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JEFFERSON COUNTY BOARD OF EQUALIZATION
MINUTES
AUGUST 15, 1995
Jefferson County Board of Equalization
TELEPHONE: 385.9100
COURTHOUSE
P.O. BOX 1220
PORT TOWNSEND, WASHINGTON 98368
William S. Marlow
Richard A. Broders
James A. DeLeo
Chairman
Vice-Chairman
Member
Chairman William S. Marlow called the meeting to order at 9:30 a.m. Member James A. DeLeo was
present. Vice-Chairman Richard A. Broders arrived shortly after the meeting began.
APPROVAL OF MINUTES
Member DeLeo moved to approve the minutes of July 14, 1995 as presented. Chairman Marlow
seconded the motion. The motion passed.
HEARING WAIVERS
Chairman Marlow read the petition withdrawals and assessment corrections into the record that were
received from the following Petitioners:
Victor & Diana Koenig
Andrew P. Dillon
James & Norma Hill
Jay Richardson
SEAFIRST BANK
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"
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Bill & Nola Bell
BOE 95-0l-LO
BOE 95-02-R
BOE 95-04-R
BOE 95-l0-LO
BOE 95-28-LO
BOE 95-29-C
BOE 95-30-C
BOE 95-31-C
BOE 95-37-R
PN: 940800002
PN: 937800 119
PN: 001195 117
PN: 601 324009
PN: 901 024047
PN: 901 024035
PN: 989 704 206
PN: 989704203
PN: 011 282020
Member DeLeo moved to accept the petition withdrawals and the assessment corrections that were
received. Chairman Marlow seconded the motion. The motion passed.
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BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 15, 1995
Page 2
HEARINGS
Lawrence McCoy
8922 Jewel Terrace
Anchorage, AK 99502
BOE: 95-03-LO
PN: 936904504
Lawrence McCoy was not present. The Assessor's office representative, Will Butterfield, was sworn in
by Chairman Marlow, Mr. Butterfield stated the assessed value of this parcel is $3,000 and Mr. McCoy
believes that the property is worthless since it is only 12 feet wide and is just a recorded easement for
access to another parcel. While the Assessor's office agrees that the property is over valued they do not
agree that the property is worthless, Mr. Butterfield stated the Assessor's office is willing to lower the
value to the purchase price of $500, but he has been unable to reach Mr. McCoy over the last two weeks
to find out if this is acceptable to him,
Mr. Butterfield will try again to contact the appellant regarding the offer. If successful and Mr. McCoy
agrees to the lower value, he will contact the Board prior to their decision on this matter
Michael and Elvan Habicht
41 Molenda Lane
Port Townsend, W A 98368
BOE: 95-Il-R
PN: 947400067
Michael and Elvan Habicht were present. Robert Kingsley was present on behalf of the Assessor's office.
Chairman Marlow explained the hearing process and swore them in, Mr. Habicht stated that since the
property was assessed, changes have occurred which he feels devalue the property. The neighbors have
built a 60' long corrugated metal industrial building which blocks their view, and it is believed that the
neighbors are planning to operate a sheet metal business out of the building. The Habicht's stated they
would not have purchased the property if the building had been there. They feel it is an eye sore and
would affect any sale of their property, A photograph was then presented as evidence for the Board to
reVIew,
Robert Kingsley stated this situation is subject to opinion, While one individual may think the building is
a detracting factor, another may not. There have been no sales in the area that indicate the presence of
the building has reduced the value of the Habicht's property, The property is currently assessed at
$142,795 and the Habicht's are requesting it be reduced to $114,235. Mr. Kingsley doesn't believe the
building significantly impacts the property enough to constitute the amount of reduction they are asking
for.
After hearing the testimony of both parties the Board concurred that they would conduct an inspection of
the property and make a detennination at a later date
BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 15, 1995
Page 3
Jack and Mildred Molenda
317 S.W. 177th Street
Seattle, WA 98166
BOE: 95-13-LO
95-14-R
PN: 947400065
947 400 066
Jack and Mildred Molenda were present. Robert Kingsley was present on behalf of the Assessor's office,
Chairman Marlow explained the hearing process and swore them in. Ms. Molenda stated they would
never have built their home where it is if they had known that a neighbor was going to build a 30' by 60'
metal building on the lot directly above theirs, She added that this type of building doesn't belong in an
area of view property and consequently has reduced the value of their property, If they decide to sell the
property, she is certain it will be difficult because of the commercial building in their view, When the
neighbors first began constructing the building they informed the Molenda's that they were constructing a
three car garage and shop, This would have been fine if it had been compatible with the neighborhood,
not the commercial building that was built. Further discussions with the neighbors lead the Molenda's to
believe that they are planning to operate a sheet metal business out of the building, The Molenda's and
other neighbors tried to stop the construction but were unsuccessfuL
Robert Kingsley stated he visited the site and took a photograph of the building from the Molenda's front
porch which he presented to the Board for review, The Molenda's property is considered view property
over looking Discovery Bay, The metal building is viewed from the opposite side of the property, He
feels that a perspective buyer would be enamored with the view of the water and that the metal building
would not have an impact on a potential sale The Molenda's are requesting the value be reduced from
$146,620 to $117,000 for one parcel, and $24,000 to $19, 000 for another. Mr. Kingsley believes there
is no evidence that supports a reduction in value for the amount the Molenda's are asking for.
