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William S. Marlow
Richard A. Broders
James A. DeLeo
Chairman
Vice-Chairman
Member
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Jefferson County Board of Equalization f/~~.i'); ~J~~ ~ .~~,
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COURTHOUSE /;7 . " ii.' ,-h....J. . ~
P.O. BOX 1220 ~ I :.I~_ ~~1tlA'~ ~~ <~t
PORT TOWNSEND, WASHINGTON 98368 . lit!.. jf~'!. ~ <". . ,t.
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JEFFERSON COUNTY BOARD OF EQ~~Tl6N"'-~~~ ~~
MINUTES
NOVEMBER 2,1995
After conducting property inspections in the morning, the Board held a meeting in the afternoon
to make determinations. Chairman William S. Marlow called the meeting to order at 1 :30 p.m. in
the presence of Vice-Chairman Richard A. Broders and Member James A DeLeo,
DETERMINA nONS
HarmonlMulligan Enterprises
365-118th Ave. SE - Suite 118
Bellevue, W A 98005
BOE: 95-34-C
PN: 948303001
After reviewing all the information submitted by both parties and conducting an inspection of the
property the Board agreed that the fact that this property is used for governmental subsidized
housing, does not make it less valuable than apartment complexes that do not serve as subsidized
housing. Vice-Chairman Broders moved to sustain the Assessor's valuation of$I,712,560 for
parcel number 948 303 001. Member DeLeo seconded the motion which carried by a unanimous
vote. (See also minutes of September 7, 1995)
Soskin Family Trust
612 Wilson
Port Townsend, W A 98368
BOE: 95-06-LO
95-07-LO
95-08-LO
95-09-LO
PN: 948603401
948 603 402
948 603 404
948 603 405
After reviewing all the information submitted by both parties and conducting an inspection of the
property the Board determined that the moratorium did not affect the value of the property.
Member DeLeo moved to sustain the Assessor's valuation of $16,000 for parcel number 948 603
401, $2,000 for parcel number 948 603 402, $2,000 for parcel number 948603404, and $21,800
for parcel number 948 603 405. Vice-Chairman seconded the motion which carried by a
unanimous vote, (See also minutes of September 7, 1995)
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Page 2
BOARD OF EQUALlZA nON MINUTES - NOVEMBER 2,1995
Norman & Patricia Davis
P.O. Box 1148
Port Hadlock, W A 98339
BOE: 95-39-R
PN: 921063008
.... "",owing "' ... i""",,,,tion ,"bmi"", by boIh ,"'i~ on' ","'octin, on ""p<ctioo of'"
,w,""Y ... Boon! ,,,,,,,,,,nod th,1 """,0 ",n""''''OO "",oW' ""'" "wl in th, Imil,ing of
"", ho~ "'" ",,,,,",,,, w "'"'" lho "tin, from gno' ,I~ 'own '" """,0 ,I~ "... 95% of
... ..,_1 "J"" Vioe-C"'"""" B,oo'" """" ,00""",1, ,ho -.,,,', ",I",""
,.,w ",rob" 92 I 063 008 "'" '"'"'" oo\y tho Imp'~Omonl """ trom '153,6" '" $147 ,425
for a new total value of $224,7 15. Member DeLeo seconded the motion which carried by a
unanimous vote. (See also minutes of October 24, 1995)
BOE: 95-48-LO
PN: Various Parcels
Karl Jacobsen
Jacobsen Land Partnership
P.O. Box 162
Port Townsend, W A 98368
.... ,,",owing "I tho Info_OO .,Jnnitt", by both p","~ ,,,, ",n,",,1ng on in"octl" ofth'
,w,,", tho """, ,,,,~min", linn lho 101< low'" in "0"'"0 MO """" fuI,ly, Tho oth" '''"
in question are also correctly valued based on comparable sales in the area. The property has
been on the market as a whole. Since it is preplatted land, parcels could be sold separately, Vice-
Chairman Broders moved to sustain the Assessor's valuation of all the parcels under appeal
number 95-48-LO. Member DeLeo seconded the motion which carried by a unanimous vote.
