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Home My WebLink AboutM120591 or:: a~s)(;v ~-IO\ .(j9--'" JEFFERSON COUNTY BOARD OF EQUALIZATION A. C. DALGLEISH DAVID G. DOUGLAS ARCHIE BARBER, JR. JAMES A. DE LEO CHAIRMAN VICE-CHAIRMAN MEMBER ALTERNATE MINUTES D E C E M B E R 5, 1 9 9 1 The Board of Equalization reconvened at 9:00 a.m. with Vice-Chairman David G. Douglas, Member Archie Barber, Jr. and Clerk Julie Matthes present. Chairman AC. Dalgleish arrived shortly after the meeting had been called to order. There was a scheduled hearing on new construction in the morning and the rest of the day was spent in decision making. DETERMINATIONS John H. Harrier BOE: #91-068-LO PN: 977 400 027 The minutes of September 20, 1991 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on October 30, 1991 and a Deputy Assessor was present. MOTION Member Archie Barber, Jr. moved to sustain the land valuation at $19,250. The current valuation is justified due to presentation of comparable sales. The appellant did not provide any clear and cogent evidence that the Assessor was in error. Vice-Chairman Douglas seconded the motion which carried by a unanimous vote. Board of Equalization Minutes: December 5, 1991 Page: 2 John H. Harrier BOE: #91-069-LO PN: 977 400 005 The minutes of September 20, 1991 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on October 30, 1991 and a Deputy Assessor was present. It was noted that Mr. Harrier was not present at his hearing on September 20, but he was present at the on-site inspection. MOTION Vice-Chairman Douglas moved to sustain the land valuation at $68,840. The improvements are reduced from $3,975 to $2,000. This reduction is based on the depreciation of the garage. The total valuation is reduced from $72,815 to $70,840. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. John H. Harrier BOE: #91-070-R PN: 977 400 006 The minutes of September 20, 1991 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on October 30, 1991 and a Deputy Assessor was present. It was noted that Mr. Harrier was not present at his hearing on September 20, but he was present at the on-site inspection. MOTION Vice-Chairman Douglas moved to sustain the land valuation at $51,800. The land valuation is comparable to recent land sales. The improvements consist of an old cabin and are reduced from $200 to zero. The total valuation is reduced from $52,000 to $51,800. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. Everett J. Rogers BOE: #91-071-R PN: 721 031 022 The minutes of November 15, 1991 show the facts presented to the Board. This hearing was held at Mr. Rogers home because of a medical condition. Available data was reviewed and the Board noted that an on-site inspection was also held on November 15, 1991 and a Deputy Assessor was present. Board of Equalization Minutes: December 5, 1991 Page: 3 MOTION Vice-Chairman Douglas moved to reduce the land valuation from $24,000 to $16,000. The reason for the reduction of the land valuation is that adjacent land valuations are inconsistent with this parcel. The appellant is not contesting the improvements which are sustained at $76,800. However, one complaint is based on the quality of his water. The total valuation is reduced from $100,800 to $92,800. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. At this time the Board dispensed with any further determinations. NEW CONSTRUCTION HEARING SARAH KANARR 4521 JACKMAN PORT TOWNSEND, W A 98368 BOE: 91-127-R PN: 933 301 006 Chairman Dalgleish introduced the Board members, explained the hearing process and swore in Deputy Assessor Robert Kingsley and Sarah Kanaar. Sarah Kanaar stated that the other houses in her neighborhood were built for the owners and were assessed at $85,000. The Assessor's Office told her that the basis of valuation is on similar houses that were sold in the neighborhood. Robert Kingsley explained that Ms. Kanaar had contracted with the builder in April, 1990 for $83,724 for both the land and improvements. This new construction property was assessed on July 31, 1991. The total valuation is $96,275. He then presented three comparable sales within a two block radius of the subject property. Comparable #1 is a resale. It was built in 1990 by the same contractor and is very similar in design. It has 1616 square feet and sold for $121,950. The sale date was October, 1990. Ms. Kanaar noted that the comparable was assessed at only $80,375. Robert Kingsley said the valuation on this comparable was done in August, 1990. He explained that her assessment is based on fair market value at the time of the valuation and that was July, 1991. Comparable #2 was sold for $96,500 in October, 1990. It has 1580 square feet. Again it is the same builder and style. Comparable #3 was sold in February, 1991 for $96,500 and has 1498 square feet. Board of Equalization Minutes: December 5, 1991 Page: 4 Chairman Dalgleish asked if the comparables were in a swampy area like Ms. Kanaar's house? Robert Kingsley said that they were on higher ground. Member Archie Barber, Jr. commented that the assessed value and the sale value of a house seem to come in above replacement value. Assessor Exhibits: #A-l: Computer worksheet of subject property #A-2: Computer worksheet of Comparable #1, 4501 Jackman Street #A-3: Computer worksheet of Comparable #2, 4607 Holcomb Street #A-4: Computer worksheet of Comparable #3, 4504 Holcomb Street #A-5: Loan Settlement Statement #0701056243, Dated July 18, 1990 The Clerk will notify Ms. Kanaar of the date and time for an on-site inspection. After this New Construction Hearing the Board proceeded with decisions on determinations. DETERMINATIONS David E. Woodruff BOE: #91-082-R PN: 976 800 038 The minutes of September 26, 1991 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on October 30, 1991 and a Deputy Assessor was present. MOTION Vice-Chairman Douglas moved to sustain the land valuation at $105,680 and the improvements at $50,865 for a total valuation of $156,545. The appellant did not provide clear and cogent evidence to support his valuation. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. Barry L. Graham BOE: #91-081-R PN: 931 500 102 The minutes of September 26, 1991 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on October 30, 1991 and a Deputy Assessor was present. Board of Equalization Minutes: December 5, 1991 Page: 5 MOTION Vice-Chairman Douglas moved to sustain the land valuation at $78,220 and the improvements at $101,781 for a total valuation of $180,001. The appellant did not provide evidence to indicate the Assessor erred in establishing the valuation of the improvements. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. Martha & Robert Van Etten BOE: #91-080-LO PN: 921 051 009 The minutes of September 26, 1991 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on October 25, 1991 and a Deputy Assessor was present. MOTION Vice-Chairman Douglas moved to sustain the land valuation at $45,600. The appellant did not provide evidence to indicate the Assessor erred in establishing the land valuation. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. John W. Adams BOE: #91-078-R PN: 984 000 203 The minutes of September 24, 1991 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on October 28, 1991 and a Deputy Assessor was present. MOTION Vice-Chairman Douglas moved to sustain the land valuation at $13,750 and the improvements at $9,060 for a total of $22,810. The appellant did not provide evidence to indicate the Assessor erred in establishing the land valuation. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. Board of Equalization Minutes: December 5, 1991 Page: 6 Nellie P. Lee BOE: #91-076-R PN: 984 000 203 The minutes of September 24, 1991 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on October 18, 1991 and a Deputy Assessor was present. MOTION Vice-Chairman Douglas moved to sustain the land valuation at $12,500 and the improvements at $30,880 for a total of $43,380. The appellant did not provide evidence to indicate the Assessor erred in establishing the valua- tion. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. Nellie P. Lee BOE: #91-075-LO PN: 901 101 041 The minutes of September 24, 1991 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on October 18, 1991 and a Deputy Assessor was present. MOTION Vice-Chairman Douglas moved to sustain the land valuation at $90,475. Comparable sales justify the current valuation established by the Assessor. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. Royce E. & Elaine Thornberg BOE: #91-074-R PN: 921 301 003 The minutes of September 24, 1991 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on October 18, 1991 and a Deputy Assessor was present. Board of Equalization Minutes: December 5, 1991 Page: 7 MOTION Vice-Chairman Douglas moved to sustain the land valuation at $23,490 and the improvements at $10,140 for a total valuation of $33,630. The Board recognizes that the major house is under construction and that 23.5 acres are in "forest designation". Therefore, the current value is sustained until completion of the house. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. Richard & Kay Savold BOE: #91-073-R PN: 021 333 032 The minutes of September 24, 1991 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on October 25, 1991 and a Deputy Assessor was present. MOTION Vice-Chairman Douglas moved to sustain the land valuation at $130,665 and the improvements at $138,220 for a total valuation of $268,885. The appellant did not provide any evidence that the Assessor erred in establishing the value. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. Robert F. Garing BOE: #91-072-R PN: 977 700 038 The minutes of September 24, 1991 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on October 25, 1991 and a Deputy Assessor was present. MOTION Vice-Chairman Douglas moved to sustain the land valuation at $214,800 and the improvements at $98,595 for a total valuation of $313,395. The appellant did not provide any evidence that the Assessor erred in establishing the value. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. Board of Equalization Minutes: December 5, 1991 Page: 8 Allen Campbell KIoske BOE: #91-083-LO PN: 998200 101 The minutes of September 24, 1991 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on September 27, 1991 and a Deputy Assessor was present. MOTION Vice-Chairman Douglas moved to reduce the land valuation from $60,000 to $45,000. The Board allows 25% reduction for a drainage ditch and erosion from surface water. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. There being no further business before the Board, the meeting adjourned. APPROVED BY: DATE APPROVED: f;j~ (p) Jf/q~ .~ / \.-I_! /. ' I -{ . f__./:. j~Mj A. .DALGLEISH, CHAIRMAN CJt~:} ~ S)~ DA VlD G. D GLAS, -CHAIRMAN AITEST: ~f-~ ~~ B-A.-v ~. ARCHIE L. BARBER, JR., MEMBER