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HomeMy WebLinkAboutM110499 a\ 'EQrr4t~ ~ ,-~~ ~ 09 . ~g = :~ 0< ..... \ ~ o~ ~ ING1:FFERSON COUNTY BOARD OF EQUALIZA nON MINUTES NOVEMBER 4, 1999 1820 Jefferson Street PO Box 1220 Port Townsend, WA 98368 James A. DeLeo, Dlstnct 1 Wtlham S. Marlow, Dlstnct 2 Richard A. Broders, DIstnct 3 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 David Amos 1871 SWHnsonville Road Port Lndlow, WA 98365 BOE: 99-49-R PN: 901244005 Mr. and Mrs. Amos were present. Appraiser Bob Shold represented the Assessor's office. After explaining the hearing process Chairman Marlow swore them in. The property under appeal is a residence on approximately 2.5 acres located at 7042 Beaver Valley Road in Chimacum. Mr. Amos asked for an explanation of the term "situs address". Mr. Shold explained that "situs address" is the location of the property. Mr. Amos stated that the situs address listed for their tax parcel is incorrect. Mrs. Amos noted that the Assessor's records jndicate the address number as 7054, but their address number is actually 7042. The property located at 7054 Beaver Valley Road is adjacent to their property so she is not certain if there is a mix up or not. Mr. Amos stated that their main contention is the value of acreage increasing by $10,000. They believe it is overvalued due to the steepness of the property making it unusable. Mrs. Amos stated that they looked at the properties which the Assessor's office representative said are comparable. Those properties are flat and not at all comparable to the their property. The property is currently valued at $104,630 ($35,130 for the land and $69,500 for the improvements). The appellant's estimate of value is $92,000 ($20,000 for the land and $72,000 for the improvements). Phone (360)385-9100 ! 1-800-831-2678 Fax (360)385-9382 jeffbocC@co.jefferson.wa.us BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 4,1999 Page 2 Mr. Shold stated that the properties he listed are not directly comparable. They were presented to show that there have been sales in the area. 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. David & Jacquelynn Wheeler 93 Sea Vista Place Port Ludlow, WA 98365 BOE: 99-47-R PN: 998 700 036 . Mr. Wheeler was present. Assessor Jack Westerman represented the Assessor's office. After explaining the hearing process Chairman Marlow swore them in. The property under appeal consists of a lot with a residence located at 93 Sea Vista Place in Port Ludlow. Mr. Wheeler stated that the property value increase of $26,510 is a little more than can be justified. When Mr. Westerman physically inspected the property for valuation purposes, he spoke with Mr. Wheeler explaining that he felt he was going to have to raise the value to $211,000, which is $20,000 more than the previous value. Mr. Wheeler felt that was high, but, when the tax notice was received he was very surprised to see that it indicated a new value of $217,51 O. He realized that the amount Mr. Westerman had told him during his visit was an estimate, but, he was hoping that Mr. Westerman's estimate would be a little on the high side. Discussion ensued regarding comparable properties. Mr. Wheeler stated that his house is the smallest and least valuable in the entire neighborhood, yet it is being assessed as if it were comparable to the other homes. He does not feel that is fair. The property should be assessed for what it is. In his opinion, the value of his house has depreciated due to the building of new homes in the area. Had he known these new homes were going to be built so close to his, he would not have purchased the property. Basically, he does not feel the property has increased in value by $26,000. Mr. Westerman presented sales of comparable properties and then discussed the history of the appellant's property. He noted that the Wheeler's appeal in 1997 triggered the equalization of the entire Teal Lake Village area and he feels that the value placed on the property at that time was too low. He suggested the Board look at the sales which have occurred after the equalization took place. Not one of the properties was assessed for more than it sold for. Mr. Westerman stated that he wished he had told Mr. Wheeler that the property value was going to increase to $220,000 so that $217,000 would not have been such a surprise, but when he started looking at the figures he could not justify his initial estimate of $211 ,000. If after reviewing all the information, the Board feels an adjustment to the land value is necessary, he recommends equalizing the area to insure equity. Mr. Wheeler noted that the configuration of his house on the lot does not take advantage of the view. Mr. Westerman stated that the Board should look at that. If the way the house is configured on the lot interferes with the view, than that may be a distinguishing factor from the other houses in the area which are situated to take advantage of the view. In that case, equalization may not be necessary, as a single adj ustment could be made for just that reason. 