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HomeMy WebLinkAboutM081296 Jefferson County Board of Equalization TELEPHONE: 385.9100 COURTHOUSE P.O. BOX 1220 PORT TOWNSEND, WASHINGTON 98368 [}/~r~~; m j;;~ ~ .~" /~, "'"' I~" " \:'?,r-i ,.---', _ _ - .,,1'(':'::';;' ;b ,-'. ....,..'.llI , '. 'I !I.. ',',.;{"J '1-;"/""" ," ;..''.~ " '~',~'I! 'fI'" ,',.:"''.. ""i! ,- '"!_'~." ."'~ :", ,; iil ,,; ~.: .',' ," \~~~ i'lh,~"(,,,,_, ,..,IL, ',' ' "~Iii< 1'~'r::;"l"~'1--~"' ,.iI7" 'Jt~~:~i~~:'~~=~~}t~ JEFFERSON COUNTY BOARD OF EQUALIZATION MINUTES AUGUST 12, 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. Broders and Member James A. DeLeo. APPROVAL OF THE MINUTES Vice-Chairman Broders moved to approve the minutes as presented. Chairman Marlow seconded the motion which carried by a unanimous vote. HEARING WAIVERS/ASSESSMENT CORRECTIONS Chairman Marlow read the following hearing waivers and assessment corrections into the record. APPELLANT APPEAL NO. PARCEL NO. Edmund & Mary Melton Thomas Berg Julia A. Rouse John R. Hughes BOE 96-07-R BOE 96-09-LO BOE 96-20-R BOE 96-29-LO 982 800 236 902 042 025 948310603 921292017 The Board concurred to accept them. " \.J 100% Recycled Paper BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 12, 1996 Page 2 HEARINGS Larry and Shirley Browning 1633 Water Street #10 Port Townsend, W A 98368 BOE: 96-15-R PN: 931 600 110 Elizabeth Kingsland 1633 Water Street #5 Port Townsend, W A 98368 BOE: 96-16-R PN: 931600105 Bernice Davis 1633 Water Street #11 Port Townsend, W A 98368 BOE: 96-17-R PN: 931600111 The appellant's were not present. Assessor Jack Westerman represented the Assessor's office and was sworn in by Chairman Marlow. Mr. Browning wrote a letter on behalf of all the appellants involved and a copy was attached to each petition. For the purpose offairness, Mr. Westerman read Mr. Browning's letter to the Board. Mr. Westerman stated that the properties under appeal are Bay Vista II condominiums located on the waterfront side of Water Street downtown. The Browning's are correct in stating that the purchase of their property was a trade and not reflective of the market. The Browning's also own the Bayview restaurant adjacent to these condominiums. When the builder began construction of the condominiums, more space and an access easement was needed, so he traded a condominium for part of the Browning's land. Mr. Westerman stated that this property was assessed as new construction and emphasized the appraisal date ofJuly 31,1995. At the time of the assessment sales had occurred which indicated a market value. However, since that time, none of the other units have sold. The two sales which had occurred were the other two properties under appeal. Following are the current assessments and requested reductions for the properties under appeal: Mr. and Mrs. Browning's, $398,850 (requested reduction: $275,000); Ms. Kingsland's, $274,840 (requested reduction: $205,000); and Ms. Davis', $368,850 (requested reduction: $276,525). Mr. Westerman stated that Ms. Kingsland purchased her property in March 1995 for $275,000 and Ms. Davis purchased her property in July 1995 for $384,310. Of the eleven units, one is a show unit, and only the three under appeal have sold. The other units remain vacant and unfinished. Mr. Westerman continued by explaining how each unit was valued. After reviewing all the information provided by the appellants and hearing the testimony ofMr. Westerman, the Board concurred to conduct an inspection of the property and make a determination at a later date. BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 12, 1996 Page 3 MOTION FOR RECONSIDERA TION/HEARING James & Gloria Ramey 2010 Rosewood Port Townsend, W A 98368 DOE: 96-12-LO 96-13-C PN: 001343022 957606901 Mr. and Mrs Ramey were not present. Jeff Chapman represented the Assessor's office and was sworn in by Chairman Marlow. Mr. Chapman began by testifYing on parcel number 001 343 022 consisting of 4.21 acres which is located between Rhody Drive-Airport Cutoff Road and Four Corners Road. He stated that the appellant's petition just listed "GMA Restrictions" as the reason he feels his property value is too high. Mr. Chapman had hoped that the appellant would be present so he could get more specific information regarding his concerns about the valuation. The appellant purchased this property in April 1994 for $60,000. Based on the sale price, which is usually the best indicator of value, the current assessment as ofJanuary I, 1995 is $56,835. The appellant is requesting a reduction to $35,000. Mr. Chapman continued by stating that the Zoning Ordinance that was adopted in August 1994, did not show this parcel zoned as commercial. As far as the Assessor's office is aware, this parcel has never been zoned commercial. Past sales of this particular parcel have been much higher than one would expect ifit was strictly used for residential purposes, and because of this the Assessor's office thought that the property may be permitted for some kind of conditional use, however, it is not zoned for that. The appellant purchased the property before the Zoning Ordinance was adopted, but in checking with the Permit Center it was discovered that prior to the adoption of the Zoning Ordinance, the use of property was regulated under the Tri Area Community Development Plan. While the plan did allow for commercial use within 660 feet of a major arterial intersection, this particular parcel was specifically exempted from that type of use. So in fact, this parcel is not under any more restrictions than it ever was. Mr. Chapman agrees that for strictly residential use this parcel is over valued, but based on past sales and without any information from the appellant an adjustment is not justified. The land value of property recorded under parcel number 957606 901 located at 2140 Sims Way, Port Townsend, (penny Saver Deli Mart) is being appealed due to contamination of the ground soil. This appeal is a "motion for reconsideration" since a hearing was held