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Home My WebLink About23-18-R Valerie Scott Living Trust Jefferson County Board of Equalization Board Clerk's Record of Hearing Petition No: 23-18-R Taxpayer's Name: Valerie Scott Living Trust Mailing Address: 201 Montgomery Ct City: Port Ludlow State: WA Zip Code: 98365 Taxpayer's Parcel No: 990 900 008 Hearing Was Held On: 02/13/24 Board Members Present: Chair Margaret Taylor, Vice Chair Pete Raab, Joe Langjhar, Joni Blanchard Decision of Board: Value Sustained: Value Changed From: $399,993 To: $260,000 Other: The Board concluded the value of Lot 8 should be $260,000 ($88,400 for the Land and $171,600 for the improvements/buildings). Recorded on Tape No: Zoom recording 02/13/24 Hearing Began at (time): 10:06 a.m. Ended at (time): 10:35 a.m. cJ , I2_0 Chairperson ( uthorized Designee) Date To ask about the availability of this publication in an alternate format for the visually impaired, please call (360) 705-6715.Teletype(TTY) users may use the Washington Relay Service by calling 711. For tax assistance, call (360)534-1400. REV 60 0002(10/25/22) Mile' . Order of the JEFFERSON County Board of Equalization Appellant(s):Valerie Scott Living Trust Assessment Year:2023 Parcel Number(s):990900008 Petition number: 23-18-R Date(s)of hearing:2/13/2024 Having considered the evidence presented by the parties in this appeal, the Board hereby:)Q(X sustains and)(XX overrules the determinations of the assessor. Assessor's Value Appellant(s) BOE's Request Determination Land $ 88,400 $ 0 $ 88,400 Improvements $ 311,593'$ 0 $ 171,600 $ 399,993 $ 0 $ 260,000 Appellant Arguments and Evidence: The Appellant provided an appraisal performed by Stacey Scott of Summit to Sound Appraisal,LLC.The appraisal concluded that the fair market value of the property is $125,000($125,000 for the land and$0 for the improvements/buildings).Note that this appraisal is for the land comprised of both lots 8 and 9 but the parcel being appealed only consists of lot 8.The Appellant described the damage sustained by the property resulting from stability and drainage issues,including allegedly defective culvert piping constructed by Jefferson County Public Works and included pictures showing cracks in the kitchen ceiling,extensive water damage to the roof and a huge blue tarp over a substantial portion of the roof. Assessor's Arguments and Evidence: The Assessor disputed portions of Appellant's appraisal.He stated that since the appraisal is a land valuation only,he characterized it as a hypothetical appraisal.He further noted that while the appraisal says that the interior of the home has been well maintained and shows no sign of deferred maintenance,no value was placed on the house.The Assessor questioned the comparable properties offered in the Appellant's appraisal.Two of them were in other counties where the homes slid and were demolished and there was no sales information provided.The remaining one is a home that went into foreclosure due to stability issues in 2017.He questioned why a foreclosure sale was used for market analysis.The Assessor noted that he has valued the land at Lot 9 at$40,000 and the land at Lot 8 at$88,400 for a combined total of$128,400,which is very close to the Appellant's appraisal value of$125,000 for the land only of the combined lots.He also noted that the Appellant spent nearly$100,000 to stabilize the home in 2018 and the County spent$60,000 to line the culvert. Further,he states that the County asserts that the culvert has been repaired and was not the source of the drainage issues.When questioned,the Assessor stated that if the property,both lots 8 and lot 9,together with the home, were valued as a"fire sale,"his opinion is that the value would be$300,000. Decision: Appellant returns to the Board of Equalization once again.The assessment of this parcel was appealed in 2021 (BOE 21-37-R)and in 2022(BOE 22-12-R),both times seeking a total value of$0.The Board adjusted the assessed value for 2021 reducing it from$449,722 to$400,000.The Board's decision was appealed to the State Board of Tax appeals,where it remains pending.For 2022,the Board lowered the value by$60,000 Page 1 of 2 from $400,000 to$340,000 taking into account the proposed work on the culvert.The Assessor increased the assessment by $60,000 to reflect the culvert work completed by the county. The parties presented dramatically different views on the cause and the extent of the drainage issues impacting the property, its stability,and the responsible parties.Neither party provided a engineering study. This Board is not in a position to resolve these issues,nor is it necessary.The Board only has the power to determine fair market value,whatever the cause.Washington law requires that the Board presume the Assessor's valuation to be correct unless the Appellant presents clear,cogent,and convincing evidence to the contrary.After consideration of the arguments and evidence presented by the parties,the Board finds the Appellant did not present evidence necessary to overcome the presumptive correctness of the valuation established by the Assessor for the land but did present evidence necessary to overcome the presumptive correctness of the valuation of the home. The value of the land of lots 8 and 9 combined was valued by Appellant's appraisal at$125,000 and by the Assessor at$128,400.The Board concludes that this difference is not significant.This appeal is related only to lot 8 and the value established by the Assessor for the land of lot 8 of$88,400 is sustained. This leaves the value of the home.The Board is persuaded by Appellant that the value of the home is significantly diminished by the extensive damage resulting from the stability and drainage issues,but it does not agree with Appellant that there is no value because Appellant continues to occupy the home. During the hearing the Assessor stated that the market value of the combination of lots 8 and 9,together with the home would be $300,000 as a"fire sale."The Board concludes that the property is so dramatically impacted by both the stability and drainage issues,together with the condition of the home,that a sale,even if possible,could only be considered a"fire sale."Using the Assessor's"fire sale"value of$300,000 and deducting his value of$40,000 for lot 9,the Board concludes that the value of lot 8 should be$260,000($88,400 for the land and$171,600 for the improvements/buildings). ( I Signed: ? OJ. f Chair(or if de ated, Clerk) Board of Equalization Date APPEAL RIGHTS:This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal with them at PO Box 40915,Olympia,WA 98504-0915 or at their website at bta.wa.gov/index.nho/forms-publications/within thirty days of the date of mailing of this order. The appeal forms are available from either your county assessor or the State Board of Tax Appeals. Page 2 of 2 Jefferson County Board of Equalization Petition No: 23-18-R Taxpayer: Valerie Scott Living Trust Parcel No(s): 990 900 008 Hearing date: February 13, 2024 ♦ ♦ ♦ SIGN IN PLEASE Please Print ALL Information Full Title NAME (If You Are An Agent or (Full Legal Name) Representative, Identify The Person(s) or Organization You Represent.) Taxpayer Print and then sign your name(s)below: V64,41`e_ SCoif ck 4-e OhL/l'l.L Assessor Print and then sign your name(s)below: - (`Fi Ct A /C.S5Vs<-0 1 Observers Print and then sign your name(s)below: G► kl.`" — (jfr A UCiliate/46 2ii, (cs VA,J1seok. ille To ask about the availability of this publication in an alternate format for the visually impaired, please call (360) 705-6715. Teletype(TTY) users may use the Washington Relay Service by calling 711. For tax assistance, call(360)534-1400. REV 64 0064e(10/25/22)