Board of Commissioners
Board of Equalization
4/6/2009 10:38:07 AM
12/3/2007 4:43:19 PM
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<br /> <br />1820 Jefferson Street <br />P.O. Box 1220 <br />Port Townsend, WA 98368 <br /> <br />James A. DeLeo <br /> <br />William S. Marlow <br /> <br />Richard A. Braders <br /> <br />MINUTES <br />DECEMBER 12, 2001 <br /> <br />Richard A. Broders <br />William S. Marlow <br />James A. DeLeo <br /> <br />Chairman <br />Vice-Chairman <br />Member <br /> <br />Chairman Richard A. Broders called the meeting to order at 9:30 a.m. in the presence of Vice-Chairman <br />William S. Marlow and Member James A. DeLeo. <br /> <br />HEARING <br /> <br />Donald Kruger <br />P.O. Box 691 <br />Port Townsend, W A 98368 <br /> <br />BOE: 01-46.R <br /> <br />PN: 977100101 <br /> <br />Mr. Kruger was present. Appraiser Peter Schuck was present on behalf of the Assessor's office. After <br />explaining the hearing process Chairman Broders swore them in. The property under appeal consists of a <br />residence located at 33 Huntingford Road, Port Townsend. Mr. Kruger stated that he is in the process of <br />building a house on his property. When he received his valuation notice it showed that the improvements were <br />being assessed at 100% complete. After contacting Mr. Schuck to contest the percentage of completion, Mr. <br />Schuck stated he would lower it to 70% complete. Mr. Kruger felt that 70% was still too high and that 60% <br />more accurately reflected the completion of the house, The house has sheetrock, but, no millwork, doors, <br />fixtures, floor covering or appliances. It's basically a shell. Currently the property is valued at $112,985 <br />($29,000 for the land and $83,985 for the improvements), Mr. Kruger estimates the value to be $89,000 <br />($29,000 for the land and $60,000 for the improvements). <br /> <br />Mr. Schuck stated that he determined the percentage of completion using criteria outlined in the "Marshall & <br />Swift" appraisal standards. According to these standards, the completion of the interior drywall and ceiling, not <br />including paint, puts the house at 70% complete. The basement is valued at 60% complete. There have been <br />several sales in the area which he presented in support of the assessment, Based on the sales, Mr. Kruger's <br />house is undervalued at 70% complete. <br /> <br />Mr. Kruger explained that his estimate of 60% is based on the cost he has incurred so far to build the house and <br />the amount it will take to complete it. <br /> <br />After reviewing all the information submitted and hearing the testimony of both parties, Chairman Broders <br />closed the hearing. The Board will conduct a physical inspection of the property and make a determination at a <br />later date. <br /> <br />Phone (360)385-9100 / 1-800-831-2678 Fax (360)385-9382 jeflbocc@Co.jefferson,wa.us <br />
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