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HomeMy WebLinkAboutM090795 Jefferson County Board of Equalization TELEPHONE: 385.9100 COURTHOUSE P.O. BOX 1220 PORT TOWNSEND, WASHINGTON 98368 r'~f. ,',,-' .~, e ~ ~7r,' .~ .~, ,I~ ~~ /,-",- _!l . ~' if -,,;t ~. ~ I .~':,~ c~ >'~.' ,1,' ,.,~" ft.'" ;. h' #' ,,,,. " ,'''II . jo- ~, ' ~!1 " II ~~; _ - r'" ~, "p. ',., ,.," " 1ll ' ,~ ,_ I' ~';;:~I1'!..~~'''U~- "w.~-.~,_J"" d:~' -,,,,",,,,-, - - _ ~e:?----=.. ..;~:;::-~_'.-::---=;. JEFFERSON COUNTY BOARD OF EQUALIZATION MINUTES SEPTEMBER 7,1995 William S. Marlow Richard A. Broders James A. DeLeo Chairman Vice-Chairman Member Chairman William S. Marlow called the meeting to order at 11:00 a,m. in the presence of Vice- Chairman Richard A. Broders and Member James A. DeLeo. APPROVAL OF MINUTES Vice-Chairman Broders moved to approve the minutes of August 15,16, and 17, 1995. Member DeLeo seconded the motion which carried by a unanimous vote, DETERMINATIONS Larry McCoy 8922 Jewel Terrace Anchorage, AK 99502 BOE: 95-03-LO PN: 936904504 After conducting an inspection of the property and reviewing all the information submitted by both parties the Board agreed that the property does have some value and concurred to reduce the property value based on the square foot value of an average lot in that area, These calculations indicated a value close to $500. Additionally, the Assessor's representative testified during the hearing that their office was willing to reduce the value to the purchase price ofthe property, which was $500. Member DeLeo moved to reduce the land value of the parcel from $3,000 to $500. Vice-Chairman Broders seconded the motion which carried by a unanimous vote. (See also minutes of August 15, 1995) .. '-J 100% Recycled Paper BOARD OF EQUALIZATION MINUTES - SEPTEMBER 7,1995 Page 2 Herb & Anna Westfall 9312 SE Shoreland Dr. Bellevue, W A 98004 BOE: 95-05-R PN: 602242 012 Chairman Marlow stated the Board conducted an inspection of the property and reviewed the testimony and information presented at the hearing, This appeal was based on the Assessor's method of evaluation of waterfront property. It was argued that the property was valued entirely as low bank rather than half low bank and half medium to high bank. The method used by the Assessor's office was to square off the curve and calculate only the perpendicular distance from one comer of the parcel to the other. Had the entire width of the property been valued using the appropriate front footage rate for both low bank and medium bank, the value would have been higher than the current assessed value. After further discussion the Board concurred that the Assessor's value is fair. Vice-Chairman Broders moved to sustain the Assessor's valuation. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of August 15, 1995) Michael & Elvan Habicht 41 Molenda Lane Port Townsend, W A 98368 BOE: 95-11-R PN: 947400067 Jack & Mildred Molenda 51 Molenda Lane Port Townsend, W A 98368 BOE: 95-13-LO 95-14-R PN: 947400065 947 400 066 Hein Family Trust 9731 Stanford Ave. Garden Grove, CA 92641 BOE: 95-16-R PN: 947400068 These individuals all appealed their property value based on a neighbor constructing an industrial metal building which they feel affects their views and subsequently negatively affects the value, The Board inspected each parcel, reviewed all the testimony and information presented at the hearings and determined that there was not enough evidence provided by the appellants to justify a reduction of value for their property. Member DeLeo moved to sustain the Ass~ssor's valuation of each parcel. Vice-Chairman Dick Broders seconded the motion which carried by a unanimous vote. (See also minutes of August 15, & 16, 1995) Gary & Mary Kaiser 333 Lawrence Street Port Townsend, W A 98368 BOE: 95-18-LO PN: 989704202 The Board conducted an inspection of the property and reviewed the testimony and information presented at the hearing. This appeal is based on building restrictions as a result of the City of Port Townsend's regulations. After of brief discussion the Board concurred to reduce the value by 20% due to parking and access restrictions. Vice-Chairman Broders moved to reduce the land value from $78,750 to $63,000. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of August 16, 1995) BOARD OF EQUALIZATION MINUTES - SEPTEMBER 7,1995 Robert Chuck & Judy Hawks 3623 Longview Valley Road Sherman Oaks, CA 91423 BOE: 95-15-R Page 3 PN: 965500001 After conducting an inspection of the property and reviewing the testimony and information presented at the hearing the Board concurred to reduce the property value to the amount it was purchased for in 1994, due to the fact that no comparable sales have occurred to indicate an increase in value. Vice-Chairman Broders moved to reduce the land value from $25,000 to $20,000 and the improvement value from $167,560 to $163,000 for a new total value of $183,000. