on-site inspection of this property because there is no access except by boat. Board of Equalization Minutes: November 15, 1991 Page: 4 BOB REED 320 JOAN STREET PORT LUDLOW, WA 98365 BOE: 91-124-R PN: 821 333 029 BOE: 91-125-LO PN: 994 600 209 BOE: 91-126-R PN: 821 333 030 Chairman Dalgleish noted that there was some confusion about which parcels of property Mr. Reed was appealing. Vice-Chairman Douglas asked if he was appealing PN: 990 400 464, Port Ludlow #1, Area 4, Lot 68? Mr. Reed stated that he was not appealing this parcel. Vice-Chairman Douglas then mentioned PN: 994600209, BOE 91-125-LO and asked if Mr. Reed was appealing that parcel. He stated that he was. Chairman Dalgleish then explained the hearing process and swore in Robert Kingsley, representing the Assessor's Office and Bob Reed, the appellant. Vice-Chairman Douglas suggested that the Board do an on-site inspection of the property in the afternoon when they are in the area. II,innnk:::i:::.::(ii!innll ""'''''''''''g''''''''''''',n;;;;''g'''''.1''''';;'''''2''"'n:'."'}""'.",,,,,",n"""""','n;':".tmV""'''';;'::".""""""':,,""IlI""'.'.":'nnn Ch' D I I . hi' d h h'" ...8. . ""~..... ...eo, "'""... .............,D"'....... "..."'0.....1> ..... airman a gels exp aille t at t IS IS III n/{...:.:.:.:.:::.,~:i::::;;:::..:.:::...:;::;:~:-.-J~n:.,:::.:,.::-::::n::::::::::~H1tf:r:.::.:.;..::'~:i!t_...~(:'::~:.....::..~:i:::::}?: :::~:::::::::.,::::::::,:::::::::.::::.:::::::~::::::::;:::~::::::::::::::::::::::::::::;::::::;::::;:::.:::.:::::::,;:::::::::::::;::.;:;.,,:;.:.;::.:::::::::,::::<c::::::;:":::'::;:::-::":-.::::::::::;::::;:::::::;:.::::::;: . ...... ........... ........................................"... ...................... .................................. .... reference to Lot 9 The Assessor valued It ....... ................................. ..........................................",.. .............. . . ..... .. ...... . at $6,000. Mr. Reed thinks that it is only worth $1000. It is a wetland. Lot 4 in the same area sold this year for $6,000, but it is high ground and the new owners can put a septic system in. Robert Kingsley stated that the Board had looked at Lot 10. It was marshy and Lots 9 and 10 are similar. He also mentioned a letter dated January 9, 1987 from Bob Duffy of the Jefferson County Planning Department discussing requirements to remove peat from Lot 9. The lot was valued at $12,000 and was reduced 50% because the septic was refused. Robert Kingsley said the other comparable in the plat was Lot 3, which sold for $21,000. Mr. Reed said that Lot 3 is high ground. Assessor's Exhibits: #A-l Computer Field Sheet of Subject Property Petitioner's Exhibits: #P-l Real Property Change of Value Notice P-2 Letter dated January 9, 1987 from Bob Duffy of the Jefferson County Planning Department Board of Equalization Minutes: November 15, 1991 Page: 5 1IIIillli~llil~~II~!illiillm!ll :~~~eme~gSI: e~~ainegarc:~at w~~ misidentified. This parcel has a 1964 mobile home located on it. The total valuation should be $27,890. He explained that the land valuation is correct, but a newer mobile home was mistakenly assessed under improvements on this parcel. Mr. Reed stated he would agree with the revised valuation. Robert Kingsley added he would change this in the computer. Assessor's Exhibits: #A-l Computer Field Sheet of Subject Property A-2 Jefferson County Assessor Parcel Map, SW 1/4, SEC 33, TWP 28N, RGE IE * Please Note: BOE: 91-126-R file provides the data for PN: 821 333 030. Ii 111_1~~f~I~~II~.II.IIIII~I'..~.:;~II~......II.1 Robert ~gsle~ explained that the new ........................................................................... ....................,.,..., .,.......,..... .....................................................