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. BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 4, 1999 Page 3 Charles & Lyra Parkman 414 Howe Road Port Angeles, W A 98368 BOE: 99-51-LO PN: 942 300 007 Mr. and Mrs. Parkman were not present. Appraiser Peter Schuck represented the Assessor's office and was sworn in by Chairman Marlow. The property under appeal is a lot located off of Thorndyke Road in Port Ludlow. The appellants wrote on their petition that "A major landslide occurred this past winter on lots 16 thru 20 which made it illegal to cut the heavy forested area so a view of water could be obtained, and an expensive engineers report must be obtained to build on this lot." The property is currently valued at $22,950. The appellants estimate the value to be $12,000. Mr. Schuck stated that the value of this property was based on three (3) sales of comparable property in the area. He feels the value is accurate as of the appraisal date, however, since that time there has been a major landslide which changed the topography of the property. He recommends a reduction of 30% for unstable geology. At the close of the hearing the Board concurred to conduct an inspection ofthe property and make a determination at a later date. Russell Trask P.O. Box 10652 Bainbridge Island, W A 98110 BOE: 99-53-LO PN: 721022004 Mr. Trask was not present. Appraiser Peter Schuck represented the Assessor's office and was sworn in by Chairman Marlow. The property under appeal consists of two (2) lots located off of Ricky Beach Drive at Termination Point. The appellant wrote on his petition that "Since lots 9 and 10 (combined) are designated as community areas, they are unbuildable and completely useless to me or anyone. A map of Termination Point is included. Lots 9 and 10 are highlighted in yellow." (See file). The current valuation of the property is $7,000. The appellant is requesting the property not be given any value. Mr. Schuck stated that the parcel was initially assessed at a $7,000 value. He spoke with Mr. Trask and did additional research on the initial plat. The parcel (two (2) lots) in question on the initial plat has been designated as a community area. Since that was not written on the field sheet, the parcel was given value. He explained that the parcel does not have individual value as its value is captured in the value of the other lots in this subdivision because it is a community area. Mr. Schuck recommends the value of $7,000 be removed and that the parcel be given no value. Discussion ensued regarding the common area. At the close of the hearing the Board concurred that an inspection of the property is not necessary in light of the Assessor's office representative's testimony. Vice-Chairman Broders moved to overrule the Assessor's valuation of $7,000 and reduce it to zero. Member DeLeo seconded the motion which carried by a unanimous vote. BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 4, 1999 Page 4 Melvin & Lenore Brooks 602 S. Wedgewood Lane Carbondale, IL 62901-2119 BOE: 99-52-LO PN: 921194035 Mr. and Mrs. Brooks were not present. Appraiser Bob Shold represented the Assessor's office and was sworn in by Chairman Marlow. The property under appeal consists of a small lot located off of Sentinel Firs Road in Port Hadlock. The appellants wrote on their petition that "I paid $1,800 for my lot which I bought in 1970. Several years later the Sentinel Firs homeowners required, with approval of County officials, that I pay $1,000 for paving the road up the hill. My lot at that time did not have road access to the paved road. Later, I think it was the County Board that passed an ordinance which, at least in effect, prohibited construction of a house on any single lot as small as mine. A minimum of one acre was required. I believe my lot is about 150 feet square, or roughly one half an acre. No adjacent lot was or is available. The County Board did not "grandfather" my lot, which rendered in unsaleable. Therefore, its true market value must be less than one thousand dollars. The $2,500 I entered as my estimate of true and fair value is probably realistically much too high. I am 86 years old and will never build on my lot even if it were legally possible." The property is currently assessed at $5,500. Mr. Shold stated that he is present on behalf of Appraiser Robert Kingsley who assessed this property, but, is unable to attend the hearing today. He read the following memorandum submitted by Mr. Kingsley to the Board for this case: "The enclosed map depicts the area in Jefferson County commonly known as Sentinel Firs. There have been a number of sales in the area over the past several years. One of the sales was an improved property, the other sales were unimproved bare land. The information on the map includes the date of the sale, followed by the sale price. The assessed value of the property, prior to the current revaluation, is noted in parenthesis. The two sales listed in red pen were sales that occurred prior to the last revaluation. These two sales may be the most relevant since they are located close to the other adjacent property. The $6,500.00 sale property now has a small cabin built on it. The subject property can be used for recreational purposes. Its current assessed value of $5,500.00 seems fair." At the close ofthe hearing, the Board concurred to conduct an inspection of the property and make a determination at a later date. Merlin & Donna Schager 1220 20th Ct. SE Auburn, VVA 98002 BOE: 99-48-LO PN: 983 400 605 Mr. and Mrs. Schager were not present. Appraiser Peter Schuck represented the Assessor's and was sworn in by Chairman Marlow. The property under appeal is a 50' x 100' bare lot located in Paradise Bay Estates in Port Ludlow. The appellant's reasons for appealing are listed on their petition as follows: "1) Surrounding parcels do not perk _ assumption this parcel does not; 2) Single parcels should be assessed equally regardless of ownership; 3) This parcel is on an unimproved gravel road; and 4) This parcel is only 2/3 cleared, leveled and has no view." The property is currently assessed at $13,500. The appellants estimate the value to be $6,000. Mr. Schuck explained how he valued the property and noted that this property has water and power. He discussed sales of comparable property. There is no evidence that the property will not perk and most of the streets in the area are gravel and not paved. BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 4,1999 Page 5 At the close of the hearing, the