HomeMy WebLinkAboutM121201
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
James A. DeLeo
William S. Marlow
Richard A. Braders
MINUTES
DECEMBER 12, 2001
Richard A. Broders
William S. Marlow
James A. DeLeo
Chairman
Vice-Chairman
Member
Chairman Richard A. Broders called the meeting to order at 9:30 a.m. in the presence of Vice-Chairman
William S. Marlow and Member James A. DeLeo.
HEARING
Donald Kruger
P.O. Box 691
Port Townsend, W A 98368
BOE: 01-46.R
PN: 977100101
Mr. Kruger was present. Appraiser Peter Schuck was present on behalf of the Assessor's office. After
explaining the hearing process Chairman Broders swore them in. The property under appeal consists of a
residence located at 33 Huntingford Road, Port Townsend. Mr. Kruger stated that he is in the process of
building a house on his property. When he received his valuation notice it showed that the improvements were
being assessed at 100% complete. After contacting Mr. Schuck to contest the percentage of completion, Mr.
Schuck stated he would lower it to 70% complete. Mr. Kruger felt that 70% was still too high and that 60%
more accurately reflected the completion of the house, The house has sheetrock, but, no millwork, doors,
fixtures, floor covering or appliances. It's basically a shell. Currently the property is valued at $112,985
($29,000 for the land and $83,985 for the improvements), Mr. Kruger estimates the value to be $89,000
($29,000 for the land and $60,000 for the improvements).
Mr. Schuck stated that he determined the percentage of completion using criteria outlined in the "Marshall &
Swift" appraisal standards. According to these standards, the completion of the interior drywall and ceiling, not
including paint, puts the house at 70% complete. The basement is valued at 60% complete. There have been
several sales in the area which he presented in support of the assessment, Based on the sales, Mr. Kruger's
house is undervalued at 70% complete.
Mr. Kruger explained that his estimate of 60% is based on the cost he has incurred so far to build the house and
the amount it will take to complete it.
After reviewing all the information submitted and hearing the testimony of both parties, Chairman Broders
closed the hearing. The Board will conduct a physical inspection of the property and make a determination at a
later date.
Phone (360)385-9100 / 1-800-831-2678 Fax (360)385-9382 jeflbocc@Co.jefferson,wa.us
Board of Equalization Minutes - December 12, 2001
Page: 2
APPROVAL OF MINUTES
Member DeLeo moved to approve the minutes of November 6, 2001 as presented. Vice-Chairman Marlow
seconded the motion which carried by a unanimous vote.
ACCEPTANCE OF ASSESSMENT CORRECTION
Vice-Chairman Marlow moved to accept the following assessment correction agreed to by the petitioner and the
Assessor's office.
APPELLANT
Cass Whalen, Greg Barron, & Renee' Barron
APPEAL NO.
BOE 01-45-LO
PARCEL NO.
992600019
Member DeLeo seconded the motion which carried by a unanimous vote.
EQUALIZATION; GLEN COVE
In the course of hearing a timely filed appeal (BOE #01-08-LO) from a property owner in the Glen Cove
Industrial Park, the Board obtained market value evidence indicating that the appellant's parcel was overvalued
requiring a reduction in value and that several other parcels in the immediate area were also overvalued and
would require equalization in order to maintain equity among the valuations of the similar properties. (See also
August 13, 2001 Minutes of appellant's hearing and September 13, 2001 Minutes of appellant's determination)
EOUALIZATION: Chairman Broders stated that there are 70 parcels within the Glen Cove Industrial Park
which at the time they were assessed had a commercial designation and commercial market value. Since that
time the Jefferson County Board of Commissioners established a commercial tightline boundary within the
Glen Cove Industrial Park and these parcels were not included in that boundary, This resulted in these parcels
losing their commercial status and being designated as residential property having a significantly lower market
value. Vice-Chairman Marlow moved to reduce the valuations of the 70 parcels listed on the attached
spreadsheet as proposed by the Board of Equalization. Member DeLeo seconded the motion which carried by a
unanimous vote,
HEARINGS - Continued
Ann Norton
651 Old Eaglemount Road
Port Townsend, W A 98368
BOE: 01-47-R
01-48-R
PN: 901104026
901104 025
Ann Norton submitted a "Request for Reconvening" based on the condition being met pursuant to WAC 458-
14-127 RECONVENED BOARDS-AUTHORITY (1)(c) which states that Boards of Equalization may
reconvene on their own authority to hear requests or appeals concerning the current assessment year when the
request or appeal is filed with the Board by April 30 of the tax year immediately following the Board's regularly
convened session and when a bona fide purchaser or contract buyer of record has acquired an interest in real
property subsequent to the first day of July and on or before December 31 of the assessment year and the sale
price was less than ninety percent of the assessed value.
Board of Equalization Minutes . December 12, 2001
Page: 3
The Board concurred to accept the reconvening request and hold the following hearing.
Ms. Norton was not present. Robert Kingsley represented the Assessor's office and was sworn in by Chairman
Broders. The property under appeal consists of two parcels, one with a residence, located at 2602 Anderson
Lake Road in Chimacum. As written on the petition form the appellant's reason why she believes the
Assessor's value does not reflect the true and fair market value of the property is "I paid less than the assessed
value." The appellant purchased both parcels in October 2001 for $130,000. Currently the parcels are assessed
at $94,535 ($49,820 for the land and $44,715 for the improvements) for parcel number 901104 026 and
$51,435 ($45,340 for the land and $6,095 for the improvements) for parcel number 901 104025.
Mr. Kingsley stated that the appellant attached an appraisal to the petition form showing that the two separate
parcels were appraised as being one parcel. Not included in the appraisal is a second mobile home which is
located on the property. Since, the appraisal does not reflect the configuration of the property, he questions its
validity. Mr. Kingsley attempted to contact the appellant to gather further information, but, was unsuccessful in
reaching her. He noted that this property had been repossessed by a bank and was then sold to the appellant,
making it difficult to determine if the sale amount represents fair market value as it is unknown whether or not
the property was listed on the open market by a Realtor.
After reviewing all the information submitted and hearing the testimony of the Assessor's representative,
Chairman Broders closed the hearing. The Board will conduct a physical inspection of the property and make a
determination at a later date.
Meeting adjourned.
~~K.
Erin K. Lundgren, Cle k of th
~
JEFFERSON COUNTY
rnQUALIZATION
Attest:
Richard A. Broders, Chairman
0-----.-. ..-
William S. Marlow, Vice-Chairman
~ ck. 1~x1k
es A. DeLeo, Member
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