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HomeMy WebLinkAboutM110795 Jefferson County Board of Equalization TELEPHONE: 385.9100 COURTHOUSE P.O. BOX 1220 PORT TOWNSEND, WASHINGTON 98368 JEFFERSON COUNTY BOARD OF EQUALlZA nON MINUTES NOVEMBER 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 9:30 a.m. in the presence of Vice- Chairman Richard A. Broders and Member James A. DeLeo. APPROV AL OF THE MINUTES Vice-Chairman Broders moved to approve the minutes of October 24, 1995 as presented. Member DeLeo seconded the motion which carried by a unanimous vote, HEARING WAIVERS Member DeLeo moved to accept the assessment correction for the appeal of Karl Sontowski, appeal number BOE 95-113-R, parcel number 990 603 124, Vice-Chairman Broders seconded the motion which carried by a unanimous vote, HEARINGS Gertrude Larango 303 West Joseph Avenue Spokane, W A 99205 BOE: 95-102-LO PN: 801212 003 Gertrude Larango was not present. Bob Shold represented the Assessor's office and was sworn in by Chairman Marlow. The appellant's property is located off of Dabob Road, The appellant's petition states that "This property is mainly swamp land, so called wet-lands, which is not available for ditching to improve for grazing land." The current assessment is $36,420. The appellant is requesting it be reduced to $25,000. " \.: 100% Recycled Paper ~ BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 7,1995 Page 2 Mr. Shold presented a map of the area and stated that he believes the property is valued fairly, since an adjustment was made during the assessment to reduce the value of the property by 50% due to wet conditions, Even with the wet conditions he believes there may be a couple of building sites available on other portions of the property. At the close of the hearing the Board concurred to conduct an inspection of the property and make a determination at a later date. Bob Reed 320 Joan Street Port Ludlow, WA 98365 BOE: 95-144-LO 95-145-LO 95-170-LO 95-171-R 95-172-LO PN: 994 600 209 994 600 213 821 333 029 821 333 030 994 600 212 Mr. Reed was present. Bob Shold was present on behalf of the Assessor's office. Chairman Marlow explained the hearing process and swore them in, The property under appeal is located in the Shine area. He stated that parcel numbers 994 600 209, 994 600 212 & 994 600 213 are considered to be wet lands and are unbuildable. Since nothing can be done with the parcels, he feels they have no value and should be taken off of the tax rolls completely. Parcel number 821 333 029 contains a building and is also considered a wet land. The Assessor has made an adjustment of(-50%) due to the wet conditions, however, his neighbors property which is exactly the same, received a (-60%) reduction. He is not contesting the improvement value of this parcel. He feels a fair assessment of the land would be the previous value of$21,000 less 99% of the value of the 2,69 acres of wetlands. He stated he does not have any information to provide for parcel number 821 333 030. Mr. Shold stated he will leave it up to the Board to determine how much ofMr. Reed's property is usable and how much of it is not. The property values of each parcel were adjusted to account for the wet conditions, 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, James & Mary Stidham 65 Montgomery Court Port Ludlow, WA 98365 BOE: 95-169-R PN: 994 600 205 Mr. and Mrs, Stidham were not present. Bob Shold represented the Assessor's office and was sworn in by Chairman Marlow. The appellants stated in their petition that they purchased their property in 1962 and built their house in 1964 on fill. They recently discovered that the fill is more than 12 feet deep. Because of this their property is vulnerable to more movement if additional fill is added to adjoining lots. The Stidham's have had to raise the house twice because adjoining land owners added additional fill prior to construction, causing the house to tip 8 to 10 inches to the west, since it was constructed. If they ever decided to sell their property they would have to disclose the past problems as well as the possibility of it continuing to move in the future. In support of their claim, the Stidham's provided photographs of the foundation of the house and BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 7, 1995 Page 3 a copy of an engineers soil report prepared by Consolidated Engineering. For this reason they feel their property is not worth the current assessment of$71, 130 ($29,000 for the land and $42,130 for the improvements) and are requesting it be reduced to $60,000 ($20,000 for the land and $40,000 for the improvements). Mr. Shold presented comparable sales and stated that he sent the same information to the appellants, When he visited the site during his assessment he did not notice anything wrong with the house. It is difficult to determine loss of value contributable to this situation. There was no information provided by the appellants regarding the cost to cure the situation, The assessment adequately took into consideration the depreciation of the house. He then explained how the 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. Drew & Pamela Elicker 331 Engel Road Port Townsend, W A 98368 BOE: 95-97-LO PN: 721043003 Mr. Elicker was present. Bob Shold was present on behalf of the Assessor's office, Chairman Marlow explained the hearing process and swore them in. The appellant's property is located off of South Point Road, Mr. Elicker stated in 1989 they decided to remodel the house since it was in such poor condition. During the planning stages they discovered that the existing septic system had failed and was out of compliance in other ways as well. They then availed themselves of the septic system repair loan program administered by the County and in 1990 replaced the septic system for $5,635. The loan has since been repaid, During the site inspections conducted by Larry Fay and Linda Atkins of the Health Department, it was found there were very poor and unsuitable soils in the area that