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Home My WebLink AboutM110707 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 James A. DeLeo William S. Marlow Richard A. Broders MINUTES November 7, 2007 William S. Marlow Richard A. Broders James A. DeLeo Chairman Vice-Chairman Member Chairman William S. Marlow called the meeting to order at 10:00 a.m. in the presence of Vice-Chairman Richard A. Broders and Member James A. DeLeo. PETITION WITHDRAWAL Vice-Chairman Broders moved to accept the following petition withdrawal. Member DeLeo seconded the motion which carried by a unanimous vote. APPELLANT Ruth Cabler APPEAL NO. BOE 07-207-R PARCEL NO. 990602 102 DETERMINATIONS Billy & Patricia Cole 4370 Oak Bay Road Port Ludlow, W A 98365 BOE: 07-44-R PN: 921301004 After considering all the information submitted by both parties, the Board concurred that based on sales of comparable property, the current assessment reflects fair market value. The possibility of a neighboring property being undervalued cannot be considered in determining the value of this property. Furthermore, the Assessor's office is currently applying a 5% reduction to the land value for the easement. Without documented evidence sho,,-ing a further negative impact on the market value of this parcel, the Board is compelled to uphold the current assessment. Vice-Chairman Broders moved to sustain the Assessor's valuation of $472,280 ($178,600 for the land and $293,680 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of November 5, 2007) Phone (360)385-9100 Fax (360)385-9382 jeflbocC@Co.jefferson.wa.u8 Board of Equalization Minutes - November 7, 2007 Paj(e:2 Pamela A. Crone-Wenzloff P.O. Box 488 Port Haldock, W A 98339 BOE: 07-98-R PN: 996401102 The Board considered the testimony and information provided by both parties. While the comparable properties used in the assessment process are not exactly comparable to the appellant's property, the Board believes that the current assessment reflects fair market value. This property would sell for the current assessed value ifthe appellants were to list their land and mobile home/trailer for sale on the open market as it currently sits. Vice-Chairman Broders moved to sustain the Assessor's valuation of $62,925 ($48,000 for the land and $14,925 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 29, 2007) Daniel & Dorothy Kimble 86 Bayside Court Port Ludlow, W A 98365 BOE: 07-108-R PN: 821163009 The Board considered the testimony and information presented by both parties. This parcel is somewhat different from the comparable properties that were presented, in that this parcel should be valued as "low- bank". The comparable properties used were primarily "no-bank". The Board concurred to [educe the land value by increasing the topography adjustment already being given from -10% to -20%. It is noted that a compelling argument was made for the negative impact or stigma on the property related to the grave sites, however, no market evidence was presented to warrant a reduction in value for that issue. Vice-Chairman Broders moved to overrule the Assessor's valuation of$I,438,695 ($796,825 for the land and $641,870 for the improvements) and reduce only the land value to $709,400, leaving the improvement value of $641 ,870 unchanged, for a new total valuation of $1 ,351 ,270. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of November 1,2007) John & Ann Arscott 1412 East Ludlow Ridge Road Port Ludlow, WA 98365 BOE: 07-110-R PN: 821103009 The Board considered the testimony and information provided by both parties. Based on sales of comparable properties the value of this parcel is fair and equitable. Comparable property sales presented by the appellant occurred in 2003 and were not considered to be representative of the current market. Reductions in value were given by the Assessor's staff for the property being smaller and less usable and for slide influence. No information was provided by the appellant that would indicate these valuation reductions are not sufficient. Additionally, no evidence was provided that shows a depreciated market value for the improvements. Board of Equalization Minutes - November 7, 2007 Paj(e: 3 Vice-Chairman Broders moved to sustain the Assessor's valuation of $949,740 ($291,250 for the land and $658,490 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of November 5,2007) James & Ruth Irvin 761 Ludlow Bay Road Port Ludlow, WA 98365 BOE: 07-111-R PN: 969 000 009 The Board considered the testimony and information provided by both parties. Based on sales of comparable properties, the value ofthis parcel is fair and equitable. The issue of multiple ownership could potentially affect the ability to sell the property, but, state law requires that property must be assessed at 100% of fair market value, regardless of multiple ownership. All property must be