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JEFFERSON COUNTY COURTHOUSE
NATIONAL HISTORIC SITE
PORT TOWNSEND, WASHINGTON
Jefferson County
Board of County Commissioners
P.O. Box 1220
Port Townsend, Washington 98368
Phone (360) 385.9100' l,B()()'831-2678' Fax (360) 385-9382
ROBERT H. HINTON, DISTRICT 1
GLEN HUNTING FORO, DISTRICT 2
RICHARD E. WOJT, DISTRICT 3
JEFFERSON COUNTY BOARD OF EQUALIZA nON
MINUTES
NOVEMBER 30, 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.
APPROVAL OF MINUTES
Vice-Chairman Broders moved to approve the minutes of October 25 and 26, 1995 as presented.
Member DeLeo seconded the motion which carried by a unanimous vote.
HEARINGS
Jack & Monica Doan
70 Keller Lane
Port Ludlow, W A 98365
BOE: 95-184-LO
PN: 990600304
Mr. Doan was present. Dennis Pownall 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
Port Ludlow. Mr. Doan stated that they sold their home in Port Townsend prior to finding a new
home to purchase, Since they had a limited amount of time to find another home, and did not
want to relocate more than once, they were forced to pay more for property than they felt it was
worth. He stated that they are only appealing the land value. Due to the growth of trees the view
has declined. Their marine view is currently rated "average" and he believes it should be rated
"fair". A few days prior to the hearing he presented photographs of the view. He asked if the
Board had reviewed them?
Chairman Marlow stated that the Assessor's representative objects to the submition of the
additional evidence since it was not provided 7 days prior to the hearing, Therefore, the Board is
unable to review the photographs that were presented. He explained that the Board will be
conducting a personal inspection of the property within the next two weeks,
o Recycled Paper
BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 30, 1995
Page 2
Mr. Doan continued by stating that their marine view is rapidly decreasing due to the growth of
trees. He estimates that their scope of view is approximately 20 to 25 degrees, while their
neighbor's property, which is also rated "average" marine view, has a scope of view that is
approximately 45 to 60 degrees. He discussed another parcel which he feels is comparable to
their property. The Doan's are requesting the current assessment be reduced from $349,465
($81,000 for the land and $268,465 for the improvements) to $334,465 ($66,000 for the land and
$268,465 for the improvements).
Mr. Pownall explained that the Assessor's office is required to assess property at 100% offair
market value. Fair market value is not a single figure, is consists of a range of figures. The
Doan's purchased this property for $363,000 in January of 1995. Mr. Pownall stated that
originally the assessment of the property was $360,000. When Mr. Doan received his change of
value notice he visited the Assessor's office and spoke with the Assessor Jack Westerman who
made some adjustments to the valuation which brought it down to the current assessment of
$349,465. Mr. Pownall agrees that the Doan's view is different from their neighbor's view and a
slight adjustment may have been warranted. However, the overall value is correct. If the view is
overvalued than something else is undervalued. Mr. Pownall presented and discussed the view
grades which are used to rate and value views in this area.
Mr. Doan stated that if an error was made in the valuation of one item, it should not be
compensated for by raising the value of another item.
Comparable sales indicate the property is worth a certain value, therefore it must be valued as
such.
After hearing the testimony of both parties the Board concurred to conduct an inspection ofthe
property and make a determination at a later date.
Nicholas & Alberta Lerek
P.O. Box 65038
Port Ludlow, WA 98365
BOE: 95-178-R
PN: 990600384
Mr. and Mrs. Lerek 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 "I have contacted Real Estate and other people on prices and
assessments. My estimate figure ofland $46,000 and improvements $160,000, total $206,000, is
considered to be realistic and fair. We live in the old part of Port Ludlow on edge of development
off Swansonville Road. Property is not high priced as in new section. The County drainage ditch
stops 1-2 houses before us, so we get all the water off the hill when it rains. So that is a bad
situation we have to put up with all winter." They are requesting the Board reduce the current
assessment from $241,410 ($53,500 for the land and $187,910 for the improvements) to
$206,000 ($46,000 for the land and $160,000 for the improvements).
Mr. Pownall explained how he valued the property. A 5% reduction was made to the land value.
No one was home during his inspection so he had to assess the house from the outside. From the
appearance of the foundation walls he assumed the house included a basement and added value
for one. Since he was unable to go inside the house he could not confirm if the basement is
finished. He also added value for a concrete driveway and changed the rating of the garage from
average to good and increased the effective age.
BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 30, 1995
Page 3
At the close of the hearing the Board concurred to conduct an inspection of the property and
make a determination at a later date.