(See also minutes of October 25, 1995)
BOE: 95-42-LO
PN: 021321 058
William & Anne Olson
11451 KaUgren Road
Bainbridge Island, W A 98110
After reviewing all the information submitted by both parties and conducting an inspection of the
property the Board agreed that the topography and the fact that the property does not have a
well, does not adversely affect the value ofthe property. Member DeLeo moved to sustain the
Assessor's valuation of$44,150 for parcel number 021321058, Vice-Chairman Broders
_""" ... motion whi,h -'''' by , """'m"" "010 (Soo"W mino'" of Octob" 30, ,995)
BOE: 95-66-LO
PN: 801102004
Harry Hendy
Gerard Co.
7968 Wesselman Road
Cleves, OH 45002
After reviewing all the information submitted by both parties and conducting an inspection of the
pon',", tho B"'" .greod Imrt tho .,,~'o of "", _I i, ","",I " 9.51 "'~ on' """"'''0 i'
correctly valued. The problem may be with the way the taxes are billed, Vice-Chairman Broders
moved to sustain the Assessor's valuation of$47,550 for parcel number 801 102004. Member
DeLeo seconded the motion which carried by a unanimouS vote, (See also minutes of October
30, 1995)
BOARD OF EQUALIZATION MINUTES - NOVEMBER 2,1995
Page 3
Thomas Madsen
811 Caroline
Port Angeles, W A 98362
BOE: 95-58-LO
PN: 821073004
After reviewing all the information submitted by both parties and conducting an inspection of the
property the Board agreed to reduce the land value due to the excessive water on this property
causing severe constraints of its use. The Board estimates that only 25% of the property is
usable, Chairman Marlow stated that typically in cases where the land is not usable, the land
value is reduced by 50%. The Board felt that it would be fair if 75% of the property value was
reduced by 50%. To reach the appropriate reduced figure and ease the Assessor's task of making
the adjustment the Board decided to reduce the total land value by 35%. Vice-Chairman Broders
moved to overrule the Assessor's valuation of parcel number 821 073 004 and reduce the land
value from $102,265 to $66,472 and sustain the Assessor's valuation of$30,300 for the
improvements. Member DeLeo seconded the motion which carried by a unanimous vote,
(Discussed later in the minutes this date. See also minutes of October 25, 1995)
Richard Hoidal
2806 30th Avenue W.
Seattle, WA 98199
BOE: 95-35-LO
PN: 701301012
After reviewing all the information submitted by both parties and conducting an inspection of the
property the Board agreed that some adjustment is necessary due to the steepness of this
property. The topography of this property restricts any possibility of road access to a building
site. It is not worth the current assessment of$50,000. Additionally, Chairman Marlow stated
that for two years Mr. Hoidal has had the property for sale for $15,000 and has been unable to
sell it. Member DeLeo moved to overrule the Assessor's valuation and reduce the land value by
60%. Vice-Chairman Broders stated that the Board should specifically make an adjustment for
topography. Member DeLeo withdrew his motion. Vice-Chairman Broders moved to overrule
the Assessor's valuation of parcel number 701 301 012 and increase the topography adjustment to
(-55%), which together with the other (-25%) of adjustments given by the Assessor's office,
equals an (-80%) reduction for a new total value of$20,000, Member DeLeo seconded the
motion which carried by a unanimous vote. (See also minutes of August 17, 1995)
Carol Mockridge
603 NW 126th Place
Seattle, WA 98177
BOE: 95-36-R
PN: 701191016
The Board reviewed all the information submitted by both parties and conducted an inspection of
the property. The appellant did not provide much information to support her appeal. Based on
comparable sales information the Board concurred that the property is correctly valued, Member
DeLeo moved to sustain the Assessor's valuation of $92,670 for parcel number 701 191016.
Vice-Chairman Broders seconded the motion which carried by a unanimous vote. (See also
minutes of October 24, 1995)
BOARD OF EQUALIZATION MINUTES - NOVEMBER 2,1995
Page 4
Donalda Porter
P.O. Box 545
Molalla, OR 97038
BOE: 95-32-LO
95-33-LO
PN: 954 600 125
954 600 101
The Board reviewed all the information submitted by both parties and conducted an inspection of
the property. There were some additional land slides which occurred on the property, however,
reductions have already been given by the Assessor's office for excess front footage and
topography, which the Board feels is adequate. Based on comparable sales information, this
property is valued correctly. Vice-Chairman Broders moved to sustain the Assessor's valuation
of$187,756 for parcel number 954 600125 and $62,590 for parcel number 954 600101.
Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of
September 7, 1995)
Russell Trask
R.J. Trask Trust
P.O. Box 10652
Bainbridge Island, WA 98110
Bellevue, W A 98005
BOE: 95-75-LO
95-76-LO
PN: 998 600 007
998 600 015
After reviewing all the information submitted by both parties and conducting an inspection of the
property the Board determined that the Assessor's valuation of the property adequately took into
consideration the access and slide problems due to topography. Based on the Assessor's
adjustments and the comparable sales which occurred in the area, the Board feels the value of the
two parcels fairly represent market value. Vice-Chairman Broders moved to sustain the
Assessor's valuation of $6,000 for parcel number 998600007 and $1,000 for parcel number 998
600015. Member DeLeo seconded the motion which carried by a unanimous vote. (See also
minutes of October 26, 1995),
Roy & Carol Gray
Burien Highline Travel Service
19701 39th Avenue South
Seattle, W A 98188
BOE: 95-70-LO
PN: 998 200 336
The Board reviewed all the information submitted by both parties and conducted an inspection of
the property. Chairman Marlow stated that the sale price an individual attempts to get for their
property has nothing to do with the Assessor's valuation of the property, The appellants have
their property for sale for $39,000. It is assessed at $32,000 and the appellants are requesting it
be reduced to $18,500, Vice-Chairman Broders stated he does not put any significance on an
asking price unless it sells for the asking price, However, there have been comparable sales in the
area which indicate the Assessor's valuation accurately reflects fair market value, Vice-Chairman
Broders moved to sustain the Assessor's valuation of$32,000 for parcel number 998200336.
Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of
October 26, 1995)
BOARD OF EQUALIZA nON MINUTES - NOVEMBER 2, 1995
Page 5
John & Margarett Lemieux
P.O. Box 65053
Port Ludlow, W A 98365
BOE: 95-57-R
PN: 969 400 024
After reviewing all the information submitted by both parties and conducting an inspection of the
property, the Board determined that the size of the appellants property does not adversely affect
the value. Based on comparable sales information the assessed value accurately reflects fair
market value. Member DeLeo moved to sustain the assessor's valuation of$434,145 for parcel
number 969 400 024, Vice-Chairman Broders seconded the motion which carried by a
unanimous vote, (See also minutes of October 25, 1995)
Robert & Anne Radwick
270 South Bay Lane
Port Ludlow, W A 98365
BOE: 95-60-R
PN: 969400019
The Board reviewed all the information submitted by both parties and conducted an inspection of
the property. It was agreed that the appellant's view is different than some neighboring
properties, however, the Assessor's office did make an adjustment of(-IO%) for view. The
Board feels the adjustment made by the Assessor's office is adequate, Vice-Chairman Broders
moved to sustain the Assessor's valuation of $642,070 for parcel number 969 400 019, Member
DeLeo seconded the motion which carried by a unanimous vote, (See also minutes of October
26, 1995)
David & Sally U nieski
333 South Bay Lane
Port Ludlow, WA 98365
BOE: 95-68-LO
PN: 969400 029
After reviewing all the information submitted by both parties and conducting an inspection of the
property the Board determined that the appellant's concerns were addressed during the
Assessor's valuation. The adjustments made by the Assessor's office for topography, view and
easements are adequate and fair. The Board agreed the assessment accurately reflects fair market
value. Member DeLeo moved to sustain the Assessor's valuation of$357,705 for parcel number
