HomeMy WebLinkAboutR17-035 Hearings on Taxpayer Generated Petitions for Abatement and Refund of Taxes Commissioner C}4-/vPUt r2 yenipved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
Resolution No. 2011 - O C
RESOLUTION CONCERNING HEARINGS ON TAXPAYER GENERATED
PETITIONS FOR ABATEMENT AND REFUND OF TAXES BEFORE
THE EAGLE COUNTY BOARD OF COUNTY COMMISSIONERS
WHEREAS, the Board of County Commissioners for Eagle County, Colorado (hereinafter
referred to as the "Board") is responsible for hearing petitions for refund or abatement of property taxes
pursuant to C.R.S. §§ 39-1-113 and 39-10-114; and
WHEREAS, a petition for abatement has been submitted to the Board by taxpayers for the
purposes of correcting alleged erroneous valuations for assessment, irregularity in levying, clerical errors
and/or overvaluations; and
WHEREAS, said petitions have been previously submitted to the Eagle County Assessor (the
"Assessor") for consideration and recommendation; and
WHEREAS, the Assessor and Petitioner have executed an agreement to a partial adjustment,
attached hereto as Exhibit"A" and incorporated herein by this reference.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of
Eagle County, Colorado:
THAT, the Board hereby approves the adjustment of the Assessor for the schedule number,
the tax years set forth in the petition attached hereto as Exhibit "A" and enters orders with respect to the
petition for abatement in accordance with such agreement.
THAT, for each order issued by the Board in which an adjustment to the respective
Petitioners' valuation is indicated, subject to approval by the State Property Tax Administrator where
required by the terms of C.R.S. § 39-1-113(3), the Board directs the Assessor to adjust the valuation or
take such other action as more particularly set forth in the agreement set forth and attached hereto as
Exhibit"A."
BE IT FURTHER RESOLVED, that a petition denied, in whole or in part, by the Board can
be appealed to the Board of Assessment Appeals within thirty(30) days pursuant to C.R.S. 39-2-125. The
appeal forms and instructions for appeal to the Board of Assessment Appeals may be obtained from the
Board of Assessment Appeals, Department of Local Affairs, 1313 Sherman Street, Room 315, Denver,
Colorado 80203.
MOVED, READ AND ADOPTED by the Bo d of County Commissioners of the County of
Eagle, State of Colorado at its regular meeting held the V1 ay of June, 2017.
COUNTY OF EAGLE, STATE OF
COLORADO, By and Through Its
BOARD OF COUNTY COM ERS
ERS
•
ATTEST:
-fitN t4- 0 it 1'1-1�c �c> By: jet
Clerk to the Board of . Ry.
County Co 1 issioner
Kathy C ndler-Henry
Co 'missioner
e McQuee• -
�'ommissioner
Commissioner W M_C.V 1-X.t,4 u. `1 seconded adoption of the foregoing resolution. The roll having
been called, the vote was as follows:
Commissioner McQueeney 1
Commissioner Ryan
Commissioner Chandler-Henry A
h)
This resolution passed by vote of the Board of County Commissioners of the
County of Eagle, State of Colorado
2
RECEIVED
JAN 04 Dot )
PETITION FOR ABATEMENT OR REFUND OF TAXESEAGLE COUNTY ASSESSOR
County: Ea le Date Received
(Dm Aasnsor 3 or Commission's'Dare Stamp)
Section I:Petitioner,please complete Section I only.
ORIGINAL
Date: December 2016
Month Day Yeas
Petitioner's Name: The John A.Kelly Living Trust
qpa� E r i�ta�va(� Ante ? Cool -L4' e+t-
Petitioner's Mailing Address: pOk-
"�aas * VtQrvi,-f CO 8x0131 7
Cu)orTomo Slue Zip Code tl I3, $1
SCHEDULE OR PARCEL NUAIIIER(S) PROPERTY ADDESS OR LEGAL DESCRIPTION OF PROPERTY
R045887 119 Brook Pl
2105-181-02.022
Petitioner slates that the taxes assessed against the above property for properly tax year(s) 2014 and
nee incorrect for the following reasons:(Briefly describe the circumstances surrounding the incorrect saint or tax.
Attach additional sheets if necessary.)
Petitioner's estimate of value: S 1.000,000 ( 2014 ) S ( )
Valve Year
Petitioner requests an abatement or refund of the appropriate taxes
I declare,under penalty of perjury in the se a it ,Free,that this petition,together with any accompanying exhibits
or statements,has been prepared or exam in. b .c,and to the best of my knowledge,information and belief,is true,correct,and
complete .
A / / Daytime Phone Number( )
col . ._ Daytime Phone Number( 303 )'347-1878
Agent Signature
*Letter orogency must be altat-d when petition is submitted by on agent.