was considered to be the best location for the septic drainfield, Fortunately, Ms. Atkins was able to design an engineered system for the only available location that could be found and they are still working to insure it functions properly since it has yet to pass any of the Health Department's annual evaluations. The house currently only has one bedroom, but on the septic permit application they optimisticly applied for a two bedroom system. In 1993 they hired a consultant to identifY any soils that would be suitable for a septic drainfield, They needed to find a reserve area for the existing system in order to bring it into compliance with current standards and they wanted to find a primary and reserve area for an additional single family home, with the idea of eventually short platting the property. The consultant located some areas that could possibly be used, however, upon final inspection by the Health Department, the soils were found not to be suitable for a septic system. It is for this reason that he feels the comparable sales used by the Assessor's office are not really comparable. He believes the property is worth less than the assessment, since they are unable to build a new house or remodel the existing house. Additionally, if they decided to sell the property they would have disclose all of this information which would probably affect the sale of the property. The appellants are only appealing the land value. They are requesting the total property value be reduced from the current assessment of$252,220 ($212,720 for the land and $39,500 for the improvements) to $139,500 ($100,000 for the land $39,500 for the improvements). If at some point in the future they were able to install a septic system, they would accept a higher assessment. BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 7,1995 Page 4 Mr, Shold stated that the information he received from the Health Department indicates that the appellants were approved for a septic system for a two bedroom house. There is no information in the Health Department's files that precludes them from remodeling the home as long as they stay within the two bedroom system. Mr. Elicker mentioned a report done by Ms. Atkins during the final evaluation, however, there is no record of that evaluation and no report in the file. Mr. Shold then presented comparable sales which occurred in the area, Additionally, the Assessor's office made adjustments for excess front footage and soil conditions, Mr. Elicker stated that due to the workload of Health Department staff, he has been unable to get the verification from Ms. Atkins regarding the final evaluation. In talking with Ms. Atkins she informed him that she had lost her field notes from that visit. Mr, Sh6ld stated that the assessment was done based on the information that was available to him. The report that Mr. Elicker is talking about is not in the file and was not considered. Mr. Elicker stated that even though he was approved for a two bedroom septic system, once the existing system failed, Ms. Atkins told him that she would not approve a building permit, Assessor Jack Westerman was sworn in by Chairman Marlow. He stated that he was the individual who went to the Permit Center in person to get the copies of all the information in the file. There was no information that supports the appellant's claim. The Assessor's office is unable to make a further reduction unless documented evidence is provided. Mr. Elicker stated that he has been trying very hard to get the documented evidence from the Health Department. With the approval of the Assessor's office the Board agreed to allow the appellant one more week to provide the necessary documented evidence. 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. Perry & Krista Brestel 11525 WiIlamette Meridian Road NW Silverdale, W A 98383 BOE: 95-121-LO PN: 954600 120 Mr. and Mrs. Brestel was not present. Bob Shold represented the Assessor's office and was sworn in by Chairman Marlow. The appellant's property is located in the Thorndyke area, It states on the petition that the "property is located south of Hood Canal Bridge where values are typically lower for the County, Limited house building location due to rough terrain near water, and wet areas. Restrictions on property landscaping due to nearby eagles' nest. Reduced value due to impact ofIndian shellfish gathering rights." The property is currently assessed at $87,000. The appellant is requesting the value be reduced to $65,000. Mr. Shold presented and discussed comparable sales which occurred in the area. He then explained how the property was valued. Prior to the hearing he conducted a reinspection of the property in order to address the appellant's concerns. Most of the issues brought up by the appellant do not relate to value, however one valid concern is with the waterfront. The appellant BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 7,1995 Page 5 may have some real problems with the waterfront that could affect the value, although it is difficult to determine to what degree. If an adjustment is made by the Board, he feels a reduction of(-20%) would be fair. At the close of the hearing the Board concurred to conduct an inspection of the property and make a determination at a later date. Misunderstanding the time of the hearing, Mr. Breste\ arrived after the hearing had been closed, Chairman Marlow reopened the hearing to take testimony from Mr. Brestel. The Assessor's representative Bob Shold was also present. Chairman Marlow explained the hearing process and swore them in. Mr. Brestel stated he looked at other properties in the area for comparison purposes. One of the comparable sales presented by the Assessor's office sold for $100,000 in 1993. The same lot sold in 1991 for $14,000. Neither of the two sale prices indicate market value. He feels market value is somewhere in the middle, There is a lot in the area that had been on the market for four years in the $75,000 to $80,000 range and never sold. That property was revalued this year at $53,730. The lot adjacent to the appellant's lot is valued at $82,500 and has water, power and phone. The appellant's lot does not have those utilities and is valued at $87,000. Member DeLeo asked if the amount of water frontage was the same for the two properties? Mr, Brestel answered yes. He added that the property used as comparables by the Assessor's office consist of over two acres, while his property is only an acre and a half Based on the information he has provided he feels the property is not worth the current assessment. Mr. Shold reiterated his testimony given earlier. He stated that he believes there is justification for the Board to make an adjustment. 