HomeMy WebLinkAboutM081794
Jefferson County Board of Equalization
TELEPHONE: 385.9100
COURTHOUSE
P.O. BOX 1220
PORT TOWNSEND, WASHINGTON 98368
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JEFFERSON COUNTY BOARD OF EQUALIZATION
MINUTES
AUGUST 17, 1994
James A. DeLeo
Richard A. Broders
William S. Marlow
Lars Watson
Chairman
Vice-Chairman
Member
Alternate
Chairman James A. DeLeo called the meeting to order at 9:30 A.M. Members William S.
Marlow and Richard A. Broders were present.
APPROVAL OF MINUTES
Member Bill Marlow moved to approve the minutes of July 15, 1994 as presented. Vice-
Chairman Dick Broders seconded the motion which carried by unanimous vote.
CERTIFICATION OF THE ASSESSOR'S 1993 ASSESSMENT ROLLS
The Board reviewed the Assessor's Certificate of Assessment Rolls to the County Board of
Equalization subscribed and sworn to before the County Auditor. The total County assessed value
as of July 30, 1994 is $1,667,409,320. Vice-Chainn~n Dick Broders moved to accept the
Assessor's Certificate of Assessment Rolls. Member 'Bill Marlow seconded the motion which
carried by a unanimous vote.
HEARING WAIVERS
Member Bill Marlow read the Hearing Waivers into the record that were received from the
following Petitioners:
Li-Li Mei Raiguel
BOE: 94-05-R
PN: 942 600 402
James R. Leamon
BOE: 94-11-LO
PN: 984000403
ft
'-.I 100% Recycled Paper
BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 17, 1994
Page 2
HEARING W AIYERS - Continued
Thomas & Jean Moore
BOE: 94-37-R
PN: 998700 037
The corrected market values were agreed upon by each Petitioner and the Assessor's Office. (See
Attached)
HEARINGS
Paul W. Palmer
1524 Larson Lake Road
Chimacum, W A 98325
BOE: 94-01-LO
PN: 801 151 008
Paul W. and Rachel Palmer were present. Jack Westerman and Will Butterfield were present on
behalf of the Assessor's office. Chairman James A. DeLeo explained the hearing process and
swore them in. Mr. Palmer stated that he is concerned about the newly adopted Critical Areas
Ordinance and how it will limit the use of his property. He is especially concerned about the
wetland restrictions, although he has not talked to a County Planning Department representative
regarding the specific wetlands issues on his property. He does not have plans for development.
Mr. Palmer added that he has paid taxes for "highest and best use" on the property since 1956,
although he uses the land for farming and timber production only. He and his wife have chosen
not to file for an "open space" designation because of the penalties and taxes that would be levied
if the land is developed in the future.
Jack Westerman explained that he talked with the Palmers in 1991 about the option of filing for
an "open space" designation that would reduce their taxes. Without that designation, even though
the land is used for farming and timber, it will have to be assessed at "fair market value", Mr.
Westerman added that the Critical Areas Ordinance has not been in place long enough for their
office to gather data on how it will effect the market value of property in the County.
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.
Richard K. Call
1910 Walnut Street
Port Townsend, W A 98368
BOE: 94-02-R
PN: 985 210 101
Richard Call was present. Robert Kingsley was present on behalf of the Assessor's office.
Chairman James A. DeLeo explained the hearing process and swore them in. Mr. Call stated that
low income rental housing, constructed in his neighborhood, has decreased his property value.
There are six houses already built and two more are planned. These houses weren't built at the
time of the Assessor's last valuation.
BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 17, 1994
Page 3
Mr. Kingsley stated that there are no recent sales in the area to indicate if property values have
decreased because of the addition of low income housing.
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.
Arthur & Leah Grossman
5471 N.E. 200th Place
Seattle, W A 98115
BOE: 94-03-R
PN: 965300 026
Arthur Grossman was present. Robert Kingsley and Jack Westerman were present on behalf of
the Assessor's office. Chairman James A. DeLeo explained the hearing process and swore them
in. Mr. Grossman stated that he received an assessment of $190,675 just after he purchased the
property in August, 1993 for $172,500. For comparison, he used examples of units at Kala Point
that were built in 1989 and have more square feet and a two car garage. His unit is almost 400
square feet smaller, with a one car garage and was built in 1982. He presented three sales of the
larger units in the last two years. These units sold for $80,000-$100,000 more than his.
Mr. Kingsley said that Mr. Grossman's unit may be over-assessed if he only paid $172,500. He
added that Mr. Grossman did not talk to the Assessor's Office before the hearing to see if they
could come to an agreement.
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.
Kenneth R. Alexander
317 S.W. 177th Street
Seattle, WA 98166
BOE: 94-07-LO
PN: 950 100 708
Kenneth Alexander was present. Robert Kingsley and Jack Westerman were present on behalf of
the Assessor's office. Chairman James A. DeLeo explained the hearing process and swore them
in. Mr. Alexander stated that his lot is a wetland. When he bought the property several years
ago, he planned to fill it in so that he could build or park an RV there. It is Mr. Alexander's
understanding that the regulations regarding wetlands have changed and he would not be able to
fill it in. He has not had representatives from the County Planning Department out to evaluate
the property.
Jack Westerman explained that the lot next to Mr. Alexander's has been filled in. It sold in
December, 1993 for $25,000. He said that Mr. Alexander's lot is assessed at about 15% of that
selling price because it is not buildable.
Member Bill Marlow asked if the lot is completely covered with water? Mr. Alexander said that
it is at high tide.