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of August 15, 1995) The value of the adjacent property which mirrors this property will be equalized at a later date. T. Kenneth Tang 1209 Fifth Ave. N. Seattle, W A 98109 BOE: 95-19-LO 95-20-LO 95-21-LO 95-22-LO 95-23-LO 95-24-LO 95-25-LO 95-26-LO PN: 947400040 947400041 947 400 047 947 400 048 947 400 049 947 400 057 947 400 058 947 400 059 Vice-Chairman Broders stated that even though both parties agreed at the hearing that it would not be necessary for him to excuse himself from this case, he will abstain from making a decision on these appeals. Chairman Marlow stated the Board conducted an inspection of the property and reviewed the testimony and information presented at the hearing. The lots under appeal are located in Discovery Bay Village and are believed, by the Appellant, to be unbuildable due to restrictions in an existing contract between himself and two adjacent property owners. The contract may state the lots are unbuildable, however, a building permit has never been denied and there is no documentation with the County to support this claim. Chairman Marlow moved to sustain the Assessor's valuation on the basis that no documented evidence was provided that proves the property is unbuildable. Member DeLeo seconded the motion. The motion passed, (See also minutes of August 16, 1995) Delmar & Georgia Evans 1529 Washington Street Port Townsend, W A 98368 BOE: 95-27-R PN: 989703404 The value of this property located at 1529 Washington street in Port Townsend is being appealed due to loss of view and deteriorating conditions of the house. The Board conducted an inspection of the property and reviewed the testimony and information presented at the hearing. It was decided that a reduction in value for the view loss is not justifiable at this time. However, due to the deteriorating conditions of the house the Board concurred to reduce the improvement value by using a lower percent good factor. Vice-Chairman Broders moved to reduce only the improvement value from $89,755 to $85,723 for a new total value of$191,348. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of August 16, 1995) BOARD OF EQUALIZATION MINUTES - SEPTEMBER 7,1995 Page 4 Eiichi Yamashita 902 E. Allison Street Seattle, W A 98102 BOE: 95-12-LO PN: 601282001 The Board conducted an inspection of the property located on the Coyle Peninsula and reviewed the testimony and information presented at the hearing. This appeal is based on the inability to develop the property due to lack of access. The Board agrees that there are serious problems with this parcel due to lack of access, high bluff and ravines, however the property does have some value. A reduction of 40% was given for depth. Vice-Chairman Broders moved to reduce the land value from $184,800 to $62,400. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of August 15, 1995) HEARINGS Harmon/Mulligan Enterprises 365-1l8th Ave. SE Ste.1l8 Bellevue, W A 98005 BOE: 95-34-C PN: 948303001 No representative was present on behalf of Harmon/Mulligan Enterprises. Chairman Marlow swore in Assessor Jack Westerman. He stated the appellant purchased the land in 1984 for $256,300 and is now requesting the land value be reduced to $100,000. The Claridge Court apartment complex located next to Safeway was later built on the land to serve as federal government subsidized housing, The appellant believes the Assessor's office did not consider restrictive covenants contained in loan documents, during the evaluation of the property. Mr. Westerman stated that while the appellant is restricted from freely raising rents he is guaranteed income. He presented comparable property which had been assessed by the Department of Revenue. He also provided the Board with all the information used to assess the appellants property and advised them that income information can be reviewed, but not photocopied. This property was primarily assessed using a cost approach. Mr. Westerman added that the comparable property was previously valued at $800,000 and was appealed to the State Board of Tax Appeals. This property is now valued at $1,400,000, and is subject to the same covenants, but has not been appealed. If there was truly a problem with subsidized housing affecting the value, this property would have been appealed again. The Department of Revenue did a study in the late 1980's on the sales of subsidized housing to determine if there was a reduction due to subsidized housing restrictions, and found that these properties sell approximately the same as non-subsidized housing, Typically subsidized housing has no vacancies and several individuals on waiting lists. After hearing the Assessor's testimony