Loading...
HomeMy WebLinkAboutM010897 Jefferson County Board of Equalization TELEPHONE: 385.9100 COURTHOUSE P.O. BOX 1220 PORT TOWNSEND, WASHINGTON 98368 ~' ,'.. ,.~. r--/ - . ") .~. " ~.( -;:';:.<( ~ _ --~-c...;{ l ~ ", "( --")' ~~ ;';2c;~,..I~. . ~, , r ~. :~f:$'A) ~ ", ' ;.. ':, '. .'....'.~.;.......j;j"...', ....;.""'" ""'~ ... I ,~~~"".::',( '~"'~- .,"'" /~M" '., ...;,)'il1i' .,'. -- '-"r"" .., .., , 'I,Q ,.:- ':r f,.'f;.~J'~~':- -,:'''- ~J'!" '::. - ~-. 1 ,;~.',C. ',.!LJfl".' .. Ill. _"'" J. .......l)\;~ ~.I.~~;~~~ k-r~J.~- iJi:~ ~~'==oC.=-~~~=,--~ JEFFERSON COUNTY BOARD OF EQUALIZATION MINUTES JANUARY 8, 1997 William S. Marlow Richard A. Broden James A. DeLeo Chairman Vice-Chairman Member Vice-Chairman Richard A Broders called the meeting to order at 9:30 a.m. in the presence of Member James A DeLeo. Chairman William S. Marlow was not present. APPROVAL OF MINUTES Member DeLeo moved to approve the minutes of November 4 and 5, 1996 as presented. Vice-Chairman Broders seconded the motion. The motion carried. HEARING Karen Hovde 23 Oak Shore Court Port Townsend, W A 98368 BOE: 96-53-R PN: 965000181 Karen Hovde was present. Robert Kingsley was present on behalf of the Assessor's office. In the absence of Chairman Marlow, Vice-Chairman Broders explained the hearing process and swore them in. The appellant is appealing only the improvement value of the property. The property is located in the private community of Kala Point, in Port Townsend. Ms. Hovde stated that her house has one bedroom and is very small for Kala Point's stature. She feels that her property does not merit this level of taxation and is requesting the Board reduce the current assessment from $151,310 ($28,750 forthe land and $123,560 for the improvements) to $132,310 ($28,750 for the land and $103,560 for the improvements). Robert Kingsley stated that he is testifYing on behalf of the Assessor Jack Westerman who conducted the actual physical inspection of the property. He stated that the value of the house may be impacted by the fact that it only has one bedroom, since there have not been any sales of comparable property. Without market evidence the Assessor's office is unable to make an adjustment. n ~J 100% Recycled Paper BOARD OF EQUALIZATION MINUTES - JANUARY 8,1996 Page 2 Ms. Hovde asked if the house is valued based on the amount of square footage since it is not based on number of bedrooms? Mr. Kingsley stated that is exactly how it works. The house was valued based on the grade of quality and the calculated square footage. The number of bedrooms in a house is not considered when using this method of valuing improvements. Ms. Hovde added that one bedroom houses do not have the same resale value as three or four bedroom houses. In answer to a question from Member DeLeo regarding comparable sales, Mr. Kingsley repeated that there have not been any documented sales of one bedroom houses in the Kala Point area. Member DeLeo asked the total square footage of the house? Ms. Hovde replied 1,700 square feet. She stated that it has an open loft and a large studio where she works. Mr. Kingsley asked if Mr. Westerman went into the house at the time of the inspection? Ms. Hovde answered no. Mr. Kingsley stated that according to the assessment worksheet the house was valued as having a second story rather than just a loft. Had this been known, the square footage of the second floor would have been valued at the rate for a loft which is lower than a regular second floor. Ms. Hovde stated that from the outside of the house it does appear to have two stories, but it doesn't. She added that she purposely constructed it this way to obtain a lower assessment. Vice-Chairman Broders asked if Mr. Kingsley could calculate the correct square footage value so that the Board and Ms. Hovde can see the difference? Mr. Kingsley replied that he could, but first he needed to get the layout dimensions from Ms. Hovde. After discussing the configuration, Mr. Kingsley excused himself from the hearing temporarily to go to his office to calculate the correct square footage valuation. Upon his return he stated the adjustment would reduce the improvement value to $108,665 for a total valuation of$137,415. Ms. Hovde stated that she would agree to reducing the property valuation to that amount and then it would not be necessary for the Board of Equalization to conduct an inspection of the property. With both parties in agreement, the Board concurred that an inspection of the property is not necessary. Member DeLeo moved to overrule the Assessor's valuation and reduce only the improvement value of parcel number 965000181 to $108,665 for a new total valuation of$137,415. Vice-Chairman Broders seconded the motion. The motion carried. Meeting adjourned. Attest: t~cc/-f) . #UU~LA~ Erin K. Lundgren, Clerk of the Board JEFFERSON COUNTY BOARD OF EQUALIZATION (EXCUSED ABSENCE) William, (s.,M"arlOW'~Cha,irman . ~ !J--' . Ri~~a~d A. Brodt, :e-Chairm~. v~a ~~ (j" A. n.Loo, M""""