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HomeMy WebLinkAboutM080798 1820 Jefferson Street PO Box 1220 Port Townsend, WA 98368 William S. Marlow, District 2 Richard A. Broders, District 3 JEFFERSON COUNTY BOARD OF EQUALIZATION MINUTES AUGUST 7, 1998 Richard A. Broders William S. Marlow James A. DeLeo Chainnan Vice-Chairman Member Chairman Richard A. Broders called the meeting to order at 10:00 a.m. in the presence of Vice- Chairman William S. Marlow and Member James A. DeLeo. HEARINGS Louis & Patricia Beggio 291 E. Snow Creek Way Quilcene, W A 98376 BOE: 98-16-R PN: 995400001 Mr. and Mrs. Beggio were present. Representing the Assessor's office was Appraiser Bob Shold. After explaining the hearing process Chairman Broders swore them in. The property under appeal is a residential lot with a park model mobile home located at 291 E. Snow Creek Way in Quilcene. Mrs. Beggio stated that they feel the property valuation is too high because they do not have a septic system and will never have one due to the proximity to Crocker Lake, The park model mobile home is not a permanent structure on the property and they must haul their own sewage to Snow Creek dump station every other week. Additionally, Mrs. Beggio noted other factors that negatively affect the value such as the property is located in a flood plain and next to a boat launch which is a nuisance. Mr. Beggio added that they do not have a permanent electrical hook-up to their mobile home. The appellants are requesting the current assessment be reduced from $42,750 ($32,750 for the land and $10,000 for the improvements) to $21,000 ($18,000 for the land and $3,000 for the improvements). Mr. Shold stated that after researching the matter he agrees that without permanent connections to septic and power, the land should be valued as a recreational lot. Likewise the current assessed value of the mobile home is in question based on the fact that there are no permanent connections to utilities. Typically, if park model mobile homes are permanently connected to utilities they are Phone (360)385-9100 / 1-800-831-2678 Fax (360)385,9382 jeftbocC@co.jefferson.wa.us BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 7, 1998 Page 2 considered "real property" and valued as such. Ifthey are not, then they are considered similar to a travel trailer or vehicle which is not valued by the Assessor. There are some small sheds on the property but their value is very minimal. Based on the evidence, the appellant's property does not have permanent connections and should be reduced in value. The recommendation of the Assessor's office is to reduce the current assessment to $17,875 for the land with no valuation for improvements based on the fact that the park model mobile home is not considered real property due to the lack of permanent utility hook-ups. The appellants agree with the recommendation ofthe Assessor's office and feel that it reflects fair market value. The Board concurred that since both parties are in agreement an inspection of the property is not necessary . Vice-Chairman Marlow moved to accept the recommendation of the Assessor's office and reduce the property value to $17,875 for the land with no valuation for the improvements. Member DeLeo asked if the mobile home is licensed? Mr. Beggio answered no. Member DeLeo stated that he thought trailers parked on property which are licensed, are considered personal property, but, if they are not licensed, they are assessed by the Assessor's office as real property. Mr. Shold explained that the consideration of trailers as real property is determined by whether or not they are permanently connected to utilities. Whether or not they are licensed does not matter. Member DeLeo stated that if the mobile home is not assessed as real property and not licensed as a vehicle, then the appellants are not paying taxes on it. He feels that one way or the other something should be paid to the community. Then he seconded the motion. Chairman Broders called for a vote on the motion which carried unanimously. Mrs. Beggio stated that they are not trying to live there for free or trying to get away with anything. She said they would accept the valuation of$lO,OOO for the improvements. It is the high valuation of the land that is their main concern. Chairman Broders stated that the Board must deal with what the law states regardless of what the Board thinks it should state. Everyone concurred, The hearing was closed. Lynden & Sharon Merritt 18024 SE 121" Place Renton, W A 98059 BOE: 98-35-R PN: 981901 534 Mr. and Mrs. Merritt were not present. (Mr. Merritt arrived after the hearing was closed - see testimony later in minutes). Appraiser Deunis Pownall represented the Assessor's office and was sworn in by Chairman Broders. The