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HomeMy WebLinkAboutM110502 " MINUTES NOVEMBER 5, 2002 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 James A. DeLeo William S. Marlow Richard A. Broden 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 MINUTES Vice-Chairman Broders moved to approve the minutes of September 16, 2002 as presented. Member DeLeo seconded the motion which carried by a unanimous vote. DETERMINATIONS John W. Chamberlain 160 - 24th Avenue San Francisco, CA 94121 BOE: 02-06-R PN: 990300116 After careful consideration of all the information submitted by both parties and conducting a physical inspection of the property, the Board determined that the appellant's purchase price did not represent fair market value as it was significantly lower than the sales of other comparable properties. Vice-Chairman Broders moved to sustain the Assessor's valuation of $108,250 ($20,250 for the land and $88,000 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 9, 2002) Richard & Mary DeLong 2000 Water Street Port Townsend, W A 98368 BOE: 02-13-R PN: 957306701 After careful consideration of all the information submitted by both parties and conducting a physical inspection of the property, the Board determined that the value of $725,400 shown on the revised Excise Tax Affidavit represents fair market value of this parcel, with an additional $9,000 to account for a portion of the value of the new roof. Vice-Chairman Broders moved to overrule the Assessor and reduce the current assessment from $859,830 ($277,875 for the land and $581,955 for the improvements) to $734,400 ($277,875 for the land and $ 456,525 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 9, 2002) Phone (360)385-9100 Fax (360)385-9382 jef'fbocC@Co.Jeffel'llon.wa.ua .. Board of Equalization Minutes - November 5, 2002 Page 2 Jurgau & Johauua Veigel 251 Windrose Drive Port Ludlow, W A 98365 BOE: 02-19-R PN: 931900040 The Board reviewed all the information submittedby both parties and conducted a physical inspection of the property. It was determined that the problems with the house and view are unique to this parcel as indicated by the purchase price. In this case, the purchase price represents the fair market value of this parcel. Vice-Chairman Broders moved to overrule the Assessor and reduce the current assessed value from $203,600 ($38,500 for the land and $165,100 for the improvements) to $182,000 ($32,000 for the land and $] 50,000 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 9, 2002) William & Susau Conklin 210 Kala Heights Drive Port Townsend, W A 98368 BOE: 02-22-R PN: 965800006 The Board reviewed all the information submitted by both parties and conducted a physical inspection ofthe property. It was determined that the method used by the Assessor's staff to value the land and improvements is reasonable and equitable among properties in the area. Based on sales of comparable properties, the total assessed value represents fair market value ofthis parcel. Vice-Chairman Broders moved to sustain the Assessor's valuation of $449,405 ($202,000 for the land and $247,405 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 9,2002) Jack & Mary Louise Adney 610 Gise Street Port Townsend, W A 98368 BOE: 02-12-R PN: 948324202 After reviewing all the information submitted by both parties and conducting a physical inspection of the property, the Board determined that based on comparable property sales, the current assessment represents fair market value of this parcel. Vice-Chairman Broders moved to sustain the Assessor's valuation of $324,3 15 ($106,700 for the land and $217,615 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 9, 2002) John & Kathleen Bosi 3404 Kelsey Court Flower Mound, TX 75028 BOE: 02-01-LO PN: 002334002 The Board reviewed all the information submitted by both parties and conducted a physical inspection of the property. It is the finding of the Board that the zoning change of this bare land parcel negatively impacted the market value resulting in the appellant's purchase price being significantly lower than the current assessed value. Zoning regulations previously allowed a density of 1 building site per 5 acres (I :5), but now a density of 1 building site per 20 acres (1 :20) is required in the area where this parcel is located. Based on the zoning the purchase price of $97,500 represents fair market value of this parcel. Vice-Chairman Broders moved to overrule the Assessor and reduce the current assessment from $145,655 to $97,500. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 9, 2002) - Board of Equalization Minutes - November 5, 2002 Pa2e 3 Deborah R. Petersen 2532 Island Dr. NW Olympia, W A 98502 BOE: 02-17-R PN: 602292001 After reviewing all the information submitted by both parties and conducting a physical inspection of the property, the Board determined that based on comparable property sales, including the appellant's purchase price of this parcel, the current assessment represents, at a minimum, the true and fair market value. Vice-Chairman Broders moved to sustain the Assessor's valuation of $144,195 ($40,470 for the land and $103,725 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 9, 2002) Jack Crowder 3941 Park Drive #20-343 El Dorado Hills, CA 95762 BOE: 02-41-LO PN: 702122031 The Board reviewed all the information submitted by both parties and conducted a physical inspection of the property. It was determined that based on comparable property sales, including the appellant's purchase price of this bare land parcel, the current assessment represents, at a minimum, the true and fair market value. Vice-Chairman Broders moved to sustain the Assessor's valuation of $35,520. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 10,2002) Discovery View Associates W. Scott Phinney 1 Mount Jefferson Terrace Lake Oswego, OR 97035 BOE: 02-40-C PN: 948332903 Just prior to the hearing a letter was sent by facsimile from the appellant to the Board requesting to withdraw their appeal and stating that the current assessment is acceptable. Based on the letter, Vice-Chairman Broders moved to sustain the current assessment of$1,3l5,140 ($415,960 for the land and $899,180 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 10, 2002) Kah Tai Care Center Life Care Centers of America James J. Miller c/o KPMG, LLP 3100 Two Union Square 601 Union Street Seattlle, W A 98101-2327 BOE: 02-54-C PN; 949817101 After carefully reviewing all the information submitted by both parties and conducting a physical inspection of the property, the Board determined that the current assessment represents true and fair market value. Vice-Chairman Broders moved to sustain the Assessor's valuation of $2,360,725 ($586,000 for the land and $1,774,725 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 10,2002) ~ Board of Equalization Minutes - November 5, 2002 Page 4 James L. Olson 6645 - 57'" Avenue NE Seattle, W A 98115 BOE: 02-62-LO PN: 601102013 After careful consideration of all the information submitted by both parties and conducting a physical inspection of the property, the Board determined that the issue of having to access the property by crossing land owned by the State Department of Natural Resources, and thereby, not having "legal access", does not appear to have a negative impact on the value of the property as evidenced by sales of properties which are similarly situated and also accessed through State owned land. Vice-Chairman Broders moved to sustain the Assessor's valuation of$154,440 ($149,440 for the land and $5,000 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 16,2002) Jerrold & Barbara Walton 14023 SE 47'h Street Bellevue, W A 98006 BOE: 02-18-LO PN: 601213006 The Board reviewed all the information submitted by both panies and conducted a physical inspection of the property. Assessment records indicate this parcel is already receiving a reduction in value of 45%, however, due to the topography, it was determined that a reduction of 65% should be given. Vice-Chairman Broders moved to overrule the Assessor and reduce the current assessment from $96,650 ($90,900 for the land and $5,750 for the improvements) to $64,250 ($58,500 for the land and $5,750 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 16, 2002) Lockwood & Hiroko Dennis 1908 - 35'h Street Port Townsend, W A 98368 BOE: 02-04-LO PN: 965400501 The Board reviewed all the information submitted by both parties and conducted a physical inspection of the property. According to the Assessor's records the current assessment does not include a value for improvements or utilities as the strucnrre has been removed from the property. It was determined that the land value represents true and fair market value based on sales of comparable property. Vice-Chairman Broders moved to sustain the current assessment of $39,000. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 16,2002) Jeffrey Delia 1321 Dabob Post Office Road Quilcene, W A 98376 BOE: 02-63-R PN: 701 044014 After careful consideration of all the information submitted by both parties and conducting a physical inspection of the property, the Board determined that while there are problems with the roof and decks, comparable property sales indicate the current assessment reflects fair market value of the property in its existing condition. Vice-Chairman Broders moved to sustain the Assessor's valuation of$158,455 ($49,000 for the land and $109,455 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 16, 2002) Board of Equalization Minutes - November 5, 2002 Cynthia Hovind (Roberson) BOE: 02-44-LO 1210 N. 7th Street Coos Bay, OR 97420 Pa2e 5 PN: 951901105 After careful consideration of all the information submitted by both parties and conducting a physical inspection of the property, the Board determined that no documented evidence was provided showing that the blocked street cannot be reopened. Based on sales of comparable property in the immediate area, the current assessment represents the fair market value ofthis bare land parcel. Vice-Chairman Broders moved to sustain the Assessor's valuation of $7,200. