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1820 Jefferson Street
PO Box 1220
Port Townsend, WA 98368
William S. Marlow
Richard A. Broders
James A. DeLeo
Chairman
Vice-Chairman
Member
Chairman William S. Marlow called the meeting to order at 10:00 a.m. in the presence of Vice-Chairman Richard A.
Broders. Member James A. DeLeo arrived shortly after the meeting began.
APPROVAL OF MINUTES
Vice-Chairman Broders moved to approve the minutes of December 5, 2000 as presented. Chairman Marlow
seconded the motion. The motion carried.
HEARING
Paul Kay
1041 Brook Lane SW
Lakewood, W A 98499
BOE: 00-101-R
PN: 701325011
Mr. Kay 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 residence located on
approximately 5 acres at 622 McDonald Road, Quilcene. Mr. Kay stated that in October he received a change of
value notice from the Assessor's office for new construction. There was no change to the land value, however, the
value of the improvements increased from $87,010 to $122,825. After receiving the notice Mr. Kay called the
Assessor's office to review the actual construction costs. During that discussion Mr. Schuck stated he would lower
the improvement value from $122,825 to $107,000 based on the information provided by Mr. Kay. Mr. Kay stated
that he felt $107,000 was still too high and since Mr. Schuck did not believe the property warranted a further
reduction in value, he suggested that Mr. Kay file an appeal with the Board of Equalization. Mr. Kay began by
presenting testimony with regard to the value of the land, however, as this is an appeal for new construction value,
only the value of the improvements can be addressed by the Board. Mr. Kay continued by stating that he purchased
the property in 1969. In 1990 the property was approved for a large lot subdivision and Mr. Kay sold some of the
lots keeping the five acre parcel which is under appeal. The property is located off of a private road half a mile from
the county road. The private road must be maintained by the homeowners in the area and since there is only himself
and one other person, the road has not been maintained as well as it should be. The property is very high-bank
waterfront with no access to the beach. He noted that in 1998/1999 there was a severe land slide on his property.
Phone (360)385-9100 / 1-800-831-2678 Fax (360)385-9382 jeffbocC@co.jefferson.wa.us
BOARD OF EQUALIZATION MINUTES - JANUARY 8, 2001
Page 2
Fortunately, he built his house back from the bluff and it did not sustain any damage. His property adjoins
commercial timberland and when the timber had been cut, a large amount of water ran off of that property onto the
properties below, necessitating the installation of a culvert by the owner of the timberland. Mr. Kay stated that he
built the house as a summer vacation place and it is very plain and simple. He noted that he used green lumber in the
construction of the house which has since split and cracked. The foundation consists of treated plywood rather than
concrete which he believes lowers the value. He discussed further concerns with the property and stated that he
spent $21,000 for a well and septic system and he will never be able to get that value out of the property if sold. Mr.
Kay estimates the value to be $182,000 ($80,000 for the land and $102,000 for the improvements)
Mr. Schuck noted that according to Mr. Kay's testimony he paid $21,000 just for the well and septic system
(excluding electricity), however, the Assessor's office has the site improvements/utilities (septic, well, and power)
assessed at only $6,000. He agrees that the exterior is rustic, however, the interior has some very nice finish work.
The fact that the foundation is treated plywood and not concrete does not diminish the value. Treated plywood
foundations can have a 100 year life expectancy. While plywood foundations are not common in this area, they are
used in other areas throughout the country. He explained how he valued the property and that a 15% adjustment was
given for the land slide problems. Mr. Schuck then presented comparable property sales that he used in valuing the
property.
Mr. Kay stated that there have not been many sales in the area and he does not feel that the properties which sold are
comparable to his property.
Mr. Schuck agreed that there have not been many sales in the area, however, he used the sales which have occurred
to show that properties with similar land slide problems are selling.
Hearing no further testimony Chairman Marlow closed the hearing. The Board will review all the information
submitted, conduct a physical inspection of the property and make a determination at a later date.
Meeting adjourned.
Attest:
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Erin K. Lundgren, Cl~f the Bard
JEFFERSON COUNTY
BOARD OF EQUALIZATION
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Richard A. Broaers, Vice-Chairman -'.
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