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HomeMy WebLinkAboutM081500 1820 Jefferson Street PO Box 1220 Port Townsend, WA 98368 Richard A. Broden, District 3 ,James A. DeLeo, District 1 William S. Marlow, District 2 MINUTES AUGUST 15, 2000 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. OATH OF MEMBER Member DeLeo was sworn in by the Clerk of the Board for the 2000 Board of Equalization season. APPROVAL OF THE MINUTES Vice-Chairman Broders moved to approve the minutes of July 12,2000 as presented. Chairman Marlow seconded the motion which carried by a unanimous vote. HEARING WAIVERS/ASSESSMENT CORRECTIONS Vice Chairman Broders moved to accept the following hearing waivers and assessment corrections. Member DeLeo seconded the motion which carried by a unanimous vote. APPEAL NO. BOE 00-01-LO BOE 00-02-LO BOE 00-03-LO BOE 00-04-LO BOE 00-06-LO BOE 00-07-R BOE OO-lO-LO BOE 00-11-R BOE 00-14-R BOE 00-16-LO through BOE 00-34-LO Sam Sh1nozaki ROE 00-36-I,0 907 )61 004 Phone (360)385-9100 / 1-800-831-2678 Fax (360)385-9382 jeffbocC@co.jefferson.wa.us APPELLANT Robert & Sheila Leik Robert & Marcia Sanders " " " " William Kaiser Laurel Baker Jack C. Wray Fritz & Nancy Gordon Roger & Marjorie Gillette Steven L. Fager PARCEL NO. 990 603 200 90 I 253 004 90 I 253 005 901 253 006 721 093 024 966 900 003 950200611 950 lOl 209 933 900 008 Various BOARD OF EQUALIZATION MINUTES - AUGUST 15,2000 C. Bennett - McGrady BOE 00-40-LO BOE 00-41-LO BOE 00-44-R BOE 00-45-R BOE 00-50-LO BOE 00-54-LO BOE 00-67-LO BOE 00-68-C " " Jerry L. Haskins Earl H. Stelling Evelyn Lyall Eveleen Muehlethaler Hargrave Garrison Washington Mutual Bank Page 2 948 322 205 948 324 205 00 I 302 009 996600001 940 500 052 00 I 202 003 902 243 046 991403601 ASSESSOR'S CERTlFICA TE OF ASSESSMENT ROLLS The Board reviewed the Assessor's Certificate of Assessment Rolls to the County Board of Equalization subscribed and sworn to before the County Auditor. Vice-Chairman Broders moved to accept the Assessor's Certificate of Assessment Rolls for 2000. Member DeLeo seconded the motion which carried by a unanimous vote. REQUEST FOR DIRECT APPEAL TO THE STATE BOARD OF TAX APPEALS Member DeLeo moved to approve a request for direct appeal to the State Board of Tax Appeals submitted by Richard A. Broders. Chairman Marlow seconded the motion. The motion carried, HEARINGS Mildred Northup 724 W. Uncas Road Port Townsend, W A 98368 BOE: 00-42-R PN: 902261 006 Ms. Northup was present. Appraiser Robert Kingsley represented the Assessor's office. After explaining the hearing process Chairman Marlow swore them in. The property under appeal consists of a residence located on 1.6 acres in Port Townsend. Ms. Northup stated that the assessment of her property doubled in one year. She asked if other properties in the area were also reassessed or was she singled out? The current assessment of the property is $122,585 ($33,900 for the land and $88,685 for the improvements). Ms. Northup estimates the property value to be $103,565 ($18,000 for the land and $85,565 for the improvements). Mr. Kingsley explained that all the property in the area was reassessed and Ms. Northup was not singled out. He presented sales of comparable property which indicate that the market value of the appellant's property has increased. Discussion ensued regarding comparable sales. Ms. Northup added that she just recently lost her husband and she must now pay this big increase in taxes all on her own. BOARD OF EQUALIZATION MINUTES - AUGUST 15, 2000 Page 3 Mr. Kingsley stated that the idea that there is going to be a big increase in taxes is a misunderstanding. He eXplained that the property increased approximately $20,000 which equates to an increase in taxes of just $200 a year. Granted, it is an increase, however, broken down per month it is less than $20. Mr. Kingsley also noted that the improvement value of the property was given a five percent reduction for economic obsolescence due to the proximity of the neighboring property. After reviewing all the information submitted and hearing the testimony of both parties, Chairman Marlow closed the hearing. The Board will conduct a physical inspection of the property and make a determination at a later date. Marijo Ann Molisky 450 S. Palmer Drive Port Townsend, W A 98368 BOE: 00-72-R PN: 939001207 Ms. Molisky was 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 lot with a residence located at 450 S. Palmer Drive, Port Townsend. Ms. Molisky stated that she is not opposed to the increase