Harry & Frances Gronewald
60 Warbler Lane
Port Ludlow, WA 98365
BOE: 95-85-LO
PN: 990500049
Mr. and Mrs. Gronewald 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. It
states in the appellant's petition that "Our only reason for contesting this assessment is the land
value change from $15,500 to $26,000. This 68% increase makes no sense when compared with
other property sales as noted above. The above lot sizes are generally comparable to ours in
terms of dimensions and overall area. Additionally, these lots within PL#4 were sold by Pope
Resources fully developed and ready for hookups to aU utilities, including sewer, prior to
construction eliminating any further upgrade or improvement costs subsequent to our purchase of
the property. Finally, with the proper research, it is evident to us that lot values in this area
(exclusive ofwatemontlview properties) have changed little, ifat all, during the past three years.
We request your strong consideration for placing a realistic land value on our property." The
appellants are only appealing the land value and are requesting the Board reduce the current
assessment from $121,850 ($26,000 for the land and $95,850 for the improvements) to $115,350
($19,500 for the land and $95,850 for the improvements).
Mr. PownaU explained that the land is valued at $20,000 plus $6,000 for site improvements.
Based on comparable sales in the area he believes the property is valued correctly.
At the close of the hearing the Board concurred to conduct an inspection of the property and
make a determination at a later date.
Wendell & Jean Johaningsmeir
51 Warbler Lane
Port Ludlow, WA 98365
BOE: 95-187-LO
PN: 990 500 058
Mr. and Mrs. Iohaningsmeir 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 "68% increase over 4 years in land value is excessive,
considering nat'1 CPI avg'ng less than 3% per annum. Assessed value based on avg sale &
hookup '95 vs sales & hookup '91 should be normalized for different values of hookup - similar
to different const. cost values" The appellants are only appealing the land value and are requesting
the Board reduce the current assessment from $137,005 ($26,000 for the land and $111,005 for
the improvements) to $131,005 ($20,000 for the land and $111,005 for the improvements).
Mr. Pownall explained that the additional $6,000 assessment for the land represents the value of
the site improvements (e.i. septic, water, power). A lot with site improvements is worth more and
would seU for more than a lot without site improvements, The $6,000 is used county-wide and is
considered by the Assessor's office to be equitable.
BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 30,1995
Page 4
At the close of the hearing the Board concurred to conduct an inspection of the property and
make a determination at a later date.
Duane & Jean Kastrup
30 Mockingbird Lane
Port Ludlow, WA 98365
BOE: 95-117-R
PN: 990500062
Mr. and Mrs. Kastrup 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. It
states on the petition that "Our home is the most inexpensive home in the area. We have had 5
homes on our street on the market in the last 3 years and none of them have sold. Some were
listed for less than our home has been appraised. We would like to sell our home for the
appraised value so we can move to an affordable area." The appellants are requesting the Board
reduce the current assessment from $127,285 ($26,000 for the land and $101,285 for the
improvements) to $104,660 ($15,500 for the land and $89,160 for the improvements).
Mr. Pownall stated that the only change he made to the assessment of the house was to add value
for a wood stove and increase the effective age of the house by two years. The land value was
increased to reflect the comparable sales. He presented and discussed the comparable sales which
have occurred in the area.
At the close of the hearing the Board concurred to conduct an inspection of the property and
make a determination at a later date.
Member DeLeo was not present for the following hearings.
Noble & Lucile Nilsen
60 Mockingbird Lane
Port Ludlow, W A 98365
BOE: 95-124-R
PN: 990 500 064
Mr. and Mrs. Nilsen 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. It states on
the appellant's petition that "This property is not worth $141,820." The appellants are requesting
the Board reduce the property value from $141,820 ($26,000 for the land and $115,820 for the
improvements) to $117,000 ($17,000 for the land and $100,000 for the improvements).
Mr. Pownall presented the Board with the information that was used to assess the property.
There is an outbuilding on the property which is listed on the worksheet under other
improvements. He feels that this building is considerably undervalued. The value of the land is
comparable to other properties in the neighborhood. Discussion ensued regarding the assessment
of bare land as opposed to land with site improvements.
At the close of the hearing the Board concurred to conduct an inspection of the property and
make a determination at a later date.
BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 30, 1995
Page 5
David & Aletha Barnes
127 Martingale Place
Port Ludlow, WA 98365
BOE: 95-182-R
PN: 931900052
Mr. and Mrs. Barnes were 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 under appeal is located in Port Ludlow. Mrs. Barnes stated that they believe their
property is overvalued and feel a 20% increase is reasonable. They do not feel that their house
has increased in value since its purchase in 1991. She presented comparable sales to support their
estimate of value. The current assessment is $253,590 ($96,000 for the land and $157,590 for the
improvements). The Barnes' are requesting the Board reduce the value to $211,123 ($62,150 for
the land and $148,973 for the improvements).
Mr. Chapman stated that the property was assessed in 1991 at $192,000, and sold in December of
1991 for $245,000. The current valuation is a large increase from the previous valuation,
however, the previous valuation did not reflect the sale or market value of the property. Jefferson
County is on a four year evaluation cycle, so the property value could not be adjusted until this
year. The current assessment of the property is only $8,000 more than it was purchased for in
1991. Based on comparable sales, the property is valued correctly.
Discussion ensued regarding comparable sales.
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.
