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1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
James A. DeLeo
William S. Marlow
Richard A. Broders
MINUTES
October 18, 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
Richard A. Broders and Member James A. DeLeo.
HEARINGS
Doug Nelsen
5800 Hill Street
Port Townsend, W A 98368
BOE: 05-31-R
PN: 936 904 703
Mr. Nelsen was not present. Appraiser Charley Hough represented the Assessor's office and was sworn in
by Chairman Marlow. Under appeal is a parcel with a residence located at 5800 Hill Street, Port
Townsend. The appellant wrote on his petition form "Community garden" as his reason for appealing the
value of his property. It is currently assessed at $355,825 ($175,000 for the land and $180,825 for the
improvements). Mr. Nelsen's estimate of value is $250,000 ($100,000 for the land and $150,000 for the
improvements).
Mr. Hough presented documentation in support of the current assessment which include sales comparable
properties in the area. He researched city records and was unable to locate any documentation that there is
a "community garden" in the area.
After reviewing all the information submitted and hearing the testimony of the Assessor's representative,
Chairman Marlow closed the hearing. The Board will conduct a physical inspection of the property and
make a determination at a later date.
James & Nelly Tretter
Tretter Rev. Living Family Trust
1839 Washington Street
Port Townsend, W A 98368
BOE: 05-23-R
PN: 957303105
Mr. and Mrs. Tretter were not present. Assessor Jack Westerman represented his office and was sworn in
by Chairman Marlow. Under appeal is a parcel and residence located at 1839 Washington Street, Port
Townsend. The appellants' appeal is based solely on an appraisal dated March 25, 2005 which was
Phone (360)385-9100 Fax (360)385-9382 jefibocc(a)co.jefferson.wa.us
Board of Equalization Minutes - October 18, 2005
Pa2e:2
included with the petition. Currently, the property is assessed at $1,098,475 ($527,475 for the land and
$571,000 for the improvements). The appellants estimate the value is $958,000 ($437,000 for the land
and $521,000 for the improvements).
Mr. Westerman presented materials in support of the current assessment. He noted that this property
consists of 164' of waterfront. It is the largest width of residential waterfront property in the entire uptown
area. He reviewed a sales analysis of properties located in the plat of Hastings 1>t Addition which have
sold over the past two years. Based on this analysis, in a four year period, property sales show an increase
in value of 21.21 % per year and property resales show an increase per year of 30.97%. Over a four year
period property sales show an increase in value of$86.12%. He noted that the assessment of this property
was only increased by 35.72%. The percentage ofi!lcrease for upper valued properties, like this one, was
not as high as the smaller houses situated on one lot, yet, this is the only appeal received from this area.
The appraisal submitted with the appellants' petition is not based on market value and is not indicative of
the fair market value of this property.
After reviewing all the information submitted and hearing the testimony ofthe Assessor, Chairman
Marlow closed the hearing. The Board will conduct a physical inspection of the property and make a
determination at a later date.
Mary P. Balk (Penelope Odom)
1800 Robbins Street
Santa Barbara, CA 93101
BOE: 05-34-LO
PN: 951902702
Ms. Balk and Ms. Odom were not present. Appraiser Charley Hough represented the Assessor's office
and was previously sworn in by Chairman Marlow. The parcel under appeal consists ofthree bare lots
#11, 12 & 13 located in block 27 of Fowler's Park Addition, Port Townsend. The appellant stated on
their petition form: "Parcel average lot price is greater than average of surrounding parcels." In a letter
attached to her petition she wrote: "Please find attached documentation relevant to my request for an
appeal of the recent property tax assessment on my parcel #951902702. I have made my best, good faith
effort to obtain sale values through your publicly available resources and have been unable to do so. In
response, I am only able to attach a list of current property valuations obtained through assessment
records. As these records demonstrate, even using the Assessor's own, new figures, a "second look" at
the valuation of my property would appear to be in order (please refer to the attached exhibit)." The
exhibit includes the following information:
Parcel #
951902901
951902701
951903 108
951903605
951 903 613
948000701
872 903 303
Size
8 lots
4 lots
2 lots
2 lots
5 lots
5 lots
4 lots
Assessed Value
$85,500
$38,500
$45,000
$15,000
$33,150
$27,000
$50,000
Averal!e $ Per Lot
$10,690
$ 9,685
$22,500
$ 7,500
$ 6,630
$ 5,400
$12.500
Average valuation:
$10,700
Board of Equalization Minutes - October 18, 2005
Paee: 3
These are lots taken from the immediate area and closely surrounding areas. I realize that each parcel is
treated individually, but, these represent property close in location and type to the one I own.