in the land value, however, she questions the improvement value increase of $50,000 for their house which is over 21 years old. She presented photographs to show the deteriorating condition of the house interior. The carpeting throughout the house needs to be replaced, the wood floors need to be refurbished, the deck is rotting and needs quite a bit of work, and all the fixtures and window coverings need to be replaced. No improvements have been made to the house except for superficial painting which is chipping and will have to be redone. In addition, the appliances are failing and the house is in need of a new roof Ms. Molisky reviewed the comparable sales presented by the Assessor's office and she presented and discussed some of her own as well. There are new homes and remodeled homes in the area which are assessed lower than her home. Her property is assessed at $232,560 ($69,000 for the land and $163,560 for the improvements). She believes her property has depreciated and estimates the value to be $214,000 ($69,000 for the land and $145,000 for the improvements). Ms. Molisky purchase the property for $255,000 in November of 1999. She stated that she paid more for the property due to its proximity to her elderly mother. That is only of value to her, not anyone else, making the purchase price irrelevant. Mr. Schuck stated that based on other sales in the area it appears as though Ms. Molisky did over pay for the property. However, property in the Cape George area has appreciated more than any other area in the 1999 revaluation cycle. He reviewed and discussed sales of comparable property. Some of the sales occurred within two blocks of the appellant's property. He noted that the current assessment of$232,560 is below the purchase price of$255,000. After reviewing all the information submitted and hearing the testimony of both parties, Chairman Marlow closed the hearing. The Board will conduct a physical inspection of the property and make a determination at a later date. BOARD OF EQUALIZATION MINUTES - AUGUST 15,2000 Page 4 Harold & Valerie Peacock 71 South port Lane Port Townsend, W A 98368 BOE: 00-69-R PN: 901081030 Mr. and Mrs. Peacock were not present. Appraiser Peter Schuck represented the Assessor's office and was sworn in by Chairman Marlow. The property under appeal consists of a residence on approximately 2.5 acres located at 71 Southport Lane, Port Townsend. The appellants stated on their petition that "I site, & 1.36 acres marked w/ marine view. No marine view from anywhere accept very small peak-a-boo from 2nd story deck. 2 sites listed I @ 30,000 (house) & I @ $6,000 (garden shed) which was built portable per permit instructions. 2 sites per lot??? Total land approx. 2 Y2 acres, split into 3 sec. by neighbors right of way. Basement shown as fair 60%, in fact it's only 50% complete" The appellants are requesting the current assessed valuation be reduced from $164,920 ($47,570 for the land and $117,350 for the improvements) to $151,000 ($41,000 for the land and $110,000 for the improvements). Mr. Schuck stated that while there were not any comparable house sales, there were some comparable land sales in the area which support the current assessed value. The house is valued as average, and at the owners request, a site inspection was conducted and a correction was made to the square footage. Hearing no further testimony Chairman Marlow closed the hearing. The Board will consider all the information provided, conduct a physical inspection of the property and make a determination at a later date. Peter Albrecht/Mary Lynn Anderson P.O. Box 1026 Port Townsend, W A 98368 BOE: 00-65-R PN: 101 333 007 Mr. Albrecht and Ms. Anderson were both 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 and 5 acres located at 40 Lands End Road, Port Townsend. Only the land value is being appealed. Mr. Albrecht stated that their appeal is based on the negative impact the adjacent city park property has on their property due to its nuisance. The park attracts individuals who are obscene and loud. They believe the value of their property is diminished due to the loss of privacy. It is frequented by the vandal element of our society and law enforcement officials are well aware of it. Mr. Albrecht stated that they are bombarded with loud and obnoxious behavior and fowl language is commonplace. He noted that their property extends 75'-100' between their house and the park which they use to try to buffer themselves. They understand that the value of their