HomeMy WebLinkAboutM031699
Jefferson County Board of Equalization
TELEPHONE: 385.9100
COURTHOUSE
P,O, BOX 1220
PORT TOWNSEND, WASHINGTON 98368
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JEFFERSON COUNTY BOARD OF EQUALlZA nON
MINUTES
March 16, 1999
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, Member James A DeLeo was not present.
APPROVAL OF THE MINUTES
Vice-Chairman Marlow moved to approve the minutes of February 9, 1999 as presented, Chairman Broders
seconded the motion, The motion passed,
REQUEST FOR RECONVENING
Mark and Barbara Peterson submitted a "Request for Reconvening" based on the condition being met pursuant
to WAC 458- I 4-127 RECONVENED BOARDS-AUTHORITY (1)( c) which states Boards of Equalization may
reconvene on their own authority to hear requests or appeals concerning the current assessment year when the
request or appeal is filed with the Board by April 30 of the tax year immediately following the Board's
regularly convened session and when a bona fide purchaser or contract buyer of record has acquired an interest
in real property subsequent to the first day of July and on or before December 31 of the assessment year and the
sale price was less than ninety percent of the assessed value. Vice-Chairman Marlow moved to approve the
reconvening request Chairman Broders seconded the motion, The motion passed, The hearing is scheduled
for today, March 16, 1999 at 10:30 a,m,
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BOARD OF EQUALIZATION MINUTES - MARCH 16,1999
Page 2
HEARING
Dennis & Alice Townsend
200 Carroll Avenue
Port Townsend, W A 98368
BOE: 98-52-E
PN: 953101 302
Mr, and Mrs, Townsend were present. Representing the Assessor's office was Assessor Jack Westerman, Lead
Property Technician Sherrie Shold, and Senior Administrative Clerk Wendy Ward. Chairman Broders
explained the hearing process and swore them in, This appeal is based on the denial of a Senior Citizen and
Disabled Persons Exemption by the Assessor's office for 1997, Mr, Townsend is disabled and was receiving a
disability exemption up until the time he and Mrs, Townsend were separated and he was no longer residing at
their home. Mrs, Townsend stated that the denial of the exemption was based on the separation document filed
with Superior Court on which she had inadvertently written the wrong year the separation occurred. She had
written the date of separation as October 1, 1996, when actually it was October I, 1997. The Townsend's
presented documents which show Mr. Townsend was periodically in a hospital in 1996 and 1997, Mrs.
Townsend stated that according to the State Department of Revenue, Mr. Townsend's hospitalization does not
disqualify him for receiving the exemption based on residency, She noted that Mr, Townsend was living at
their residence during this time, Mrs. Townsend stated that they were legally separated in October 1997. In
addition, Mrs, Townsend was declared disabled in late 1997,
Sherrie Shold stated that the exemption was denied based on the date of the petition for dissolution which states
the separation occurred on October 1, 1996. The Assessor's office is required by law to abide by the
documents filed with the Court, If there is a typographical error, the Court documents need to be amended
before the Assessor's office can reverse the denial. Ms, Shold stated that Mrs, Townsend provided the
Assessor's office with a copy of her disability statement which states that she became disabled in 1997, In
order to qualify for the exemption a person must be 61 years of age or disabled, the year prior to receiving the
exemption, Individuals must also apply for exemptions the year prior to receiving the exemption. While Mrs,
Townsend does not qualify for the exemption for 1997, she will receive the exemption for 1998.
In response to a question from Ms, Shold, Mrs, Townsend stated that they purchased the property in August of
1996, Ms, Shold stated that by law, in order to be considered for an exemption, a person must have ownership
of property for six months prior to the year for which they are applying for an exemption and own the property
on January 1" in the year in which they are applying for an exemption.
Mr. Westerman explained that since the Townsend's purchased the property in August of 1996, they did not
own the property six months prior to 1997 and they did not own the property on January I, 1996. Therefore,
they could not even be considered for an exemption for 1997,
Ms, Shold noted that the law changed in 1998, allowing property owners to apply for exemptions in the year the
property was purchased, regardless of when the purchase occurred in that year, Property owners no longer have
to own the property on January I'" of the year in which they are applying for an exemption for tax relief the
following year, This change in law, however, was not retroactive and does not help the Townsend's for 1997,
BOARD OF EQUALIZATION MINUTES - MARCH 16, 1999
Page 3
Based on this information Mr, Westerman recommended that the Board uphold the denial based on State law,
Vice-Chairman Marlow moved to uphold the Assessor's determination to deny the exemption based on State
Law, Chairman Broders seconded the motion, The motion passed,
Mark & Barbara Peterson
P.O. Box 764
Edgewood, NM 87015
BOE: 98-53"LO
PN: 801042023
Mr. and Mrs, Peterson were not present. Appraiser Bob Shold was present on behalf of the Assessor's office
and was sworn in by Chairman Broders, The property under appeal consists of approximately 20,16 acres of
bare land (lot 23) located in Country Ridge Estates off of Brothers Road in Chimacum, The appellants state in
their petition that they purchased the property on December 30,1998 for $71,550 which less than 90% of the
current assessed valuation of $96,220. The appellants' estimate of true and fair value is the purchase price of
$71,550.
Mr, Shold stated that this property was last valued in 1995 and will be revalued in 1999. This property was on
the market for a number of years prior to the appellants' purchase, Based on the purchase price he recommends
the value be reduced to $70,355,
After reviewing all the information submitted and hearing the testimony, the Board concurred to conduct an
inspection of the property and make a determination at a later date,
Meeting adjourned,
AJest:. "
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Erin K. Lundgren, cre:t':f~~rd
JEFFERSON COUNTY
;ARqJO~A~~_
Richard A Broders, Chairman
William S, Marlow, Vice-Chairman
(Excused Absence)
James A DeLeo, Member