BOARD OF EQUALIZATION MEETING MINUTES. AUGUST 17, 1994
Page 4
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.
Chairman DeLeo adjourned the meeting until August 18, 1994 at 10:00 a.m.
MEETING ADJOURNED
JEFFERSON COUNTY
OARD OF EQUALIZATION
Richard A. Broders, Vice-Chairman
t-c
William S. Marlow, Member
AS! ;SMENT ROLL CORRECTIe' ~~
AGREED TO BY THE TAXPAYEk
Completion of this form will withdraw your petition from the County Board of Equalization.
This is to notify the BOtE. 9t/-05-J!? County Board of Equalization that the assessor and taxpayer
have signed this agreement as to the true and fair value of the taxpayer's property. The agreed upon value Is the
value as of January 1 of the year in which the property was last revalued by the assessor according to a revaluation
cycle approved by the Department of Revenue. "
14 - 0;:; - 12
L/-L,'/t?e.i 1!1919'cJlE..L-
,
102- 6oo-40z.
/9&1/
PETITION NO.:
TAXPAYER:
PARCEL NO.:
DATE OF REVALUATION: January I,
July 31,
New Construction
THIS WILL EFfECT 'fAXES FOR. YEAR 19 q/7
Assessor's'determination of value on that date:
Land 1
Improvements/Bldgs. 1
Personal Property.., 1
CropsITimber/Minerals S
TOTAL S
f3?'oo
,7, {q() ,
"'V5- b '10
Actual true and fair value on that date:
Land
Improvements/Bldgs.
Personal Property
CropsITimber/Minerals
TOTAL
1 A~ 00
1 L.J30D
1
1
S (d.-00 0
REASON FOR CHANGE: ~60&,j// or ,tJrql2t'RiY
# 4# .sU.8~7'ft/l-r/,q-c- ~e:L>V?l;/o/,/, /AI
/;)1'.-. '1b Ulf/Ptriol'i oF" rlliZ" 41o~l/
'v L '/ L 1- J~'
e SiN~~/d
Sign.uure or As:s.essor q
FORM REV 6<l11078 (8-92)
Prop>r< ... ~ic>... with one completed
<opy to uch or the followlnz:
Owner{.)
IIoard or EquoJiDtlon
County ADtssor
,
'Ifi/,*c!~ r€"o ,
/J71A1-eKGT vfrv(/o
#oA/le.
ASSESSMENT ROLL CORRECTIONS
AGREED TO BY THE TAXPAYER
Completion of this fonn will withdraw your petition from the County Board of Equalization.
This Is to notify the .JEFFt3<SON County Board of Equalization that the assessor and taxpayer
have signed this agreement as to the true and fair value of the taxpayer's property. The agreed upon value Is the
value as of January 1 of the year In which the property was last revalued by the assessor according to a revaluation
cycle approved by the Department of Revenue. '
bOG.. 9L.\ - 11- L.-O
J'AMI~S R, \ FA"'1()f'...\
PARCEL NO.: Cl64 Om 403
DATE OF REVALUATION: January I, \"1 q I
July 31,
PETITION NO.:
TAXPAYER:
New Construction
"
THIS WILL EFFECT TAXES FOR YEAR 19 Cj 5
Assessor's determination of value on that date:
Land S q con
,
ImprovementsfBldgs. S
Personal Property., S
Cro~~~~btfMinerals i~toC()
Actual true and fair value or:t that date:
Land
ImprovementsfBldgs.
Personal Property
CropsfTimber/Minerals
TOTAL
s ~OOO
s
s
s
s
30c0
,
REASON FOR CHANGE:~A1ZkFT DATA
,
()~ R ~~
SiEtyur< of Tupayer
R~w^*-, 1<;/Y1~
Signature of As:s.essor
fropa... In ~ocalt wlth """ completed
<<>f'11C each of tho f01lowln::
Owner{.)
600nI of EquoII_
County.........,..
FORM RfV ~ 0018 (8.'1)
ASSESSMENT ROLL CORRECTIONS
AGREED TO BY THE TAXPAYER
Completion of this fonn will withdraw your petition from the County Board of Equalization.
This is to notify the J E F FER SON County Board of Equalization that the assessor and taxpayer
have signed this agreement as to the true and faIr value of the taxpayer's property. The agreed upon value Is the
value as of January 1 of the year in which the property was last revalued by the assessor according to a revaluation
cycle approved by the Department of Revenue.
PETITION NO.:
TAXPAYER:
PARCEL NO.:
DATE OF REVALUATION: January I,
July 31, 1993
94-37-R
THOMAS & JEAN MOORE
998 700 037
New Construction
THIS WILL EFFECT TAXES fOR YEAR 19 95
Assessor's determination of value on that date:
Land ~ 63.250
Improvements/Bldgs. ~ 2 0 1 .615
Personal Property", ~
CropslTimber/Minerals ~
TOTAL ~264. 865
Actual true and fair value on that date:
Land
Improvements/Bldgs.
Personal Property
CropsfTimber/Minerals
TOTAL
~ 63.250
~181,940
~
~
~2 4 5 . 190
REASON FOR CHANGE:
INFORMATION NOT PREVIOUSLY REVEALED.
,
. @bt,51f1(n~
Slgn.,u~~
I ~ y.._Q
Sign;ature of Assessor
9f~~cnz
Prepare ~ ~lQt. with one compIe..,j
copy to uch of the following:
Owner(.)
Boord of EquaIlWlon
County Assessor
FORM REV'" 0078 (8.92)