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HomeMy WebLinkAboutM102803 1820 Jefferson Street P.O. Box 1220 Port Townsend, W A 98368 James A. DeLeo William S. Marlow Richard A. Braders MINUTES OCTOBER 28, 2003 William S. Marlow Richard A. Broders James A. DeLeo Chairman Vice-Chairman Member Chairman William S. Marlow called the meeting to order at 10:30 a.m. in the presence of Vice-Chairman Richard A. Broders and Member James A. DeLeo. HEARINGS Michael & Lorilee Jones 18575 Lambert Lake Road Sonora, CA 95370 BOE: 03-85-R 03-86-LO PN: 921081004 921 081 005 Mr. Jones was present. Appraiser Robert Shold represented the Assessor's office. After explaining the hearing process Chairman Marlow swore them in. The property under appeal is located on Marrowstone Island at 4997 Flagler Road, Nordland and consists of two separate parcels which are each approximately two acres in size. A cabin is located on parcel number 921081004. Mr. Jones stated that the assessment of his property has more than doubled in value. He is challenging the assessment due to the severe problem with water availability for his property. At the time they constructed their house they had a well that was producing a minimal, but sustainable amount of water. Since then, the capacity of the well has dropped off significantly to the point where they installed a new type of pump that only pumps on demand and at a very slow rate. The bare land parcel also contains a well, however, the appellants were unsuccessful at drawing water from it. He believes from a market standpoint that parcels which have water are extremely more valuable than parcels that do not have water. Comparable sales information was presented by Mr. Jones which he believes support a reduced value. Currently parcel number 921 081 004 is assessed at $245,890 ($111,240 for the land and $134,650 for the improvements) and parcel number 921 081 005 is assessed at $103,500. No estimate of value was provided by the appellants. Mr. Shold explained that he is not the appraiser who initially valued this property, however, in reviewing comparable property sales which were used in the assessment, it is difficult to determine the impact of lack of water availability. It is likely that the lack of water has an impact on the sales, but, to what degree is uncertain. Phone (360)385-9100 Fax (360}385-9382 jeffbocc@co.jefferson.wa.us 'Board of Equalization Minutes - October 28, 2003 Pajte: 2 Discussion ensued regarding property sales and restrictive water uses on various properties. Mr. Jones feels that the previous assessment represents fair market value. He and his wife only use this property part-time. If they lived on the property full-time there would not be enough water to sustain them. 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. S. Lakshminarayanan 1608 East Garfield Seattle, WA 98112 BOE: 03-71-R PN: 021282018 Mr. Lakshminarayanan was not present. Appraiser Robert Shold represented the Assessor's office and was previously sworn in by Chairman Marlow. The property under appeal consists of a house on a lot located on Marrowstone Island at 180 Plute Road, Nordland. The appellant stated on his petition that "There has been no new improvements to the building (a vacation cabin). The cabin has not been finished and is essentially a vacation cabin. Similarly, there has been no change to the land. Thus, the proposed increase in valuation is excessive." Currently the property is assessed at $172,455 ($99,125 for the land and $73,330 for the improvements). The appellant estimates the value is $148,000 ($80,000 for the land and $68,000 for the improvements). Mr. Shold stated that there is no perfect comparison to the appellant's property, however, the sales which have occurred support the current assessed value. After reviewing all the information submitted and hearing the testimony of the representative for the Assessor's office, Chairman Marlow closed the hearing. The Board will conduct a physical inspection of the property and make a determination at a later date. Helene R. Newbaker 935 Sterling Street Sedro Woolley, WA 98284-1953 BOE: 03-55-LO PN: 021291008 Ms. Newbaker was not present. Appraiser Robert Shold represented the Assessor's office and was previously sworn in by Chairman Marlow. The property under appeal is slightly more than Y, an acre of bare land located on Marrowstone Island. The appellant stated in a letter attached to her petition that "This property was purchased in 1968, with distant thoughts of possibly a cabin for summer activities. No improvement has been made to the property, due in no small part to the fact that the property does not perc, and lack water supply. My tax bill for this property has remained at a standstill for at least the last eleven years. Now, I receive a tax assessment supposedly based on current market value. When asked why the sudden increase, the Jefferson County Assessor stated it was because there is a surge of sales on Marrowstone Island. I believe the property tax is set up to show land value increases in incremental changes. That is why there is a cycle Boartl of Equalization Minutes - October 28, 2003 Pajte:3 in place, to make the Assessor's job easier by allowing