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HomeMy WebLinkAboutM080399 1820 Jefferson Street PO Box 1220 Port Townsend, WA 98368 James A. DeLeo, District 1 William S. Marlow, District 2 Richard A. Braders, Disn:ict 3 JEFFERSON COUNTY BOARD OF EQUALIZATION MINUTES AUGUST 3, 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. APPROVAL OF THE MINUTES Vice-Chairman Broders moved to approve the minutes of July 6, and 15, 1999 as presented. Member DeLeo seconded the motion which carried by a unanimous vote. HEARING WAIVERS/ASSESSMENT CORRECTIONS The Board concurred to accept the following hearing waivers and assessment corrections. AfPELLAN:J APPEAL NO. PARCEL NO. Donald 1. Martin BOE 99-02-10 921194017 " " BOE 99-03-R 921 194025 Robert & Helen Cleveland BOE 99-06-R 965000129 Alexander & Anna Higgins BOE 99-07-R 972 903 901 Roger Pick & Carol Hardy BOE 99-15-10 948331601 " " BOE 99-16-10 948331 501 David R. Goldsmith BOE 99-28-10 999 200 802 " " BOE 99-29-LO 999 200 804 " " BOE 99-30-10 999200801 " " BOE 99-31-LO 999 200 805 Phone (360)385-9100 ! 1-800-831-2678 Fax (360)385-9382 jeffbocC@co.jefferson.wa.us BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 3, 1999 Page 2 HEARINGS Earl Grondahl 1448 Madison Port Townsend, W A 98368 BOE: 99-01-R PN: 001021012 Mr. Grondahl and his neighbor Richard Mee were present. Appraiser Robert Kingsley represented the Assessor's office. After explaining the hearing process Chairman Marlow swore them in. The property under appeal consists ofa residence located on a 1.48 acre lot in Port Townsend. Mr. GrondaW stated that the owners of the property located directly in front of his property built an addition on the top of their house which has blocked a major portion of his view. Mr. Mee presented photographs to show how the view has been obstructed. The current assessment is $111,670 ($50,400 for the land and $61,270 for the improvements). Mr. Grondahl did not provide an estimate of value. Mr. Kingsley stated that dealing with blocked views due to building or tree growth is difficult since Jefferson County is on a 4 year revaluation cycle. In counties using a 4 year revaluation cycle, the true and fair market value must be determined as of the assessment date. The property was assessed in 1997 at which time the view was not blocked like it is currently. Mr. Kingsley added that the views of other properties in the area may be affected as well, however, no other appeals were received. The current market value of the property may be more than the current assessed value. Mr. Mee stated that the appeal deadline expired before the building was completed and he did not know how it was going to affect his property or he would have also appealed. 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. Richard & Lois Conover 3321 Paradise Bay Road Port Ludlow, WA 98365 BOE: 99-41-LO PN: 984000 302 Mr. & Mrs. Conover 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 two bare lots located in Paradise View Estates in Port Ludlow. Mr. Conover stated that he feels this is a question of fairness. The property is valued based on its potential, rather than what it is. He added that the sale of lots near and adjacent to his parcel are more reflective of the value of his property than the comparable property sales provided by the Assessor's office. Property values seem to be based on the ability to get a septic system. His property does not meet the 12,500 sq. ft. minimum land area requirement for a septic system and he is almost certain that he would not get approval for a conventional system. He questioned why the property next door is not valued at the same rate as his? His property is currently assessed at $20,000 ($10,000 per lot). Mr. Conover estimates the value to be $12,000 ($6,000 per lot). BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 3, 1999 Page 3 Mr. Schuck explained that individual lots in this area were valued between $5,000 - $6,000 as it is impossible to develop the property due to the inability to place a septic system on one lot. Throughout this area there are double lots or contiguous ownership of two lots with separate parcel numbers. The lot next door to the appellant's lot is a single lot which is why it has a lower value. He discussed sales of comparable property and explained how he valued property in the area. The 12,500 sq ft. minimum land area requirement for septic systems can be mitigated down to 7,500 sq. ft. if public water is available. There is a public water system available in Paradise Bay. If the appellant can produce a document which proves he is unable to get a permit for a septic system for his property, than an adjustment in value can be made. Mr. Conover feels that is putting the cart before the horse. He believes he should be assessed for a septic system once it is in place on the property, not assessed for the possibility that a septic system could be placed on the property. Mr. Schuck stated that he understands the appellants feelings, however, the Assessor's office is unable to make an adjustment to the value without verification of a septic system denial. It cannot be assumed that the property cannot be developed. 