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COURTHOUSE
P.O. BOX 1220
PORT TOWNSEND. WASHINGTON 98368
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JEFFERSON COUNTY BOARD OF EQUALIZATION
MINUTES
OCTOBER 27. 1993
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Jefferson County Board of Equalization
TELEPHONE: 385.9100
James A. DeLeo
William S. Marlow
Richard A. Broders
Lars Watson
Chairman
Vice-Chairman
Member
Alternate
Chairman James A. DeLeo called the meeting to order at 10:30 a.m. Vice-Chairman
William S. Marlow and Member Richard A. Broders were also present.
HEARINGS
Eric & Helen Arnold
25820 Pioneer Wav NW
Pou1sbo. W A 98370
BOE: 93-09-LO
PN: 996 600 024
Helen Arnold was vresent. Robert Kingslev was present on behalf of the Assessor's office.
Chairman James A. DeLeo explained the hearing process and swore them in. Mrs. Arnold
stated the property is for sale contingent on the installation of a septic system. She
contacted Ted Stricklin for an estimate and was told that the property would not support a
house or building. The property is 75' x 300' but it is lower than the two parcels
adjoining it and as a result they drain into the appellant's property. Test holes were dug
which immediately filled with ground water. It is her understanding that since the property
is waterfront, the County will not allow fill to be brought in to build the lot up in order to
accommodate a septic ~1'stem. The property almost sold for the assessed value of $65,000,
however. the sale fell through once it was discovered the property is unbuildable. She feels
$15,000 would more accurately reflect the value of the property.
Mr. Kingsley stated that generally in a case where property is not suitable for a septic
system, the Assessor's otIice reduces the value by the amount it would cost to cure the
problem. Usually a mound ~1'stem which costs $10,000 cures these problems. However, in
this particular situation the engineer determined that the property is not suitable for a mound
or any type of system. When this occurs the Assessor's office reduces the property value
by 50%. Half of $65,000 would be $32,500. The 50% reduction has not yet been
discussed with Mr. and Mrs. Arnold. Since there has not been any sales of property that
won't support a septic system, there is nothing to compare this parcel to.
After hearing the testimony of both parties the Board concurred that they would conduct an
inspection of the nroperty and make.ft. determination at a later date.
~ _~ 'ftllWo RecyCled Paper
BOARD OF EQUALIZATION MEETING MINUTES - OCTOBER 27, 1993 PAGE 2
Edward Gallagher
921-168th PI. NE
Bellevue, W A 98008
BOE: 93-16-LO
93-17-LQ
PN: 002 352 025
002 352 030
Edward Gallagher was present. Bob Shold was present on behalf of the Assessor's office.
Chairman James A. DeLeo explained the hearing process and swore them in. Mr. Gallagher
stated he worked for several years as a real estate agent and considers himself a professional
in establishing market value. His wife has also worked in real estate and has for the past
fifteen years been one of the top agents for Coldwell Banker. He stated there were no
comparable sales that occurred in the past year and it is their feeling that the assessments
were based on top market prices of 1989. Several events have occurred since then that have
negatively impacted property values in this area. The idea of a retirement community in this
area has been abandoned, and since California's economy fell apart, Californian's are not
paying premium prices for property in Washington. At the time of the assessment the
property did not have a view. However, since then he has cleared the lot. He feels it's
questionable to consider it waterfront since there is no access to the beach and it would cost
between $85,000 and $110,000 to put the access in. The Health Department reviewed the
septic design and would not give approval for any type of system, defmitely not a gravity
flow system. Depending upon a further study, they may allow a mound system for an
additional $15,000, He purchased one of the lots in December 1992 for $25,000.
Considering all these factors he feels an adjustment should be made.
Vice-Chairman Bill Marlow asked Mr. Gallagher if he had received the denial of his septic
system in writing from the Health Department? Mr. Gallagher stated no, he received a
verbal denial for the gravity system and was told that the Health Department would review
the property in December or January to see if another type of system will work. Since his
neighbor had to put in a mound system for $15,000, Mr. Gallagher assumes it will cost him
the same.
Bob Shold stated that Mr. Gallagher presented the same comparable sales the Assessor's
office used to value his property. There is no convincing evidence that proves the assessed
value is incorrect. Mr. Shold added that Mr. Gallagher purchased only 1/2 interest of the
one parcel for $25,000 from a relative. This would not be considered a fair market
transaction.
After hearing the testimony of both parties the Board concurred that they would conduct an
inspection of the property and make a determination at a later date.
John Van Houten
Rt. 85 Box 4208
Livingston, MT 59047
DOE: 93-43-R
PN: 001 104 004
John Van Houten was not present. Bob Shold was present on behalf of the Assessor's
office. Having been sworn in previously the Board directed Mr. Shold to proceed with his
testimony. Mr. Shold presented comparable sales and stated that the issues brought up in
the appellant's petition were considered and adjustments for them were made.
After reviewing the petition form and hearing the testimony of the Assessor, the Board
concurred to conduct an inspection of the property and make a determination at a later date.
'BOARD OF EQUALIZATION MEETING MINUTES - OCTOBER 27, 1993 PAGE 3
William T. Smith
720 W. Blaine Street
Seattle, WA 98119
BOE: 93-32-R
PN: 989 706 002
William T. Smith was present. Assessor Jack Westerman was present on behalf of the
Assessor's Office. Chairman James A. DeLeo explained the hearing process and swore them
in. Mr. Smith stated he purchased this house approximately 13 years ago with the idea of
retiring here and has rented it out ever since. Nothing has been done to improve it and he
has difficulty just maintaining it. For the past ten years he has been renting to an elderly
lady who is on a fixed income and has suffered very serious personal, financial and medical
setbacks. Another family has been helping her pay her rent because she cannot afford it.
Due to her situation he has not raised the rent in ten years and has never said anything
about many of her NSF checks. At one point he tried to get her federal assistance but they
were unable to help her. If his taxes go up he will be forced to raise the rent and his
elderly tenant will be forced to move. He realizes this is not the type of testimony the
Board is supposed to consider but he feels it is important that they hear it.
Jack Westerman reported on comparable sales. He stated he did not know what condition
the interior of the house is in and suggested that the Board inspect the inside of the house
as well. Mr. Smith has told him about certain problems inside the house. For instance,
there is an oil drum barrel in the basement of the house rather than an underground oil
tank. While everyone feels compassion for Mr. Smith it is reality that the value of his
property has increased.
After hearing the testimony of both parties the Board concurred to conduct an inspection of
the property and make a determination at a later date.
MEETING ADJOURNED
JEFFERSON COUNTY
BO RD OF EQUALIZATION
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Erin K. Lundgren, de of the oard