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Home My WebLink AboutM102694 Jefferson County Board of Equalization TELEPHONE: 385.9100 COURTHOUSE P.O. BOX 1220 PORT TOWNSEND, WASHINGTON 98368 r-'c6c ,', .~~ '~' :'. ,("';;;s' I, ~: i -~ .- -'- - . ---=-> ~.-- ,& ,_, '~"c.1 _",__ ,~ f;:';~), - /---......" -,--_.: . 11-, , :'o:.,};);_;; ,- " ~1?,;t:" " - _ 1':--/ ,If lA"',, r,J"':, ~I' C":. ',;;; ,"I -" ',' ~"',."",'..,:~,Y",',,,,,' ..d1 "j' '. ~",>:,.h~. '/c~r.,',-,'l,.' "~,,,_,~'h.'i"(;~,',,;"" ":,.,'":,',,ff,~,i ".' '_', 'I',' ~\,~ ;Ii '-{~- ""j -".~:; - " :fr ~:~-;hi - :ij :L'__~;-" "':. ,'i_",. ,'r;':- '"I ~r';.{;,'k. " ,1ll, ' "I"" .; ''->f-f, ,"'" - ,',' "', _,'l${ I' 't:,,,,..~'1II,1 c '~-.. L. ' ,.l", ." .-=_,,,,\~~,,__-__-.w-r ~~"c:~~;,:~,'~, :~ JEFFERSON COUNTY BOARD OF EQUALIZATION ,-,,, MINUTES OCTOBER 26, 1994 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 9:30 a.m. Vice-Chairman Richard A. Broders and Member William S. Marlow were also present. APPROVAL OF MINUTES Member Bill Marlow moved to approve the minutes of August 17, 18 and 24, 1994 and September 28 and 29, 1994 as presented. Vice-Chairman Dick Broders seconded the motion which carried by a unanimous vote. HEARING WAIVERS Chairman DeLeo read the Hearing Waiver into the record that was received from the following Petitioner: George Casprowitz BOE: 94-50-R PN: 601 323 015 The corrected market value was agreed upon by the appellant and the Assessor's Office. (See Attached) Patrick and Bonnie Rodgers P.O. Box 62 Brinnon, W A 98320 HEARINGS BOE: 94-54-R PN: 502 023 019 Patrick Rodgers was present. Robert Kingsley was present on behalf of the Assessor's Office. Chairman DeLeo explained the hearing process and swore them in. Mr. Rodgers stated he has a great deal of experience in statistics and analysis. He explained that he is not protesting the value of the house, he is protesting the method used by the Assessor's office to value property. He presented to the Board for review, a chart based on sales located near his property. He has a 150 foot lot that will only support a 2 bedroom house based on density and the septic tank location. He feels the Assessor's office should use a method similar to the chart he presented and offered to assist the Assessor's office with designing a new system. ft "" 100% Recycled Paper BOARD OF EQUALIZATION MINUTES - OCTOBER 26,1994 Page 2 Robert Kingsley explained that the Assessor's office currently values waterfront property using a front foot chart. He feels all waterfront property is undervalued. Waterfront property is becoming more and more valuable and no matter what value per front foot is used, sales indicate that the valuation of the Assessor's office is below market value. With mass appraising the goal is to reach a range of values that are consistent with one another rather than pinpointing specific values. The Assessor's chart achieves that goal and is easily understood by the public. 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. Jack lacolucci 140 Hurricane Ridge Dr. Sequim, W A 98382 BOE: 94-04-LO PN: 801 324 009 Jack lacolucci was not present but did send a letter to serve as his testimony. Bob Shold was present on behalf of the Assessor's office. After Chairman DeLeo swore him in he commented on comparable sales in the area. According to Mr. lacolucci's letter he feels those sales are not comparable to his because they all have timber. Mr. Shold stated a number of the parcels have been logged off but he is not sure if the logging occurred before or after the sale. The Assessor's office does not assess timber on property. Mr. Shold researched the sales affidavits and found no indication of a value assigned to the timber. After reviewing Mr. lacolucci's letter and hearing the testimony of the Assessor's office representative the Board concurred to conduct an inspection of the property and make a determination at a later date. Gary Lafrentere 21423 4th Place S. Des Moines, W A 98198 BOE: 94-51-LO PN: 701 344 026 Gary Lafrentere was not present. Will Butterfield was present on behalf of the Assessor's office. Chairman DeLeo swore him in. Mr. Butterfield stated that this is somewhat difficult to approach without the Appellant present. The job of the Assessor's office is to reflect the market value of property. There