property is based on the neighboring property sale, however, they believe that their property should be assessed less due to the proximity of the park. Additionally, the park is located within the city, while their property is located within the county at the western edge of the city. This has been a problem in determining what law enforcement agency has jurisdiction and is responsible for patrolling the area. There have been occasions where the appellants called 911 to report the loud noise, and the two law enforcement agencies debated who was going to respond, and it ended up that neither agency responded. As he stated earlier, law enforcement officials are aware of the problem and do patrol the area once in a while, however, he realizes that they are spread fairly thin and obviously this is not a problem of major concern to them. BOARD OF EQUALIZA nON MINUTES - AUGUST 15,2000 Page 5 In regard to the comparable property sales used by the Assessor's office, Mr. Albrecht stated that they do not understand why their land value is assessed $6,000 higher than the property to the west of them. They also feel that it is not realistic to consider the sale of the property to the east ofthem "fair market", since the purchaser wanted the property very badly and would have paid any price for it. Ms. Anderson added that if this was just an occasional occurrence it would be tolerable, however, this is an almost daily occurrence which goes all afternoon, all evening, and many times throughout the night. Hearing individuals shout obscenities is no fun. The neighbor to the west of them does not have to deal with the park problems which negatively impact their property. Mr. Albrecht presented figures on which to base the land value. They are asking the Board to reduce the current assessment of $476,830 ($210,945 for the land and $265,885 for the improvements) to $430,885 ($165,000 for the land and $265,885 for the improvements). Mr. Pownall stated that based on the three sales in the area, it is irrefutable that the value of the land has gone up. One of the property sales which occurred was also located adjacent to the park and it doesn't appear that the park has negatively affected its value. He stated that the same methodology was used to value all the lots, with the exception of the additional $6,000 assessment on the appellant's property for utilities. The $6,000 is added to all improved properties, which is why the appellant's land value is that much higher than the adjacent undeveloped lots. The appellant's have an arguable point, however, a potential buyer may feel that the adjacent park actually enhances the value of the property and may be considered an amenity. Mr. Pownall added that he is not aware of any other property which has a value as clearly delineated by sales in the immediate area as this property. Mr. Albrecht added that the adjacent property to the east of them which recently sold is located approximately 200' farther away from the park than their property. He stated that while the city park property is labeled a "park", the Parks Department conducts very little maintenance of it. If it were like "Chetzemoka" then it might be beneficial, but, it isn't that type of park, it is an old bunker. After reviewing all the information submitted and hearing the testimony of both parties, Chairman Marlow closed the hearing. The Board will conduct a physical inspection of the property and make a determination at a later date. Vivian Lasher P.O. Box 235 Chimacum, WA 98325 BOE: 00-05-R PN: 001104006 Ms. Lasher was not present. Appraiser Peter Schuck represented the Assessor's office and was sworn in by Chairman Marlow. The property under appeal consists of a residence located at 825 Sims Way, Port Townsend. The appellant stated on her petition that "The property in question had a sweeping view of Port TO\~l1send Bay and beyond. This view has been completely obstructed by the new construction of a house directly in front of my property. The $30,000 land valuation is based on prevailing non-view lots in Port Townsend." Photographs were also submitted which show the view before and after the construction of the house located on the lot directly in front of the appellant's property. The current assessment is $164,765 ($66,000 for the land and $98,765 for the improvements). Ms. Lasher estimates the value to be $121,075 ($30,000 for the land and $91,075 for the improvements). BOARD OF EQUALIZATION MINUTES - AUGUST 15,2000 Page 6 Mr. Schuck stated that it does appear