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 23,2002) Edward & Karole Evans 50 South Palmer Drive Port Townsend, W A 98368 BOE: 02-02-R PN: 938100405 After careful consideration of all the information submitted by both parties and conducting a physical inspection of the property, the Board determined that the view of this parcel is significantly blocked due to the construction of a house on a neighboring parcel. The 10% reduction in value already given for the impact on the view should be changed to 30% to reflect fair market value. Vice-Chairman Broders moved to overrule the Assessor and reduce the current assessment from $142,270 ($44,500 for the land and $97,770 for the improvements) to $133,370 ($35,600 for the land and $97,770 f9r the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 23, 2002) Dwight & Marianne Hauptman, Trust 685 Ludlow Bay Road Port Ludlow, W A 98365 BOE: 02-48-R PN: 969 000 006 The Board reviewed all the information submitted by both parties and conducted a physical inspection of the property. It was determined that due to the problems with this property (ie. severe settling because the house was constructed on uncompacted fill), which were known by the appellants at the time of purchase, the purchase price of $500,000 reflects the true and fair market value of this parcel. Vice-Chairman Broders moved to overrule the Assessor and reduce the current assessment of $690,740 ($197,000 for the land and $493,740 for the improvements) to $500,000 ($150,000 for the land and $350,000 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 23, 2002) Ruth Boulton 1210 N. 7"' Street Coos Bay, OR 97420 BOE: 02-45-R 02-46-LO PN: 701304014 701 304 015 The Board reviewed all the information submitted by both parties and conducted a physical inspection of each parcel. Parcel #701 304014 has a total of 150' of waterfront which is currently valued as no or low bank waterfront at a rate of $1 ,500 per front foot. The Board determined that only 100' of the waterfront is no or low bank and the remaining 50' is higher bank and has a lesser value of $ 1 ,000 per front foot. Vice-Chairman Broders moved to overrule the Assessor and reduce the current assessment from $237,780 ($139,140 for the land and $98,640 for the improvements) to $226,565 ($127,925 for the land and $98,640 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. Board of Equalization Minutes - November 5, 2002 Member DeLeo excused himself from the meeting. Pa2e 6 With regard to the bare land parcel #701304015, the Board determined that the value of$5,000 for the septic system should be removed as the septic system serves parcel #701 304014 and its value is included in the assessment of that parcel. The base land value is consistent with sales of comparable properties. Vice-Chairman Broders moved to overrule the Assessor and reduce the current assessment from $48,010 to $43,010. Chairman Marlow seconded the motion. The motion carried. (See also minutes of October 28,2002) The meeting was recessed at 4:00 p.m. on Tuesday and reconvened at 10:30 a.m. on Wednesday, November 6,2002 with Chairman Marlow and Vice-Chairman Broders present. Member DeLeo was absent. William E. Whitney, Jr. 1341 Whitney Road Quilcene, W A 98376 BOE: 02-27-LO 02-28-R 02-29-LO 02-31-LO 02-33-LO 02-34-LO 02-35-R 02-36-LO PN: 996 400 001 996 400 007 996 400 002 996 400 003 996 400 004 996 400 008 996 400 009 996400012 The Board reviewed all the information submitted by both parties and conducted a physical inspection of all the parcels. In order to address the appellant's issues and concerns with regard to these parcels, the Board prepared an explanation of their determination of value as follows: ODen SDace Issue The upland open space parcel (#996 400 012) was determined to have less contributory value to the other parcels, based on information presented regarding sales in other plats with similar waterfront and beach open space, particularly in Dabob Cove. Consequently, a reduction of 50% was given on the valuation of the upland open space parcel to be consistent with sales, as well as with valuations of similar parcels which are not buildable (ie. open space property created in plats, property which does not perk, property that does not have enough area for a building site, etc.) The Board further determined that the upland open space parcel has no contributory value to the no bank/low bank waterfront lots 8 and 9 (#996400 008 and #996 400 009) and the value which had been allocated to those parcels was removed. Thus, the value for the upland open space parcel was allocated among 9 parcels (lots 1, 2, 3, 4, *5, *6, 7, **10 and **11), equating to an I 1% share or contributory value to each parcel. The tideland portion of the upland open space parcel valuation which is allocated to the other parcels was determined to be correct, in both value and to which parcels it benefits. * The valuations oflots 5 and 6 were appealed during the 2002 Board