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Home My WebLink AboutM102196 Jefferson County Board of Equalization TELEPHONE: 385.9100 COURTHOUSE P.O. BOX 1220 PORT TOWNSEND, WASHINGTON 98368 r"/IJ' ,'--""'~ .~. <: . ..q / ,:' ~~ ~ ~ ~;~;-;-;~:~~_~ -'-_L-,_~I:>>" __;~)~tr-f~~ "I!'~'; ,{,',~ f' ~ ".". .,.." i :f;.:~,,~~' f?4lf' .'~ ~/. '/X'f ~;". ' 'I. ,-h. "'""., ,'. It I'; ~""""'~I"""I ~ I ;,-- ,_' _ ~I_:-~ :,., -i.':'~';Jt I,J"., . ~,','~'" ',10 ~'~-:-}f_ :of. i~ }!:~- - . ",.," i",hi~"""'" ~" III ' ,}....: i'''''';f:''~''''' '.,1:.,',,1''''''' "~.""",..",'$1 ., ,"'~'. . ,!~";."L ~~" ."'...... - .'" <l~.., -- __ ~ "._""-~'____'_ _ ~ -.. _ _.'<C ..~.~=-,.. '-t.<, - JEFFERSON COUNTY BOARD OF EQUALIZATION MINUTES OCTOBER 21, 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. HEARINGS Beth Johnson P.O. Box 1695 Port Townsend, W A 98368 BOE: 96-52-R PN: 001052045 Frank Converse was present on behalf of Beth Johnson who could not attend the hearing. Representing the Assessor's office was Dennis Pownall. Chairman Marlow explained the hearing process and swore them in. The property under appeal is located at 235 E. Middlepoint Road, Port Townsend. Mr. Converse presented photographs of the property and eXplained that he was unable to provide them at the time of filing the appeal. Chairman Marlow stated that all evidence must be submitted to all parties 7 days prior to the hearing. The Board can only accept the photographs as long as there is no objection by the representative of the Assessor's office. Mr. Pownall stated that he has seen the photographs and has no objection to them being submitted. Mr. Converse stated that the two-story building on the property is basically a shop with a bathroom addition and an office upstairs. In the past it was appraised as such and now it is being appraised as an unfinished house. Additionally, the value of the well is included in the value of the land. Since Ms. Johnson shares the well with a neighboring lot owner, she should not be assessed the full value of the well. The Board is requested to reduce the property value from $51,795 ($28,975 for the land and $22,820 for the improvements) to $42,596 ($25,975 for the land and $16,621 for the improvements). n t.J 100% Recycled Paper BOARD OF EQUALIZATION MEETING MINUTES - OCTOBER 21,1996 Page 2 Mr. Pownall stated that the improvements on this property were difficult to value due to their unique nature. The value of the main structure is a conservative estimate. He explained in detail how each building on the property was valued. Vice-Chairman Broders asked if there is an official agreement between the property owners for the shared well? Mr. Converse replied yes. In answer to a question from Vice-Chairman Broders regarding how a shared well affects property value, Mr. Pownall stated that he believes that the fact that the well is shared would not affect the market value. After reviewing all the information provided and hearing the testimony of both parties, the Board concurred to conduct an inspection of the property and make a determination at a later date. Patricia Farmer-Johnson 21-2 Seaview Court Port Townsend, W A 98368 BOE: 96-43-R PN: 965 500 009 Ralph & Jean Raymond 41-2 Seaview Court Port Townsend, W A 98368 BOE: 96-50-R PN: 965500007 Patricia Farmer-Johnson and Ralph Raymond were present. Assessor Jack Westerman was also present. Chairman Marlow explained the hearing process and swore them in. The properties under appeal are condominiums located in Kala Point, Port Townsend. Ms. Johnson explained that she will also be testifYing on behalf of Mr. Raymond since he is hard of hearing and they both have the same concerns. A map was submitted which shows the location of all the condominium units. There are 6 condominiums consisting of2 units each for a total of 12 units with various views. She and Mr. Raymond own identical units on the bluff, with the same beautiful view. The owners of one of the units in the condominium located just behind hers, placed their unit on the market three years ago for $285,000. Six months ago they lowered the price to $239,000 and it still has not sold. The other unit in that particular condominium also has a beautiful view and is currently assessed at $201,000, while Ms. Johnson's and Mr. Raymond's property is assessed at $276,000. She presented the developer's price list showing the