a property to be viewed once every four years. This type of tax increase not only makes it easier on the Assessor, but the property owner as well. I know that tax is inevitable. What I don't know is why my property value jumped about 40% in one tax period." Currently the property is assessed at $10,500. The appellant did not provide her estimate of value. Mr. Shold read the appellant's letter into the record and presented sales of comparable properties which support the current assessed value. After reviewing all the information submitted and hearing the testimony of the representative for the Assessor's office, Chairman Marlow closed the hearing. The Board will conduct a physical inspection of the property and make a determination at a later date. Gavin H. Stevenson 5319 Sound Avenue Everett, W A 98203 BOE: 03-54-R PN: 953700426 Mr. and Mrs. Stevenson were present. Appraiser Robert Shold represented the Assessor's office. After explaining the hearing process Chairman Marlow swore them in. The property under appeal consists of approximately 1 Y, acres with a log cabin located on Marrowstone Island at 8213 Flagler Road, Nordland. Mrs. Stevenson explained that the log cabin on the property is old, with no foundation, running water, heat or bathroom (there is an "outhouse"). They feel the house is a detriment rather than an asset to the property and do not understand how the improvement value could have increased from $13,025 to $14,745. The improvement value should be decreased to zero. As for the land, she is not familiar with current selling prices. She noted that they do not own the tidelands and stated she is uncertain if the Assessor's office took that into consideration. Mr. Stevenson added that the Assessor's worksheet does not correctly reflect the plumbing fixtures currently in the cabin. When they bought the property 25 years ago they removed all the plumbing fixtures because there was no running water to use them. They have a well but it is not hooked up and there is no pump. When they visit the property they either bring water from home or get water from the State Park. Currently the property is assessed at $177,055 ($162,310 for the land and $14,745 for the improvements). The appellants estimate the value to be $150,000 ($150,000 for the land and $0 for the improvements). Mr. Shold stated that he is not the appraiser who initially assessed the property. He explained that the Assessor's office revalues property once every four years. They virtually never go into a house, so he is not sure where the original information on the plumbing fixtures came from. There doesn't seem to be any anomalies in the land value. The question seems to be the contributory value of the improvements and having not seen the property, he does not know what condition it is in. 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 - October 28, 2003 Pajte:4 Jerald & Laurie Hampton 421 Olele Point Road Port Ludlow, W A 98365 BOE: 03-74-R PN: 921 283 010 Mr. and Mrs. Hampton were present. Appraiser Robert Shold represented the Assessor's office. After explaining the hearing process Chairman Marlow swore them in. The property under appeal consists of approximately 2 acres with a house, garage and shop located at 421 Olele Point Road, Port Ludlow. Mr. Hampton stated they feel the increase in their property assessment is excessive, since the land and buildings have not changed. The Assessor's office told him four years ago that if he removed his boat and building it was housed in, they would remove the extra value for it. They realize that property is valued based on sale prices, however, the properties in the area which are for sale for a lot of money are not selling. Final sale prices are what counts, not the asking prices. Currently the property is assessed at $454,370 ($212,800 for the land and $241,570 for the improvements). The appellants estimate the value to be $404,257.55 ($174,124 for the land and $230,133.55 for the improvements). Mr. Shold stated that he is not the appraiser who initially assessed this property. In reviewing the sales data he noted that while the properties which sold are not necessarily comparable to the appellant's property, they do show that properties in the area are selling for amounts incredibly higher than their assessed values. 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 ofthe property and make a determination at a later date. Fredric C. Dunlap 4909125th Avenue SE BelIevue, W A 98006 BOE: 03-n-LO PN: 996600024 Mr. and Mrs. Dunlap were present. Assessor Jack Westerman represented the Assessor's office. After explaining the hearing process Chairman Marlow swore them in. The property under appeal consists of approximately Y, an acre of bare land located at 675 South Point Road, Port Ludlow. Mr. Dunlap stated that the increase in their property assessment from $31,500 to $82,500 is excessive. They purchased the property in 1994 and were told by the previous owner that the lot did not perk. They also own the adjacent parcel and explained that they purchased this parcel to prevent anyone else from buying it and also to use it as a buffer between their home and their neighbors home. He knows the property doesn't perk