assessed with the assumption that all owners would be willing, but, not obligated, sellers. Vice-Chairman Broders moved to sustain the Assessor's valuation of$621,560 ($485,000 for the land and $136,560 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of November 5, 2007) Dan & Roxane Withers 1400 W. Ludlow Ridge Road Port Ludlow, WA 98365 BOE: 07-112-R PN: 821104008 After considering the testimony and information provided by both parties, the Board concurred that the current assessment of this property represents true and fair market value. Additionally, the value of $1,320,000 established by an appraisal done for the appellants in December 2005 confirms this value. Vice-Chairman Broders moved to sustain the Assessor's valuation of $1 ,277,170 ($560,000 for the land and $717,170 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of November 5, 2007) Mary & Michael Fahrenschon 114 Thoren Road Port Ludlow, W A 98365 BOE: 07-113-R PN: 821082025 The Board considered the testimony and information presented by both parties. Based on sales of comparable properties in the area, the Board believes the land value is fair and equitable. The defects in the building were not apparent at the time the appellant purchased the property and warrant a reduction in the improvement value. Vice-Chairman Broders moved to overrule the Assessor's valuation of$217,605 (585,000 for the land and $132,605 for the improvements) and reduce only the improvement value to $110,000, leaving the land value of $85,000 unchanged, for a new total valuation of $195,000. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of November 5, 2007) Board of Equalization Minutes - November 7, 2007 Pajte: 4 Richard Rein, Trustee R & P Rein Revocable Trust 1300 E. Ludlow Ridge Road Port Ludlow, W A 98365 BOE: 07-114-R PN: 821104006 After considering the testimony and information provided by both parties, the Board concurred that the current assessment of this property represents true and fair market value. No documented evidence was presented regarding the appellant's contention that the property is unstable high-bank and prone to slides. Without such evidence, a reduction in value is not warranted. The contention that some of the property is "underwater" was not understood by this Board. This property seems to be very similar to other parcels in the area. If "underwater" was to mean that a portion of the lot extends out onto the beach, then that does not affect the market value. Vice-Chairman Broders moved to sustain the Assessor's valuation of$905, 185 ($560,000 for the land and $345,185 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of November 5, 2007) Kenneth & Judith Thomas 291 Mt. Constance Way Port Ludlow, WA 98365 BOE: 07-123-R PN: 978800014 The Board considered the testimony and information provided by both parties. Based on the appellant's purchase price for this property, and sales of comparable property in the area, the Board concurred that the current assessment reflects fair market value. This property is already receiving a 35% reduction in value due to site, view and size issues which the Board believes sufficiently addresses those issues. Additionally, no market evidence was presented to support the appellant's contention that the proximity of the power transformer negatively impacts the market value ofthis property. Vice-Chairman Broders moved to sustain the Assessor's valuation of $468,625 ($140,000 for the land and $328,625 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 29,2007) Dennis & Nancy Cowan 800 Olele Point Road Port Ludlow, WA 98365 BOE: 07-126-R PN: 977 400 026 After considering the testimony and information provided by both parties, the Board concurred that the current assessment reflects fair market value based on sales of comparable property in the area. While some of the comparable sales presented had higher values, the adjustments given were adequate to account for the different characteristics of the properties. The contention of decreasing market values was not convincingly demonstrated by sales information and did not overcome the standard of proof to overrule the Assessor's value. Vice'Chairman Broders moved to sustain the Assessor's valuation of $429,090 ($176,400 for the land and $252,690 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of November 5, 2007) Board of Equalization Minutes - November 7, 2007 Paj(e: 5 Larry Lawson 10140 Oak Bay Road Port Ludlow, WA 98365 BOE: 07-132-R PN: 821181010 After considering the testimony and information provided by both parties, the Board concurred that the current assessment reflects fair market value based on sales of comparable property in the area. The neighboring parcel which sold for $8,000 was not considered "comparable" due to various issues, including that it was later part of a boundary line adjustment. The value of the