sale amount of each condominium. She questioned how there could be such a great difference among property assessments when at the time these properties were initially purchased there was only a difference of$10,000. The owners of the unit which has not sold, are now renting it out for only $800/month (approx.). Ms. Johnson feels there is something wrong with the tax system when the amount of taxes paid is 50% of your rental income. The unit which is in the same condominium as Mr. Raymond's and is located adjacent to Ms. Johnson's, sold in August for $258,000. She feels that since her property consists with the same square footage it should be valued at $258,000 (a breakdown between land and improvements was not provided) and Mr. Raymond is requesting a reduction in value to $250,000 ($100,000 for the land and $150,000 for the improvements). BOARD OF EQUALIZATION MEETING MINUTES - OCTOBER 21, 1996 Page 3 Mr. Westerman stated that his testimony for both of these appeals is the same so he will address them at the same time. Ms. Johnson's unit has more square footage than the unit which sold in August. He presented a map of the area and explained that based on that sale (unit 4008), he recommends the Board make an adjustment to the improvement values of both of the properties under appeal (Mr. Raymond's unit 4007 and Ms. Johnson's unit 4009), and in order to maintain equity among all the units, he also recommends the Board equalize the improvement value of units 4005,4006,4008,4010,4011 and 4012. Mr. Westerman stated that his recommended adjustment to Mr. Raymond's improvement value will result in a total value which is less than he paid in 1993. Ms. Johnson will not receive as great an adjustment for a couple of reasons: First, an adjustment was already made to her property at the time she came into the Assessor's office to discuss her valuation prior to filing an appeal with the Board of Equalization; and second, her unit is two years newer than Mr. Raymond's unit which influences the effective age. Mr. Westerman added that in order for the taxes of the neighbor's property to be 50% of the rent, it would necessitate an assessed valuation closer to $375,000 instead of the current assessment of $200,000. Mr. Raymond explained why he had purchased the property for as much as he did. He realizes that they paid too much and does not feel that his purchase price is reflective oHair market value. Discussion ensued regarding market values. 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. Joseph C. Walden 2621-32 W. Seattle, W A 98199 BOE: 96-40-R PN: 002014001 Joseph Walden 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 610 McMinn Road, Port Townsend. Mr. Walden stated that his property was once the garbage dump site for Port Townsend. Years ago individuals dumped their garbage down the steep bank and onto the beach. There were also large burn piles that were subsequently pushed down the side of the bank. As a result, all the vegetation was stripped off of his property and the adjacent property to the east, making it susceptible to the natural degradation of the elements. The steep bank slope has both tidal action and ground water runoff from the top, eroding the bank. As it erodes, portions of the property begin to fall down onto the beach. Since, his neighbor received a reduction in value for this same problem he feels an adjustment should be made to his property value as well. Mr. Pownall presented a map which outlines comparable sales and explained how the property in this area is valued. He then explained how he valued the improvements on the property. 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 - OCTOBER 21, 1996 Page 4 REQUEST ACCEPTANCE OF APPEAL FOR 1996 SESSION; KAREN HOVDE, PETITIONER: A letter was received by the Clerk of the Board from Karen Hovde requesting that the Board of Equalization accept her appeal for the 1996 Board of Equalization season. Due to injuries sustained she was unable to meet the filing deadline. Vice-Chairman Broders moved to accept the appeal contingent upon Ms. Hovde providing documented evidence of the injuries from a physician. Member DeLeo seconded the motion which carried by a unanimous vote. Meeting adjourned. Attest: L{/iA~C ~ 'cIj4d'yie~ Erin K Lundgren, Clerk of the Boanf JEFFERSON COUNTY BOARD OF EQUALIZATION ~' ~p~ Richard A Broders, Vice-Chairman ~~~