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HomeMy WebLinkAboutM010996 Jefferson County Board of Equalization TELEPHONE: 385.9100 COURTHOUSE P.O. BOX 1220 PORT TOWNSEND, WASHINGTON 98368 r/'/~' ':')'''S ~ .~, ,'---"',,;1'" ,', .:~'* ~ f l_;)" S:~!E.:--'S,'-"./--'I i~- _ ":.;::-.-~ (_;~1 ,;--- i'n! ,~, /\ ,......(1/;".., '.. _ ....^_-.~. I.tI~ ',t' \ ".', , 'F!I j ,. . Ii ~..... "'.f'," ';jT" t,.'~ ...";::~~'".... "i, ,'~I I..... ......Ji..5f}.. ~.....'~lI'.'.'." . ....'....'.' r~:I\-i _ ;~~ti-:; -~-~i:_=~,:,' >"tt 'il't:..J~_:ti'li:~-.:.~. ,~, 11.: - -~ .:,4' ,- I""'.'.<........."'~ .".L .", .~.t:;l!:' ~ ~;Z'3!J!t1,~.;.....c.L~. r... .,., ..i~~~_~~-_~-=~~~::J ____,,:~~~~ JEFFERSON COUNTY BOARD OF EQUALIZATION MINUTES JANUARY 9, 1996 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. Braders and Member James A. DeLeo. APPROVAL OF THE MINUTES Vice-Chairman Broders moved to approve the minutes of November 2,7,8,9, 15 and 21, 1995 as presented. Member DeLeo seconded the motion which carried by a unanimous vote. HEARING WAIVER The Board concurred to accept the assessment correction for the appeal of Robert L. Ahlstedt, appeal number BOE 95-189-R, parcel number 990 600 255. HEARINGS Alma TaylorlPatricia Lantz P.O. Box 116 Nordland, WA 98358 BOE: 95-105-R PN: 921 051 005 Ms. Taylor was present with her daughter, Patricia Lantz, who is authorized to act as her agent. Robert Kingsley 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 on Marrowstone Island. Ms. Taylor stated she is contesting her assessment due to the water shortage problems on her property. She lives alone and the amount of water serves her needs, although she is very conservative. When she has visitors staying with her that are more careless, the water runs out and the replenishment of the well takes a great deal of time. She strongly believes that the current well cannot support more than one resident. This problem would make it very difficult for her to sell her property and therefore, negatively impacts the value of it. She does not feel that the current assessment reflects this. If she could get a permit, she could drill a second well on the property, however, there is no guarantee that there would be water. The current well does not provide enough water for her to cond~ rfU\\I.)-!l\\'em\!i1,1J"fll~YFe of her property. She attempted to BOARD OF EQUALIZATION MEETING MINUTES - JANUARY 9, 1996 Page 2 wash her sidewalk to remove the moss from it so she wouldn't slip and fall, and within ten minutes the water in the well was depleted. Patricia Lantz stated that she is also a co-trustee of half of the interest of the property and is a taxpayer on it as well. Ms. Lantz stated that her mother is living on the verge of crisis constantly. The problem with the water shortage has gotten progressively worse. Submitted with the petition was a letter from Bob Van Etten who was involved in the study done in conjunction with the Department of Ecology regarding the water quality and quantity on Marrowstone Island. According to the data in the report based on the study, Ms. Taylor does not have an alternative water source. The water on her property is now at the alarm point of sodium chloride concentrations. Her well was one of the test points used during the study and it consistently tested above the concentrations recommended by the Department of Ecology, and sometimes tested close to the amount which would make it unusable. She is unable to drill a second well and cannot further stress the existing well without causing a greater amount of salt water intrusion. This is a long term, major problem that affects the property value. There is no immediate solution. The Board will see that her mother keeps the property beautifully maintained, and she does it very painstakingly by hauling water in. Granted, her mother is very careful with the use of the water, but it is not a situation that an ordinary buyer would consider acceptable if looking to purchase the property for the current assessed valuation. Ms. Lantz stated she realizes that, in general, waterfront property has gone up in value. However, she feels that due to the situation with this property, the sale of properties considered comparable by the Assessor's office are not actually comparable. The current assessment is $487,405 ($379,150 for the land and $108,255 for the improvements). She is requesting the Board reduce the value to $298,685 ($207,035 for the land and $91,650 for the improvements). Mr. Kingsley stated he used comparable sales in valuing this property. He believes that all purchasers looking to buy property on Marrowstone Island, are aware of the water problems. If there were no water problems on Marrowstone Island, selling prices of property would be much higher. He discussed the comparable sales presented. The appellant's property is assessed at $1,200 per front foot which is consistent