improvements is found to be fair and reasonable, notwithstanding the contention that a buyer of the property may demolish the structure and rebuild. The Board believes that this property could sell for the current assessed value if placed for sale on the open market. Vice-Chairman Broders moved to sustain the Assessor's valuation of$116,855 ($89,445 for the land and $27,410 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of November I, 2007) Lawrence & Carolyn Mehelis 235 Scenic View Lane Port Ludlow, WA 98365 BOE: 07-133-R PN: 821334098 After considering the testimony and information provided by both parties, the Board concurred that the current assessment reflects fair market value based on sales of comparable property in the area. The Board is unable to consider personal hardship in determining market value for property. Market evidence was not presented to show that the value of the property is negatively impacted by water quality, lack of services in the area or tree growth blocking the view. Lacking such evidence the Board is compelled to uphold the Assessor's valuations. Vice-Chairman Broders moved to sustain the Assessor's valuation of$293,890 ($146,680 for land and $147,210 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of November 1,2007) Russell & Donna Camfield P.O. Box 208 Chimacum, W A 98325 BOE: 07-135-LO PN: 956700705 The Board considered the testimony and information provided by both parties. The issue with the property being landlocked, and the fact that it is solely used for a drainlield was taken into account by the Assessor at the time of revaluation and is reflected in the current value. Vice-Chairman Broders moved to sustain the Assessor's valuation of $4,000 (land only). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 29, 2007) Board of Equalization Minutes - November 7, 2007 Paj(e: 6 P. Tim & Kathryn Loika 2395 NW Estaview Circle Corvallis, OR 97330 BOE: 07-140-R 07-141-LO PN: 994800101 994 800 102 The Board considered the information presented by both parties. It is noted that parcel #994 800 102 was consolidated with parcel #994800 101 after the appellants had tiled an appeal for each parcel. Considering the property is now a single parcel, and based on a recommendation from the Assessor's representative, the Board concurred to reduce the land value of the first 100 front feet and the 81 feet of excess front footage by 25%. Vice-Chairman Broders moved to overrule the Assessor's valuation of $445,775 ($399,275 for the land and $46,500 for the improvements) for parcel #994 800 101 and reduce only the land value to $302,930, leaving the improvement value of $46,500 unchanged, for a new total valuation of $349,430. Member DeLeo seconded the motion which carried by a unanimous vote. For the purpose of closing appeal #BOE 07-141-LO, Vice-Chairman Broders moved to sustain the Assessor's valuation of $270,950 (land only) for parcel #994800102 (which is now consolidated with parcel #994 800 101). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of October 29, 2007) Janet L. Stimach 1920 S. Spokane Street Seattle, WA 98144 BOE: 07-190-R PN: 821333005 The Board considered the testimony and information presented by both parties. Due to the proximity of the neighboring house, and view obstruction, an additional 20% reduction in the land value should be applied to the first 100 feet of waterfront. Vice-Chairman Broders moved to overrule the Assessor's valuation of $568, 165 ($269,720 for the land and $298,445 for the improvements) and reduce only the land value to $221,720, leaving the improvement value of $298,445 unchanged, for a new total valuation of $520,165. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of November 1,2007) Carolyn R. Stadter 10901 SE 18th Street Vancouver, WA 98664 BOE: 07-193-R PN: 977 700 059 The Board considered the testimony and information provided by both parties. Due to the structural problems related to the foundation ofthe house, the improvement value should be reduced by 10%. Vice-Chairman Broders moved to overrule the Assessor's valuation of $564,140 ($362,620 for the land and $201,520 for the improvements) and reduce only the improvement value to $181,368, leaving the land value of $362,620 unchanged, for a new total valuation of$543,988. Member DeLeo seconded the motion which carried by a uni;Ulimous vote. (See also minutes of November 5, 2007) Board of Equalization Minutes - November 7, 2007 Paj(e: 7 Member DeLeo moved to adjourn the meeting until 10:00 a.m. Monday, November 19, 2007. Vice- Chairman Broders seconded the motion which carried by a unanimous vote. ATTEST: E! ~ - ~' ~ ' : ,. , ," ~ .,' ..,~ _' .1 ,i l i' ..'-{' c,''--./ Er /tun~gfen, Clerk oft e Board JEFFERSON COUNTY BOARD OF EQUALIZATION l~-- . C:l~' Marl~~ Chaitan I - i1L. fl_ Richard A. roil~rs, Vice=-Chairman ---- (Dee e 45 f'<.f) James A. DeLeo, Member