has been a lot of activity in the area of the subject property. The property has access, water from a community water system, power and access to the waterfront. After presenting sales of comparable property he explained how the subject property was valued. At the close of the hearing the Board concurred to conduct an inspection of the property and make a determination at a later date. Rocky Brook Hydroelectric 11225 SE 6th, Ste. 100 Bellevue, W A 98004 BOE: 94-47-C PN: 602282004 No representatives from Rocky Brook Hydroelectric were present. Since this property is valued by the State Department of Revenue, State representatives Gary Wright and Richard Cormere were present to give testimony. The State recommends the land value be reduced to $32,400 and the BOARD OF EQUALIZATION MEETING MINUTES - Page 3 improvement value be reduced to $555,000 due to the problems they are having with water. The utilities department did an extensive cap rate study and it was decided that the cap rate would be raised. Member Bill Marlow asked if the State had contacted the appellant about their recommendation? They stated that they had not. He asked if they were going to contact the appellant? They stated they were not. Without knowing if the State's recommended lower valuation is acceptable to the appellant the Board is unable to make a determination at this time. After further discussion the Board concurred to conduct an inspection of the property and make a determination at a later date. DETERMINATIONS John R. Hansen BOE: 94-16-C through 94-36-C Member Bill Marlow stated for the record that due to a conflict of interest Vice-Chairman Dick Broders did not hear this case and was not involved in conducting an inspection of the property or in making the determinations. The other Board members reviewed all the information provided and conducted an inspection of the property. Since there is no property similar to the appellant's in Jefferson County, the sale of the appellant's property constitutes market value. The Board determined that the Assessor's valuation accurately reflects fair market value of all but two of the parcels. Member Bill Marlow moved to overrule the Assessor's valuation of $1,721,910 for parcel number 901 014 007, BOE 94-16-C and reduce it to $1,396,225 and to overrule the Assessor's valuation of $40,000 for parcel number 932 800 025, BOE 94-32-C and reduce it to $20,000. Chairman DeLeo seconded the motion. The motion carried. Member Bill Marlow moved to sustain the Assessor's valuation of the remaining parcels being appealed. Chairman DeLeo seconded the motion. The motion carried. (See also minutes of August 24, 1994) Arthur and Leah Grossman BOE: 94-03-R PN: 965300 026 After reviewing all the information provided and conducting an inspection of the property the Board determined the Assessor's valuation accurately reflects fair market value of the property. Member Bill Marlow moved to sustain the Assessor's valuation of $190,675. Vice-Chairman Dick Broders seconded the motion which carried by a unanimous vote. (See also minutes of August 17, 1994) MEETING ADJOURNED ~/) : At ~ fJufr {,./\ Erin K. LUn gren, lerk of the Board JEFFERSON COUNTY ARD OF EQUALIZATION Ii hairman (' ASSESSMENT ROLL CORRECTl liS AGREED TO BY THE TAXPAYER 'L .lpletion of this form will withdraw your petition from the, County Board of Equanzation. This is to notify the .T"F:FF"F:R SON County Board of Equanzation 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 I 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.: 94-50-R TAXPAYER: GEORGE CASPROWITZ PARCEL NO.: 601-323-015 DATE OF REVALUATION: January I, 1994 July 31, New Construction THIS WILL EFFECT TAXES FOR YE.A.,R 19 95 Assessor's determination of value on that date: Land S ImprovementsfBldgs.' S Personal Property,., S CropsfTimberfMinerals S TOTAL S 25,550 69,680 95.230 Actual true and fair value on that date: Land S 25,550 ImprovementsfBldgs. S 64,275 Personal Property S CropsfTimberfMinerals S TOTAL S 89,825 REASON FOR CHANGE: . REVISION OF DEPRECIATION AS PER CONVERSATION WITH OWNER 4 1(''7,1- .91" .,..tu;e of Assessor FORM REV '" 0078 (8-92) P...paro kl trip/bte with one completed copy to each or the followtnr- Owner{,) Board of EquaIlzWon County "-ssor RECEIVED SEP 30 1994 JEfFERSON CC.:'~~( ,4SS2.:):::