with similar properties in the area. While he agrees there is a water problem, he does not know what the solution is. Many individuals who live on Marrowstone Island conserve water and use catchment systems. The appellant has the option of drilling a second well. Mr. Kingsley reiterated that comparable sales indicate the property is correctly valued. The perception that nothing is selling on Marrowstone Island is not reality. More sales of waterfront property occurred in 1995 than in 1994. Regardless of the water problems, property is still selling. Ms. Lantz stated that under the new real estate rules they would have to disclose the problems with the property to a potential buyer which would negatively impact the 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. William H. Jansen 181 Jansen Road Nordland, W A 98358 BOE: 95-86-R PN: 977 700 058 Mrs. Jansen and her son-in-law Jerald Swan were present. Robert Kingsley 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 on Marrowstone Island, Mr. Swan stated that the property has some extenuating circumstances which are not reflected in the assessment. The installation of BOARD OF EQUALIZA nON MEETING MINUTES - JANUARY 9, 1996 Page 3 an access ramp has caused problems with the stability of the bank. He presented a photograph which shows the proximity of the house to the bank. They feel the property should be assessed as view property rather than waterfront property. Additionally, it would be very expensive to make improvements to the house due to the new energy code. The current assessment is $287,965 ($201,700 for the land and $86,265 for the improvements). A reduction to $232,000 ($160,000 for the land and $72,000 for the improvements) is being requested. Mr. Kingsley presented and discussed comparable sales. The value is consistent with similar property on Marrowstone Island. In regard to the energy code, many of the older homes are constructed with 2x4 walls, and it is not uncommon for individuals to purchase these single family dwellings. The appellant's home is graded as average quality. Newer homes that are built to meet the energy code are graded as good or very good. He believes that the assessment adequately reflects the market value of the property. Mr. Swan added that the comparable properties used by the Assessor's office have access to the beach and those that do not currently have access, can construct access at some point in the future. The existing beach access on his in-laws property, endangers the property itself A quote for the cost ofa new home, less the cost of the energy code requirements, was also presented. 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. Philip Flynn 698 East Marrowstone Road Nordland, WA 98358 BOE: 95-90-LO 95-91-LO PN: 921094021 977 700 037 Mr. Flynn was not present. Robert Kingsley represented the Assessor's office and was sworn in by Chairman Marlow. The parcels under appeal are located on Marrowstone Island. Parcel number 921 094 021 is being appealed for the following reasons: salt water intrusion, limited building width due to lot configuration, comparable sales, and impaired view. A detailed explanation of each reason was attached to the petition. The petition for the appeal of parcel number 977 700 037 states that "#1. We cannot find any comparable sales oflots or acreage on Marrowstone Island for the past year and a half that support an assessment of$286,000 for the land portion of our property. A great number of small acreage parcels as well as lots have been on the market on the island without selling. DOCUMENTATION: 1. 1994 Comparable sales on Marrowstone Island. 2. 1995 Comparable sales on Marrowstone Island. #2. Because of the water quality and water availability on the island we have been forced to put in an $8,000 filtration system for the house water. In addition we have constructed a pond and put in an $ 1,100 underground tank which holds the water from our roof through the downspout system. The public perception of the water problem(s) on Marrowstone Island certainly affects the value of property on the island and this perception will only continue to deteriorate values on the island." He is requesting the Board reduce the current assessments from $125,000 to $100,000 for parcel number 921 094021 and from $286,500 to $237,174 for parcel number 977 700 037. Mr. Kingsley discussed comparable sales. Based on these sales the property is valued correctly, maybe even a little low. 