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HomeMy WebLinkAboutM110995 Jefferson County Board of Equalization TELEPHONE: 385.9100 COURTHOUSE P.O. BOX 1220 PORT TOWNSEND, WASHINGTON 98368 ~/' (i'. .0t ~ .r:_k>j~::-0,1 iii' ~ !tiff.'; I~ _:'-- :,~', "i i~'" .~j "li '-h.~~"~:J I'.' '"~"''''l!>,m'' ,'''f'' ~';".""" ',[.I,',:~,',' '''",''ff:,' ^, ",\(~' ~.:--fli: " ,Jf;!! ;.-- ~ '- _' '.., --,,( i'lrtA"i'~'" ...lll "'.LA..: ~' !~~~~1!L~ti:l~"~liJ~' ,!!:~. "~=='~""^.,-_.~~ JEFFERSON COUNTY BOARD OF EQUALIZATION MINUTES NOVEMBER 9,1995 William S. Marlow Richard A. Broders James A. DeLeo Chairman Vice-Chairman Member Chairman William S. Marlow called the meeting to order at 9:36 a.m. in the presence of Vice- Chairman Richard A. Broders and Member James A. DeLeo. HEARINGS Ralph & Helen Cole 4 Phinney Lane Port Ludlow, WA 98365 BOE: 95-78-R PN: 990400171 Mr. and Mrs, Cole were not present. Dennis Pownall represented the Assessor's office and was sworn in by Chairman Marlow. The appellant's property is located in Port Ludlow. The appellant's petition states that "Our home is 27 years or more old, Is in fairly good repair, except back deck needs replacing due to wood rot and many thennopayne windows need replacing due to leakage. Has only single car garage with gravel driveway. Assessor's value oflot must be for a 100% water view. Our lot has approximately 30% water view," The appellants are requesting the current assessed value of$194,985 ($77,250 for the land and $117,735 for the improvements) be reduced to $140,000 ($50,000 for the land and $90,000 for the improvements), Mr. Pownall presented a map and stated that there was only one sale in the area, During his evaluation he did not go into the house, however, he spoke with the owner and verified the information regarding the inside of the house, Therefore, all the information for the house should be accurate. The appellant's house is very nice, as the Board will see during their property inspection, Their view is restricted, but it is still one of the nicest views in that area. An adjustment was made for the restricted view, He valued all the view lots in this area on the same day so that the weather and seasonal conditions would be the same and therefore, the property valuations would be fair and equitable, He eXplained how he valued the property and stated he feels the assessment is reasonable and correct. At the close of the hearing the Board concurred to conduct an inspection of the property and make a determination at a later dat~ \..t 100% Recycled Paper BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 9,1995 Page 2 Ben & Linda Bird 42 Condon Lane Port Ludlow, WA 98365 BOE: 95-71-R PN: 990400215 Mr. & Mrs, Bird were not present. Dennis Pownall represented the Assessor's office and was sworn in by Chairman Marlow. The appellant's property is located in Port Ludlow. A letter was attached to their petition stating that their property value has increased by 37,5%, Property values have decreased not increased. They believe the lots located south of their property with the same views and topography are valued less, thereby indicating an inequity between the north and south lots, Additionally, the Ludlow Maintenance Commission does not enforce the height restrictions of dwellings and trees, This has significantly affected their view and they believe it will only get worse, They are requesting the Board reduce the current assessed value from $331,045 ($96,250 for the land and $234,795 for the improvements) to $311,000 ($81,000 for the land and $230,000 for the improvements), Mr. Pownall stated there were no comparable sales in the area. The views are transitional. There is a distinct difference between the lot views located north of Pope way and south of Pope way, This explains the low sale prices mentioned in the appellant's petition, At the close of the hearing the Board concurred to conduct an inspection of the property and make a determination at a later date, Virgil & Alene Green 10 Condon Lane Port Ludlow, WA 98365 BOE: 95-107-R PN: 990400219 Mr. Green was present. Dennis Pownall 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 in Port Ludlow. Mr. Green stated his concerns are outlined in the petition he submitted, He feels the assessment is excessive, Their view has been blocked which detracts from the value and could negatively impact a potential sale. Additionally, their house is older than others in the area and has been remodeled. It should not be compared to new houses in the area, The appellants feel their lot is more comparable to a lot that sold for $180,000. Mr. Green wanted to present photographs of the view to the Board, but the Assessor's representative objected to their submission because they were not submitted by the deadline prior to the