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HomeMy WebLinkAboutM081396 Jefferson County Board of Equalization TELEPHONE: 385.9100 COURTHOUSE P.O. BOX 1220 PORT TOWNSEND, WASHINGTON 98368 ~?*;>(;;l:r.t;,,~'~f ~-~ H'{:t~,": ' . [I. , i,~J:"',:",,~,'~' .l _,.'.;tc",>, __ . . _ ".,_,"',.,.'" fAJll"f,: 1,""".1, !l ',',. " , I :f,':N~,:,'), ,,;' ," , <l1l'C" '''''-:f',>';c l~ k~,'_ ' -k;;_"'""," f0i "1 ' '~Jf'''' '61" , ' '/y :-. , ,I~,""" ., """''''1 f.,'''''' , .,I,Jr;. ;~,', ,.".' ".' " ''i.if. ~'/i~ , :ri,~-'!-" ,:',.- --~"-,': --.,- '.~t. :"f ',!'," ",1,:',', " ' , ",'Ill ' ::~,!ii;, .., f<' <, -.'...... .,.. . ,'. t .,'. ",) 'd,'." ,"'. ""?-' ~,I~~l!.!~\;,'~:::' "...,lit#il'!!"." ""~" '~=oC."-'-.~=,-- JEFFERSON COUNTY BOARD OF EQUALIZATION MINUTES AUGUST 13, 1996 William S. Marlow Richard A. Broden 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. PROPERTY EQUALIZATION Assessor Jack Westerman explained that the James Swan HoteVCondominium, which recently sold, consists of several separate parcels which were previously owned by different individuals. The new owner, Joseph Finnie, purchased each parcel and appealed the valuation of the parcels for which he had paid less than 90% of the assessed valuation. The Assessor's office and Mr. Finnie agreed to an assessment correction to the improvement values only, for all the parcels being appealed. However, one of the parcels which is being adjusted, is exactly the same as the adjacent parcel which was not appealed by Mr. Finnie. In order to reflect fair market value and be consistent among similar property, the parcel which was not appealed needs to be equalized. Mr. Westerman recommends reducing the valuation of parcel number 997 700 004 by the same amount as agreed to for the other parcel. Vice-Chairman Broders moved to equalize parcel number 997 700 004 and reduce only the improvement value as agreed to by the Assessor's office and Mr. Finnie. Member DeLeo seconded the motion which carried by a unanimous vote. HEARING W AIVERS/ASSESSMENT CORRECTIONS Chairman Marlow read the following assessment corrections into the record: APPELLANT APPEAL NO. PARCEL NO. Joseph Finnie BOE 96-30-C 997700 001 n n BOE 96-31-C 997 700 002 n n BOE 96-32-C 997 700 003 " " BOE 96-33-C 997 700 005 " " BOE 96-34-C 989 704 503 The Board concurred to accept them", ~J 100% Recycled Paper BOARD OF EQUALIZATION MINUTES - AUGUST 13, 1996 Page 2 HEARINGS Jennifer Ellis P.O. Box 491 Port Hadlock, W A 98339 BOE: 96-05-P PN: 3077574 Ms. Ellis was not present. Bob Shold represented the Assessor's office and was sworn in by Chairman Marlow. The property under appeal is a 1979 Fleetwood mobile home. The current assessment is $15,145. The appellant stated on her petition that the mobile home is located on property at Forker's Storage and is not liveable at this time. Her estimate of value is $9,000. Bob Shold stated that the mobile home was valued when it was set up with water, power, etc. If that is no longer the case and the mobile home is in storage, then he agrees with the appellant that the value should be reduced. After further discussion the Board concurred to conduct an inspection of the property and make a determination at a later date. Virginia McIntyre P.O. Box 245 Port TowDsend, W A 98368 DOE: 96-22-LO 96-23-R PN: 801 045016 801 045 018 Virginia McIntyre and Tom Foley were present. Bob Shold represented the Assessor's office. Chairman Marlow explained the hearing process and swore them in. The appellant's property is located off of Brothers Road, in Chimacum. Mr. Foley presented testimony on the parcel with a residence (parcel number 801045018). He stated that Ms. McIntyre purchased the property in May of this year for well below the assessed valuation. Additionally, due to poor drainage, there is continuous flooding and standing water in the crawl space underneath the house. This problem was documented in a residential inspection report in May 1995. The previous owners had a difficult time selling the property and were forced to reduce the price because of this problem. They installed a curtain drain last fall, but last spring there was still standing water underneath the house. It was suggested that a sump pump may need to be installed to help alleviate the problem. Parcel number 801 045016 is raw land with a steep gully. This parcel is also very wet and swampy. For these reasons, and the fact that the real estate market is down, they feel that parcel number 801045016 should be reduced from $38,980 to $35,000 and parcel number 801045018 should be reduced from $161,545 ($43,165 for the land and $118,380 for the improvements) to $150,000 ($38,000 for the land and $112,000 for the improvements). Bob Shold stated that the Assessor's office was not aware of the problems with this property at the time of the assessment. He agrees that this problem would be a detriment to the sale of the property. It is his opinion that the appellant's purchase price is the best indicator of value. The purchase price was $36,000 for parcel number 801045016 and $149,000 for parcel number 801 045018. BOARD OF EQUALIZATION MINUTES - AUGUST 13, 1996 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. Ruth Baldwin 101 Baldwin Road Nordland, W A 98358 BOE: 96-11-LO PN: 921 0940026 The appellant 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. She is requesting the current assessment of $589,000 be reduced to $371,829. Mr. Kingsley presented comparable sales and explained how the property was valued. The appellant is in the senior citizen exemption program and therefore receives a reduction in value for the residence and 1 acre of property. If the Board decides to reduce the valuation, Mr. Kingsley recommends the adjustment be made for excess front footage. After reviewing all the information provided and hearing the testimony of the Assessor's office, the Board concurred to conduct an inspection of the property and make a determination at a later date. David & Lorrie Cook 6738 Chico Way