HomeMy WebLinkAboutM092696
Jefferson County Board of Equalization
TELEPHONE: 385.9100
COURTHOUSE
P.O. BOX 1220
PORT TOWNSEND, WASHINGTON 98368
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JEFFERSON COUNTY BOARD OF EQUALIZATION
MINUTES
SEPTEMBER 26, 1996
William S. Marlow
Richard A. Broden
James A. DeLeo
Chairman
Vice-Chairman
Member
Chairman William S. Marlow called the meeting to order at 10:30 a.m. in the presence of Vice-
Chairman Richard A Broders and Member James A DeLeo.
HEARINGS
Robert and David Jackson
P.O. Box 36
Port Hadlock, W A 98339
BOE: 96-03-LO
PN: 960000108
Robert and David Jackson were not present. Robert Shold represented the Assessor's office and
was sworn in by Chairman Marlow. The property under appeal is located off of Irondale Road,
Port Hadlock. The appellants wrote on their petition that "No exact parcel near that would
compare as being a water view lot. Lots the exact si2e of the mentioned parcel ofland here
referred to." They are requesting the Board reduce the current assessment of $48,000 to
$28,000.
Mr. Shold stated that he does not understand the appellants' reasons for appealing their property
value. He had hoped they would attend the hearing or at least provide the additional evidence as
they indicated they would do on their petition. Without any additional information he is unable to
address their concerns. Mr. Shold explained how the property was valued. Based on comparable
sales, the property is valued equitably.
After reviewing all the information provided and hearing the testimony of Mr. Shold, the Board
concurred to conduct an inspection of the property and make a determination at a later date.
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BOARD OF EQUALIZATION MEETING MINUTES - SEPTEMBER 26, 1996
Page 2
Lan Erickson
P.O. Box 131
Port Townsend, W A 98368
BOE: 96-47-R
PN: 101324010
Lars Erickson was present. Dennis Pownall represented the Assessor's office. Chairman Marlow
explained the hearing process and swore them in. The property under appeal is located at 1281
N. Jacob Miller Road, Port Townsend. Mr. Erickson read his letter attached to his petition which
says: "I believe that the purpose of the Board is to see that property owners are treated in a fair
and equal manner as to the appraisal of their properties. The attached map shows four parcels of
water front property which are very close to each other but still have a very great difference in
appraised value. Parcel 'A' was appraised at $281,200 on 7/26/96. Parcel 'B', 'c' and 'D' were
appraised at $157,080 on 6/18/96. Although parcels 'B', 'C' and 'D' have a greater amount of
water front (375 ft each) than parcel' A' (320 ft) the latter is appraised at a higher value. Parcels
'B', 'C' and 'D' also have a common drainage field for their septic systems which is not shown on
the map. I believe that my southern five acres should not be appraised at a water front value since
it has no water front or water view, but is basically a tract of timber. In regards to improvements,
the house has been depreciating and could not have increased in value by 18% during the last four
years from $86,385 to $102,035 with inflation at 3% per year during this period." He does not
understand how the Assessor's office comes up with their values, and would like some
clarification. He also asked about the process for classifYing property as timber lands or open
space. The current assessment is $383,235 ($281,200 for the land and 102,035 for the
improvements). Mr. Erickson is requesting the Board reduce the value to $342,633 ($242,633
for the land and $100,000 for the improvements).
Mr. Pownall presented the comparable sales used to value the property. He explained how the
values were calculated, based on property depth and front footage rates. Mr. Erickson could
subdivide his property and apply to have the back portion of the property classified as timber or
open space land. This would allow the Assessor's office to value only the front portion as water
front and would reduce the overall assessment. However, until that has been done, the property
must be assessed as it is currently configured.
Mr. Erickson stated that the property adjacent to his which sold and subsequently used by Mr.
Pownall to base the value of his property, is not comparable. The adjacent property contains a
newer and larger house and therefore, should have a higher valuation and yield a higher sale
amount. He also stated that his high bank property is being compared to properties with much
lower banks. These properties have potential beach access, where his property does not.
Mr. Pownall stated that the value of the improvements located on Mr. Erickson's property are
valued significantly less than the adjacent property. The value of the land is what is comparable.
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.
BOARD OF EQUALIZATION MEETING MINUTES - SEPTEMBER 26, 1996
Page 3
Larry & Delphine Freiling
7900 Reche Cyn Road
Colton, CA 92324-9628
BOE: 96-44-LO
PN: 941 500 019
Larry and Delphine Freiling were not present. Dennis Pownall represented the Assessor's office
and was sworn in by Chairman Marlow. The property under appeal is located in Cape George
Village, Port Townsend. The appellants stated on their petition that "There has been no zoning
change, no improvement and the cost of dues to Cape George have gone very high, making it
very hard to sell." They are requesting the Board reduce the current assessment from $24,000 to
$11,200.
Mr. Pownall presented a map which outlines a comparable sale and lists the assessed values of
various properties in the area to show the valuation sequence he used in valuing the appellants'
property.
After reviewing the information provided and hearing the testimony of the Assessor's
representative the Board concurred to conduct an inspection of the property and make a
determination at a later date.
DETERMINATION
Joseph Jacobs
61095 River Bluff Trail
Bend, OR 97702
BOE: 96-10-R
PN: 989710603
Based on the recent sale of this parcel the Board concurred to reduce the value by making an
adjustment of20% for economic obsolescence. Vice-Chairman Broders moved to reduce the
value of parcel number 989 710 603 from $471,180 ($134,000 for the land and $337,180 for the
improvements) to $373,745 ($106,500 for the land and $267,245 for the improvements).
Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of
August 12, 1996)
Meeting adjourned.
Attest:
t G~A ~ .?1 L1L.dtf/LL^-
Erin K Lundgren, Clerk of the B&ard
JEFFERSON COUNTY
BOARD OF EQUALIZATION
jA'
n:arfthairman
. chard A Broders, Vice-Chairman
mes A. &e~r