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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
December 19, 2007
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.
DETERMINATIONS
George & Noele Miller
101 Lake Street S.
Kirkland, VVA 98033
BOE: 07-122-R
PN: 969 400 020
The Board considered the testimony and information presented by both parties. Based on sales of
comparable property in the area, it is found that the current assessment represents fair market value for
this parcel. The Board believes the property would sell at the current assessed value if placed on the open
market. It is also noted that the amount of the second floor square footage listed in the Assessor's records
at 1,680, was found to be correct as that figure includes some additional living space over a garage area.
Vice-Chairman Broders moved to sustain the Assessor's valuation of $1,118,085 ($611,500 for the land
and $506,585 for the improvements). Member DeLeo seconded the motion which carried by a unanimous
vote. (See also minutes of December 10, 2007)
Daniel S. Toepper
1921 Swansonville Road
Port Ludlow, W A 98365
BOE: 07-120-R
PN: 821053021
The Board considered the information presented by both parties. Based on sales of comparable property,
it is found that the current assessment represents fair market value of this parcel.
Vice-Chairman Broders moved to sustain the Assessor's valuation of$147,400 ($56,100 for the land and
$91,300 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote.
(See also minutes of December 10, 2007)
Phone (360)385-9100 Fax (360)385-9382 jeflbocC@co.jefferson.wa.us
Board of Equalization Minutes - December 19, 2007
Paj(e: 2
Richard B. Toepper
1961 Swansonville Road
Port Ludlow, W A 98365
BOE: 07-151-R
07-152-R
07-153-LO
PN: 821053016
821 054 001
821053008
The Board considered the testimony and information presented by both parties. Based on sales of
comparable property, the current assessed values represent the fair market value of these parcels.
Vice-Chairman Broders moved to sustain the Assessor's valuation of the three parcels as follows:
Parcel No.
821 053016
821 054001
821 053 008
Assessor's Valuation
$121,955 ($97,480 for the land and $24,475 for the improvements)
$220,260 ($134,665 for the land and $85,595 for the improvements)
$67,625 (land only)
Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 10,
2007)
Suzan Amundsen
P.O. Box 10726
Fairbanks, AK 99710
BOE: 07-182-LO
PN: 977700035
The Board considered the testimony and information presented by both parties. Based on sales of
comparable property in the area, it is found that the current assessment reflects the fair market value of
this parcel.
Vice-Chairman Broders moved to sustain the Assessor's valuation of$312,135 ($311,135 for the land and
$1,000 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote.
(See also minutes of December 10, 2007)
Nancy H. Koch
263 Old Oak Bay Road
Port Hadlock, W A 98339
BOE: 07-191-R
PN: 921182015
The Board considered the testimony and information presented by both parties. Based on sales of
comparable property, the current assessed value represents the fair market value ofthis parcel. The
averaging methodology was not deemed applicable in establishing the market value of any individual
parcel.
Vice-Chairman Broders moved to sustain the Assessor's valuation of $517,785 ($265,000 for the land and
$252,785 for the improvements). Member DeLeo seconded the motion which carried by a unanimous
vote. (See also minutes of December 10,2007)
Board of Equalization Minutes - December 19, 2007
Paj(e: 3
Margaret H. Burrell
2312 Hood Avenue #A
Richland, W A 99854
BOE: 07-87-LO
07-88-LO
PN: 994000074
994 000 004
The Board considered the testimony and information presented by both parties. Based on sales of
comparable property, it appears that the current assessed value represents the fair market value of these
parcels.
Vice-Chairman Broders moved to sustain the Assessor's valuation of the two parcels as follows:
Parcel No.
994 000 074
994 000 004
Assessor's Valuation
$47,150 (land only)
$20,600 (land only)
Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 10,
2007)
William R. Allyn, Trustee
W.R. Allyn Living Trust
387 Old Oak Bay Road
Port Hadlock, W A 98339
BOE: 07-213-R
PN: 921182025
The Board considered the testimony and information presented by both parties. Based on sales of
comparable property, it appears that the current assessed value represents the fair market value of this
parcel. Several sales were presented by the appellant, however, they were found not to be comparable to
the appellant's property in various respects, such as medium to high bank vs. low bank, larger in size, and
sales of property that are not waterfront.
