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HomeMy WebLinkAboutM080599 a\ wrr4t~ t~'\ ~ \""' ~:~;~i t<j ~ James A. DeLeo, District t ~ ;s::/ ~~ 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 5, 1999 William S. Marlow Richard A. Broders 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 Charles Nisbet 5500 West Valley Road Chimacum, W A 98325 BOE: 99-35-R PN: 801 044 012 Mr. Nisbet was present. Appraiser Robert Shold represented the Assessor's office. After explaining the hearing process Chairman Marlow swore them in. The property under appeal is a residence and land located at 5500 West Valley Road, in Chimacum. Mr. Nisbet stated that he is not opposed to paying taxes, however, he does not feel that they should go up 25%. Tax increases should be more in line with the cost ofliving. Being only two (2) years from retirement, his budget may not allow him to keep his home. He asked the Board if they would be able to live here iftheir taxes went up 25% per year? The little people are going to be forced out of the area by higher taxes. Chairman Marlow stated that the Board of Equalization only has the authority to review property valuations in order to insure equity among similar property. The Board does not have any authority over property taxes. Mr. Nisbet added that Chimacum Creek runs through his back yard and there is a possibility that the endangered species act might affect his property by requiring a 200 foot setback from the high water mark. If that happens, his property will become useless. He believes that the sale of a neighboring parcel contributed to the increase in his property valuation. If some fool pays an outrageous price for a piece of property, other property owners should not be penalized for their poor judgement. Mr. Nisbet does not feel the current assessment of $182,985 ($50,365 for the land and $132,620 for the improvements) is fair and he is requesting it be reduced to $169,000 ($44,000 for the land and $125,000 for the improvements). Phone (360)385-9100 ! 1-800-831-2678 Fax (360)385-9382 jeffbocC@co.jefferson.wa.us BOARD OF EQUALIZATION MEETL"'IG MINUTES - AUGUST 5, 1999 Page 2 Mr. Shold stated that the property was previously valued at $164,295 which compared to the new valuation of $182,985 is not a 25% increase. The sale mentioned by the appellant in his testimony is one of the comparable property sales used in the assessment. The property which sold was previously assessed at $23,245 and was purchased for $60,000. He reviewed other sales of comparable property which also support the current assessed valuation of the appellant's property. Mr. Nisbet stated that he cannot afford the taxes on his wages and he will be forced to sell his property. Member DeLeo stated that the Board can only review the assessed valuation, not the taxes. He added that the majority of taxes are voted on by the people. They bring it on themselves. Chairman Marlow explained that only the legislature can reform the tax structure. The Board of Equalization can only review property assessments. In order to make an adjustment they must have documented evidence that the Assessor's valuation is incorrect. He added that property valuations do not change every year. In Jefferson County property is assessed every four (4) years, so the increase in valuation is over a four (4) year period. He calculated that an increase of 25% over four (4) years is approximately an increase of 6% per year. Mr. Nisbet stated that his wages do not increase 6% per year. After reviewing all the information submitted 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. BOE: 99-38-R PN: 948 303 802 Charles E. Courtney 610 Fourteenth Street Port Townsend, WA 98368 Charles Courtney was present. Appraiser Dennis Pownall represented the Assessor's office. After explaining the hearing process Chairman Marlow swore them in. The property under appeal consists of a residence located at 610 Fourteenth Street in Port Townsend. Mr. Courtney stated that he purchased the property on June 23, 1999 for $243,000 and he did not attempt to negotiate a lower price. Being retired he had calculated that the tax would be based on his purchase price of the property. The property is currently assessed at $268,185 ($62,000 for the land and $206,185 for the improvements). He believes the value should reflect the purchase pnce. Mr. Pownall stated that he does not dispute that the purchase price is the fair market value of the property as of the date of the purchase. The property was on market for more than a reasonable length of time to draw its maximum value. His concern is with the date ofthe purchase. The property was assessed as of January 1, 1997 and may have had a different value at that time. He added that there have been a number of sales since the assessment date which indicate an increase in value, although, he does not know if they are applicable in this case. If the Board determines that an adjustment is necessary, he recommends the change be made to the improvement value to insure equity among the land values in the area. Discussion ensued regarding the ownership history of the property and the changes made to the interior of the house which have had a decreasing effect on its value rather than increasing effect. ~ BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 5, 1999 Page 3 After reviewing all the information submitted 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. Bernard & Norma Jeane Hein, Trustees 9731 Stanford Avenue Garden Grove, CA 92841-4944 BOE: 99-17-R PN: 947400068 Mr. and Mrs. Hein were not present. Appraiser Robert Kingsley represented the Assessor's office and was sworn in by Chairman Marlow. The