property under appeal consists of a lot with a residence located off of Gorge Court in Brinnon. The reason for the appeal is stated on the petition as, "Not sufficient square feet for well and septic. Accessible only from adjacent properties. No access to bldg. Site. If a BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 7, 1998 Page 3 driveway were to be built, there would be no bldg. site. Property on the market for $6,000." The appellants noted that the building on the property is decaying and unusable. They are requesting the current assessment be reduced from $14,345 ($7,000 for the land and $7,345 for the improvements) to $6,000 for the land with no value for the improvements. Mr. Pownall stated that the appellants inherited lots 53, 54 & 55 and are only appealing the value of lot 53. He explained how he valued the property compared to others in the area and presented sales of comparable property. If the appellants were interested in consolidating lot 53 with the others and destroying the building which currently exists, the Assessor's office would reduce the value of the raw land by 50% and remove the building value completely for a total valuation of $3,250 for the parcel. At the close of the hearing the Board concurred to conduct an inspection of the property and make a determination at a later date. Mr. Merritt arrived late and the Board agreed to reopen the hearing and allow his testimony. Chairman Broders explained the hearing process and swore him in, Mr. Merritt stated that he feels the value is excessive. The property next door which sold and was used as a basis for his assessment is not comparable to his property. His property does not have legal access and in his opinion it would be impossible to put in any kind of access. His other two lots combined are large enough to build a house and install a well and septic system. This lot can only be used for overnight camping. It has been on the market for half of the assessed value and it still has not sold. Mr. Merritt stated that the property is not permanently connected to electricity. Any use of electricity on the property comes from an extension cord plugged into the mobile home located on his other lots. The structure on the lot is just a small trailer with an attached building. Mr. Pownall stated that if the structure were destroyed it would not have any value. 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. Philip & Louane Renner 28111 NE 122nd Avenue Battle Ground, W A 98604-9304 BOE: 98-15-R PN: 988600012 Mr. and Mrs. Renner were not present. Appraiser Dennis Pownall represented the Assessor's office and was sworn in by Chairman Broders. The property under appeal consists of a lot with a residence built in the 1960's located in Pleasant Tides Addition, division 2 (lot 12). The appellants' reasons for appealing their property value were stated on their petition as follows; I) No view of water; 2) obvious roof damage; 3) Needs paint; 4) House is frequently burglarized; 5) Satellite dish in front yard is useless as seller stole control unit and cut cables; 6) Limited market for l-bedroom cabin; 7) Not plumbed or wired for washer/dryer; 8) No garage; 9) Located behind water tower with pump so there is constant noise from pump; 10) Adjacent property in poor condition -- possible commercial location. The appellants are requesting that the current assessment of$57,500 ($21,000 for the land and $36,500 for the improvements) be reduced to a local Realtor's suggested value of$52,000 ($20,000 for the land and $32,000 for the improvements). BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 7,1998 Page 4 Mr. Pownall stated that he was unaware of the concerns brought up by the appellants in their petition. Had he known about them at the time of his assessment he would have made an adjustment to the value, He presented sales of comparable property which indicate that the land value is equitable. As for the improvement value, there are no comparable properties as there are no other houses in the area which have a community water tank along side their driveway. Vice-Chairman Marlow noted that the appellant mentioned in his petition that last year was the first year that their house had not been broken into. Mr. Pownall stated that there are now full-time residents living on the adjacent property which may have prevented any burglaries. At the close of the hearing the Board concurred to conduct an inspection ofthe property and make a determination at a later date. Benjamin & Julieta Viray 4506-220th Street SW Mountlake Terrace, W A 98043 BOE: 98-13-R PN: 502 023 009 Mr. and Mrs. Viray 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 ofa lot with a cabin located at 307281 Highway 101 in Brinnon. Ms. Viray stated that they are