the Board concurred to make a determination at a later date. BOARD OF EQUALIZATION MINUTES - SEPTEMBER 7,1995 Page 5 Donalda Porter P.O. Box 545 Molalla, OR 97038 BOE: 95-32-LO 95-33- LO PN: 954600 125 954600 101 Donald Porter was present. Robert Kingsley was present on behalf of the Assessor's office. Ms. Porter stated that her family's lots are grouped together and assessed as one large piece of property while all the other lots located in this tract are assessed individually. The Assessor's office has been provided with an engineers report showing the limitations of each lot. The property has been in probate and is nearing finalization. Once the fiduciary report is received and the title is clear the family will exchange interests in the individual lots, Additionally, there has been a land slide on one of the lots which caused damage to the property. Chairman Marlow asked if Ms. Porter has been denied a building permit? Ms. Porter stated she was verbally denied a building permit, although she has not actually applied one, Robert Kingsley explained that Ms. Porter's lots are recorded under one parcel number and the Assessor's office values individual parcel numbers not individual lots. He suggested that if she wants the lots assessed individually she could divide them so that each lot is assigned a separate parcel number and a separate value. He cautioned that the assessment of the lots individually may be more than the assessment of the lots as a whole. Mr. Kingsley then presented comparable sales to Board to review. He added that Ms. Porter may want to consider having a fee appraisal done if she wants to know the value of each individual lot. 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. Soskin Family Trnst 612 Wilson Port Townsend, W A 98368 BOE: 95-06-LO 95-07-LO 95-08-LO 95-09-LO PN: 948 603 402 948 603 403 948 603 404 948 603 405 Mr. Soskin and Assessor Jack Westerman were present. Chairman Marlow explained the hearing process and swore them in. Mr, Soskin stated that his appeal is based on the inability to use his property as a result of a temporary moratorium imposed by the Jefferson County Board of Commissioners. The Economic Development Council had encouraged him to invest in the community and build small industrial buildings. He purchased the land, including water and power but when he applied for the permits he was told there was a moratorium on water. Since he had already paid for water he was forced to go to court to settle the matter and won after four months. The next time he applied for permits he was informed that there was a building moratorium in effect. He expects a tax reduction for the period of time he was unable to use his property due to the moratorium. BOARD OF EQUALIZA nON MINUTES - SEPTEMBER 7, 1995 Page 6 Jack Westerman presented a map of the parcels for the Board to review, Parcel numbers 948- 603- 401, 948-603-404 and 948-603-405 were purchased together in July of 1993 for $55,300. In 1992 they had been assessed a total value of$39,800. Parcel Number 948-603-402 was purchased in September of 1993 for $7,000 and is assessed at $2,000. He presented a query of sales which occurred after 1993 and stated there has not been much activity, however the sales which have occurred, indicate a market value slightly over the assessed value. Mr. Westerman stated the question concerning Mr. Soskin's appeal is whether or not the property had any value during the time period the moratorium was in effect. It has been the experience of the Assessor's office that even though restrictions exist which sometimes preclude individuals from utilizing their property, as long as those restrictions are temporary, the property still has value. There is value in future benefits. How much the value is affected as a result of the restrictions over a certain period of time is difficult to determine. How many parcels would be affected from the standpoint of equity? The entire Glen Cove Area? Mr. Westerman believes Mr. Soskin is more concerned about the inability to use his property than he is about the 1992 valuation of his property. Mr. Soskin stated he realizes that his grandchildren may reap the benefits of this property, but it was his decision to buy it. He also knows he paid more for the property than it was worth, but he was trying to contribute to the community and continuously ran into problems with the County, After hearing the testimony of both parties the Chairman stated the Board will take all the information into consideration and make a determination at a later date, Additional hearings will be scheduled at the end of October. Meeting adjourned. Attest: JEFFERSON COUNTY BOARD OF EQUALIZATION {;.' < (jLl~kL '-f) . ';;fjulfl:llL"~ Erin K. Lundgren, Clerk of the Board .~ f^ WM Richard A. Broders, Vice-Chairman ~&L~