property under appeal is a residence located at 11 Molenda Lane, Discovery Bay Village, in Port Townsend. The appellants wrote on their petition "When we purchased home in 1988, we had water view and mountain view. Now due to the greenery area grown-up, the water view is gone and other views have been destroyed. We estimate our taxes are at least $400.00 over evaluated" The current assessment is $127,835 ($35,500 for the land and $92,335 for the improvements). The appellants estimate the value to be $120,000 ($30,000 for the land and $90,000 for the improvements). Robert Kingsley clarified the amount of the current assessment and the amount of the sale which occurred in the area. Even if the Board reduced the assessment to the appellants estimate of value, it would only decrease their taxes by less than $100. Mr. Kingsley stated that he visited the property and he agrees that the view has diminished over the years. However, the property was assessed as of January 1, 1996 and at that time there was a good marine view. He believes the current assessment reflects fair market value. At the close of the hearing the Board concurred to conduct an inspection of the property and make a determination at a later date. Ronald & Kathryn Desjardins 74 Beach Drive Quilcene, WA 98376 BOE: 99-36-R PN: 701344041 Mr. and Mrs. Desjardins were present. Appraiser Peter Schuck represented the Assessor's office. After explaining the hearing process Chairman Marlow swore them in. The property under appeal consists of a house and 12 acres located at 74 Beach Drive, Dabob Cove, in Qui1cene. Mrs. Desjardins stated that their property has decreased in value due to the fact that the road to the community beach was destroyed by land slides in the Dabob Cove area. They aren't sure they will be able to afford the taxes on a retirement budget and they may have to sell the property. The damage which has occurred may prevent them from getting a price they would prefer or may prevent the selling of the property at all. Mr. Desjardins stated that they feel their property has been devalued due to the problems in the Dabob Cove area, and at this point, it is uncertain if there is any remedy. The land slides may continue well into the future. The property is currently assessed at $187,785 ($94,965 for the land and $92,820 for the improvements). No estimate of value was provided by the appellants. Peter Schuck asked the appellants if there has been any settling of the house or garage? Mrs. Desjardins stated that there are cracks around the skylights, but it is unknown if that was caused by normal settling of the house or by the landslides. Mr. Schuck stated that the land slides have affected the appellant's property. BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 5, 1999 Page 4 Chairman Marlow stated that the Board has copies of the geotechnical reports prepared for the area. He explained that the Board may equalize all the valuations ofthe property in the area to reflect the degree of impact the land slides have had. At the close of the hearing the Board concurred to conduct an inspection of the property and make a determination at a later date. Paul Heib P.O. Box 37 Chimacum, W A 98325 BOE: 99-39-R PN: 901272 019 Mr. Heib was not present. Appraiser Robert Shold represented the Assessor's office and was sworn in by Chairman Marlow. The property under appeal consists of 23 acres with an agricultural building located at 694 Naylor Creek Road, in Chimacum. The appellant wrote on his petition that "90% of the land is unbuildable and unimproved. The building is 90% used materials and 10% mostly traded for. My time does not count because I was on an extended vacation after selling my business. The surrounding land is mostly unimproved. There is also no running water, no septic and no power. Also the County has this a 23 acre parcel, not to be subdivided down. Cannot sell pieces of land." The property is currently assessed at $77,760 ($45,875 for the land and $31,885 for the improvements). The appellant estimates the value to be $45,000 ($35,000 for the land and $10,000 for the improvements). Mr. Shold presented a map of the area and a worksheet showing how the property was valued. He explained that the property was revalued this year. During the physical inspection of the property it was noted that there is a building on the property and it was assessed and categorized as a cabin with a garage (two-story building). Approximately two acres of land have been cleared and planted with grass. After reviewing the information and hearing the testimony of the Assessor's representative, the Board concurred to conduct an inspection of the property and make a determination at a later date. Carla Renz 164 Cole Avenue Port Townsend, WA 98368 BOE: 99-12-E PN: 941500022 Ms. Renz was present. Representing the Assessor's office was Lead Property Technician Sherrie Shold, and Property Technician Kelli Larson. Chairman Marlow 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 1998. Ms. Renz stated that she presented documentation for the Board to review. She is contesting the amount of income the Assessor's office staff used as a basis for the exemption denial. Included in her income figure was the amount of an IRA which had been rolled over into another account. She did not receive any money from the IRA, therefore it should not be considered income. Ms. Shold explained that when the Assessor's office staff completes the senior citizen application they must follow rules set by the State Department of Revenue. The rules outline which line items on the form are to be used in calculating income. The method of calculating income for the senior citizen/disability