Daniel & Virginia Suarez
19211 Murrietta Place
Orange, CA 92669
BOE: 95-100-R
PN: 990 500 068
Mr. & Mrs. Suarez 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 "My property was built and completed in August, 1994. After
completion of the property it was individually appraised by your office for $172,000. I then felt
your appraisal was high but reasonably fair. Now a year later, I find my home reassessed at an
outrageous amount. No house in the area, even larger than mine, has ever sold for more than
$172,000. I don't know if this increase is a general increase to update those older assessments,
but my home was a current assessment not in need of general increase (update) and was already
of current market value before the new increase." They are requesting the Board reduce the
current assessment from $202,325 ($31,000 for the land and $171,325 for the improvements) to
$170,000 ($25,000 for the land and $145,000 for the improvements).
Mr. Pownall stated that the house on this property was built by the owner/appellant. He believes
that the $145,000 estimated value represents the cost of materials only, and that it does not
include labor because he built it himself This house is distinctively superior to all the other
houses located in Port Ludlow #4. He presented bare land sales in the area which indicate that
the land values have increased.
BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 30, 1995
Page 6
At the close of the hearing the Board concurred to conduct an inspection of the property and
make a determination at a later date.
David & Carol Graham
81 Montgomery Court
Port Ludlow, WA 98365
BOE: 95-150-LO
95-151-LO
PN: 990 900 005
990 900 006
Mr. & Mrs. Graham were present. Dennis Pownall 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 Port Ludlow. Mr. Grabam stated that they believe the real estate market has declined
since they purchased their home in 1994. The decline is especially noticed in the range of higher
priced homes. He presented comparable sales which they believe support their request for a
reduction in value. Their home is located on parcel number 990 900 006 which is assessed at
$375,455 ($121,000 for the land and $254,455 for the improvements). To preserve their privacy
they purchased the adjacent parcel, number 990900005 which is assessed at $115,000. Since
they purchased this parcel for a specific reason they do not feel it reflects fair market value and
should not be considered a comparable sale. He has been told by Realtors in the area that the
national average real estate increase is 5% a year. The increase in their property value was much
higher than that. The appellants are requesting the Board reduce the value of parcel number 990
900005 to $104,000 and reduce the value of parcel number 990 900 006 to $364,455 ($110,000
for the land and $254,455 for the improvements).
Mr. Pownall presented a map outlining comparable sales in the area. Based on these sales the
property is valued correctly. The lots presented as comparable by the appellants are not
comparable and may be under valued.
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.
P.W. Tramel, Jr.
3673 Muirfie1d Drive
Titusville, FL 32780
BOE: 95-99-LO
PN: 990 900 009
Mr. Tramel was 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. It states on the
petition that "This property was evaluated in November of 1991 by the Jefferson County Board of
Equalization. At that time they assigned a value of$39,900, with a statement that the view was
obstructed. I know of no property with the same obstructed view which has sold recently for
over $60,000." He is requesting the Board reduce the land value from $76,000 to $56,000.
Mr. Pownall stated that this parcel was very difficult to value. The current assessment may be a
little high, but the appellant's estimate is below market value considering the location ofthe
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.
BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 30, 1995
Page 7
Daniel & Marilyn Lee
61 Mockingbird Lane
Port Ludlow, WA 98365
BOE: 95-114-R
PN: 990500071
Mrs. Lee was present. Dennis Pownall 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
Port Ludlow. Mrs. Lee read from her petition the reason for appealing her property value. A
comparable house at 11 Warbler, which was also built in 1991, sold for more than they paid for
their house in 1991 and sold again in February of 1995 for $119,500. Based on this, their house
and lot should not be assessed for more than that. Six houses on their street have been up for sale
in the past two years at $125,000 or more. None of them have sold. Three were taken off the
market and two have become rentals. Their house has a fake chimney, but no fireplace, Since it
may appear from the outside as if they have a fireplace, she questioned if she was currently being
assessed for one. She presented more comparable sales. Their property value increased by
$25,655, while the assessment of the adjacent property, which has the exact same floor plan as the
appellant's house, only increased by $6,730. This does not seem fair. For these reasons she is
requesting the Board reduce the current assessment from $130,955 ($26,000 for the land and
$104,955 for the improvements) to $119,500 ($19,000 for the land and $100,500 for the
improvements).
Mr. Pownall explained that the appellants purchased their house in March of 1991 for $105,300.
Four months later, identical property adjacent to the appellant's property, sold for $126,500.
Since there were no major differences between the two properties, it is unknown why one sold for
$20,000 more than the other. On the current real estate market he does not believe that one
house would sell for more than the other and therefore, they should be valued equally, The
valuations of both properties were increased to reflect fair market value. He presented
comparable sales in the area which indicate the property value is correct. The appellants are not
being assessed for a fireplace.
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:
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Erin K. Lund en, C k ~
JEFFERSON COUNTY
BOARD OF EQUALIZATION
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(~7~IOW' Chairman ~
~chard A. Bro ers, e-Chairman
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