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, James and Marilynn Martin P.O. Box 12 Spanaway, WA 98387 BOE: 95-103-LO 95-104-LO PN: 983 400 606 983 400 607 Mr. and Mrs. Martin were not present. Jeff Chapman represented the Assessor's office and was sworn in by Chairman Marlow, The appellant's property is located in Paradise Bay Estates in Port Ludlow. The appellant's petition states that "this lot can only be used during the summer and part of the fall due to its wetness. The water flow from the property above us literally floats our patio brick. The lot does not perk and we use it with our self contained trailer. We have planted a good lawn." Parcel number 983 400 606 is currently assessed at $4,500 and parcel number 983 400607 is assessed at $6,000 ($5,500 for the land and $500 for the improvements). The appellants are requesting the values be reduced to $3,000 for parcel number 983 400 606 and $4,500 ($4,000 for the land and $500 for the improvements) for parcel number 983 400607. Mr. Chapman submitted an explanation of the valuation methodology as well as seven comparable properties in the area. The problem in this area is that the improvements on the lots vary from trailers to fairly nice houses, The vacant lots in the area are wet and BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 7,1995 Page 6 difficult to build on without special septic systems. The comparable sales range in price from $3,000 to $7,000. One of the appellant's lots is vacant and one is improved as an R.V. site, Based on comparable properties the valuation is correct. At the close of the hearing the Board concurred to conduct an inspection of the property and make a determination at a later date. Howard Dolezal 320 Tala Shores Drive Port Ludlow, WA 98365 BOE: 95-1l6-R PN: 998 200 304 Mr. Dolezal was present. Jeff Chapman and Dennis Pownall were present on behalf of the Assessor's office. Chairman Marlow explained the hearing process and swore them in. The property is located in Tala Shores at Tala Point in Port Ludlow, The property is currently assessed at $148,725 ($106,000 for the land and $42,725 for the improvements). Mr. Dolezal stated he would like some clarification as to what the land codes mean and why the land value of $100,000 includes a site improvement value of $6,000. He is already being assessed for an improvement value of $42,725 for the house. The house is the only improvement on the land, so what is the additional assessment of$6,000 for? Mr. Dolezal added that he is now being assessed for having a porch when in actuality all he has are steps going up to the mobile home and they have been there since the mobile was originally placed on the property. The Assessor's records indicate that the property has steps going down to the beach and that the property has beach access. Mr, Dolezal stated that the records are incorrect and the property does not have beach access. He is requesting the value be reduced to $126,430 ($90,000 for the land and $36,430 for the improvements). Mr. Chapman explained how the property was valued. Comparable bare land sales are used to come up with a market value for the land. Land in the County is assigned land codes and a base value depending on its location and type of property, Land codes are specific to neighborhoods and basically represent values for specific types of property. The type of property in the appellant's neighborhood is identified as land code number 1133, which simply represents a base value of$lOO,OOO. Properties that contain site improvements such as a septic system, water and utilities are assessed an additional $6,000. This amount covers the added value that a buyer would pay for bare land already having the site improvements, thereby, making it ready to be developed. If a person purchased land without the site improvements it would cost more than $6,000 to install them, For this reason they feel the $6,000 assessment is fair. For purposes of equity the $6,000 site improvement was added to every improved property in the revaluation area, Even property with houses. The $6,000 site improvement is added to the land value rather than the improvement or house value. If a house was removed from the property, the site improvements would still remain and still have value relating to the land, It may be confusing to tax payers because of the way it is billed on the tax statement, however, the site improvement value goes with the land value not the improvement value, Mr. Chapman stated that regardless of how the property was valued, based on comparable sales, this property is fairly valued. Additionally, the property is not assessed for having beach access. Mr. Chapman then explained how the mobile home was valued. According to the market they have found that mobile homes are increasing in value rather than decreasing. BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 7,1995 Page 7 Mr. Pownall stated that the improvement value not only includes the mobile home and detached garage, it also includes a shed on the property. 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, Meeting adjourned. Attest: t>k:f/'l '1!y. k,ncltJ/LI24'1 Erin K Lundgren, Clerk of the B6'ard JEFFERSON COUNTY BOARD OF EQUALIZATION I- ~illi~ ~'~, adow, Chairman v.JI' ,v)~,-, . chard A. ~ice-Chairman \t:~~, JY<-,~' {Tes A: DeLeo, Member