exemption is different than the method used for calculating IRS income. For the purpose of the exemption, the Assessor's office is required to use income which the IRS may allow as deductions. With regard to IRA's, there must be BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 5,1999 Page 5 documentation indicating a direct roll over into another account, otherwise the distribution is considered income and is subsequently included in the exemption calculation. The income tax forms provided by Ms. Renz indicate a normal distribution code rather than a roll over distribution code. Discussion ensued regarding IRA direct roll overs versus normal distributions. After hearing the testimony of both parties the Board concurred to review the RCW's and WAC's which govern senior citizen and disability exemptions and make a determination at a later date. Peter & Constantina Herzberg 5240 18'h Avenue NE Seattle, WA 98105 BOE: 99-34-LO PN: 701344034 Ms. Herzberg was present. Appraiser Robert Shold represented the Assessor's office. After explaining the hearing process, Chairman Marlow swore them in. The property under appeal consists of five acres in Dabob Cove, in Quilcene. Ms. Herzberg stated that this last winter there was a lot of land movement in the Dabob Cove area. A geotechnical engineer was hired by the Dabob Cove community to evaluate the area. A copy of his letter is attached to the petition form. According to the engineer, the ground is unstable and should not be developed. She also presented a letter ("Exhibit C") from Realtor Rob Clark of John 1. Scott Realty, which supports her contention that the property value has decreased due to the landslides in the area. The property is currently assessed at $134,295. An estimate of value was not provided by the appellants. Bob Shold stated that he is present on behalf of Appraiser Peter Schuck who valued this property. Mr. Schuck's notes indicate that there have been four (4) appeals previously heard by the Board regarding this same issue with property in the Dabob Cove area. There is no new information to submit. Chairman Marlow stated that the Board has copies of the geotechnical reports prepared for the area. He explained that since several properties in the area have been affected by the lands slides, it has been recommended by Mr. Schuck that the assessments of the damaged properties be equalized to reflect the degree of damage sustained by each 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. Discovery View Associates One Mount Jefferson Terrace Lake Oswego, OR 97035 BOE: 99-37-C PN: 948 332 903 Discovery View Associates did not have a representative at the hearing. Appraiser Robert Shold represented the Assessor's office and was sworn in by Chairman Marlow. The property under appeal is a low-income housing project consisting of 48 units located at 1051 Hancock Street, Port Townsend. The appellant wrote on the petition form that 'This is a low-income housing project that is subject to government restrictions. It should be valued based on its actual income." In a letter which was faxed from the appellant to the Clerk of the Board of Equalization, the appellant requests that the Board of Equalization sustain the current assessed valuation to enable the appellant to appeal to the State Board of Tax Appeals where it can be consolidated with the appeals for other similar properties. BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 5,1999 Page 6 Mr. Shold explained that the property was valued using the cost approach. He noted that the appellant wishes the Board to sustain the value so the case can be appealed to the State Board of Tax Appeals. After reviewing the information and hearing the testimony of the Assessor's office representative, Member DeLeo moved to sustain the current assessment of $2,398,930 ($282,640 for the land and $2,116,290 for the improvements) as requested by the appellant. Vice-Chairman Broders seconded the motion which carried by a unanimous vote. Thomas Currey, Agent for U.S.P.S. Deloitte & Touche 4414 N. Civic Center Plaza - Suite #101 Scottsdale, AZ 85251-3563 BOE: 99-40-C PN: 901142041 No representative was present on behalf of the United States Postal Service. Appraiser Robert Shold represented the Assessor's office and was sworn in by Chairman Marlow. The property under appeal consists of the post office located at 9223 Rhody Drive, Chimacum. The U.S. Postal Service leases the property and pays the property taxes. Per an agreement between the U.S. Postal Service and the lessor, the U.S. Postal Service has the right to contest the valuation of the property being leased. The reason for appealing the property valuation is listed on the petition form as "Cost, Market, Income". A property tax appeal analysis was also submitted with the petition. The appellants believe the current assessment of $188,050 ($62,880 for the land and $125,170 for the improvements), should be reduced to $74,800 (a breakdown between the land and improvement value was not provided). Mr. Shold explained the method used by the Assessor's office in valuing this property. He noted that the figures on the petition form and in the attachment do not match the actual assessment figures, making it difficult to determine how they arrived at their estimate of value. After reviewing the information and hearing the testimony of Assessor's office representative, the Board concurred to conduct an inspection of the property and make a determination at a later date. Meeting adjourned. A2st: l)vl '-'0. ~vu&;/LuA- Erin K. Lundgren, Clerk of the {oard JEFFERSON COUNTY BOARD OF EQUALIZATION ~ Jr'----~ ~r~ Richard A. Broders, Vice-Chairman C~a~b--? r:;'tS A. Deteo, ~ber