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Home My WebLink AboutM010708 ()\ tQ~ ~;{~O~ ~ a!.~ ~~o co 1l!4 ~) Z \. I ~~G~ ~- 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 James A. DeLeo William S. Marlow Richard A. Broden MINUTES January 7, 2008 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. DETERMINA nONS William C. Whipple 140 Montgomery Court Port Ludlow, WA 98365 BOE: 07-208-R PN: 990900013 The Board considered the information presented by both parties. Based on sales of comparable property in the area, it is found that the current assessed value represents the fair market value of this parcel. Vice-Chairman Broders moved to sustain the Assessor's valuation of $657,915 ($310,000 for the land and $347,915 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 17,2007) Paul Fricke & Douglas Fricke, Trustees 345 N. Canal Street, Apt. #1408 Chicago, IL 60606 BOE: 07-211-LO PN: 821152004 and Paul Fricke, Trustee 345 N. Canal Street, Apt. #1408 Chicago, IL 60606 BOE: 07-221-R 07-222-R 821152 005 821152 007 The Board considered the information and testimony presented by both parties. Based on sales of comparable property in the area, it is determined that the current assessed value represents the fair market value of all three parcels. It is noted that the Assessor has given a 20% reduction in value for access. Lacking specific market evidence showing this issues has a further negative impact on the value, the Board finds that the amount of the current adjustment adequately addresses the issue. Phone 1360)385-9100 Fax (360)385-9382 jeflbocc@Co.jefferson.wa.us Board of Equalization Minutes - January 7, 2008 Pa~e: 2 Vice-Chairman Broders moved to sustain the Assessor's valuation of the three parcels as follows: Parcel No. 821 152004 821 152005 821 152007 Assessor's Valuation $1,078,400 (land only) $987,880 ($985,880 for the land and $2,000 for the improvements) $691,200 ($685,500 for the land and $5,700 for the improvements) Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 17, 2007) J. Paul & Dawn Taylor 114 Camano Lane Port Ludlow, W A 98365 BOE: 07-212-R PN: 990 600 235 The Board considered the information and testimony presented by both parties. Based on sales of comparable property in the area, it is determined that the current assessed value represents the fair market value ofthis parcel as of the assessment date of January 1,2007. Vice-Chairman Broders moved to sustain the Assessor's valuation of$301,925 ($90,000 for the land and $211,925 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 17,2007) Richard & Madge Duce 15413 West Skyview Way Surprise, AZ 85374 BOE: 07-200-LO 07-201-LO PN: 821042109 821 042 110 The Board considered the information presented by both parties. Based on sales of comparable property, it is determined that the current assessed value represents the fair market value ofthis parcel as of the assessment date of January 1,2007. Vice-Chairman Broders moved to sustain the Assessor's valuation ofthe two parcels as follows: Parcel No. 821 042 109 821042110 Assessor's Valuation $10,000 (land only) $10,000 (land only) Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 17, 2007) Board of Equalization Minutes - January 7, 2008 Pa~e: 3 Scott Brinton & Rachael Vanlaanen 7084 Flagler Road Nordland, W A 98358 BOE: 07-187-LO PN: 976200501 The Board considered the information and testimony presented by both parties. It is noted that the Assessor's office has given a 25% reduction in value due to site quality. However, the recent sale ofthis parcel for $150,000 was an "armslength transaction" (a transaction between a willing buyer and a willing seller who are not obligated to buy or sell), and is the best indicator of its market value. Vice-Chairman Broders moved to overrule the Assessor's valuation of$168,750 (land only) and reduce it to $150,000. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 17,2007) Stephen & Jo Ann Jackson 330 Olympus Blvd. Port Ludlow, W A 98365 BOE: 07-192-R PN: 978 900 024 After considering the information and testimony presented by both parties, the Board concurred that the current assessment is fair and equitable. It is noted that the Assessor's office has given a 25% reduction in value due to site quality. Without documented market evidence that a further reduction in value is warranted, the Board is compelled to uphold the valuation of the Assessor. Vice-Chairman Broders moved to sustain the Assessor's valuation of$463,485 ($310,000 for the land and $153,485 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 17, 2007) Patrick & Paula McAvoy 50 Carey Court Port Ludlow, WA 98365 BOE: 07-195-R PN: 978 900 085 After considering the information and testimony presented by both parties, the Board concurred that the current assessment is fair and equitable. It is noted that the Assessor's office has given a 30% reduction in value for the size of this parcel. Without documented market evidence showing a negative impact on this parcel due to its proximity to the nearby boat launch ramp, the Board is unable to give any further reduction in value. Vice-Chairman Broders moved to sustain the Assessor's valuation of$164,260 ($62,500 for the land and $101,760 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 17,2007) Board of Equalization Minutes - January 7, 2008 Pa~e:4 Mark Reitz 353 East Arden Street Port Hadlock, W A 98339 BOE: 07-210-R PN: 970800314 After considering the information and testimony presented by both parties, the Board concurred to reduce the land value due to septic restrictions. Therefore, the Assessor's current adjustment to the land value of -10% for site quality is changed to -50%. Additionally, the Assessor's reduction of $10,000 listed under land code 9818 is not necessary and is removed to arrive at the new valuation. Vice-Chairman Broders moved to overrule the Assessor's land valuation of$218,000 and reduce it to $108,000 for a new total valuation of$118,170. The improvement value remains the same at $10,170. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 17,2007) Phillip & Anette Otness 135 W. Ludlow Point Road Port Ludlow, WA 98365 BOE: 07-129-R PN: 969 400 022 After considering the information and testimony presented by both parties, the Board concurred that the current assessment ofthis parcel is fair and equitable. The site value of $600,000 is found to be consistent among similarly configured property with varying views. Vice-Chairman Broders moved to sustain the Assessor's valuation of $1,164,530 ($613,220 for the land and $551,310 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 18,2007) Douglas Tourville 1423 Emerick Road Cle Elum, W A 98922 BOE: 07-130-LO PN: 821151 014 After considering the information presented by both parties, the Board concurred that the current assessment of this parcel is fair and equitable. The appellant contends the value is negatively impacted due to the fact that the County Department of Community Development has posted a "parcel tag" on its website with erroneous and/or outdated information about this parcel which has prevented one possible sale and caused a "stigma" which could prevent the future sale of his property. The Board acknowledges this argument, however, the appellant's "listing price" of $312,500 is significantly higher than the current assessed value. rfthe property was put on the open market for sale at the current assessed value, it most likely would sell. Vice-Chairman Broders moved to sustain the Assessor's valuation of$236,800 (land only). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 18, 2007) Board of Equalization Minutes - January 7, 2008 Pa~e: 5 Rupert & Dolores Dorn 1656 Interlaken PI. E. Seattle, WA 98112 BOE: 07-131-LO PN: 984000 106 After considering the information and testimony presented by both parties, the Board concurred to reduce the land value for restriction due to the proximity of a nearby stream. Therefore, the land value should be reduced by 50% for site quality. Additionally, the Assessor's reduction of 10% for "busy road" is not necessary and is removed to arrive at the new valuation. Vice-Chairman Broders moved to overrule the Assessor's valuation of$126,000 (land only) and reduce it to $70,000. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 18,2007) Donald & Lynne Andrews P.O. Box 65177 Port Ludlow, W A 98365 BOE: 07-186-R PN: 821104005 After considering the information and testimony presented by both parties, the Board concurred that the current assessment of this parcel is fair and equitable. Additionally, the value of the driveway ($10,000) and the value of the gate ($3,000) is found to be correct. Vice-Chairman Broders moved to sustain the Assessor's valuation of$1,016,495 ($510,000 for the land and $506,495 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 18,2007) Lisa & Christopher Ferenz P.O. Box 813 Port Hadlock, W A 98339 BOE: 07-183-R 07-184-R PN: 942 903 008 942 903 004 The Board considered the information and testimony presented by both parties. Due to the poor condition of both properties, the Board concurred to reduce the improvement value by 20% for economic obsolescence. Vice-Chairman Broders moved to overrule the Assessor's valuation of the two parcels as follows: Parcel No. 942 903 008 942 903 004 Assessor's Valuation $110,205 ($49,400 land/$60,805 imps.) $66,240 ($49,400 land/$16,840 imps.) Board of Eaualization Valuation $98,044 ($49,400 land/$48,644 imps.) $62,872 ($49,400 land/$13,472 imps.) Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 18, 2007) Board of Equalization Minutes - January 7, 2008 Pa~e: 6 Penny J. Garrison P.O. Box 65219 Port Ludlow, W A 98365 ROE: 07-92-R PN: 995600016 After considering the information presented by both parties, the Board determined that the current assessment of this parcel represents its fair market value. Vice-Chairman Broders moved to sustain the Assessor's valuation of $462, 130 ($147,500 for the land and $314,630 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 20,2007) Tracy & Nancy Gordy 52 West Ludlow Point Road Port Ludlow, WA 98365 BOE: 07-93-R PN: 969300013 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. The fact that this parcel does not have the use of certain amenities was testified to by the appellant. Without specific evidence showing a negative impact on the market value due to the lack of certain amenities, the Board is compelled to uphold the Assessor's valuation. Vice-Chairman Broders moved to sustain the Assessor's valuation of $1,059,020 ($612,160 for the land and $446,860 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 20, 2007) Theodore Daniels P.O. Box 4902 Seattle, W A 98194 BOE: 07-189-R PN: 990 300 120 The Board considered the information presented by both parties. Based on sales of comparable property, it is found that the current assessment reflects the fair market value of this parcel. The sales data presented does not indicate that the market values have declined for the Admiralty Condominium units. Vice-Chairman Broders moved to sustain the Assessor's valuation of $225,000 ($100,000 for the land and $125,000 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 20,2007) Mark Lopeman 10233 Rhody Drive Chimacum, W A 98325 ROE: 07-219-LO PN: 978 900 083 The Board considered the information presented by both parties. Sales of improved property in the area show that the methodology of valuation used for unimproved property is fair and equitable. Testimony Board of Equalization Minutes - January 7, 2008 Pa~e: 7 was given that as of the assessment date of January 1,2007, site improvements (septic) were present on the property, so the -25% adjustment was removed. The Board [mds no reason not to accept the revised valuation in this case, which was to correct an error. Vice-Chairman Broders moved to sustain the Assessor's valuation of$89,500 (land only). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 20, 2007) Bradley Malone 11705 Silver Way Everett, W A 98208 BOE: 07-224-R PN: 921183022 The Board considered the information presented by both parties. Based on sales of comparable property in the area, it is determined that the current assessment reflects the fair market value ofthis parcel. It is noted that a 25% reduction in the land value for site quality is being applied by the Assessor. Vice-Chairman Broders moved to sustain the Assessor's valuation of $324,415 ($264,160 for the land and $60,255 for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 20,2007) Delos & Judi Dunn 385 South Bay Lane Port Ludlow, WA 98365 BOE: 07-198-LO 07-199-R PN: 969 300 005 969 300 004 The Board considered the information and testimony presented by both parties. Based on sales of comparable property in the area, it is determined that the current assessment reflects the fair market value of these parcels. The appraisal submitted in support of the appeal for parcel #969 300 004 dated November 8, 2004 (for loan purposes) does not sufficiently establish the market value as of the January I, 2007 assessment date. Vice-Chairman Broders moved to sustain the Assessor's valuation of the two parcels as follows: Parcel No. 969 300 005 942 903 004 Assessor's Valuation $541,720 (land only) $1,274,265 ($611,760 for the land and $662,505 for the improvements) Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 20, 2007) Board of Equalization Minutes - January 7, 2008 Pa~e: 8 John Matthiesen & Rita Kepner 8643 Flagler Road Nordland, W A 98358 BOE: 07-164-R 07-165-LO 07-166-LO PN: 021294009 021 294 010 