The URL can be used to link to this page

Home My WebLink AboutM101403 " 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 James A. DeLeo William S. Marlow Richard A. Broders MINUTES OCTOBER 14, 2003 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 8, 9, and 22, 2003 as presented. Member DeLeo seconded the motion which carried by a unanimous vote. ASSESSOR'S CERTIFICATE OF ASSESSMENT ROLLS The Board reviewed the Assessor's Certificate of Assessment Rolls to the County Board of Equalization. Vice-Chairman Broders moved to accept the Assessor's Certificate of Assessment Rolls for 2003 in the amount of $2,801,445,240. Member Deleo seconded the motion which carried by a unanimous vote. Phone (360)385-9100 Fax (360)385-9382 jeffbocC@Co.jefferson.wa.us , Board of Equalization Minutes - October 14, 2003 Pajte 2 ASSESSMENT CORRECTION Vice-Chairman Broders moved to accept the following assessment correction. Member DeLeo seconded the motion which carried by a unanimous vote. APPELLANT John & Dena Hughes APPEAL NO. BOE 03-64-LO PARCEL NO. 921 292 017 DETERMINATIONS Jack & Doris Vogt 165 Trafalgar Drive Port Townsend, W A 98368 BOE: 03-09-R PN: 965 000 079 After careful consideration of all the information submitted by both parties and conducting a physical inspection of the property, the Board determined that the +25% adjustment for the view should be removed due to the appellant's view being obstructed by new construction on a neighboring property located across the street. The Board believes the reduction is appropriate for the current year as the building permit for the new construction was issued prior to January 1, 2003. Vice-Chairman Broders moved to overrule the Assessor and reduce the current assessed valuation from $212,150 ($47,750 for the land and $164,400 for the improvements) to $203,400 ($39,000 for the land and $164,400 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 8, 2003) Bruce & Ingeborg Bartlett P.O. Box 10918 Bainbridge Island, W A 98110 BOE: 03-60-R 03-61-LO PN: 821085004 821085007 After careful consideration of all the information submitted by both parties and conducting a physical inspection of the property, the Board determined that the steep ravine traversing the property negatively impacts the market value. To account for this negative impact and reflect the true market value of the property it was agreed to reduce the base land value by 10% or $9,500. Vice-Chairman Broders moved to overrule the Assessor and reduce the value of parcel number 821085004 from $293,925 ($103,000 for the land and $190,925 for the improvements) to $284,425 ($93,500 for the land and $190,925 for the improvements) and reduce the value of parcel number 821 085007 from $95,000 (land only) to $85,500. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 22,2003) .. Board of Equalization Minutes - October 14,2003 Pajte 3 John & Patricia Emery BOE: 03-06-R PN: 961 601 101 70-A South Chandler Court Port Ludlow, W A 98365 Mark Wyse BOE: 03-05-R PN: 961 601102 6044 E. Hollyhock Street Phoenix, AZ 85018 Douglas & Marianne Barber BOE: 03-07-R PN: 961 601 201 90-A South Chandler Court Port Ludlow, WA 98365 Robert & Barbara Calderwood BOE: 03-47-R PN: 961 601 202 Calderwood Family Trust 90-B South Chandler Court Port Ludlow, W A 98365 Each appellant referenced above is appealing their respective property valuations based on the same issue. The Board reviewed all the information presented by all the parties at each of their respective hearings and conducted a physical inspection of each property. Based on the information and inspection, the Board detennined that this property had a reduced value on the assessment date of January 1, 2003 because of serious construction defects. The "cost to cure" in the amount of $70,000 is accepted by the Board as an amount which reasonably reflects the loss of improvement value for a certain period of time. It is the opinion of the Board that the loss of improvement value will be partially recovered when the repairs to the building have been completed, however, it is also the Board's opinion that the loss to the improvement value will carry forward at least a few years, as a result of the "stigma" attached to the initial faulty construction. The issue of "over-assessment" in prior years is not a matter which the Board has any statutory authority to address. Vice-Chairman Broders moved to overrule the Assessor and reduce only the improvement value of John and Patricia Emery's property, parcel number 961 601 101. The improvement value of$184,860 is reduced by $70,000 for a new improvement value of$114,860 for 2003 only (affecting taxes payable in 2004). In 2004 (affecting taxes payable in 2005) the $70,000 adjustment will be removed and a 10% reduction will be applied to the original improvement value of $184,860 to reflect the continuing "stigma" on this property. The 10% reduction will result in an improvement value of$166,374 which will carry forward until the next revaluation cycle in 2007. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 8, 2003) Vice-Chairman Broders moved to overrule the Assessor and reduce only the improvement value of Mark A. Wyse's property, parcel number 961 601 102. The improvement value of$ 1 64,260 is reduced by $70,000 for a new improvement value of $94,260 for 2003 only (affecting taxes payable in 2004). In 2004 (affecting taxes payable in 2005) the $70,000 adjustment will be removed and a 10% reduction will be applied to the original improvement value of$164,260 to reflect the continuing "stigma" on this property. The 10% reduction will result in an improvement value of$147,834 which will carry forward until the next revaluation cycle in 2007. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 9, 2003) \ Board of Equalization Minutes - October 14, 2003 Pajte 4 Vice-Chairman Broders moved to overrule the Assessor and reduce only the improvement value of Douglas and Marianne Barber's property, parcel number 961 601 201. The improvement value of $160,590 is reduced by $70,000 for a new improvement value of $90,590 for 2003 only (affecting taxes payable in 2004). In 2004 (affecting taxes payable in 2005) the $70,000 adjustment will be removed and a 10% reduction will be applied to the original improvement value of $160,590 to reflect the continuing "stigma" on this property. The 10% reduction will result in an improvement value of$I44,531 which will carry forward until the next revaluation cycle in 2007. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 8,2003) Vice-Chairman Broders moved to overrule the Assessor and reduce only the improvement value of Robert and Barbara Calderwood's property, parcel number 961 601 202. The improvement value of$18l,920 is reduced by $70,000 for a new improvement value of$III,920 for 2003 only (affecting taxes payable in 2004). In 2004 (affecting taxes payable in 2005) the $70,000 adjustment will be removed and a 10% reduction will be applied to the original improvement value of$18l,920 to reflect the continuing "stigma" on this property. The 10% reduction will result in an improvement value of$163,728 which will carry forward until the next revaluation cycle in 2007. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 8, 2003) Lois Lowry 12343 Hiram Place NE Seattle, W A 98125 BOE: 03-01-R PN: 502022012 The Board carefully reviewed all the information submitted by both parties and conducted a physical inspection ofthe property. It was agreed that based on sales of comparable properties the valuation is fair and equitable. The situation with the elk is encountered by other properties in the area and is presumably already factored into the selling prices. Vice-Chairman Broders moved to sustain the Assessor's valuation of$184,130 ($136,550 for the land and $47,580 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 9,2003) Saburo & Lillian SakolRobert & Bettie O'kura BOE: 03-11-LO 2496 South Edmunds Street Seattle, W A 98108 PN: 998 200 303 The Board carefully reviewed all the information submitted by both parties and conducted a physical inspection of the property. Lacking any information as to whether or not this property can be developed, the value must be upheld. Vice-Chairman Broders moved to sustain the Assessor's valuation of $90,000 (land only). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 9, 2003) Philip IrvinfMichael Z. Irvin, Trust 7704 Mary Avenue NW Seattle, W A 98117 BOE: 03-13-LO Through 03-41-LO PN: Various The Board carefully reviewed all the information submitted by both parties and conducted a physical inspection of the property. It was agreed that of the 29 parcels under appeal, 8 of them should be reduced in value due to septic system concerns, location, size and other factors similar to various parcels in the area. The valuations for the remaining 21 parcels will not change. , Board of Equalization Minutes - October 14, 2003 Pajte 5 Vice-Chairman Broders moved to overrule the Assessor and reduce the value of the following 8 parcels and sustain the Assessor's valuations for the remaining 21 parcels: Valuations Overruled (8 Parcels): Parcel number 995400025 from $15,000 to $10,000 Parcel number 995400035 from $15,000 to $10,000 Parcel number 995400040 from $15,000 to $10,000 Parcel number 995400049 from $15,000 to $10,000 Parcel number 995400028 from $15,000 to $10,000 Parcel number 995400037 from $15,000 to $10,000 Parcel number 995400042 from $15,000 to $10,000 Parcel number 995400058 from $15,000 to $10,000 Valuations Sustained (21 Parcels): Parcel number 995 400 024 - $5,000 Parcel number 995 400026 - $5,000 Parcel number 995 400 027 - $5,000 Parcel number 995 400 034 - $6,250 Parcel number 995 400 036 - $6,250 Parcel number 995 400 038 - $6,250 Parcel number 995 400 039 - $6,250 Parcel number 995400041 - $6,250 Parcel number 995 400 043 - $6,250 Parcel number 995400047 - $10,000 Parcel number 995400048 - $10,000 Parcel number 995 400 050 - $10,000 Parcel number 995400053 - $10,000 Parcel number 995400054 - $10,000 Parcel number 995400056 - $10,000 Parcel number 995400085 - $10,000 Parcel number 995 400 051 - $10,000 Parcel number 995400052 - $10,000 Parcel number 995400057 - $10,000 Parcel number 995400059 - $10,000 Parcel number 802 111 001 - $99,740 Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 9, 2003) '\ .B'allrd of Equalization Minutes - October 14, 2003 Pajte 6 Robert Hopkins P.O. Box 725 Quilcene, W A 98376 BOE: 03-44-R 03-45-LO PN: 701213005 701 205 015 After carefully reviewing all the information submitted by both parties and conducting a physical inspection ofthe property, the Board concurred that the parcels are low to medium bank waterfront and should be valued at a rate of $500 per front foot. It was further determined that the improvements should be valued at 100% complete with a reduction of 10% for economic obsolescence. Vice-Chairman Broders moved to overrule the Assessor's valuation of parcel number 701205015 and reduce it from $131,250 (land only) to $50,000. Member DeLeo seconded the motion which carried by a unanimous vote. Vice- Chairman Broders moved to overrule the Assessor's valuation of parcel number 701 213005 and reduce it from $177,100 ($92,620 for the land and $84,480 for the improvements) to $163,277 ($83,244 for the land and $80,033 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of September 9, 2003) Meeting adjourned. Attest: {'-, _ 1/ r j ,1 l~!K. L~;;d~J. Clt~;h~ ~~~i ,~_._-----/ JEFFERSON COUNTY BOARDOFEQUALIZAT~N o William S. Marlow, Chairman ~~ Richard A. Broders, Vice-Chairman ~~