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HomeMy WebLinkAboutM080697 1820 Jefferson Street PO Box 1220 Port Townsend, WA 98368 James A- DeLeo, District 1 William $, Marlow, District 2 Richard A. Broders, District 3 O+. lNO't JEFFERSON COUNTY BOARD OF EQUALIZATION MINUTES AUGUST 6, 1997 Richard A. Broders William S. Marlow James A. DeLeo Chairman Vice-Chairman Member Chairman Richard A. Broders called the meeting to order at 9:30 a.m. in the presence of Vice- Chairman William S. Marlow and Member James A. DeLeo. HEARING WAIVERS/ASSESSMENT CORRECTIONS The Board concurred to accept the assessment correction. APPELLANT Jack & Mary Harrison APPEAL NO. BOE 97-28-R PARCEL NO. 936 900 506 HEARINGS Carol Brockett 385 Gardiner Beach Road Sequim, W A 98382 BOE: 97-10-R PN: 002341029 Mr. and Mrs. Brockett were present. Appraiser Robert Kingsley represented the Assessor's office. After explaining the hearing process, Chairman Broders swore them in. The property under appeal consists of approximately 5 acres. Mrs. Brockett stated that their property value increased by 25% which is not reflective of the market, due to down zoning. While she realizes that zoning is not under the Board of Equalization's jurisdiction, she hopes that the Board can help with the resulting affects of changes in the zoning regulations. At the time they purchased the property it was zoned one residential dwelling per acre. Now it is zoned one residential dwelling per five acres. Being able to subdivide was one of the selling points of the Phone (360)385-9100 / 1-800-831-2678 Fax (360)385-9382 jeffbocc@ro.jefferson.wa.us BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 6, 1997 Page 2 property. That can no longer be done. Mrs. Brockett stated that she understands property values are based on sales of comparable property. However, she does not believe that the sales used by the Assessor's office in valuing their property are comparable. She presented a topography map showing a deep canyon on a portion of their property. She also presented panoramic photographs of the view from their property and the views from other properties considered comparable by the Assessor's office, and discussed the differences between them. The Brockett's are requesting the Board reduce the current assessed value from $372,140 ($82,000 for the land and $290,140 for the improvements). Mr. Kingsley presented a map outlining sales of comparable property in the area. He reviewed each sale and suggested that the Board conduct a physical inspection of those properties as well as the appellant's property. A brief discussion ensued regarding how views and excess acreage are valued. Vice-Chairman Marlow added that until there is more sales data, it is difficult to determine how changes in zoning regulations will affect property values. Mrs. Brockett stated that the view rating is a factor which determines the amount of taxes and they would like that rating reviewed by the Board. After reviewing all the information submitted and hearing the testimony of both parties, the Board concurred to conduct a physical inspection of the property and make a determination at a later date. Fern Kozy 210 Old School House Road Gardiner, W A 98382 BOE: 97-07-LO PN: 002342044 Ms. Kozy was present. Appraiser Robert Kingsley represented the Assessor's office. Chairman Broders explained the hearing process and swore them in. The property under appeal consists of approximately 3 acres. Ms. Kozy stated that the assessed valuation is too high due to the wet condition of the property. Approximately seven years ago the property was tested to see if it would sustain a septic system and did not pass. The perk holes filled with water. Ms. Kozy added that the property is even too wet to use for livestock. She is requesting that the current assessment of the land value be reduced from $38,700 to $18,000. Mr. Kingsley presented sales of comparable properties located within the area. He stated that Ms. Kozy's property is in the senior citizen exemption program and sales indicate that property is worth $10,000 per acre. After reviewing all the information submitted and hearing the testimony of both parties, the Board concurred to conduct a physical inspection of the property and make a determination at a later date. BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 6, 1997 Page 3 Colin & Joan Thomson 4705 194th Avenue SE Issaquah, W A 98027 BOE: 97-06-R PN: 701194026 Colin Thomson was present. Appraiser Bob Shold represented the Assessor's office. After explaining the hearing process, Chairman Broders swore them in. The property under appeal is located at 2026 E. Quilcene Road, Quilcene. Mr. Thomson stated that they believe the current assessed value is too high based on a recent sale of property located to the north of their property. The property which sold for approximately $375 per front foot is very similar to their property, with low bank waterfront and shallow tidelands. While there have not been many new sales in the area, he feels that based on this most recent sale, the current assessment of $1 ,000 per front foot does not reflect market value. In addition, other similar properties in the area are assessed at a much lower rate than their property; the Olympic Oyster Company operates a tractor up and down the beach which devalues their property; and when the tide goes out, all of the water leaves Quilcene Bay which does not make property in this area comparable to waterfront properties in Port Ludlow with deeper water, as they do not own the tidelands and are unable to use the water or moor a boat. The fact that the property is pie shaped, 195' on the waterfront tapering down to 100', may have some bearing on the value. The appellants sold the property adjacent to theirs for an admittedly high price. However, they feel the market has since declined which is not reflected in the assessed values. He added that individuals are allowed to hunt for birds in this area, so the shooting which goes on nearby may be a detraction from the property. They are requesting that the Board reduce the current assessment from $276,795 ($194,160 for the land and $82,635 for the improvements) to $182,635 ($100,000 for the land and $82,635 for the improvements) Mr. Shold stated that he was not involved in the original assessment of this property and after conducting some sales queries he was only able to find the sale of the property adjacent to the appellant's property which the appellants had sold. The appellants sold this property for $218,000 which is what the value of their property was based on. However, since the original assessment, no other sales have occurred in the area. Other similar properties in the area are assessed at half the rate used to value the appellant's property and the property they sold, which seems to be an inequity. Mr. Shold recommends that the valuation of the appellant's property be reduced to $500 per front foot and that the valuation of the adjacent parcel be equalized by reducing the value to $500 per front foot, to insure equity among property in the area. At the close of the hearing the Board concurred to conduct a physical inspection of the property and make a determination at a later date. Arthur & Carol Nelson 2050 Holcomb Avenue Yuba City, CA 95993 BOE: 97-18-LO PN: 950100311 Mr. & Mrs. Nelson were not present. Appraiser Robert Kingsley represented the Assessor's office and was sworn in by Chairman Broders. The property under appeal is located in the Thorndyke area. The appellants state on their petition that "The land slope is 2:1 which makes it unbuildable. There is approximately 60' difference from bottom to top. Peabody Lane is impassable and has never been maintained We are not aware of any lots of this kind being sold in the last 5 years." They are requesting the value of the land be reduced from $2,000 to $1,000. BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 6, 1997 Page 4 Robert Kingsley presented a map outlining sales of comparable property in the area. He reviewed each sale and explained that one of the purchases was for property which is very similar in configuration as far as parcel ownership. With no further testimony, the hearing was closed. The Board concurred to conduct a physical inspection of the property and make a determination at a later date. Meeting adjourned. Attest: " . L II '-- / / / L l..._ ~L f"^\. vf;,,t-- C Ie rl'? ~- ( E-iin K. Lundglen, Clerk of the Board . l. JEFFERSON COUNTY BOARD OF EQUALIZATION tJ..J~ Richard A. Broders, Chairman fA illiam S. Marlow, Vice-Chairman (d ,jJe ~ es A. DeLeo, Member