Board concurred to conduct an inspection of the property and make a determination at a later date. Norbert & Nancy Preche1 1213 248th Place Ocean Park, W A 98640 BOE: 99-55-R PN: 990300 221 Mr. Prechel was present. Assessor J ack Westerman represented the Assessor's office. After explaining the hearing process Chairman Marlow swore them in. The property under appeal is unit "U" of the Admiralty #2 condominiums located in Port Ludlow. Mr. Prechel stated that the only information he can add to what he submitted with his petition is that unit "V", which is identical to his unit, sold in October 1999 for $130,000. This sale supports his estimate that market value is $130,000 ($40,000 for the land and $90,000 for the improvements). The property is currently assessed at $138,000 ($48,000 for the land and $90,000 for the improvements). Mr. Westerman explained that the only valuation change was made to the land. He suggested that when the Board conducts their inspection of this property, that they also look at unit "V" to determine if its proximity to the sewage treatment plant is a detriment. In September of 1989 the adjacent unit (unit "V") sold for $100,000. Just nine months later, in June of 1990, the appellant's unit (unit "U") sold for $137,750. If the appellant's unit and the adjacent unit (tmit "V") are identical, than there should not be such a discrepancy between the sales of these two units. Mr. Westerman's only explanation is that maybe the proximity of the sewage treatment plant has a negative effect on unit "V". Mr. Prechel noted that brush can be seen in front of the sewage treatment plant, but, no part of the plant itself can be seen. Additionally, the marine view is just as good from either unit. Mr. Westerman noted that if the Board determines the units are the same and an adjustment for this property is necessary, than he recommends that unit "V" also be adjusted for equity purposes. Units "M", "N", "Q", and "R" would also need to be reviewed as they are similarly valued. 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. Thomas Edwards 993 Old Tarboo Road Quilcene, W A 98376 BOE: 99-56-R PN: 801 204 007 Mr. and Mrs. Edwards were present. Appraiser Bob Shold represented the Assessor's office. After explaining the hearing process Chairman Marlow swore them in. The property under appeal is a residence and one (1) acre (in the Senior Citizen/Disability Exemption program) located at 993 Old Tarboo Road in Quilcene. Mrs. Edwards questions why one (1) acre of their property significantly increased in value, while the other five (5) acres decreased in value. She explained that they emolled in the senior citizen/disability exemption program which enabled them to receive a tax break on their residence and one (1) acre. When Mrs. Edwards went back to work, they no longer qualified for the exemption, yet the residence and one (1) acre is still being taxed separately. She believes that if the residence and one (1) acre were again consolidated with their other five (5) acres, that the value certainly would not be $21,000 per acre. The residence and one (1) acre is currently BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 4,1999 Page 6 assessed at $87,310 ($21,000 for the land and $66,310 for the improvements). To increase the value just because the property was taken out of the program is unfair. The appellants estimate the value to be $77,625 ($13,500 for the land and $64,125 for the improvements). Mr. Shold explained that the property value did not increase because it was taken out the exemption program. He does not know why the property was not consolidated after being removed from the program, however, the property value would be the same whether it is in the program or not. The value is based on market evidence. The combined market value ofthe house and one (1) acre, and the additional five (5) acres totals $111,880. This is the market value regardless of how it is distributed among the acreage. If the house and one (1) acre were consolidated with the other five (5) acres, than the value of the other five (5) acres would increase in order to reach market value. All properties in the area are valued in the same manner. 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. Daniel Hymel 538 'c' Shady Pine Way West Palm Beach, FL 33415 BOE: 99-90-LO PN: 821265011 Mr. Hymel was not present. Appraiser Peter Schuck represented the Assessor's office and was sworn in by Chairman Marlow. The property under appeal consists of approximately 5.63 acres located in the White Rock Cove Tracts off of Paradise Bay Road in Port Ludlow. Mr. Hymel's reason for appealing his property value was written on his petition as "Land is undeveloped, no improvements. Approximately 1 acre is suitable for home site." In a letter submitted to the Assessor's office on July 16, 1999 he stated "...I have only effected natural improvements to my land parcel and do not have any plans to improve the property with structures, roads, drainage or other home related improvements. The land parcel is adjacent to a State Park and provides an additional natural buffer for the native wildlife..." He is requesting the value be reduced to $34,000 until a structure is placed on the parcel. The current assessment is $45,280. Mr. Schuck stated that the appellant's property is probably under assessed, because he did not have any direct comparable sales. He presented the comparable sales which were used in valuing the property. At the close of the hearing the Board concurred to conduct an inspection of the property and make a determination at a later date. Meeting adjourned. Attj\st: . ~l ./1 ii' ~ (jiLfl ~I/) .. . > ~u~ ~^- Erin K. Lundgren, Clerk f the Bo d JEFFERSON COUNTY BOARD OF EQUALIZATION f--...--------- u;~. rA~e-Chairman USA.-&eo, Member