hearing. Mr. Green stated that in 1993 a fee appraisal of the property was done which indicated a value of$142,700. Based on what was submitted, Mr. Green is requesting the Board reduce the current assessment from $238,000 ($10 1,000 for the land and $137,000 for the improvements) to $180,000 (a breakdown between land and improvements was not submitted). Mr. Pownall presented a map and stated that the appellant's view is superior to the other lots in the area. The remodel done by the appellants has significantly raised the quality of their house, The lots that the appellants are comparing to their lot are not similar in view or quality. BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 9,1995 Page 3 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, William & Shirley Rogers-Curd P.O. Box 67 Springdale, UT 84767 BOE: 95-79-LO PN: 990400510 Mr. and Mrs, Curd were not present. Dennis Pownall represented the Assessor's office and was sworn in by Chairman Marlow. The property under appeal is located in Port Ludlow, The appellant's petition states that "This lot goes down into a canyon and is largely unusable. There is a drainage ditch that is open on the right, which makes it very narrow, It is a strange shape which necessitated building a 2 story house to have enough room to build, and now it is hard to sell because of this. House is depreciating now," Also attached to their petition was a copy of a marketing activity report which indicates very few sales are occurring. The appellants are only appealing the land value. They are requesting the current assessment be reduced from $140,560 ($31,000 for the land and $109,560 for the improvements) to $127,060 ($17,500 for the land and $109,560 for the improvements). Mr. Pownall presented a map listing the values of the property in the area, The lot values of $25,000 are well substantiated by sales, This property was previously assessed as average plus quality, Mr. Pownall feels that the quality of the property is higher than that and assessed it at a rate of good quality. He realizes that the appellant is only appealing the land value, and he believes the land is valued correctly, However, in reviewing his assessment he feels that the house should have been valued at a rate of good-minus, and recommends the value of the improvements be reduced to $103,395 for a new total value of$134,395, At the close of the hearing the Board concurred to conduct an inspection of the property and make a determination at a later date. Fern MichelsonlPat Stroble 943 Old Tarboo Road Quilcene, W A 98376 BOE: 95-83-R PN: 801204005 Ms, Michelson and Mr. Stroble were 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 in Quilcene, Ms. Michelson stated that they purchased the property for a very high price because it consisted of two parcels and contained two houses and they had planned to live in one and rent out the other. Now the Assessor's office states that they will be consolidating the two parcels into one, Mr. Shold explained that the previous owner was in the senior citizen exemption program, so a separate parcel number was assigned to a house and one acre for exemption purposes. The property did not consist of two legally separated parcels. BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 9,1995 Page 4 Ms. Michelson stated they would not have paid such a high price for the property if they had known it was not two separate parcels, Even though the property is not considered two separate parcels the County is taxing them for two separate sites, She continued by stating that the Assessor's records are not accurate in regard to the houses, Mr. Stroble outlined all of the problems with the two houses which are not reflected in the Assessor's records and therefore, not reflected in the valuation. The appellants feel that the assessment should not be based solely on the purchase price, Comparable sales were attached to their petition which they feel are more comparable than those used by the Assessor's office, They are requesting the current assessment of$130,410 ($68,700 for the land and $61,710 for the improvements) be reduce to $87,200 (a breakdown between land and improvements was not submitted), Mr. Shold stated that the sale of property is the best indication of its value. The current assessment is only 87% of the purchase price, The Board will need to determine if the sale price is indicative of the value of the property. He was unable to verifY the comparable sales presented by the appellants and asked that the Board verifY them if they are going to be considered. Discussion ensued regarding the comparable sales and the assessment of the two homes, 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, Gordon & Doreen Anderson 861 N. Oxford Way Sequim, W A 98382 BOE: 95-127-LO