that Ms. Lasher has a good point of view, however, he did not stipulate to her requested valuation reduction because prior to his coming to work of the Assessor's office he was an independent appraiser and he had prepared a fee appraisal for the previous owner of this property. Ms. Lasher's purchase price for the property was considerably lower than the fee appraisal. In addition, when he was valuing new construction he spoke with the property owner who built the house directly in front of Ms. Lasher's property, and was told that Ms. Lasher knew the house was being built in front of her property when she purchased it. Her knowledge of that fact is why her purchase price had been discounted. Member DeLeo stated that it is his understanding that the house was not desib>ned to be that high in the original plans and that the owners applied for a variance to increase the height for the tower. Mr. Schuck stated that the site value is comparable to similar sites in the area. He noted that Ms. Lasher is already paying at a very reduced rate. Mr. Marlow noted that the Board is revie\ving market value, not how much Ms. Lasher pays. Hearing no further testimony Chairman Marlow closed the hearing. The Board will consider all the information provided, conduct a physical inspection of the property and make a determination at a later date. William & Ngaire Hixson 833 N. Jacob Miller Road Port Townsend, W A 98368 BOE: 00-48-LO 00-49-R PN: 101324017 101 324 018 Mr. and Mrs. Hixson were 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 on approximately 3.02 acres and a vacant lot approximately 2.14 acres in size located at 833 N. Jacob Miller Road, Port Townsend. Mr. Hixson stated that their home is 38 years old and is in dire need of repairs such as a new roof and septic system. In order to help reduce their property taxes they have just completed the lot consolidation process of combining these two parcels into one parcel. Mrs. Hixson stated that this process has taken three years to complete. They were told by the Permit Center that the documentation will be sent to the Assessor's office and that their taxes will reflect a reduction. Mrs. Hixson stated that they have owned this property for 38 years and they are elderly. It is difficult for the elderly on fixed incomes to hold onto their property. Chairman Marlow stated that the Board understands it is difficult, however, the Board can only review whether or not the property value is fair and equitable. The appellants are requesting that the current assessed value of $1 00,000 for parcel number 101 324 017 be reduced to $65,000, and the current assessed value of$184,245 ($145,400 for the land and $38,845 for the improvements) for parcel number 101 324 018 be reduced to $140,095 ($108,000 for the land and $32,095 for the improvements). Mr. Pownall eXplained that when he received the appeal he spoke with representatives at the Permit Center to find out the status of the consolidation of these two parcels. He was told that there were many reasons for the delay, one of which was the Hixson's were out of town at their place in Arizona. Knowing that the consolidation was in progress, Mr. Pownall prepared some preliminary calculations to determine what a BOARD OF EQUALIZATION MINUTES - AUGUST 15, 2000 Page 7 consolidated value change would be. He calculated that the land value of the consolidated parcels would be $201,800 versus the current individually assessed land values together totaling $245,400. He emphasized that these are preliminary calculations and are not exact. Comparable sales of similar property were presented by Mr. Pownall. One of the sales included two parcels with a dilapidated cabinlbarn owned by the Hixson's which they sold in June of 1993 for $250,000. The new owner remodeled the cabinlbarn and sold the property in February of this year for $390,000. Mr. Pownall explained the increase in value and stated that with this most recent sale he is still under market value. Discussion ensued regarding comparable sales; the valuation cycle; and the condition and topography of the property. Hearing no further testimony Chairman Marlow closed the hearing. The Board will consider all the information provided, conduct a physical inspection of the property and make a determination at a later date. Meeting adjourned. Attest: t, L;.L '-I{. ~Lftt!~ ~K. Lundgre'if,'alerk otfthe Board JEFFERSON COUNTY BOARD OF EQUALIZATION f' William S. Marlow, Chairman ~ Ad '- Richard A. J~~ce~rman ~~a .Ik~ ~;; A. DeLeo, Member