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HomeMy WebLinkAboutM111599 a\ 'EQlT4tb. ~~~ l't .~..~~ ;.t James A, DeLeo, District 1 Wl1ham S. Marlow, Dlstnct 2 Richard A. Broders, Dlstnct 3 ,~ ^~ ,...,g; ~v ~ FFERSON COUNTY BOARD OF EQUALIZATION MINUTES NOVEMBER 15, 1999 1820 Jefferson Street PO Box 1220 Port Townsend, WA 98368 William S. Marlow Richard A. Broders James A. DeLeo Chairman Viee-Chairman Member Chairman William S. Marlow called the meeting to order at 1 :30 p.m. in the presence of Vice-Chairman Richard A. Broders and Member James A. DeLeo. HEARINGS Sam Swanson 2190 Swansonville Road Port Hadlock, W A 98365 HOE: 99-68-R 99-69-LO 99-70-R 99-71-R 99-72-R 99-73-LO 99-74-LO 99-75-R 99-76-R PN: 821 081 019 821 081 036 821082001 821082002 821 081 003 821082003 821 083 015 821 081 001 821 081 002 Mr. Swanson was present. Appraiser Peter Schuck represented the Assessor's office. After explaining the hearing process Chairman Marlow swore them in. The properties under appeal are all located near Swansonville Road in Port Ludlow. Mr. Swanson stated that this property was purchased by his grandfather in 1893 and taxes have been paid on it since that time. His grandfather passed the property down to his father who passed the property on to his mother who passed it on to him. Ralph Erickson was hired by Mr. Swanson to obtain comparable property sales which prove the properties are overvalued. He believes the appraiser did not physically inspect the properties, but, rather valued them from the office. The County's down zoning of property also negatively impacts the value of the majority of these parcels. Parcel #821 081 019: Mr. Swanson stated that he deeded this parcel to his daughter, Angela Swanson. She came to him quite upset when she received the revaluation notice from the Assessor's office indicating such an increase in value, The assessment was increased from $36,205 to $50,975 which is approximately a 25% increase. In reviewing the value of this parcel he noticed that many of his parcels had significantly increased in value, so he decided to research comparable properties to see if the Assessor's figures were correct. He noted that his cousin inherited 22 acres ofland located in Chimacum valley which is similar and in close proximity to Mr. Swanson's property. His cousin sold the 22 acres for $40,000. His daughter's property which consists of one acre or lana, IS valuea ar:j>j I,UUU. Phone (360)385-9100 ! 1-800-83]-2678 Fax (360)385-9382 jefThocC@co.jefferson.wa.us BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 15, 1999 Page 2 Mr. Schuck stated that the land was valued at a base rate of $25,000 plus $6,000 for site improvements (ie. water/well, power, septic/sewer). The house was built in 1920 and is valued as fair quality with an effective age of 38 years and almost 60% depreciation. He discussed comparable property sales and explained that all the properties in this area were valued equitably. Mr. Swanson asked Mr. Schuck if he physically inspected every parcel? Mr. Schuck stated that with the exception of the parcel with the barn, which he viewed from the road, he stepped on every parcel. Mr. Swanson stated that it would be very interesting ifhe did that. He does not believe that Mr. Schuck physically inspected every parcel, because he himself would have difficulty finding at least one of the parcels. Mr. Swanson added that his brother just purchased a comparable lot in Port Ludlow for $9,000 which has water and a survey. He does not see how his daughter's land can be valued at $31,000. His estimate of value for the entire parcel is $36,975 ($17,000 for the land and $19,975 for the improvements). Parcel #821 081 036: Mr. Swanson stated that this bare land parcel is approximately 3.3 acres with a pond in the middle of it which serves as a retention pond for stormwater runoff. Due to the wetlands on the property and the fact that it does not have a well, he estimates the value ofthe property to be $15,000. It is currently assessed at $36,500. He presented and discussed sales of comparable property. Mr. Schuck stated that without having seen the comparable property sales presented by Mr. Swanson he is unable to rebut them. He only walked the road through that area so there may very well be a pond on that parcel. The comparable property sales he used in his assessment were discussed. Mr. Swanson added that the property was not given any adjustment for wetlands, and due to the zoning of 1 unit per five acres, this parcel will never be able to be subdivided. He does not feel that the sales of comparable property presented by the Assessor's representative are comparable to his property. Parcel #821 081 001: Mr. Swanson stated that this parcel is in a trust for his son. It consists of approximately 11.56 acres with a small cabin. He presented comparable property sales for the Board to review. Only the land value is being appealed, not the improvement value. The property is currently assessed at $92,595 ($73,770 for the land and $18,825 for the improvements). His estimate ofvalue is $70,825 ($52,000 for the land and $18,825 for the improvements). After researching the maps at the Jefferson County Permit Center, he learned that a large portion of this property is wetlands. The Assessor's office records do not reflect the wetlands and therefore, an adjustment in value was not given. Mr. Swanson believes that the appraiser should have looked at the maps during the assessment and reduced the value accordingly. Here again, it seems as though the property was just appraised from the office and that no physical inspection occurred. He now feels that his initial valuation estimate of $52,000 for the land is too high. Some of the property is nice pasture land, but, half of it is just a big swamp. The Board members know the consequences of having swamp land: First, the bird watchers come. Then a duck lands in the pond. An eagle eats the duck and lands in a tree. The tree becomes the property of the eagle with a 1,300 foot setback requirement, and the property owner is unable to develop the property. He is requesting a reduction in value due to the wetlands. Mr. Schuck explained how