PN: 990600127 and Gordon & Darlene Brown 4840 Via Corzo Jorba Linda, CA 92686 BOE: 95-126-LO PN: 990600128 Mr. Anderson was named as the authorized agent for both of the appeals listed above, however, he was not present at the hearing, Dennis Pownall represented the Assessor's office and was sworn in by Chairman Marlow. Both parcels are located in Port Ludlow. Both appeals state "No sales in this area. No demand for this property. Believe 40% to be a fair increase in four years." Each parcel is assessed at $40,000, Both appellants are requesting the value be reduced to $35,000 Mr. Pownall presented a map outlining comparable sales in the area and explained how the property in that area is valued. At the close ofthe hearing the Board concurred to conduct an inspection of the property and make a determination at a later date, BOARD OF EQUALIZA nON MEETING MINUTES - NOVEMBER 9, 1995 Page 5 Kurt & Shaunon Lowrie 60 Explorer Lane Port Ludlow, WA 98365 BOE: 95-163-R PN: 990603 150 Ms. Lowrie was present. Dennis Pownall was present on behalf of the Assessor's office and was sworn in by Chairman Marlow. The appellant's property is located in Port Ludlow, Ms. Lowrie stated that her appeal is based on the fact that their garage is unfinished, their house is unfinished and the comparable property used by the Assessor's office is not similar. There is also the possibility of development occurring which would block their view, They believe their property is devalued because of that potential. Ms, Lowrie's parents property is adjacent to theirs and was assessed at $280,000. The property was for sale for three years at $270,000. The most recent offer made on the property was for $170,000, Her parents counter offered at $210,000 which the potential buyers did not accept. Ms. Lowrie's point in stating this is that they are unable to sell their property for the assessed valuation because the market is flat. The Assessor's office has since reduced the assessed value of her parents property, She stated that approximately one year ago she had her property privately appraised and asked if she could submit a copy of the appraisal to the Board for their review even though it was not submitted prior to the hearing? The appraisal lists the property value at $115,000. She is requesting the current assessment of $133,040 ($56,000 for the land and $77,040 for the improvements) be reduced to $106,125 (41,500 for the land and 64,625 for the improvements), Chairman Marlow stated that the Board can only accept the additional information as long as the Assessor's representative has no objection, Mr. Pownall stated he had no objection. He explained that the garage is valued as unfinished, the house is valued as complete using a 93% good factor with 8 years effective age. The house is depreciating more rapidly than a normally maintained house. He then explained how the property was valued and presented comparable sales in the area, Discussion ensued regarding the tax base, the revaluation cycle and market value. 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, Bruce Caldwell 24226 51st Aveuue SE Woodinville, WA 98072 BOE: 95-87-R PN: 969 000 003 Mr. Caldwell was not present. Dennis Pownall represented the Assessor's office and was sworn in by Chairman Marlow. The appellant's property is located in Port Ludlow. The petition states that" Substantial and continuing bank erosion approximately 40-50 feet long. The lots on each side are rated the same cost per front foot yet they have no erosion. They have bulkheads and/or a dock. The erosion is under cutting the lawn, The stairs to the beach washed out. Repairs would be expensive." Photographs and a letter describing each photograph was submitted as additional evidence, prior to the hearing, The appellant is requesting the current assessment of $245,405 ($161,000 for the land and $84,405 for the improvements) be reduced to $190,000 ($110,000 for the land and $80,000 for the improvements), BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 9, 1995 Page 6 Mr. Pownall presented a map of comparable sales in the area which were used to establish values, An adjustment has already been made to the improvement value. The land was assessed a base value of$I55,000 and was assessed an additional $6,000 for site improvements. Land in this area is assessed at $1,700 per front foot. Land that has erosion problems, such as the appellant's, is assessed at $1,550 per front foot. At the close of the hearing the Board concurred to conduct an inspection of the property and make a determination at a later date. Meeting adjourned. Attest: f~t L ~f), ?1.fU"7 tLfj-iR-FL Erin K Lundgren, Clerk of the ffoard JEFFERSON COUNTY BOARD OF EQUALIZATION A '~~ACZl~~ Richard A. Broders, Vice-Chairman \k;~ ~ J.Jk ? tJnes A. DeLeo, Member