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 - JANUARY 9, 1996 Page 4 Marilyn Fite 1706 Howell Place Seattle, W A 98122 BOE: 95-93-LO 95-94-LO PN: 021333002 021333004 Mr. and Mrs. Fite were present. Robert Kingsley 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 on Marrowstone Island. Mr. Fite stated that parcel number 021 333 002 consists of 46 acres. Since they have recently applied to have this property placed in the timber land program they do not know if they need to continue with the appeal. The Board informed him that placing the property in the timber land program will not affect the taxes payable in 1996 and has no relation to this appeal. He was asked to continue with his testimony. Mr. Fite stated that their value increased by 35% - 40% since the last valuation. There are unknown water and septic problems in the area. Since they were placing this parcel in the timber program he did not conduct much research on it. He was unable to find any sales of parcels as large as this one. Mr. Kingsley agreed that there were no sales of property exactly comparable to the appellant's property. He explained that he used the sales of smaller parcels that were similar in topography, to come up with an average price per acre. The average price per acre for smaller parcels is $9,000 - $10,000. Due to the size of the appellant's property he used a very conservative figure of $4,000 per acre to establish a value. Mrs. Fite added that this parcel contains a large pond which prevents the development of part of the property. They presented an aerial photograph of the property for the Board to review. Mr. Kingsley noted that according to the geological survey done on Marrowstone Island, properties with ponds are more likely to have water than those without. The current assessment of parcel number 021 333002 is $185,880. The appellants did not provide their estimate of value. In regard to parcel number 021 333 004, Mr. Fite stated he received the information from the Assessor's office that was used to value this property. He stated it is difficult to evaluate the comparable sales since only a limited amount of information was provided. It is unknown if the comparable properties have water and two of the properties are not comparable, He discussed the values of other properties in the area. Mr. Kingsley stated that some of the information being discussed was not submitted 7 days prior to the hearing so he objects to it being presented at this time since he is unable to verilY the facts or figures. Chairman Marlow stated that the appellant is not providing additional written information. He is giving verbal testimony under oath and therefore, he must speak the truth about anything he feels is relevant to his appeal. The objection was overruled. Chairman Marlow allowed the testimony to continue and stated that Mr. Kingsley is welcome to take the time to verilY the information. Discussion ensued regarding neighboring property values. Mr. Fite discussed the topography of their property. There is a cemetery to the north and water is not available in the area. The property is currently assessed at $320,000. The Fite's did not provide their estimate of value. BOARD OF EQUALIZATION MEETING MINUTES - JANUARY 9, 1996 Page 5 Mr. Kingsley presented comparable sales which have occurred on Marrowstone Island indicating the property value is correct. Many were sales of waterfront properties without wells. If the appellant's property had water, the value would be higher. 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. Jean Beswick 309 37th Avenue E. Seattle, W A 98112 BOE: 95-174-LO PN: 021 202012 Ms. Beswick was not present. Robert Kingsley represented the Assessor's office and was sworn in by Chairman Marlow. The appellant's property is located on Marrowstone Island. It states on the petition that the property is being appealed "Because your department had arbitrarily re- assessed the value to almost DOUBLE its value from 1994, This is not a realistic approach." The appellant is requesting the Board reduce the current valuation from $186,405 ($142,130 for the land and $44,275 for the improvements) to $144,275 ($100,000 for the land and $44,275 for the improvements). Mr. Kingsley presented a map and eXplained how the property was valued, Comparable sales indicate the assessment 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. Frank Shinn 431 Olele Point Road Port Ludlow, WA 98365 BOE: 95-108-LO PN: 921283009 Mr. Shinn was not present. Robert Kingsley 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 "Sale prices in here inflated too high water front prices." The current assessed valuation is $376,390 ($150,000 for the land and $226,390 for the improvements). The appellant is requesting the Board reduce it to $350,710 ($124,320 for the land and $226,390 for the improvements). Mr. Kingsley presented and discussed comparable sales in the area. These sales indicate that there has been an increase in value over the last three years. The valuation is fair and equitable. At the close of the hearing the Board concurred to conduct an inspection of the property and make a determination at a later date. Chairman Marlow was not present for the following hearings. BOARD OF EQUALIZATION MEETING MINUTES - JANUARY 9, 1996 Page 6 Albe & DeEtta