The URL can be used to link to this page

Home My WebLink AboutM112403 1820 Jefferson Street P.o. Box 1220 Port Townsend, WA 98368 James A. DeLeo William S. Marlow Richard A. Broders MINUTES NOVEMBER 24, 2003 William S. Marlow Richard A. Broders James A. DeLeo Chairman Vice-Chairman Member Chairman William S. Marlow called the meeting to order at 1:00 p.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 October 14, 2003 as presented. Member DeLeo seconded the motion which carried by a unanimous vote. DETERMINATIONS Morris & LIona James P.O. Box 1162 Port Hadlock, W A 98339 BOE: 03-81-R PN: 996400601 After careful consideration of all the information submitted by both parties and conducting a physical inspection of the property, the Board determined this parcel is fairly and equitably valued based on sales of comparable properties. The fact that the appellant's house is older and was built under previous building codes is a legitimate issue, however, sufficient information on how this might affect market value was not presented to the extent that it was "clear, cogent and convincing" as required by State statute in order to overcome the presumption of correctuess given the Assessor. Vice-Chairman Broders moved to sustain the Assessor's valuation of $178,970 ($29,000 for the land and $149,970 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 27,2003) Phone (360)385-9100 Fax (360}385-9382 jeffbocc@co.jefferson.wa.us Board of Equalization Minutes - November 24, 2003 Pajte 2 Kenneth W. Larson 100 'C' Street Port Hadlock, W A 98339 BOE: 03-77-R PN: 996 400 602 After careful consideration of all the information submitted by both parties and conducting a physical inspection of the property, the Board determined this parcel is fairly and equitably valued based on sales of comparable properties. The appellant's concern that the condition and age of the house negatively impacts the market value is valid, however, in reviewing the information it is evident that the Assessor has adequately addressed those issues by giving the improvement value a greater adjustment for "effective age". Lacking clear, cogent and convincing evidence as required by State statute, the Board is compelled to uphold the current assessment. Vice-Chairman Broders moved to sustain the Assessor's valuation of $139,780 ($30,880 for the land and $108,900 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 27,2003) Oskars Petersons P.O. Box 1143 Port Townsend, W A 98368 BOE: 03-62-R PN: 989 400 508 After careful consideration of all the information submitted by both parties and conducting a physical inspection of the property, the Board determined the current assessed value represents fair market value of the property if it were to be placed for sale on the open market. Vice-Chairman Broders moved to sustain the Assessor's valuation of$34,055 ($23,000 for the land and $11,055 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 27,2003) Luther & Karla Bland 4327 N. Jefferson Street Spokane, W A 99205 BOE: 03-56-R PN: 942903502 After careful consideration of all the information submitted by both parties and conducting a physical inspection of the property, the Board determined the condition of the mobile home warrants a reduction in the improvement value of$5,000 for economic obsolescence. Vice-Chairman Broders moved to overrule the Assessor and reduce the value of$80,200 ($26,420 for the land and $53,780 for the improvements) to $75,200 ($26,420 for the land and $48,780 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 27,2003) Mark Lopeman 10233 Rhody Drive Chimacum, W A 98325 BOE: 03-75-R PN: 901101000 The Board carefully reviewed all the information submitted by both parties and conducted a physical inspection of the property. While no properties exist in the area which are exactly comparable to the appellant's property, the properties used as most comparable indicate the appellant's property is valued fairly and equitably. Lacking clear, cogent and convincing evidence to the contrary as required by State statute, the Board of Equalization Minutes - November 24, 2003 Pajte 3 Board is compelled to uphold the current assessment. Vice-Chairman Broders moved to sustain the Assessor's valuation of $30 1,640 ($51,320 for the land and $250,320 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 27,2003) Robert Schladetzky 2982 Beaver Valley Road Port Ludlow, W A 98365 BOE: 03-67-R 03-68-R PN: 821 073 009 901 142 043 The Board carefully reviewed all the information submitted by both parties and conducted a physical inspection of both parcels under appeal. With regard to parcel number 901 142043, there have been no sales of property with similarly situated mobile homes, and because of the restrictions on the use of the property, a reduction of an additional 10% should be applied to the base land value. Vice-Chairman Broders moved to overrule the Assessor and reduce the valuation from $61,495 ($39,500 for the land and $21,995 for the improvements) to $57,995 ($36,000 for the land and $21,995 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 27, 2003) As for parcel number 821 073 009, the appellant stated during the hearing that after the explanation of how the property was valued by the Assessor's representative, he no longer disputed the current assessment. Vice-Chairman Broders moved to sustain the Assessor's valuation of $91 ,630 ($41,800 for the land and $49,830 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 27,2003) Fredric C. Dunlap 4909 125'h A venue SE Bellevue, W A 98006 BOE: 03-72-LO PN: 996 600 024 The Board carefully reviewed all the information submitted by both parties and conducted a physical inspection ofthe property. During the hearing the Assessor's representative proposed a 50% reduction to the land value if the appellant could provide documented evidence that the property will not support a septic system. Lacking that documented evidence, the Board is compelled to uphold the current assessment. Vice-Chairman Broders moved to sustain the Assessor's valuation of$82,500 (land only). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 28, 2003) Dr. W. Lars Sikes 126 Groves Way Port Ludlow, W A 98365 BOE: 03-79-R PN: 721194013 The Board carefully reviewed all the information submitted by both parties and conducted a physical inspection of the property. While some buyers may be discouraged by a possible marine barge and conveyor system, it was not shown by "clear, cogent and convincing evidence" what potential effect it would have on the market value of the property at this time. Therefore, the Board is compelled to uphold the current assessment. Vice-Chairman Broders moved to sustain the Assessor's valuation of $419,705 ($63,200 for the land and $356,505 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 27,2003) Board of Equalization Minutes - November 24,2003 Pajte 4 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 After carefully reviewing all the information submitted by both parties and conducting a physical inspection of each parcel, the Board concurred that the current assessed value of both parcels accurately reflects fair market value based on the comparable property sales that were available at the time of revaluation. Vice-Chairman Broders moved to sustain Assessor's valuation of$191,265 ($53,000 for the land and $138,265 for the improvements) for parcel number 998 600 004 and sustain the valuation of $32,425 ($30,000 for the land and $2,425 for the improvements) for parcel number 998600005. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 28, 2003) Michael & Lorilee Jones 18575 Lambert Lake Road Sonora, CA 95370 BOE: 03-85-R 03-86-LO PN: 921 081 004 921 081 005 The Board carefully reviewed all the information submitted by both parties and conducted a physical inspection of each parcel. While the appellant's contention of inherent water problems is accurate, the valuations are supported by sales of similarly situated properties with similar water problems. Therefore, the Board is compelled to uphold the current assessment of both parcels. Vice-Chairman Broders moved to sustain the Assessor's valuation of$245,890 ($111,240 for the land and $134,650 for the improvements) for parcel number 921 081 004 and sustain the valuation of $103,500 (land only) for parcel number 921081 005. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 28,2003) S.Lakshminarayanan 1608 East Garfield Seattle, VVAl 98112 BOE: 03-71-R PN: 021282018 The Board carefully reviewed all the information submitted by both parties and conducted a physical inspection of the property. Based on sales of comparable property, the Assessor's valuation is fair and equitable. Vice-Chairman Broders moved to sustain the Assessor's valuation of$I 72,455 ($99,125 for the land and $73,330 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 28,2003) Helene R. Newbaker 935 Sterling Street Sedro Woolley, VVA 98284-1953 BOE: 03-55-LO PN: 021 291 008 The Board carefully reviewed all the information submitted by both parties and conducted a physical inspection of the property. Based on sales of comparable property, the Assessor's valuation is fair and equitable. Vice-Chairman Broders moved to sustain the Assessor's valuation of $1 0,500 (land only). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 28, 2003) Board of Equalization Minutes - November 24, 2003 Pajte 5 Gavin H. Stevenson 5319 Sound Avenue Everett, W A 98203 BOE: 03-54-R PN: 953 700 426 After careful consideration of all the information submitted by both parties and conducting a physical inspection of the property, the Board determined the value of the improvements is fair and equitable even in the present condition. The Board further finds that the land value is supported by sales of comparable properties in the area and represents fair market value. Vice-Chairman Broders moved to sustain the Assessor's valuation of$I77,055 ($162,310 for the land and $14,745 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 28, 2003) Elaine Malven (Thornburg) - Thornburg Trust 4360 Oak Bay Road Port Ludlow, W A 98365 BOE: 03-69-R PN: 921 301 003 After careful consideration of all the information submitted by both parties and conducting a physical inspection of the property, the Board determined this parcel is valued fairly and equitably based on sales of comparable properties. Vice-Chairman Broders moved to sustain the Assessor's valuation of$3l6,210 ($40,350 for the land and $275,860 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of November 3, 2003) Jerald & Laurie Hampton 421 OIele Point Road Port Ludlow, W A 98365 BOE: 03-74-R PN: 921283010 After careful consideration of all the information submitted by both parties and conducting a physical inspection of the property, the Board determined that based on sales of comparable properties this parcel is fairly and equitably valued with the exception of the $1,000 value for the temporary storage shelter which has been removed from the property. Vice-Chairman Broders moved to overrule the Assessor and reduce only the improvement value by $1,000. The assessment of $454,370 ($212,800 for the land and $241,570 for the improvements) is reduced to $453,370 ($212,800 for the land and $240,570 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 28, 2003) George Carlin 8233 - 41st NE Seattle, W A 98115 BOE: 03-50-LO 03-51-LO 03-53-LO PN: 990600107 990400149 990 603 122 The Board carefully reviewed all the information submitted by both parties and conducted a physical inspection ofthe property. Based on sales of comparable properties the valuation of these parcels is fair and equitable and represents their market value. Vice-Chairman Broders moved to sustain the Assessor's valuation of$30,000 for parcel number 990 600 107; $30,000 for parcel number 990 400 149; and $32,000 for parcel number 990 603 122. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of November 3, 2003) Board of Equalizatiou Minutes - November 24, 2003 Pajte 6 Paul Taylor Smith 63 Scott Court Port Ludlow, W A 98365 BOE: 03-58-R PN: 821162013 The Board carefully reviewed all the information submitted by both parties and conducted a physical inspection of the property. Based on an appraisal submitted by the appellant and the Assessor's corrected calculations of the square footage for the house it, was agreed that the Assessor's suggested fair market value of $527,01 0 for this property is fair and equitable. Vice-Chairman Broders moved to overrule the Assessor and reduce only the improvement value from $326,560 to $234,780. Member DeLeo seconded the motion which carried by a unanimous vote. (See amended determination later in minutes and also minutes of November 3, 2003) William & Katherine Funke, Trustees P.O. Box 65334 Port Ludlow, W A 98365 BOE: 03-70-R PN: 821162012 The Board carefully reviewed all the information submitted by both parties and conducted a physical inspection of the property. Based on sales of comparable properties, the valuation is fair and equitable and represents market value of the property if placed for sale on the open market. Vice-Chairman Broders moved to sustain the Assessor's valuation of $499,905 ($184,450 for the land and $315,455 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of November 3, 2003) Lambert & June Demers 404 South Bay Laue Port Ludlow, W A 98365 BOE: 03-78-R PN: 969 300 009 After careful consideration of all the information submitted by both parties and conducting a physical inspection ofthe property, the Board determined the base land value of this parcel warrants a reduction of 10% due to its limited size. Vice-Chairman Broders moved to overrule the Assessor and reduce the value of $716,255 ($257,280 for the land and $458,975 for the improvements) to $693,755 ($234,780 for the land and $458,975 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of November 3, 2003) CORRECTED DETERMINATION Chairman Marlow noted the Board miscalculated the amount of the valuation reduction for the appeal of Paul Taylor-Smith and must correct that error for the record. Paul Taylor Smith 63 Scott Conrt Port Ludlow, W A 98365 BOE: 03-58-R PN: 821162013 Vice-Chairman Broders moved that the improvement value should be reduced to $298,810. The land value remains the same at $228,200 for a new total value of $527,010. Member DeLco seconded the motion which carried by a unanimous vote. (See previous determination earlier in minutes and also minutes of November 3, 2003) Board of Equalization Minutes - November 24, 2003 Pajte 7 DETERMINATIONS - Continued Summers Family Revocable Trust Donald Summers 142 Sea Vista Terrace Port LndIow, WA 98365 BOE: 03-84-R PN: 998 700 054 After careful consideration of all the information submitted by both parties and conducting a physical inspection of the property, the Board determined that while more than one comparable property sale is desirable for valuation purposes, the sale or sales used by the Assessor in valuing the property must be given consideration. Based on the sales information available, the valuation is fair and equitable. Vice-Chairman Broders moved to sustain the Assessor's valuation of$3l7,185 ($138,000 for the land and $179,185 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of November 3, 2003) Steven & Margaret Painter 4071 Paradise Bay Road Port Ludlow, W A 98365 BOE: 03-63-R PN: 821262010 The Board carefully reviewed all the information submitted by both parties and conducted a physical inspection ofthe property. Lacking any cogent or convincing evidence to meet the burden of proofthat the Assessor's valuation is incorrect, the Board is compelled to uphold that value. Vice-Chairman Broders moved to sustain the Assessor's valuation of $494,140 ($248,750 for the land and $245,390 for the improvements). Member DeLeo seconded the motion which carded by a unanimous vote. (See also minutes of November 3, 2003) Jerrold Gamer 223 Scenic View Lane Port Ludlow, W A 98365 BOE: 03-65-R PN: 821334087 After careful consideration of all the information submitted by both parties and conducting a physical inspection of the property, the Board determined the value of this parcel represents fair market value. The appraisal submitted with the petition by the appellant is presumed to be the correct value as of the date the appraisal was done, however, it does not reflect the current market value of the property. Vice-Chairman Broders moved to sustain the Assessor's valuation of$393,760 ($85,375 for the land and $308,385 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of November 3, 2003) Meeting adjourned. ~t:. I //4/t L-vc.. '--fl. ,..., ..u~ rm . Loo'""", ~k f ""." . JEFFERSON COUNTY BOARD OF EQUALIZATION o ~lli~S;JM2..l~cran -~'!--l/!'Y3~, '---___ ~har. d. .A. roders,yice-Chaimian . r7.tJe~ iC DeLeo, Member