Bremerton, W A 98312 BOE: 96-08-LO PN: 976201 603 David and Lorrie Cook were 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. They feel a more realistic valuation of their property would be somewhere between $25,000 to $40,000. It is currently assessed at $100,000. Mr. Kingsley stated that the valuation of the appellant's property needed to be adjusted due to the lack of water availability. An assessment correction was agreed to by both the Assessor's office and tbe appellant. Mr. Kingsley has mailed the necessary form to the appellants requesting their signatures, and he will forward a copy to the Board upon receipt. PROPERTY EQUALIZATION Mr. Kingsley stated that the owners of the property adjacent to Mr. and Mrs. Cook's property drilled a well which was dry. Since this parcel also has no water, it needs to equalized to be consistent with the valuations of similar property. Mr. Kingsley recommended a reduced assessment for parcel number 976 20 I 60 I, owned by John Nelson Hoegh, Jr. Vice-Chairman Broders moved to accept the assessment correction for David and Lorrie Cook's property recorded under parcel number 976 201 603 and to equalize the adjacent parcel number 976201601 due to lack of water. lames DeLeo seconded the motion which carried by a unanimous vote. BOARD OF EQUALIZATION MINUTES - AUGUST 13, 1996 Page 4 Thomas & Judith McCay 40 Mariner Place Port Ludlow, WA 98365 BOE: 96-24-R PN: 931 900 001 Thomas & Judith McCay were present. Dennis Pownall represented the Assessor's office. Chairman Marlow explained the hearing process and swore them in. The property under appeal in located in Port Ludlow. Mr. McCay stated that they purchased the property in December of 1995 for $187,500. Since, they negotiated the purchase price they feel it more reflective of the market value than the current assessment of$201,340 ($31,000 for the land and $170,340 for the improvements). He presented and discussed comparable sales of the adjacent lots and a bank fee appraisal of their property which indicates the value is $190,000. The appellants do not believe that they could sell their property for the assessed valuation and are requesting a reduction in value to $191,600 ($30,000 for the land and $161,600 for the improvements). Mr. Pownall agrees that the adjacent parcels are the most comparable properties to the appellant's property. He presented sales data listing the sale amount of each adjacent parcel. All but one of the properties which resold, sold for more than the assessed valuation. He believes that the parcel is valued fairly and equitably. If the Board makes an adjustment in value for this parcel, then, for equity purposes, an adjustment would need to made to all the similar adjacent parcels as well. Discussion continued regarding the differences between the parcels. 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. RandaU Beauchamp 3436 13th Avenne W. Seattle. WA 983119 BOE: 96-25-R PN: 931500105 Randall Beauchamp was not present. Robert Kingsley represented the Assessor's office. Chairman Marlow explained the hearing process and swore them in. The property under appeal is located at 724 W. Uncas Road, Port Townsend. Mr. Beauchamp stated that his father purchased the property in 1952. The residence which consists of an "A" frame beach cabin, was constructed in 1975. Recently, expensive new homes have been built on property all around the appellant's property. The appellants do not have beach access as do all the other adjacent waterfront parcels, and yet they are being assessed as if they do. Since their property is not comparable to the other neighboring parcels they do not feel it should be assessed the same. They do not feel that they would be able to sell the property for the assessed amount and are requesting the current assessment 0[$154,590 ($106,000 for the land and $48,590 for the improvements) be reduced. The taxes have gone up 22% in one year and if they continue to go up at this rate he will not be able to afford to keep his property. Mr. Kingsley stated that he had nothing to add. He presented to the Board a copy of the appraisal worksheet, comparable sales, vicinity map and explanation of appraisal criteria. Any further explanation will not have any bearing on the outcome of the hearing. Mr. Kingsley did not value BOARD OF EQUALIZATION MINUTES - AUGUST 13, 1996 Page 5 the appellant's residence the same as the newer homes in the area. Each residence is assessed based on its own merits. He also added, that Jefferson County is on a four year valuation cycle. Therefore, property values are adjusted every four years, not every year. Chairman Marlow explained that the Board of Equalization does not have authority over the rate of increase in taxes. The function of the Board of Equalization is to insure that the value of all property in Jefferson County 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. ASSESSMENT CORRECTIONIPROPERTY EQUALIZATION Chairman Marlow read the following assessment correction into the record: APPELLANT APPEAL NO. William & Katherine Funke BOE 96-30-C PARCEL NO. 997700001 Vice-Chairman Broders moved to accept the agreed upon valuation of$121,452. Member DeLeo seconded the motion which carried by a unanimous vote. Chairman Marlow explained that along with making the adjustment for the Funke property, the Assessor's office recommends that two other parcels be equalized in order to reflect consistent valuations among similar properties. The parcels needing to be equalized are parcel number 821 162011 owned by Pope Resources and parcel number 821 162013 owned by James Treadway. Vice-Chairman Broders moved equalize parcel numbers 821 162011 and 821 162013 as recommended by the Assessor's office. Member DeLeo seconded the motion which carried by a unanimous vote. Meeting adjourned. Attest: (,' fl.~ ~. , "~ \.... ' '_.... ", c C / lLVl. . / L( l{; . '/U.J'-- Enn K. LUndgren)Cle' f the B~d JEFFERSON COUNTY BOARD OF EQUALIZATION f' " a iS2e. ~ J mes A. DeLeo, Member