because the previous owner had five holes dug and they are full of water 9 months out of the year. He believes the water is due to drainage from property located up the hill and behind their property. The comparable property sales used by the Assessor in his assessment are not comparable because ofthe standing water that exists on this parcel. The properties which sold are much drier lots. They would have to make some major improvements to the land, such as installing a curtain drain, in order to get their lot equal in value to the others which have sold. The appellants estimate the value to be $60,000. Mr. Westerman said if the appellant can prove with documented evidence that the property doesn't perk, than he will reduce the value to $55,000. Another option for the appellant is to consolidate this lot with his adjoining lot, through a boundary line adjustment. Ifthey go through that process the Assessor's office would also lower the value to $55,000. He cautioned that the appellants should think twice about consolidating the two lots, because once they are combined there will be limitations on what can be done with the property and they won't be able to sell the lot separately in the future. . Board of Equalization Minutes - October 28, 2003 Pajte:5 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. Robert & Kathleen Purvis 100 Harbor View Place Port Ludlow, W A 98365 BOE: 03-82-R 03-83-R PN: 998 600 004 998 600 005 Mrs. Purvis was present Assessor Jack Westerman represented the Assessor's office. After explaining the hearing process Chairman Marlow swore them in. The two parcels under appeal are located at 100 Harbor View Place, Port Ludlow. A manufactured home is situated on one ofthe lots. Mrs. Purvis stated that the property is unusual because they moved a used manufactured home onto the property after building a daylight basement to have it set upon. She believes the assessment is too high for a manufactured home. It is not the same or as valuable as a stick built home. In looking at real estate, it is common sense to her that most people find it more desirable to have a home built on-site rather than a manufactured home which depreciates in value. The daylight basement is still unfinished and there are no interior stairs to access the basement at this time. No improvements have been made to the property recently, and while there are no major problems, she noted that the home is aging and depreciating in value. Currently parcel number 998 600 004 is assessed at $191,265 ($53,000 for the land and $138,265 for the improvements) and parcel number 998 600 005 is assessed at $32,425 ($30,000 for the land and $2,425 for the improvements). The appellants estimate the value to be $141,133 ($47,000 for the land and $94,133 for the improvements) for parcel number 998 600 004 and $22,500 (land value only) for parcel number 998 600 005. Mr. Westerman stated that if the Board determines an adjustment is necessary, than it should be made to the improvement value in order to maintain the integrity of the land value among similar properties in the area. He explained how he arrived at the assessed value and stated that he valued it as a single-story stick built house rather than as a manufactured home, because in his opinion, the structure lost its identity as a manufactured home when it was moved onto the basement structure. It is more like a permanent structure and not easily moved. Over the years the market has shown that when these types of homes sell, they tend to sell more like fair quality stick built homes. He noted, however, that it wasn't until after the revaluation that he spoke with Mrs. Purvis and learned that the manufactured home was built in 1997. It is currently valued as a 2003 manufactured home, so, it deserves some depreciation. The appellant is right that even though the cost to replace manufactured homes increases more than depreciation, they do tend to depreciate more than stick built houses. There also may be some functional obsolescence due to the lack of interior access to the basement. Mrs. Purvis stated that in her opinion, the identity of a manufactured home doesn't mean that it is ready to drive away. They would have to disclose to a potential buyer that the structure is a manufactured home. It still looks like a manufactured home on the inside and outside. As far as market value, it has identity as a manufactured home. Mr. Westerman feels that valuing it as a stick built house rather than a manufactured home was in favor of the appellant as far as for loan and insurance purposes. , Board of Equalization Minutes - October 28, 2003 Pajte: 6 Mrs. Purvis stated they did not get financing for the house so they did not look into how it would affect mortgage lenders. However, she did note that they were told by their insurance company that they had to insure the structure as a manufactured home. They pay higher premiums because it is a manufactured home. Mr. Westerman noted that the septic system for the house is located on the vacant parcel and so the site improvements are included in its value. 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. Meeting adjourned. A~,t:. ~dtl C erk JEFFERSON COUNTY BOARD OF EQUALIZATION