he valued the cabin. The land was given a reduction of 10% due to the wetlands. The value was based on the same comparable property sales previously submitted. BOARD OF EQUALIZATION MEETL'IlG MINUTES - NOVEMBER 15, 1999 Discussion ensued regarding comparable property sales. Page 3 Parcel #821082001: Mr. Swanson stated that he is only appealing the land valuation of this parcel which consists of approximately 8.74 acres with a residence and garages. It is currently valued at $] 33,4 75 ($67,630 for the land and $65,845 for the improvements). His estimate of value is $111,845 ($46,000 for the land and $65,845 for the improvements). Originally, this was his grandfather's residence and now it is his residence. While many repairs have been made to the house, it still looks like a shack. He stated that a bank appraisal was done on the property for the purpose of a loan. The Board was presented with comparable property sales. Again he feels that the Assessor's comparable property sales are not comparable to his property. Mr. Schuck asked if the 1999 bank appraisal was lower than the current assessment of the Assessor's office? Mr. Swanson replied that the appraisal was higher than the current assessed value. Parcel #821 082 002: Mr. Swanson stated that this property was originally his great-grandfather's residence and is similar to the parcel previously discussed. It is approximately 9.28 acres with a very old house and small barn. It is currently valued at $97,805 ($68,170 for the land and $29,635 for the improvements). He estimates the value to be $68,635 ($39,000 for the land and $29,635 for the improvements). Comparable property sales were presented and discussed. Mr. Schuck explained how he valued the improvements and stated that he was consistent in his valuation methods throughout the entire neighborhood. Mr. Swanson noted that he does not disagree with the improvement value. He disagrees with the land value. Parcel #821 081 003: Mr. Swanson stated that this parcel is approximately 15.3 acres with a barn. The current valuation is $89,700 ($82,200 for the land and $7,500 for the improvements). He estimates the value to be $52,500 ($45,000 for the land and $7,500 for the improvements). He explained that about 10 acres of the property is pasture land with the remaining five acres covered with brush. The barn is the only building on the property, but again, he is only contesting the land value, not the improvement value. Mr. Schuck used the same comparable property sales that he presented previously. Discussion ensued regarding how comparable property sales relate to more than one area. Parcel #821 082 003: Mr. Swanson stated that this parcel is approximately 10 acres with no improvements. It is valued at $61,785. He estimates the value to be $30,000. This parcel does not have road access. It was logged twice. The Assessor's office bases the value on a few sales which occur in a general area, without taking into consideration all the other land in Jefferson County. An appraisal of this property was done for the purpose of his mother's estate. He recalls the value being approximately $2,500 and stated that he can provide the Board with a copy of the appraisal if necessary. Mr. Swanson presented comparable property sales and stated that he is sure that the Appraiser has not physically inspected this parcel, because it is no where near the road. Mr. Schuck stated he was not on this parcel. Mr. Swanson added that the Assessor's comparable property sales are not comparable. They just happen to be sales which occurred in the neighborhood. BOARD OF EQUALIZATION MEETING MINUTES - NOVEMBER 15,1999 Page 4 Mr. Schuck added that the 1 acre site value was given a reduction of 10% for lack of access. He noted that the sales presented by Mr. Swanson for the larger parcels may be more comparable than the ones he presented, however, the Assessor's office has a lot of evidence which supports the values of the smaller, improved parcels. Parcel #821 083015: Mr. Swanson stated that this parcel is approximately 1 acre valued at $17,500. He feels the value is $10,000. This property was purchased along with an easement about 15 years ago for $1,500. He purchased the property so he would not have another neighbor. Nothing has ever been done to the property and it is questionable whether or not it could be a building site. Comparable property sales were presented for the Board's review. Mr. Schuck stated that he did not physically inspect this parcel. He explained how he valued the property and stated that he doesn't know why Mr. Swanson would think that it could not be developed since it is a parcel of record. Mr. Swanson stated that he assumed it could not be developed because a Real Estate agent questioned the possibility of it being developed. Parcel #821 081 002: Mr. Swanson stated that this parcel consists of approximately 8.23 acres with a shed. There is a well on the property which is used to provide horses with water. He dug a pond on the property which has attracted ducks. Since the pond is a man-made wetland, he does not know if the Assessor's office would give an adjustment for it. Comparable property sales were presented for the Board's review. He noted that he purchased a small parcel adjacent to this one, which the Assessor's office consolidated with this parcel on their own authority. Mr. Schuck stated that the property was given a 10% reduction for the wetlands. That percentage is subjective. The property has a nice view. He stated that the previously submitted comparable property sales apply to this parcel as well. Mr. Swanson reviewed the map ofthe parcels for the Board. In answer to a question from Vice-Chairman Broders, Mr. Swanson stated that he probably could sell the property for more than it is currently assessed, but, he presented the Board with a comparable sale which supports a lower value. A base site value of $25,000 per parcel is insane. 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. Meeting adjourned. Z'st:. LA/ tr: jJ . t.t4{., -I} v' cut:.. ~ nil K. Lundgren, CI k of the~d JEFFERSON COUNTY BOARD OF EQUALIZATION j...~------------- ~ arl w, C irman ~~. Brod~", Vi=Chai=w s . oi~~er