969400029. Vice-Chairman Broders seconded the motion which carried by a unanimous vote.
(See also minutes of October 26, 1995)
Robert & Maribeth Lambe
671 Pioneer Drive
Port Ludlow, WA 98365
BOE: 95-40-R
PN: 990 603 226
After conducting an inspection of the property and reviewing all the information submitted by
both parties the Board determined that based on comparable sales in the area the property is
correctly valued, Member DeLeo moved to sustain the Assessor's valuation of$2l4,090. Vice-
Chairman Broders seconded the motion which carried by a unanimous vote. (See also Minutes of
October 24, 1995)
BOARD OF EQUALIZA nON MINUTES - NOVEMBER 2, 1995
Page 6
Herbert Reinhardsen
P.O. Box 65273
Port Ludlow, W A 98365
BOE: 95-44-R
PN: 990 600 382
The Board reviewed all the information submitted by both parties and conducted an inspection of
the property. The properties in this area have progressive views and were valued on a progressive
scale, based on each particular view. Based on comparable sales in the area and the assessment of
neighboring properties, the Board determined that the Assessor's valuation is fair and equitable,
Vice-Chairman Broders moved to sustain the Assessor's valuation of$253,925 for parcel number
990600382. Member DeLeo seconded the motion which carried by a unanimous vote. (See
also minutes of October 24, 1995)
Roland & Helga Hofmann
P.O. Box 2853
Seattle, WA 98111
BOE: 95-56-LO
PN: 990600399
The Board reviewed all the information submitted by both parties and conducted an inspection of
the property, The Clerk of the Board submitted for the Board's review, a copy ofa letter to the
Hofinann's from a Real Estate Agency which supports the testimony given by the Assessor's
representative at the hearing. The Clerk reported that she contacted Linda Lethlean with the
Department of Revenue regarding the acceptance of this letter since it came in after the hearing
was held. Ms, Lethlean informed the Clerk that the Board could review the letter as long as the
Hofmann's were allowed time to review and comment on it. The Clerk reported that no
comments have been received from the Hofmann's, Chairman Marlow read the letter into the
record, Based on comparable sales the Board agreed that the property is correctly valued, Vice-
Chairman Broders moved to sustain the Assessor's valuation of $25,000 for parcel number 990
600 399. Member DeLeo seconded the motion which carried by a unanimous vote: (See also
minutes of October 25, 1995)
George & Sherrel Melchior
P.O. Box 1494
Mariposa, CA 95338
BOE: 95-54-LO
PN: 990603101
After reviewing all the information submitted by both parties and conducting an inspection of the
property the Board determined that the water pressure does not adversely affect the value of the
property. Based on comparable sales information the property is valued correctly. Member
DeLeo moved to sustain the Assessor's valuation of$136,995 for parcel number 990603 101.
Vice-Chairman Broders added that the Assessor's office made an adjustment during the
assessment of(-IO%) for size and location which is fair. He then seconded the motion which
carried by a unanimous vote, (See also minutes of October 25, 1995)
Marilyn Elgin
31 Trader Lane
Port Ludlow, WA 98365
BOE: 95-67-LO
PN: 990603178
The Board reviewed all the information submitted by both parties and conducted an inspection of
the property. Records indicate that the house is not and has never been valued as a view lot. So
no adjustment can be made for the loss of the Appellant's view. Vice-Chairman Broders stated
BOARD OF EQUALIZATION MINUTES - NOVEMBER 2,1995
Page 7
there is a question of equity regarding this appeal and requested to table any action on this parcel
until the Board has had time to review the valuation of a neighboring lot. The Board concurred to
table this matter. (Discussed later in the minutes of this date. See also minutes of October 26,
1995)
Clara Mulholland
6208 Faust Avenue
Lakewood, CA 90713
BOE: 95-38-R
PN: 990400 103
The Board reviewed all the information submitted by both parties and conducted an inspection of
the property. Based on comparable sales information the Board concurred that the property is
correctly valued. Vice-Chairman Broders moved to sustain the Assessor's valuation of$147,325
for parcel number 990 400 103. Member DeLeo seconded the motion which carried by a
unanimous vote. (See also minutes of October 24, 1995)
Robert Ammerman
30 Phinney Lane,
Port Ludlow, W A 98365
BOE: 95-53-R
PN: 990400167
After reviewing all the information submitted by both parties and conducting an inspection of the
property the Board determined that the view impairment claimed by the appellant does not
adversely affect the value of the property. The property is correctly valued based on comparable