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,
Robert Chuck and Judy Hawks
3623 Longview Valley Road
Sherman Oak, CA 91423
BOE: 95-15-R
PN: 965500001
Robert Chuck and Judy Hawks were not present. Assessor Jack Westerman was sworn in by Chairman
Marlow, Mr. Westerman presented the Board with an area map of the subject property and a letter the
Assessor's office sent to the appellant. The letter reported that the property is located on Kala Heights in
Kala Point and is currently assessed at $192.560, Mr. Chuck and Ms, Hawks are requesting the property
value be reduced to $170,000 due to a decline in the real estate market. The Assessor's office does not
agree that the market is declining with regard to the townhouses in Kala Point. There have been three
bluff townhouse unit resales in 1995. All of which sold for more than the current assessed value which is
based on the market value as of January I, 1992, He is not convinced that the
townhouses have gone down in value, The assessment may be somewhat high, but the best indicator of
value for the appellants property is their purchase price of$183,OOO in 1993, Since Jefferson County is on
BOARD OF EQUALIZA TION MEETING MINUTES - AUGUST 15, 1995
Page 4
a four year evaluation cycle, adjustments in value are not made every year a sale takes place, If the Board
makes an adjustment to the appellants property the Assessor's office recommends they also make an
adjustment to the adjacent unit for the purpose of equity. Mr. Westerman then read the Assessor's office
recommended value reductions.
After reviewing the information submitted by the appellant the hearing the testimony of the Assessor the
Board concurred to conduct an inspection of the property and make a determination at a later date.
Herbert and Anna Westfall
9312 S.E. Shoreland Drive
Bellevue, W A 98004
BOE: 95-05-R
PN: 602242012
Herbert Westfall was present. Bob Shold was present on behalf of the Assessor's office, Chairman
Marlow explained the hearing process and swore them in, Mr. Westfall stated that most of his concerns
are stated in his petition, however, he added that due to the configuration of his property he doesn't
believe that there is 300 feet oflow bank waterfront, which as he understands, was the primary basis for
the valuation, Another point included in the petition, which may be premature, but nevertheless affects
the property value, is the indian rights court case Mr. Marlow agreed that at some point in the future
that may be a determining factor, however, it has no bearing on this appeal since the Board is only
concerned with contributing factors as of the date the property was assessed. Mr. Westfall stated he
realizes that is a small issue at this time, Aside from that, his property value was increased by
approximately 25% from the last assessment. He feels the value is too high since the real estate market
has been flat.
Bob Shold presented a worksheet and a location map of the appellants property and stated that the actual
water frontage is more than 300 feet due to the curve of the property. The method of the Assessor's
office is to square off the curve and calculate only the perpendicular distance from one corner of the
parcel to the other. Of the 300 feet there is 100 feet that the appellant feels is not low bank and should
not be value as such, If the Assessor's office had valued the property according to 200 feet oflow bank
and 100 feet of medium bank the rates would have been different. Mr. Shold is not certain that there is
300 feet oflow bank and stated the Board may want to look at that when they visit the property, He
added that there has only been one sale near Mr. Westfall's property. While it may not be comparable
since the house is older and there is less property and less waterfront, it did sell for $300,000 in 1993,
Mr, Westfall's property is assessed at $368,275,
Discussion ensued regarding water availability and the Assessor's methods used to calculate value for
tidelands and the height of banks,
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,
BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 15, 1995
Page 5
Eiichi Yamashita
902 E. Allison Street
Seattle, WA 98102
BOE: 95-12-LO
PN: 601282001
Eiichi Yamashita was present. Will Butterfield was present on behalf of the Assessor's office. Chairman
Marlow explained the hearing process and swore them in, Mr. Yamashita stated he has owned this
property since 1947 and has never been able to develop it due to lack of access, He is in the business of
oyster farming and would like to put in a road to access the tidelands but is unable to because his
property is landlocked and the adjacent property owners will not grant an easement. Since he is unable to
utilize his land for any purpose he feels it has very little value, He currently conducts aquaculture an
business with the use of floats, thereby utilizing the tidelands through access by water. Access by land
would ease the process immensely by allowing him to establish a base to store equipment and supplies for
the business.
Mr. Butterfield stated the Assessor's office sympathizes with Mr. Yamashita and have tried to reflect a
fair amount of reduction by lowering the property value by 80% due to excess front footage, the access
problem, high bluff and ravines. High bank waterfront property around the Coyle peninsula has typically
been valued at $350 per front foot. Mr. Yamashita's property is valued at approximately $70 per front
foot. There are extreme limitations on this property, but it is difficult to determine to what degree they
affect the value. Any nlrther reduction in value would need to be determined by the Board.
After further discussion the Board concurred to conduct an inspection of the property and make a
determination at a later date.
Chairman Marlow adjourned the meeting until August 16, 1995 at 9:30 a,m,
Attest:
C .
. 'LGlI\... "-
Erin K. Lundgren,
JEFFERSON COUNTY
BOARD OF EQUALIZATION
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Richard A. r ders, Vice-Chairman
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es A. DeLeo, Member