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1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
James A. DeLeo
William S. Marlow
Richard A. Broden
MINUTES
January 10, 2005
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 Broders and Member James A. DeLeo.
ASSESSMENT CORRECTION
Vice-Chairman Broders moved to accept the following assessment correction. Member DeLeo
seconded the motion which carried by a unanimous vote.
APPELLANT
Howard & Shirley Taylor
APPEAL NO.
BOE 04-39-R
PARCEL NO.
821 081 042
HEARINGS
William & Lorna McKinley, Trustees
50-1 Harborview Drive
Port Townsend, W A 98368
BOE: 04-40-R
PN: 964900017
Mr. and Mrs. McKinley were not present. Assessor Jack Westerman was present on behalf of his
office and was sworn in by Chairman Marlow. The property under appeal is a condominium unit
located at 50-1 Harborview Drive, (Kala Point) Port Townsend. On the petition form the
appellants stated that "Comparables are all at least 50% larger than our unit (1050 sq. ft. vs.
1505-1569); ifland is apportioned by unit size, unit 1029 would have significantly less land than
such units; no unit sized at 1030 sq. ft. has ever sold for a figure even close to the Assessor's
valuation; all "comparable" units have 3 bedrooms and 2 or more bathrooms. Unit 1029 has 2
bedrooms and 2 bathrooms." Currently the property is assessed at $160,990 ($56,250 for the
land and $104,740 for the improvements). Mr. and Mrs. McKinley estimate the value to be
$145,000 (a breakdown between land and improvements was not provided).
Phone (360)385-9100 Fax (360)385-9382 jeffbocC@Co.jefferson.wa.us
Board of Equalization Minutes - January 10, 2005
Pa2e: 2
Mr. Westerman stated that this is the only appeal of a condominium unit in the Kala Point area
that was received this year. While that doesn't prove that properties in the area are correctly
valued, it does show that there was not a great concern over the new assessed values. The
appellant's condominium is located in building #2, one of four buildings with similar
condominiums. Their building is one of the preferred locations in terms of the view from the
property. Unit #1048 located in building #4 sold for $168,005 in September 2003 and is the
most comparable to the appellant's property. The appellants paid $145,000 for their property in
1997. It is currently assessed at $160,990 which is an 11 % percent increase over a seven year
period.
Discussion ensued regarding comparable property sales.
After reviewing all the information submitted and hearing the testimony of the Assessor,
Chairman Marlow closed the hearing. The Board will conduct a physical inspection of the
property and make a determination at a later date.
Isa Family Trust
1870 Sakai Village Loop
Bainbridge Island, W A 9811 0
BOE: 04-41-LO
PN: 951907313
Wayne Isa was present on behalf ofIsa Family Trust. Appraiser Charlie Hough represented the
Assessor's office. After explaining the hearing process, Chairman Marlow swore in both parties.
The property under appeal is a bare land parcel (lots 13 & 14) located in Fowler's Park Addition,
Block 73, Port Townsend. Mr. Isa stated that the assessed valuation for the property is $60,000.
In reviewing the valuations of other properties in the area he noted that many have better views
than his parcel. In fact his property is subject to a height restriction of 17 feet which prevents
him from being able to take advantage of any potential view from his property. There is a parcel
adjacent to Mr. Isa's property which is similar in size, has a better view and no height restriction,
and yet it is only assessed at $30,000. This does not seem equitable and he believes the valuation
of $60,000 for his parcel is a bit high. He estimates the value to be $40,000.
Mr. Hough stated he went to the City to obtain a copy of the building and zoning requirements
for this parcel and found that the building height restriction is 30 feet. Nowhere in the City's
records could it be found that the height restriction is 17 feet. Mr. Isa also previously owned lots
9, 10, 11, 12, 17 & 18 which he sold. Those lots were used as a basis to value the property
currently under appeal (lots 13 & 14). The other properties in the area have the same base land
value except they have deductions for topography.
Mr. Isa stated that the building height restriction of 17 feet is written in the purchaselsale
agreement for the property. He can provide that documentation if necessary. He also noted that
the topography of his property is the same as the neighboring properties.
Board of Equalization Minutes - January 10, 2005
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.
Pa2e: 3
Meeting adjourned.
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Erin K. Lundgren, Clerk of.ti!.e Board
JEFFERSON COUNTY
BOARD OF EQUALIZATION
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William S~... MrAar~.~hairmjlIl
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Richard A. Broders, Vice-Chairman
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