sales information. Vice-Chairman Broders moved to sustain the Assessor's valuation of$185,340
for parcel number 990 400 167. Member DeLeo seconded the motion which carried by
unanimous vote. (See also minutes of October 26, 1995)
James & Ruth Rutter
20 Clipper Lane
Port Ludlow, WA 98365
BOE: 95-51-R
PN: 990 700 024
After reviewing all the information submitted by both parties and conducting an inspection of the
property the Board determined that the property is correctly valued based on comparable sales
information, Vice-Chairman Broders moved to sustain the Assessor's valuation of$134,550 for
parcel number 990 700 024. Member DeLeo seconded the motion which carried by a unanimous
vote. (See also minutes of October 25, 1995)
Robert Florer
2201 Sunset Avenue SW
Seattle, WA 98166
BOE: 95-63-LO
PN: 990700030
The Board reviewed all the information submitted by both parties and conducted an inspection of
the property. The appellant presented four sales of properties he feels are comparable to his, The
Board reviewed the sales and found that one sale was so low that it may not have been an "arms
length transaction". If it was an "arms length transaction", the purchaser got a very good
deal, however the price does not reflect market value, Two other sales he presented were not in
BOARD OF EQUALIZA nON MINUTES - NOVEMBER 2, 1995
Page 8
the area. The remaining sale occurred in the area and sold for an amount closer to the Assessor's
valuation than the appellant's requested reduction, Based on this information and the comparable
sales information presented by the Assessor's office the Board concurred that this property is
correctly valued. Vice-Chairman Broders moved to sustain the Assessor's valuation of $20,000
for parcel number 990 700 030. Member DeLeo seconded the motion which carried by a
unanimous vote, (See also minutes of October 26, 1995)
Louis Scott
P.O. Box 65079
Port Ludlow, WA 98365
BOE: 95-50-R
PN: 990900011
The Board reviewed all the information submitted by both parties and conducted an inspection of
the property. In the Board's opinion, the property sales presented by the appellant as being
comparable to his property were not very similar, The house next door, that the appellant claims
detracts from his property, is not extremely visible and does not adversely affect the value. The
method the appellant stated should be used in depreciating houses is not appropriate for
determining actual market value. There was a sale that occurred in 1992 of a similar lot which
indicates that the assessment is correct. At the hearing the Assessor stated that the house may be
slightly overvalued and recommended an adjustment of(-5%) using a 6 year effective age for
economic obsolescence. Member DeLeo moved to sustain the Assessor's valuation of$8l4,835
for parcel number 990 900 0 II. Hearing no second the motion died. Vice-Chairman Broders
moved to overrule the Assessor's valuation and reduce only the improvement value of parcel
number 990 900 01 I from $584,835 to $539,205 for a new total value of$769,205, Member
DeLeo seconded the motion which carried by a unanimous vote, (See also minutes of October
25, 1995)
Robert & Sandra Flaherty
65 Montgomery Court
Port Ludlow, WA 98365
BOE: 95-61-R
PN: 990 900 004
After reviewing all the information submitted by both parties and conducting an inspection of the
property the Board determined that based on comparable sales information the property is
correctly valued. Member DeLeo moved to sustain the Assessor's valuation of$369,300 for
parcel number 990 900 004. Vice-Chairman Broders seconded the motion which carried by a
unanimous vote. (See also minutes of October 26, 1995)
Trygve & Beverly Mydland
71 Martingale Place
Port Ludlow, WA 98365
BOE: 95-41-R
PN: 931900041
After a brief discussion of this appeal the Board concurred to table any action on this appeal and
recess the meeting until Friday, November 3, 1995 at 9:00 a,m. (Discussed later in the minutes of
this date, See also minutes of October 24,1995)
Chairman Marlow reconvened the Board of Equalization in the presence of Vice-Chairman
Broders and Member DeLeo.
BOARD OF EQUALIZATION MINUTES - NOVEMBER 2,1995
Page 9
The first order of business is to reconsider the determination made on the appeal of Thomas
Madsen during the discussion held on Thursday, November 2, 1995.
Thomas Madsen - CONTINUED
811 Caroline
Port Angeles, W A 98362
BOE: 95-58-LO
PN: 821073004
Chairman Marlow stated that the Board had made an error in determining the adjustment for this
property. Previously a 35% reduction was taken off of the total land value which consists ofa
land and site value, In order to be consistent with the methods used by the Assessor's office, a
percentage adjustment should be applied to only the land value portion, not the site value portion.