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. James & Lorraine Ray P.O. Box 116 Poulsbo, WA 98370-0116 BOE: 99-04-R PN: 995400002 Mr. and Mrs. Ray were 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 lot located at 273 E. Snow Creek Way in Quilcene. Mr. Ray stated that according to the critical area review findings dated November 16, 1999, his property has been reduced in size from 14,360 sq. ft. to 2,100 sq. ft. which has considerably restricted the use and negatively affected the value of the property. Mrs. Ray added that there is no possibility of getting a permit for a septic system on the property and the valuation is too high for a recreational lot. The appellants are requesting the current assessed valuation be reduced from $31,185 ($30,685 for the land and $500 for the improvements) to $4,700 ($4,200 for the land and $500 for the improvements). Member DeLeo asked if the appellants have written documentation of septic system denial? Mr. Ray stated that the critical area review findings outlining the setback requirements proves the property cannot be developed. Mr. Shold presented a sale of comparable property for $30,000 which occurred in 1993. The value placed on the appellant's lot was based on the assumption that it was a buildable lot. He agrees that the critical area review findings definitely restrict the appellant's use of their property. In his opinion the restricted use takes the property out of the category of being a buildable lot and makes it a recreational lot. The Board had a similar appeal last year for which they reduced the land value based on building restrictions and the members may want to review that appeal determination. BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 3, 1999 Page 4 At the close of the hearing the Board concurred to conduct an inspection of the property and make a determination at a later date. ASSESSOR JACK WESTERMAN re: ASSESSMENT CORRECTIONS Assessor Jack Westerman stated that he wants to explain a recent valuation he stipulated to on an appeal for the current year filed with the Board by Robert and Helen Cleveland. The appellant's property is located in Kala Point. He valued the property in 1996 for approximately $292,000. In July of 1998 the appellants purchased the property for $271,500. Since the sale occurred after the July 1, 1998 filing deadline with the Board of Equalization, they were unable to appeal for the 1998 season and submitted an appeal for 1999. After looking at the property again, Mr. Westerman realized he had made a mistake in his 1996 valuation which brought up the issue of revaluation and Board of Equalization cases filed outside of the 4 year valuation cycle. Dealing with valuation errors while trying to maintain the integrity of the 4 year valuation cycle is difficult. The Cleveland's Board of Equalization case was unique due to the valuation error made in 1996. The sale of the property was the identifYing factor that it was valued too high. Mr. Westerman stated that there is no dividing line as to when to adjust a value and when not to, although the statutes outline some specific instances when an adjustment may be considered, such as when property is purchased for less than 90% of the assessed valuation or when the Assessor is substantially incorrect. He emphasized that the Board of Equalization can trust that the Assessor's office staff is honest about their mistakes and will correct errors when they are made. Mr. Westerman discussed various scenarios which mayor may not warrant a value adjustment between cycles. The important factor in making valuation adjustments is insuring equity among all property owners. James & Vonna-Jean Argites 271 Pinecrest Drive Port Townsend, W A 98368 BOE: 99-08-R PN: 965 000 228 Mr. and Mrs. Argites were not present. Assessor Jack Westerman represented the Assessor's office and was sworn in by Chairman Marlow. The property under appeal consists of a residential lot located in Kala Point. The appellants stated on their petition that "Our purchase ofthis property closed July 24, 1998. The total purchase price was $167,500 which included some personal property items (appliances, furnishings, tools, and equipment). We believe our purchase price was at fair market value as the property had been listed on the market by Windermere for one year before we bought it". The property is currently assessed at $173,175 ($31,500 for the land and $141,675 for the improvements). The appellants estimate of value is $163,175 ($31,500 for the land and $131,675 for the improvements). Mr. Westerman stated that the appellants contend that the sale price included personal property items, however, the Excise Tax Affidavit shows "0" on the personal property line item. If personal property had been included in the transaction it should have been identified on the Excise Tax Affidavit and sales tax should have been applied accordingly. From a legal standpoint the Board has no option