Additionally, a glance at the recent tax rolls will reveal that this new valuation represents a fivefold
increase in valuation. While I agree that real estate has increased, and there have been improvements to
the area around these lots, surely this represents an excessive jump. I would also like to point out, that
under current regulations this parcel is only suited for a single dwelling, unlike the case when originally
purchased.
Per Lot Valuation on Parcel 951 902 702
$16,600
Currently, the property is assessed at $50,000. Ms. Odom estimates the property value to be $32,200.
Mr. Hough explained how he valued the property and presented information in support of the current
assessment.
After reviewing all the information submitted and hearing the testimony of the Assessor's representative,
Chairman Marlow closed the hearing. The Board will conduct a physical inspection of the property and
make a determination at a later date.
Robert & Donna (Darby) Greenway
1611 Corona Street
Port Townsend, W A 98368
BOE: 05-35-R
PN: 001 032 002
Mr. Greenway was present. Appraiser Charley Hough represented the Assessor's office. After explaining
the hearing process, Chairman Marlow swore in both parties. The property under appeal consists of
approximately four (4) acres with a residence located at 1611 Corona Street, Port Townsend. Mr.
Greenway stated three (3) acres of the land is designated as "open space agriculture". The residence is an
old farm house which was built years ago. Rumor has it that it was built with lumber that was scavenged
from the mill. The house is not in great shape so they believe the value is in the land. He realizes that
property values are rapidly increasing in both the City and the County, however, because his property has
a special agriculture tax designation, he is asking that the value not be increased as if it were commercial
property in order that they can continue to farm it. As can be seen from the photographs of the property
that were submitted with the petition, it is a real farm. That is proven by the fact that it loses as much
money as most real farms are losing, although this year they will be breaking even. Rising taxes makes it
difficult to continue farming and he feels that it should be valued for what it is, not based on what it could
be.
Mr. Hough reviewed the materials he presented in support ofthe assessment. He noted that the value has
been reduced by 10% because a drainage corridor bisects the property. The house was built in 1947 and
completely remodeled in 1976. There are also several outbuildings and a detached garage and carport
which add to the improvement value. He understands the appellants' predicament but, the value is fair
and equitable.
After reviewing all the information submitted and hearing the testimony of the both parties, Chairman
Marlow closed the hearing. The Board will conduct a physical inspection ofthe property and make a
determination at a later date.
Board of Equalization Minutes - October 18,2005
Pa2e: 4
Gerry Kress & Susan Auer
604 - 12'h Street
Juneau, AK 99801
BOE: 05-52-LO
PN: 931402305
Mr. Kress and Ms. Auer were not present. Appraiser Robert Kingsley represented the Assessor's office
and was sworn in by Chairman Marlow. Under appeal is a bare land parcel located off of Redwood
Street, Port Townsend. The following was written on the appellants' petition form "Nearby lots sold I
year ago for 20K a piece to neighbor Giuna Corea. Our lot has a lot of restitution to do before building
new house. Old concrete footings, plus removal of old structure with concrete foundation. Not a corner
lot." Currently, the property is assessed at $43,750 (land only). The appellants estimate the value is
$20,000.
Mr. Kingsley stated he called the appellants for clarification purposes, since there seemed to be a
discrepancy with when the sale of the neighboring lot occurred. The appellants stated in their petition that
the sale occurred one year ago, however, that sale actually occurred three years ago which makes a
difference when considering "market value". In addition, they stated on their petition that they paid
$10,000 for their property in 2001, yet County records show they paid $55,000 which included another lot
with a house next door. In speaking with Ms. Auer, she acknowledged that they paid $55,000 for the
property and explained that they believe this one parcel is only worth $10,000. Mr. Kingsley discussed
sales of properties in the area and stated that the appellants have since sold the lot with the house for
$168,500. That sale occurred in August of2004.
After reviewing all the information submitted and hearing the testimony of the Assessor's representative,
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.
Attest:
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Eri~ K. Lundgren, Clerk of the' oard
JEFFERSON COUNTY
BOARD OF EQUALIZATION
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, William f N\. lQ.w,.Chairm,'
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Richard A. Br it rs, Vice-Chairman-----
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&lies A. DeLeo, Member