Vice-Chairman Broders moved to rescind the Board's previous determination order. Member
DeLeo seconded the motion which carried by a unanimous vote. Vice-Chairman Broders then
moved to overrule the Assessor's valuation of$132,565 for parcel number 821 073 004 and
reduce it to $98,050, The Board reduced only the land value portion by (-40%), The adjusted
land value portion together with the site value portion equals a total land value of $67,759. The
improvement value remains the same. Member DeLeo seconded the motion which carried by a
unanimous vote. (Discussed earlier in the minutes of this date, See also minutes of October 25,
1995)
Trygve & Beverly Mydland-CONTINUED
71 Martingale Place
Port Ludlow, WA 98365
BOE: 95-41-R
PN: 931 900 041
The Board reviewed all the information submitted by both parties and conducted an inspection of
the property. The Board also reviewed the Assessor's worksheet book #5 which contains values
of properties located in Bayview Village Division III, The Assessor's office has made a reduction
for view for each parcel in Division III. However, the Board feels that this property is unique in
the fact that the view is impaired more than any other lot in the area, For this reason they feel a
further reduction in value should be made. Vice-Chairman Broders moved to overrule the
Assessor's valuation of$252,250 for parcel number 931 900041 and reduce only the land value
from $86,000 to $81,000 for a new total value of$247,250. Member DeLeo seconded the
motion which carried by a unanimous vote. (Discussed earlier in the minutes of this date, See
also minutes of October 24. 1995)
O.c. & Jane Pingrey
1255114th NE
Seattle, WA 98125
BOE: 95-45-LO
PN: 969000019
After reviewing all the information submitted by both parties and conducting an inspection of the
property the Board determined that while the house on the property is not in the best condition,
the improvement assessment is fair, Based on comparable sales information this property is
valued correctly. Member DeLeo moved to sustain the Assessor's valuation of$134,370 for
parcel number 969000019, Vice-Chairman Broders seconded the motion which carried by a
unanimous vote, (See also minutes of October 24, 1995)
BOARD OF EQUALIZATION MINUTES - NOVEMBER 2,1995
Page 10
Daniel Hutsell
Crown Homes, Inc.
16505 A. SE 1st Street-Suite 165
Vancouver, WA 98684
BOE: 95-65-R
PN: 968700121
The Board reviewed all the information submitted by both parties and conducted an inspection of
the property. While the Board agrees that the purchase of this property does not constitute
market value, the Assessor's valuation is supported by other comparable sales in the area.
Therefore, the Board concurred that the property is correctly valued, Vice-Chairman Broders
moved to sustain the Assessor's valuation of $220,000 for parcel number 968700121. Member
DeLeo seconded the motion which carried by a unanimous vote, (See also minutes of October
26, 1995)
Marilyn Elgin-CONTINUED
31 Trader Lane
Port Ludlow, WA 98365
BOE: 95-67-LO
PN: 990603178
The Board reviewed the Assessor's 1995 land code used in Port Ludlow as well as the worksheet
book #96 which contains values of properties located in Port Ludlow #2 Area 3 lots 166-235.
The appellant's concern is that a neighboring house was built that blocks her view and the
property should no longer be valued as having a partial view. The records in the Assessor's office
indicate that the property is not currently valued as a view lot and has never been valued as a view
lot. Based on this information the Board feels the property is valued correctly. Vice-Chairman
Broders moved to sustain the Assessor's valuation of$129,61O for parcel number 990 603 178,
Member DeLeo seconded the motion which carried by a unanimous vote, (Discussed earlier in
the minutes of this date. See also minutes of October 26, 1995)
Meeting adjourned.
Attest:
0>~~ L.!), ~+7d:rILt/(
Erin K Lundgren, Clerk of the Board
JEFFERSON COUNTY
BOARD OF EQUALIZATION
J^
~Williaf S" M, arlow, Chairman
~ ~JIW?~
. chard A. ~ro'de!s, Vic~~~an
~~a~,~
{J~~s A. DeLeo, Member