on this same property in 1994 and there has not been any intervening change in valuation since that time. The appellant was able to provide additional information consisting of a Hydrocarbon Contamination Assessment Report which could not have been provided at the original hearing in 1994. Based on the results of the assessment Mr. Chapman agrees that the value should be reduced by the cost to cure the problem, however, no estimates were provided by the appellant. The appellant is only requesting a reduction of the land valuation from $224,000 to $44,000. Mr. Chapman feels the cost to cure is somewhere between $50,000 and $150,000. After reviewing all the information submitted and hearing the testimony of Mr. Chapman, the Board concurred to conduct an inspection of both parcels and make a determination at a later date. BOARD OF EQUALIZATION MEETING MINUTES. AUGUST 12, 1996 Page 4 HEARINGS - CONTINUED: Joseph Jacobs 61095 River Bluff Trail Bend, OR 97702 BOE: 96-10-R PN: 989710603 Mr. Jacobs was not present. Assessor Jack Westerman represented the Assessor's office and was sworn in by Chairman Marlow. The property under appeal consists of a large victorian house located at 1034 Franklin Street, Port Townsend. The appellant stated on his petition that the house has been on the market for almost two years and no offers have been received. The current listing price is $425,000. Realtors at Coldwell Banker feel that it may eventually sell for $395,000, given the extremely slow high end market. The appellant is requesting a reduction of the current assessment from $471,180 ($134,000 for the land and $337,180 for the improvements) to $395,000 ($134,000 for the land and $261,000 for the improvements). Mr. Westerman read the appellant's letter attached to the petition which reiterates what the appellant had stated in his petition. The assessment date was January 1, 1993 and Mr. Westerman agrees that the appellant has had a problem marketing this property. The property could be pennitted for conversion to a bed and breakfast, however, the structure is not well designed for that potential. Mr. Westerman feels that the appellant's reduction request is unreasonable and if the Board chooses to make an adjustment he recommends they reduce only the value of the improvements by 20% to reflect a combined market and functional obsolescence factor. The adjustment would reflect a change in value to $401,245 ($134,000 for the land and $267,245 for the improvements). After reviewing all the information submitted and hearing the testimony of both parties, the Board concurred to conduct an inspection of the property and make a detennination at a later date. Chester Nortbup 724 W. Uncas Road Port Townsend, W A 98368 BOE: 96-01-R PN: 902261 006 Mr. Northup was not present. Robert Kingsley represented the Assessor's office and was sworn in by Chairman Marlow. The property under appeal is located at 724 W. Uncas Road, Port Townsend. The appellant's petition states that they feel the present condition of the neighbor's property devalues their property by 25%. Photographs and a video of the neighboring property were also submitted as evidence by the appellant. The current assessment is $103,640 ($18,075 for the land and $85,565 for the improvements). The appellant is requesting a reduction to $71,993 ($14,738 for the land and $57,255 for the improvements). Mr. Kingsley presented a map and a computer worksheet showing how the appellant's property was valued. It is difficult to detennine how the condition of some properties affect the values of neighboring properties. It is not common practice of the Assessor's office to make value adjustments for this reason. BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 12, 1996 Page 5 At the close of the hearing the Board concurred to conduct an inspection of the property and make a determination at a later date. Mary Ann Besel 2386 Cleveland Street Port Townsend, W A 98368 BOE: 96-02-R PN: 001034048 Ms. Besel was present. Assessor Jack Westerman represented the Assessor's office. Chairman Marlow explained the hearing process and swore them in. The property under appeal is located at 2386 Cleveland Street, Port Townsend. Ms. Besel stated that the current assessment of her property is $161,505 ($127,755 for the land and $33,750 for the improvements). She believes that the assessment should be lowered since the total cost to build the home in 1994 was approximately $114,996. She feels an adjustment to $125,000 would be a fair valuation. Ms. Besel contacted Gary Kaiser of John L. Scott Realty and asked him to do a comparative market analysis of similar properties. Based on the results of the analysis it was determined that her property would probably sell for $145,000 - $150,000. Subsequently, Ms. Besel has listed her property for sale for $147,500. She knows her property will not sell for the assessed valuation and feels that it may not sell for the listing price. Mr. Westerman asked if the appellant had documentation of the listing price? Ms. Besel replied that she just listed it on Friday and does not have any documentation at this time. Mr. Westerman stated he would agree to a valuation adjustment if Ms. Besel can provide the documenatation. Ms. Besel stated she will submit a copy of the listing agreement tomorrow (Tuesday, August 13, 1996). Ms. Besel added that her property is only insured for $99,000 and her territorial view is now blocked by trees which are located on a neighbor's property. Mr. Westerman presented a map and comparable sales and explained how the appellant's property was valued. He stated that the land value is fair. If the Board decides to make an adjustment to the value, he recommends that they only adjust the improvement 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. Meeting adjourned. Attest: ". } 'J (, \....' '---~. L/lev'-_ h. ,'J ,'. Lf'-v-- Erin K. Lundgren, llerk the B~ JEFFERSON COUNTY BOARD OF EQUALIZATION ~ ~Mtii~ ) . hard A. Broders, Vice-Chairman () ffi L es A. DeLeo, Member