Vice-Chairman Broders moved to sustain the Assessor's valuation of $659,745 ($259,300 for the land and
$400,445 for the improvements). Member DeLeo seconded the motion which carried by a unanimous
vote. (See also minutes of December 10,2007)
Randy & Lona Royer
P.O. Box 65496
Port Ludlow, W A 98365
BOE: 07-214-R
PN: 978900113
The Board considered the testimony and information presented by both parties. Based on sales of
comparable property, it appears that the current assessed value represents the fair market value of this
parcel. This property was found to have some issues with the quality ofthe site, however, the Assessor's
reduction of25% for "site quality" adequately addresses that issue. Lacking specific evidence shmving
this issue has a further negative impact on the market value of this property, the Board is compelled to
uphold the current assessment.
Vice-Chairman Broders moved to sustain the Assessor's valuation of $489,125 ($310,000 for the land and
Board of Equalization Minutes - December 19, 2007
Paj(c:4
$179,125 for the improvements). Member DeLeo seconded the motion which carried by a unanimous
vote. (See also minutes of December 10, 2007)
David & Joy Amos
1871 Swansonville Road
Port Ludlow, WA 98365
BOE: 07-63-LO
07-64-R
07-65-R
PN: 821 053 001
821 053 017
821 053 018
The Board considered the testimony and information presented by both parties. Based on sales of
comparable property, it appears that the current assessed value represents the fair market value of these
parcels.
The issue regarding parcel #821 053 00 I being land-locked was not substantiated by documented
evidence. In fact, testimony was given that there is an easement and access from other property owned by
the appellant.
With regard to parcel #821 053018, the fact that the utilities are provided through the adjacent parcel does
not warrant a reduction in value.
Vice-Chairman Broders moved to sustain the Assessor's valuation of the three parcels as follows:
Parcel No.
821053001
821053017
821053018
Assessor's Valuation
$108,000 (land only)
$270,785 ($174,805 for the land and $95,980 for the improvements)
$135,165 ($88,720 for the land and $46,445 for the improvements)
.
Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December
13, 2007)
Roger & Mary Lou Struthers
328 Olympus Blvd.
Port Ludlow, W A 98365
BOE: 07-124-R
PN: 978900114
The Board considered the testimony and information presented by both parties. According to the
appellant, 30% of the property is unusable due to drainage issues. The property is also affected by septic
system restrictions that resulted in the County requiring the construction of a rock wall which limited the
use of the driveway and eliminated the use ofthe south side of the garage. Currently, the Assessor's
office is applying a 25% reduction to the base land value for site quality. Without specific market
evidence showing that these issues have a further negative impact on the market value ofthe property, the
Board finds that the Assessor's reduction of25% adequately addresses these issues.
Vice-Chairman Broders moved to sustain the Assessor's valuation of$573,465 ($310,000 for the land and
$263,465 for the improvements). Member DeLeo seconded the motion which carried by a unanimous
vote. (See also minutes of December 13, 2007)
Board of Equalization Minutes - December 19,2007
Paj(e:5
Archie & Suzanne Charawell
P.O. Box 65026
Port Ludlow, W A 98365
BOE: 07-125-LO
PN: 978 900 060
After considering the testimony and information presented by both parties, the Board concurred to reduce
the value ofthis parcel by 50% due to lack of usability.
Vice-Chairman Broders moved to overrule the Assessor's valuation of $20,000 (land only) and reduce it
to $10,000. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes
of December 13,2007)
Jo Ann Jackson
1150 _17'h Avenue E.
Seattle, W A 98112
BOE: 07-134-LO
PN: 952200003
The Board considered the testimony and information presented by both parties. It is noted that the
Assessor's representative presented two sales of comparable property that also do not have water. Both
properties were "double sales" meaning that they have sold twice since the last revaluation conducted four
years ago. Based on these sales of comparable property, it is found that the current assessment reflects the
fair market value of this parcel.
Vice-Chairman Broders moved to sustain the Assessor's valuation of $292,710 ($291,910 for the land and
$800 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote.
(See also minutes of December 14,2007)
Russell E. Ritter, Trustee
Ritter Family Living Trust
401 Old Oak Bay Road
Port Hadlock, W A 98339
BOE: 07-137-R
PN: 921183017
The Board considered the testimony and information presented by both parties. Based on sales of
comparable property in the area, it is found that the current assessment reflects the fair market value of
this parcel. A reduction in value to reflect the "average" sales price increase since 2004 is not applicable
on an individual parcel basis.