but to consider the $167,500 as the total purchase price of the property. Mr. Westerman stated that he feels sales in the area support the assessed value of the appellants' property. A reduction in value should only be considered if the Board feels this property is unique. Otherwise any reduction in value for this property should be equally considered for other property in the area. BOARD OF EQUALIZA nON MEETING MINUTES - AUGUST 3,1999 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. David & Ann Knox P.O. Box 701 Quilcene, W A 98376 BOE: 99-11-R PN: 702021014 Mr. Knox was present. Appraiser Robert Shold represented the Assessor's office. Chairman Marlow explained the hearing process and swore them in. The property under appeal is located at 3184 Leland Valley Road West in Quilcene. Mr. Knox stated that they purchased the property in November 1998. At the time of the purchase they were not aware that the house was built using Louisiana Pacific (L.P.) siding which is known for its quick deterioration and has been very problematic and expensive to replace for many property owners. Some of the siding is already failing and there is a lot of paperwork to complete in trying to deal with the problem. He estimates the cost to replace the siding on the house to be anywhere from $5,000 to $10,000. If they were to ever sell their home they would have to disclose the fact that Louisiana Pacific (L.P.) siding is on the house. In addition, he stated that the drinking water on the property is not very good. The property is assessed for $148,035 ($25,685 for the land and $122,350 for the improvements) which is more than the purchase price of $144,000. He feels the assessed value should reflect the sale price as well as the problems with the property. The appellants estimate the value to be $134,000 ($25,685 for the land and $108,315 for the improvements). Mr. Shold stated that the property was assessed as of January 1, 1998. After researching the ongoing problems with Louisiana Pacific (L.P.) siding, he feels a reduction in value is warranted. In addition, portions of the appellant's house are not completely constructed which affects the degree of assessment of the improvements. He recommends the current assessment be reduced to $131,910 ($25,685 for the land and $106,225 for the improvements). Chairman Marlow asked Mr. Knox how he felt about the recommendation of the Assessor's representative? Mr. Knox replied that he would be happy with it. After hearing the testimony of both parties the Board concurred that an inspection of the property is not necessary due to the appellant's willingness to accept the recommendation of the Assessor's representative. Vice-Chairman Broders moved to accept the Assessor's staff recommendation and reduce the current assessed valuation from $148,035 ($25,685 for the land and $122,350 for the improvements) to $131,910 ($25,685 for the land and $106,225 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. Frank Cranbourne & Christy Deputy 730 Cass Street Port Townsend, WA 98368 BOE: 99-13-R 99-14-LO PN: 948304901 948304910 Mr. Cranbourne and Ms. Deputy were not present. Dennis Pownall represented the Assessor's office and was sworn in by Chairman Marlow. The property under appeal is two (2) parcels consisting of eight (8) lots (four (4) lots in each parcel) located at 1530 Holcomb Street in Port Townsend. The appellants' reasons for appealing their property value as outlined on their petition form are "1) The recent sale at $215,000. The sellers tried to sell at a higher price for over two years, ample time to establish a greater value. 2) Current professional appraisal showing value at $220,000. 3) Property is often described as having a partial view of the BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 3,1999 Page 6 water. This may have been true in the past but tree growth on adjacent properties has completely blocked it off. Removal of our trees will not help." The appellants are requesting the current assessment be reduced from $213,790 ($47,000 for the land and $166,790 for the improvements) to $184,800 ($33,000 for the land and $151,800 for the improvements). Mr. Pownall stated that the appellants do not disagree with the valuation of the four (4) lots recorded under parcel number 948 304 910. The appellants did not list accurate lot sizes on their petition forms, so Mr. Pownall corrected those for the Board. The appraisal presented by the appellants lists both parcel numbers at the top of the form, however, the legal description and dimensions listed on the appraisal is only for four (4) lots, not eight (8). The appraisal states the value of the four (4) lots recorded under parcel number 948 304 901 is $220,000 which is more than the value placed on the property by the Assessor. 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. Attest: / . I t~LtL "-!~. ~U1C!1''iLt/L Erin K Lundgren, Clerk ~f;he Board JEFFERSON COUNTY BOARD OF EQUALIZATION I > "'- William S. Marlow, Chairman ~~ Richard A. Broders, Vice-Chairman \LA?U#;? ):p ~A ~'A:rJeLeo, Member