Ethington 4370 Oak Bay Road Port Ludlow, WA 98365 BOE: 95-154-R PN: 921 301 004 Mr. Ethington was present. Robert Kingsley was present on behalf of the Assessor's office. Acting-Chairman Broders explained the hearing process and swore them in. The property under appeal is located in Port Ludlow. Mr. Ethington stated that the valuation of his property was based on the listing price, not what it is actually worth. The law states that the assessment must reflect the value as ofJanuary I, 1995. The comparable sales that were used to assess the property occurred in 1992, 1993 & 1994. The market was much higher during these years are not comparable to his property value as ofJanuary 1, 1995. This is illegal and he wants the Board to reduce the current assessment from $275,765 ($39,500 for the land and $236,265 for the improvements) to $194,000 ($29,000 for the land and $165,000 for the improvements). In speaking with Mr. Kingsley prior to his appeal, Mr. Ethington suggested using the cost approach and was told that the home could not be built for the same amount at this point in time. Mr. Ethington does not agree. Mr. Kingsley explained that the intent of the Assessor's office is to assess property at fair market value. He presented a map outlining comparable sales and discussed each one. The assessment is based on the market not the listing price. He suggested the Board conduct an inspection of the comparable properties at the same time the inspection of the appellant's property is conducted. 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. Willie Knoepfle, Jr. 611 Cedar Avenue #14 Port Hadlock, W A 98339 BOE: 95-140-R PN: 30-77425 Mr. Knoepfle, Jr. was present. Dennis Pownall was present on behalf of the Assessor's office. Acting-Chairman Broders explained the hearing process and swore them in. The property under appeal is located in Port Hadlock. Mr. Knoepfle stated that he owns a mobile home which is located on rented land. Mobile homes are not comparable to houses and yet the assessed value is increasing while the blue book value is decreasing, The current assessment is $16,380. He is requesting the Board reduce it to the listed blue book value of $8,632. He understands that the Assessor's value is based on replacement cost, however, he does not feel that is fair when mobile homes depreciate, not appreciate. Mr. Pownall eXplained how he valued the appellant's property. Comparable sales indicate that mobile homes are increasing in value. Mobile homes that are located on an established site are more valuable and sell for more than mobile homes that are still on wheels and are not set up. Mr. Knoepfle stated that his mobile home is located in a mobile home park on land that he maintains but he does not own, Since the owner of the park pays taxes on the land, he did not realize that the fact that his mobile home is located in a park, would increase his property value. Acting-Chairman Broders asked if there is some value in leasing space in a park, due to the limited availability of space for mobile homes in the community? BOARD OF EQUALIZATION MEETING MINUTES - JANUARY 9, 1996 Page 7 Mr. Pownall confirmed that there is an intangible convenience factor represented in the valuations. Mobile homes that are in established locations sell for more than those that are not. Mr. Knoepfle stated that if this is the direction property values are going then there is no reason for him to be in a mobile home park. 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. Kenneth Allen, Jr. 611 Cedar Avenue #30 Port Hadlock, W A 98339 BOE: 95-152-R PN: 30-77013 Mr. Allen was present. Dennis Pownall was present on behalf of the Assessor's office, Acting- Chairman Broders eXplained the hearing process and swore them in. The property under appeal is located in Port Hadlock. Mr. Allen stated that he owns a 1978 mobile home and he feels the assessment is too high. The current assessment is more than he paid for it. Mobile homes decrease in value, not increase. Mr. Allen is requesting the Board reduce the current assessment from $20,705 to the listed blue book value of $9,277. Mr. Pownall explained that the valuation is based on sales of comparable property which occurred in the area, The appellant's assessment also reflects the value of additional improvements on the property (i.e. sheds). In reviewing the valuation he discovered that he had omitted the 13 year effective age ofthe mobile home which would have resulted in a lower valuation. He recommends the Board reduce the current valuation of the mobile home from $17,490 to $13,795. This will result in the total valuation being reduced from $20,705 to $17,010. 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: "'- d~ th1-~L L(~. -- LV .' , Erin K. Lundgren, Clerk fthe Boa d JEFFERSON COUNTY BOARD OF EQUALIZATION 0----~...,.- ",- ili~ . chard A. Broders, Vice-Chairman mes A. b?L~~r