only contesting the valuation of the improvements, not the land. The value of the improvements has increased approximately 72% since their purchase of the property in January of 1996. They do not feel the valuation is fair since nothing has been done to improve the structure except for cleaning it. The Assessor's records indicate the cabin is 816 square feet, but the appraisal which was done at the time of purchase indicates the cabin is only 648 square feet. The cabin is 70 years old. There is no foundation, l-bedroom, I-bath (no tub, only shower stall), no garage or carport, no wood stove, and no washer/dryer hookup. She stated that they understand that the property value is based on sales of property where there has been a willing buyer and a willing seller. The appellants paid $114,500 plus closing costs of$5,000. She stated that their family has worked extremely hard cleaning the place just to make it livable. Mr. Viray added that the house was in very poor condition when they purchased it and they have done a lot of work to clean it up. Mrs. Viray presented sales of comparable property for the Board to review. They are requesting the Board reduce the current assessment from $116,555 ($62,250 for the land and $54,305 for the improvements) to $99,556 ($62,250 for the land and $37,306 for the improvements). Mr. Kingsley asked the appellants if they would sell their property for less than the purchase price of $114,500. Mrs. Viray stated that if they decided to sell the property they might be able to sell it for the same price they paid, however, they do not know if someone would want to purchase it without a foundation, or washer/dryer hookup. They purchased the property knowing its poor condition, just so they would have a quiet place to go. BOARD OF EQUALIZA nON MEETING MINUTES - AUGUST 7, 1998 Page 5 Mr. Kingsley commented on the discrepancy in square footage between the Assessor's records and the appraisal. He stated that when he conducted his assessment there was a fence around the property with a gate which appeared to be locked, so he did not enter the property to measure the building. It may be that the Assessor's records are incorrect. At the close of the hearing the Board concurred to conduct an inspection of the property and make a determination at a later date. Bruce & Jeanette Elledge P.O. Box 302 Quilcene, WA 98376 BOE: 98-11-LO PN: 702012 008 Mrs. Elledge was present. Appraiser Bob Shold represented the Assessor's office. After explaining the hearing process, Chairman Broders swore them in. The property under appeal consists of a bare lot located in Quilcene. Mrs, Elledge stated that the Assessor's records indicate that their property is improved, which it is not. The base site valuation on their property is the same as on other properties which have power, water, septic, and houses. The Assessor's records also indicate that she has one level acre, which is not true. Their property is further away from power than any of the other adjoining properties. Copies of the neighboring property valuations were presented to the Board for review. Mrs. Elledge noted that the previous owners of this lot paid $25,000 for it and logged off $10,000 in timber. As there was no timber on the property when the appellants purchased it they feel it has less value. The appellants are requesting the Board reduce the current land assessment from $23,225 to $14,724. Mr. Shold stated that the appellant's purchased the property in January 1998 for $23,500. Prior to that in August of 1996 the property sold for $25,000. The current assessment is lower than both sale prices. He feels these sales are the best indicator of market value. Mrs, Elledge stated that the reason they paid as much as they did for the property was because they were lied to by the Realtor who told them the assessed value was $23,500, when in actuality it had not been revalued yet and was only assessed at $14,500. 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, James & Rose Ann Olsen 512 Seal Rock Road Brinnon, W A 98320 BOE: 98-20-LO PN: 964 600 002 Mr. and Mrs. Olsen were present. Representing the Assessor's office was Appraiser Robert Kingsley. Chairman Broders explained the hearing process and swore them in. The appellants are only appealing the valuation of the land located at 512 Seal Rock Road in Brinnon. Mr. Olsen stated that the assessment of the land went from $53,000 to $93,000, When they applied for a bank loan an appraisal was done which indicated a value of $68,000. A copy of the appraisal was submitted with the petition as well as copies of the assessed values of comparable property in the area. The Appellant's are requesting that the current land assessment be reduced from $93,525 to $60,000. BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 