021 294 011 After considering the information and testimony presented by both parties, the Board concurred that the current assessed value is fair and equitable and reflects the market value of this parcel. The fact that "low bank" waterfront access was eliminated by the County's vacation of a nearby road could affect the market value, however, the Assessor's representative testified that this parcel is not being assessed as "low bank" waterfront property, but rather, is being assessed as "high bank" waterfront property (as if any "low bank" access or beach access had never existed). The market value for "high bank" waterfront property was established by sales of comparable property in the area. This sales data supports the current assessed value. Vice-Chairman Broders moved to sustain the Assessor's valuation of the three parcels as follows: Parcel No. 021 294 009 021294010 021294011 Assessor's Valuation $224,785 ($178,190 for the land and $46,595 for the improvements) $359,785 ($178,190 for the land and $181,595 for the improvements) $113,710 (land only) Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 20, 2007) Patricia O'Meara 3430 West Valley Road Chimacum, W A 98325 BOE: 07-167-R 07-168-LO 07-169-LO 07-170-LO 07-171-LO 07-172-LO 07-173-LO 07-174-R 07-175-LO 07-176-LO 07-177-LO 07-178-LO 07-179-R 07-180-LO 07-181-R PN: 961805410 972 000 034 962 111 802 962 112201 962 112 202 962 112 205 962 112212 942 901 502 942 901 605 942901 606 942 901 607 942 901 608 961 800 610 961 805 409 973 500 11 0 The Board considered the information and testimony presented by both parties for all the parcels under appeal. Due to the use restrictions of parcel #972 000 034, the Board concurred to reduce the assessed value by 50%. Board of Equalization Minutes - January 7, 2008 Pa~e:9 Vice-Chairman Broders moved to overrule the Assessor's valuation of $77,500 (land only) for parcel #972 000 034 and reduce it to $38,750. Member DeLeo seconded the motion which carried by a unanimous vote. The Board agreed that the current assessed value of parcels #942 901 605; #942 901 606; #942 901 607; and #942901 608 is fair and equitable and reflects market value. It was noted that the Assessor's office is already applying a substantial reduction to the value of these parcels. Vice-Chairman Broders moved to sustain the Assessor's valuation of the four parcels as follows: Parcel No. 942901 605 942901 606 942901 607 942 901 608 Assessor's Valuation $1,000 (land only) $2,000 (land only) $3,200 (land only) $3,200 (land only) Member DeLeo seconded the motion which carried by a unanimous vote. The Board agreed to reduce the value of parcel #942 901 502. The manufactured home does have value, however, because it is physically located on an adjacent County road right-of-way and not on this parcel ofland, it cannot be included as an improvement on this parcel. The Board concurred to remove the improvement value and the $10,000 site improvement value of this parcel. In addition, the base land value is to be reduced by 50% due to wetland issues. Vice-Chairman Broders moved to overrule the Assessor's valuation of $69,050 ($46,400 for the land and $22,650 for the improvements) for parcel #942 90 I 502 and reduce it to $18,200 ($18,200 for the land and zero (0) for the improvements). Member DeLeo seconded the motion which carried by a unanimous vote. The Board agreed that the current assessed values of the remaining parcels are fair and equitable and reflect market value. Vice-Chairman Broders moved to sustain the Assessor's valuation of the nine remaining parcels as follows: Parcel No. 961805410 962 111 802 962 112201 962 112202 962 112205 962 112212 961 800610 961 805 409 973 500 11 0 Assessor's Valuation $54,605 ($44,000 for the land and $10,605 for the improvements) $9,000 (land only) $9,500 (land only) $9,500 (land only) $4,000 (land only) $6,000 (land only) $171,830 ($44,000 for the land and $127,830 for the improvements) $14,000 (land only) $67,575 ($27,500 for the land and $40,075 for the improvements) Board of Equalization Minutes - January 7, 2008 Pa~e: 10 Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of December 18, 2007) Vice-Chairman Broders moved to adjourn the meeting. Member DeLeo seconded the motion which carried by a unanimous vote. ATTEST: [Ju~~/ '-:i A,JJ0_UU Erin Lundgren, Ctfr~e BOb'd JEFFERSON COUNTY BOARD OF EQUALIZATION t- ., William S. Marlow, Chairman ~L(t~L,- Richard A. Broders, Vice-Chairman (if) e (,'-e tL<1.e Ji ') James A. DeLeo, Mem~