Vice-Chairman Broders moved to sustain the Assessor's valuation of$504,375 ($327,100 for the land and
$177 ,275 for the improvements). Member DeLeo seconded the motion which carried by a unanimous
vote. (See also minutes of December 14, 2007)
Kenneth & Jeanne McMillen
McMillen Family Trust
1734 Oak Bay Road
Port Hadlock, W A 98339
BOE: 07-138-LO
07-139-R
PN: 921073020
921182 006
Board of Equalization Minutes - December 19, 2007
Page: 6
The Board considered the testimony and information presented by both parties. Parcel #921 073 020 is
significantly affected by geological issues, however, lacking any specific reduction factors, the Board feels
the 50% reduction in value already being given by the Assessor's office adequately addresses those issues.
Vice-Chairman Broders moved to sustain the Assessor's valuation of$139,500 (land only) for parcel #921
073 020. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of
December 14, 2007)
The Board concurred to reduce the land value of parcel #921 182 006. Based on a survey provided by the
appellant, it was determined that the waterfront footage is actually 180 feet rather than 200 feet.
Vice-Chairman Broders moved to overrule the Assessor's valuation of parcel #921 182006 and reduce
only the land value from $247,500 to $228,000 for a new total valuation of$289,510. The improvement
value of$61,510 remains unchanged. Member DeLeo seconded the motion which carried by a unanimous
vote. (See also minutes of December 14, 2007)
Robyn & Emery Walters
126 Deer Hollow Circle
Port Ludlow, WA 98365
BOE: 07-121-R
PN: 948200019
The Board considered the information presented by both parties. Based on sales of comparable property
in the area, it is found that the current assessment reflects the fair market value of this parcel. Testimony
provided by the Assessor's representative at the hearing revealed that the sale of lot 21 is not a good
comparable because it was a "distressed sale" which is why it sold below fair market value.
Vice-Chairman Broders moved to sustain the Assessor's valuation of $497,495 ($210,000 for the land and
$287,495 for the improvements). Member DeLeo seconded the motion which carried by a unanimous
vote. (See also minutes of December 14, 2007)
David & Jerilyn Reid
1331 E. Ludlow Ridge Road
Port Ludlow, W A 98365
BOE: 07-127-R
PN: 821103010
The Board considered the testimony and information presented by both parties. Based on sales of
comparable property in the area, it is found that the current assessment reflects the fair market value of
this parcel. Two of the comparable property sales presented by the appellant were not recent sales and do
not reflect the market value as of the January 1,2007 assessment date. It is noted that the Assessor's
office has already given a 15% reduction off the land value for the lack of usable area on the property.
Without specific market evidence showing a further reduction in value is warranted, the Board finds that
the amount of the reduction given by the Assessor's office adequately addresses this issue.
Vice-Chairman Broders moved to sustain the Assessor's valuation of$882,860 ($435,000 for the land and
$447,860 for the improvements). Member DeLeo seconded the motion which carried by a unanimous
vote. (See also minutes of December 14,2007)
Board of Equalization Minutes - December 19, 2007
Paj(e: 7
Rose Marie Holden & WarreD K. Broberg
102 Edgewood Drive
Port Ludlow, W A 98365
BOE: 07-103-R
PN: 948200001
The Board considered the information and testimony presented by both parties. Based on sales of
comparable property in the area, it is found that the current assessment reflects the fair market value of
this parcel. State law requires the Assessor to value property at 100% of its fair market value. The
applicant contends a "loss of view", however, the Assessor's representative testified at the hearing that the
property is not being assessed as a "view lot". The Board also finds that the easement on the edge of the
property does not significantly affect the value of the property.
Vice-Chairman Broders moved to sustain the Assessor's valuation of$531,535 ($210,000 for the land and
$321,535 for the improvements). Member DeLeo seconded the motion which carried by a unanimous
vote. (See also minutes of December 14,2007)
Vice-Chairman Broders moved to adjourn the meeting until 10:30 a.m. Thursday, December 20,2007.
Member DeLeo seconded the motion which carried by a unanimous vote.
JEFFERSON COUNTY
BOARD OF EQUALIZATION
I' --
William S. Marlow, Chairman
~4~~
Richard A. Broders, Vice-Chairman
( 'LO e e&tWLt! )
James A. DeLeo, Member