7,1998 Page 6 Mr. Kingsley noted that the assessed values presented by the appellants are from 1994. They are not current valuations and have no bearing on the market today. He stated that there have not been any sales of property in the immediate area, but he did present sales of comparable property nearby, Mrs. Olsen stated that the noise from Highway 101 also detracts from the value of 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, Michael & Eloise Langenbach 2524 Morse Road SE Olympia, WA 98501 BOE: 98-24-R PN: 980 100 320 Michael Langenbach and neighbor Bill Harrison were present. Representing the Assessor's office was Appraiser Dennis Pownall. Chairman Broders explained the hearing process and swore them in. The property under appeal is located along Hood Canal in Brinnon and consists of a lot with a mobile home. Mr. Langenbach explained that they are appealing their property increase of66.7% based on the following: I) The septic system on the property is inadequate and the County has no record of it; 2) The water system is not approved; 3) The beach front is polluted; 4) Boats and motors have been stolen, and they have not had much assistance from the Sheriff's Department; 5) The amount of increase is totally unreasonable. The appellants are requesting the current assessment be reduced from $103,300 ($89,600 for the land and $13,700 for the improvements) to $66,000 ($56,000 for the land and $10,000 for the improvements). Mr. Pownall stated that the increase in value was significant, however, it was not without basis. He presented information on two (2) sales of property which occurred in the area, Based on the sales he increased the base waterfront rate from $800 per front foot to $1,500 per front foot. The minimal increase in the value ofthe improvements was due to a concrete patio which was not included in the previous valuation. He added that the issues brought up by the appellants are typically reflected in the sales. Mr. Langenbach stated that he does not have a concrete patio anywhere on his 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. Cordell & Cynthia Burke P.O. Box 367 Graham, WA 98376 BOE: 98-06-LO PN: 501032016 Mr. and Mrs. Burke were present. Appraiser Peter Schuck represented the Assessor's office. After explaining the hearing process Chairman Broders swore them in. The property under appeal consists 8.27 acres located on the south end of To and os Peninsula on Smith Lane. Mr. Burke stated that they originally owned a parcel of approximately 5 acres with 300 feet of waterfront then in 1995 they purchased the adjacent parcel of approximately 3 additional acres with 100 feet of waterfront. After BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 1,1998 Page 1 combining the parcels through a boundary line adjustment they notice that the Assessor's office had added 200 feet of waterfront to their assessment. Rather than being assessed for 400 feet of waterfront, they are being assessed for 500 feet of waterfront. They are not contesting how the property is valued they are only contesting the computation error of the additional 100 feet of waterfront property. The current assessment is $161,530. The appellants did not provide an estimate of value. Mr. Schuck stated that initially the property was valued as having 510 front feet of waterfront. When the appellants came into the office he calculated the waterfront footage based on a north to south axis and came up with 420 feet of waterfront. Waterfront footage can be calculated by either using right angles or following the bank or shoreline. Due to the irregular shape of the property, it was felt that the most equitable method would be to assess it diagonally or following the bank. A mapper digitally calculated the measurements using both methods, Using right angles at the widest part of the property the digital calculation is 538 feet of waterfront. Using right angles at the narrowest part of the property the digital calculation is 421 feet of waterfront. Using the diagonal method (following the bank) the digital calculation is 487 feet of waterfront. Due to the shape of the property Mr. Schuck feels it would be equitable to use a front footage calculation somewhere between 421 and 487. He reduced the 510 front feet by 20 feet The property is currently valued based on a calculation of 490 feet of waterfront. Chairman Broders added that the method which reaches market value is the correct method to use, however, no market evidence has been presented. 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. Meeting adjourned. Attest: [t~FL ~. '-:Luulq~~, Erm K. Lundgren, aJk ofth{Board JEFFERSON COUNTY BOARD OF EQUALIZATION ~.~ ",. William S. Marlow, Vice-Chairman (l~ ~'11.~ ~ ~o-eLeo, Member