HomeMy WebLinkAboutJefferson BOE Equalization - Jefferson - Reconvene FINALProperty Tax Division
P O Box 47471 Olympia, Washington 98504-7471 (360) 534-1400 Fax (360) 534-1380
STATE OF WASHINGTON
DEPARTMENT OF REVENUE
Request for Reconvening Decision
February 4, 2025
Request The Jefferson County Board of Equalization (Board) requests the Department of
Revenue (Department), reconvene the Board pursuant to WAC 458-14-127(4) for
the 2024 assessment year to consider evidence concerning the market value of 17
parcels listed in Appendix A within the Bayview Village #2 neighborhood in Port
Ludlow.
Reasons for
reconvening
Board
The Board specified the following reasons why the Department should reconvene
the Board:
•The parcels were outside the physical inspection area for 2024 and valued
using market adjustments, with separate adjustments for the land and
building. The improvements received a 15% (115%) adjustment, while the
land received a 5% (105%) adjustment.
•One sale that should have been included in the market adjustment analysis
was Lot 3 (60 Mariner Place, 931-900-003), which sold for $580,000 on
April 2, 2024, was valued at $614,897. Due to a clerical error this sale was
mistakenly excluded, preventing it from being posted to the sales analysis
program before the market analysis and adjustment were completed.
•After reviewing all sales on Mariner Place, the Jefferson County Assessor
(Assessor) recommends adjusting the 2024 values for all 17 parcels in
Bayview Village #2 by equalizing the market adjustments for both land and
improvements (see Assessor Recommendation for Adjustment Through
Equalization spreadsheet).
Decision
What
information
was
considered
by the
Department?
The Department approves the request to reconvene the Board for the 2024
assessment year. Pursuant to RCW 84.08.060, the Board is directed to reconvene
and review evidence related to the property values for the 17 parcels listed in
Appendix A. Please note that parcel 931-900-006, an exempt parcel, is not
included in this decision.
The Board submitted its request to the Department on January 24, 2025. The
request notes that six petitions were filed appealing the 2024 assessed values, all of
which are still pending hearing. Following the filing of these appeals, the Assessor
provided the Board with updated sales data for Lot 3, which had been excluded
from the county’s sales analysis program due to a clerical error. As a result, the
Assessor has requested the Board consider equalizing the values for all 17 parcels
and intends to stipulate to reduced values for all appealed parcels if this request is
denied and based his adjusted recommended values on the additional sales
information.
Jefferson County Board of Equalization
February 4, 2025
Page 2
However, 11 parcels cannot be adjusted by either the Board or the Assessor
because no appeals were filed prior to the discovery of the new evidence. The
overall assessment reduction is approximately 10% for improvements and 5% for
land. The Board believes the true and fair market value of the parcels should be
reassessed based on the sales data that was initially excluded from the market
adjustments.
The Department concurs with the Board’s recommendation to apply the Assessor’s
revised market adjustments and subsequent value changes to the parcels and
approves the Board’s request.
Who has the
authority to
reconvene
boards of
equalization?
WAC 458-14-127 authorizes local boards of equalization to reconvene
themselves when a taxpayer has met certain criteria and when he or she has made
the request by April 30, of the tax year immediately following the board’s regular
convened session. For example, if the request is for the 2018 assessment year, the
taxpayer must file the request by April 30, 2019, for the Department to consider it
a timely request.
Statute limits the Department’s authority to reconvene boards of equalization to
claims of 100% overvaluation or for an extension of the annual regularly convened
session to enable the board to complete its annual equalization duties. Taxpayers
must make claims within three years of the board’s adjournment of their regular
session. For example, if the request is for the 2024 assessment year, the taxpayer
must file the request by November 28, 2027, for the Department to consider it a
timely request.
What’s next? The Board is ordered to meet and review the information available regarding the
Bayview Village #2 properties.
The process for equalization is outlined in section seven of the County Board of
Equalization Operating Manual. The Department encourages the Board to review
this section, if not already done. Some key points to remember are:
1. The assessor’s value is presumed correct and may only be changed if there
is clear, cogent, and convincing evidence that demonstrates the value is
incorrect.
2. All properties must be assessed at 100% of market value.
3. The board is not required to hold a hearing in order to equalize assessments.
However, affected property owners must be notified of the equalization
process results via an order.
Because equalization typically occurs without a hearing or participation by the
property owners, it is very important that the Board’s order clearly explain the
reasons for the change in value and the facts and evidence upon which the decision
is based. Also, property owners as well as the Assessor have the right to appeal the
Board’s equalized assessment decisions. Orders should explain that the property
owners and Assessor may appeal the Board’s decision within 30 days to the Board
Jefferson County Board of Equalization
February 4, 2025
Page 3
or to the State Board of Tax Appeals (BTA). Any appeals made relative to
equalized assessment decisions, should be handled in the same manner as appeals of
the Assessor’s determination of value.
Appeal rights The Taxpayers or Assessor have 30 days from the date of mailing of the Board’s
decisions to appeal to the BTA. Appeal forms are available at the BTA’s website
http://bta.state.wa.us/index.php/forms-publications/.
Appeals can be submitted electronically or mailed to the following address:
Washington State Board of Tax Appeals
1110 Capitol Way S Suite 307
P.O. Box 40915
Olympia, WA 98504
Who made this
decision?
This decision was made by,
Rikki Bland
Manager, County Performance and Administration
Property Tax Division
CERTIFICATE OF MAILING
I, Tiffany LeMoine, certify that on, February 4, 2025, I personally forwarded, by email, a true
and correct copy of the attached document to the following:
THE HONORABLE JEFF CHAPMAN
JEFFERSON COUNTY ASSESSOR
PO BOX 1220
PORT TOWNSEND WA 98368
jchapman@co.jefferson.wa.us
CAROLYN GALLAWAY
JEFFERSON COUNTY BOARD OF EQUALIZATION CLERK
1820 JEFFERSON STREET
PORT TOWNSEND WA 98368
carolyn@co.jefferson.wa.us
STATE OF WASHINGTON
DEPARTMENT OF REVENUE
Jefferson County Equalization Appendix A
Parcel Nos. 931 900 001 24-32-R
931 900 002 24-36-R
931 900 003
931 900 004 24-33-R
931 900 005 24-34-R
931 900 007
931 900 008
931 900 009
931 900 010 24-1-R
931 900 011
931 900 012
931 900 013 24-8-R
931 900 014
931 900 015
931 900 016
931 900 017
931 900 018