>>........................................................................................................................ double wide mobile home should be valued ................................,............,....... ...................................... .......... ..... with this parcel. The Assessor values the land at $23,450 and the mobile home at $53,450 for a total valuation of $76,900. Mr. Reed stated the land is overpriced, it is swamp and it went up over $15,000 since the last valuation. He has all his receipts on the double wide which show a total cost of $27,470. He added that his neighbor owns 12.18 acres with 375 feet of waterfront and when this valuation is broken down it is $5665 an acre. Mr. Reed has 7.49 acres and his land broken down is $6348 an acre. He doesn't own any waterfront. Mr. Kingsley asked if Mr. Reed had done most of the labor on the house? Mr. Reed replied that he had not, he had invoices to show the cost of labor from two construction companies. He said he had only acted as a "supervisor". Assessor's Exhibits: #A-l Computer Field Sheet of Subject Property A-2 Jefferson County Assessor Parcel Map, SW 1/4, SEC 33, TWP 28N, RGE IE * Please Note: BOE: 91-124-R file provides the data for PN: 821 333 029. The on-site inspection is scheduled for 2:45 p.m. today. There being no further business before the Board, the meeting adjourned until 1:45 p.m. Board of Equalization Minutes: November 15, 1991 Page: 6 EVERETT J. ROGERS 1670 SmNE ROAD PORT LUDLOW, WA 98365 BOE: 91-071-R PN: 712 031 022 The Board of Equalization reconvened at 1:45 p.m. at Mr. Rogers residence in Shine. Mr. Rogers has a medical disability and was unable to go to the Courthouse for his hearing. Chairman AC. Dalgleish, Vice-Chairman David G. Douglas, Member Archie Barber, Jr. and Clerk Julie Matthes were present. Robert Kingsley was present to represent the Assessor's Office. Chairman Dalgleish explained the hearing process and swore in Robert Kingsley, representing the Assessor's Office and Everett Rogers, the appellant. Mr. Rogers explained that his house has a panoramic view of the mountains and the canal. He explained there was a lot of money and work that had to be put into the property to develop it. They have had well water problems, they can't drink the water from the well and the chemicals deteriorate the plumbing. They were required to dig a curtain drain because of springs in the hill. Chairman Dalgleish asked Mr. Kingsley how many acres were in this parcel? He said 4.92 acres total. Mr. Rogers explained that he only had 1+ acres and three other people owned the rest. AIl the property is in his name on the tax rolls. He has a senior citizen exemption. Vice-Chairman Douglas clarified that Mr. Rogers is appealing only the 1+ acres and the house. The Assessor has the land valued at $24,000 and the improvements at $76,800 for a total valuation of $100,800. Mr. Rogers wants the land reduced to $14,000. He is not contesting the improvements. Mr. Kingsley explained the method for assessing property at fair market value. The Assessor has a set figure for site improvements (well and septic system). Mr. Rogers said that his septic and well cost much more than the $4000 allotted by the Assessor. Assessor Exhibits #A-l Computer Field Sheet of Subject Property #A-2 Neighborhood/Land Code RatelDesc.ription Listing #A-3 Jefferson County Assessor Parcel Map, NE 1/4 SEC 3 TWP 271 RGE IE Board of Equalization Minutes: November 15, 1991 Page: 7 There being no further business, the Board adjourned until November 19, 1991 at 9:00 a.m. APPROVED BY: DATE APPROVED: 1dJu.J.~ bI" If/r~ I -" -:" ,-- 1:__ : (' // I /~/tLi A.C.DALGL H, CHAIRMAN DA~~OJG~~~HAlRMAN ~ -X~tJ-. ARCHIE L. BARBER, JR., MEMBER ATTEST: {)jJjj a~5 pie A. Matt es