of Equalization session. New valuations were stipulated and agreed to by both parties prior to the hearing. A determination order form was not prepared for these two parcels, however, the change in the allocation percentages will modifY the stipulated values. ** The valuations oflots 10 and 11 were not appealed during the 2002 Board of Equalization session and will therefore remain at the current assessed value until the end of the four year revaluation cycle or until the values are appealed during the current four year revaluation cycle. Board of Equalization Minutes - November 5, 2002 Page 7 Views: East vs. West There is some general evidence that east facing parcels are less valuable than west facing parcels, however, the sales of east facing parcels (of which there are few) do not indicate that the parcels under appeal are incorrectly valued. We conclude the owner's burden of proof has not been met and the Assessor is presumed to be correct on this issue. Excess Front Footal!e Rates In this case there is insufficient documented evidence to convince the Board to change the Assessor's methodology of valuing excess front footage. We conclude the owner's burden of proof has not been met and the Assessor is presumed to be correct on this issue. Property Adjoininl! "Rural Forest" It is acknowledged that during property development, owners must comply with certain setback requirements. In this case the set back requirements are due to the particular zoning of adjoining properties. In the absence of evidence documenting the degree of negative impact the setback requirements have on the value of these larger parcels, where usability as a "building site" is presumably not adversely affected, a reduction in value is not substantiated. We conclude the owner's burden of proof has not been met and the Assessor is presumed to be correct on this issue. Vice-Chairman Broders moved to overrule the Assessor and reduce the current assessment of the parcels as indicated below. Current Current Current BOE BOE BOE Land Improvement Total Land Value Improvement Value Total Value Parcel Number Assessment Assessment Assessment Determination Determination Determination 996 400 001 $53,520 $0 $53,520 $45,275 $0 $45,275 996 400 007 $71,565 $9,625 $81,190 $63,320 $9,625 $72,945 996 400 002 $55,325 $0 $55,325 $47,080 $0 $47,080 996 400 003 $55,445 $0 $55,445 $47,200 $0 $47,200 996 400 004 $55,205 $0 $55,205 $46,960 $0 $46,960 996 400 008 $354,545 $0 $354,545 $332,988 $0 $332,988 996 400 009 $448,550 $206,385 $654,935 $426,993 $206,385 $633,378 996400012 The value of this parcel was reduced by 50% and distributed to the other parcels as stated above. Chairman Marlow seconded the motion. The motion carried. (See also minutes of September 10,2002) Warren & Patricia Berg 91 Wren Court Port Ludlow, W A 98365 BOE: 02-58-R 02-59-R 02-60-LO PN: 601342017 601 342 020 601 342 024 After careful consideration of all the information submitted by both parties and conducting a physical inspection of all the parcels, the Board determined that the lagoon has a greater negative impact on the market value of parcels 60 I 342017 and 601342024 than what is reflected in the Assessor's records. While the assessments already reflect a reduction in value of 10% to account for the negative impact of the lagoon, the Board believes a 20% reduction would be more reflective of the lagoon impact on the market value. The valuation of parcel #601 342 020 is fair and . Board of Equalization Minutes - November 5, 2002 Pa2e 8 equitable based on comparable property sales information. Vice-Chairman Broders moved to overrule the Assessor and reduce the current assessments of parcels #60] 342017 and #601 342024 and sustain the curren! assessment of parcel #601 342020 as indicated below. Current Current Current DOE DOE DOE Land Improvement Total Land Value Improvement Value Total Value Parcel Number Assessment Assessment Assessment Determination Determination Determination 601 3420] 7 $163,625 $35,005 $198,630 $142,875 $35,005 $177,880 601 342020 $140,370 $80,835 $221,205 $140,370 $80,835 $221,205 601 342 024 $155,625 $0 $155,625 $134,875 $0 $134,875 Chairman Marlow seconded the motion. The motion carried. (See also minutes of September 10, 2002) H. Stanley Halvarson TR 1024 Kellum Street Fairbanks, AK 99701-4318 BOE: 02-56-R PN: 601342010 After careful consideration of all the information submitted by both parties and conducting a physical inspection of the property, the Board determined that comparable sales information indicates the current assessment reflects true and fair market value. Vice-Chairman Broders moved to sustain the Assessor's determination of value in the amount of$275,785 ($170,100 for the land and $105,685 for the improvements). Chairman Marlow seconded the motion. The motion carried. (See also minutes of September 10, 2002) Meeting adjourned. A~ 'I). En" K. Lnndg=, ~1ift:l~ JEFFERSON COUNTY BOARD OF EQUALIZATION J- William S. Marlow, Chairman ~AtJ- Richard A. Broders, Vice-Chairman !frrif;.!:M'6.