If the hosed of county commas .sm.pursuant to section 39-10-11411),or the property tax administrator.pursuant to section 39-2-116 denies
the petition for refund or abatement of taxes in%)role of m pan,the petitioner may appeal to the board of assessment eppeals pursuant to the
provisions of section 39.2.129%*thin thirty days orate entry of try such decision,39.10.114 5(1),C R S
Section Il: Assessor's Recommendation
(For Assessors Use Only)
Tin year 2014 Tat year ,
us ^sussed IRS aseed In
Actual Ae
original $1,466,800 $116,760 $7,301(Memo.
e,rreeted$1,390,000 $110,640 $6,918c88ii.,,
Abate/Refund $76,800 $6,120 $382,02A%rterand
X Assessor recommends approval as2J(�ged above.
No protest was filed for the year(S): 44 {If a protest was filed.please attach a copy of the NM)
Assessor recommends denial for the following reason(s): r' -�"°1 ,,✓"e
See attached Abatement Recommendation Form. °°j2
s C
Assessor's ertteptity Assefaor's Signature
Exhibit A
FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY
(Section m pt Sectlen N must be completed)
Sleety petition for abatement or refund Ned pursuant to§00-10-114,C.R.S.aflaS be acted upon pursuant to the provfstona of this section by the
Board of County Convntssionara or the Assessor.as eppropdete,wfd*r six months of the date of Bing such petudon 539A-1130.T)CRS
Section III: Written Mutual Agreement of Assessor and Petitioner
(0n1y for abatements up to$10,000)
The Commissioners of Eagle County authorize the Assessor by Resolution No.
to review petitions for abatement or refund and to settle by written mutual agreement any such petition for
abatement or refund in an amount of SI 0,000 or less per tract,parcel,or lot of land or per schedule of personal
property,in accordance with§39-1-113(1.5),C.R.S.
The Assessor and Petitioner mutually agree to the values and tax abatement/refund of:
Tar Year 2914
jaunt Assrases! La
Original 51,468,800 $116,760 57,301.60
command 51,390,000 $110,640 $6,918.88
Abele/Refund $76,60 0 $6,120 $382.72
Note:The Mel tax amount does y, de accrued Interest,penal ,and lees associated with late andbr delinquent tan payments.if
applicable.P . �T 7� . uref for fugpaymen•• .
% �r
jig-
6(L.
"..•add' a not '7 Date /
f 73
Koearrrdr'sorh pufyAsseaa`or'sSignature Date
Section IV: Decision of the County Commissioners
(Must be completed If Section lII does not apply)
WHEREAS,the County Commissioners of County,State of Colorado,at a duly and lawfully
called regular meeting held on l / which meeting there were present the following members
Month Day Year
with notice of such meeting and an opportunity to be present having been given to the Petitioner and the Assessor
of said County and Assessor (being present—not present)and
Name
Petitioner_ .(being present—not present),and WHEREAS,the said
Name
County Commissioners have carefully considered the within petition,and are fully advised in relation thereto,
NOW BE IT RESOLVED that the Board(agrees—does not agree)with the recommendation of the Assessor,
and that the petition be(approved—approved in part—denied)with an abatement/refund as follows:
Year Assessed Value Taxes Abale&Rekmd
Chairperson of the Board of County Commissioners'Signature
1, County Clerk and Ex-Officio Clerk of the Board of County Commissioners
In and for the aforementioned county,do hereby certify that the above and foregoing order is truly copied from the
record of the proceedings of the Board of County Commissioners.
IN WITNESS WHEREOF,I have hereunto set my hand and affixed the seal of said County
this day of
Month Year
County Clerk's or Deputy County Clerk's Signature
Note Abatements greater than 510.000 per schedule,per year,must be submitted In duplicate to the Property Tax Administrator for review
Section v: Action of the Property Tax Administrator
(For an abatements greater than$10,000)
The action of the Board of County Commissioners,relative to this petition,is hereby
❑Approved ❑Approved In part$ _0 Denied for the following reason(s)
Secretary's Signature Property Tax Mainlstretor's Signature Date
15 bprAR No ezo-sail l
ABATEMENT RECOMMENDATIONS I
ASSESSOR GENERATED TAXPAYER GENERATED X
To: Mark Chapin,Eagle County Assessor
From: Sandy Skiles
Date: 6-Mar-17
Owner: John A.Kelly Living Trust
Schedule#: R045887 Tax Parcel#: 2105-181-02-022
The appraisal section has completed its review of the referenced property as of this date and here submits it's
findings and recommendations as stated below:
Denial L I Approval as Submitted
X Abatement/Refund different than requested (Approval in part)
Assessment Rate: 7.96%
TAX YEAR 2014 TAX YEAR
Tax Area: SCO23 Mill Rate: 62.5350 Tax Area: Mill Rate:
Actual Assessed Taxes Actual Assessed Taxes
Orig: $1,466,800 $116,760 $7,301.60 Orig:
Corr: $1,390,000 $110,640 $6,918.88 Corr:
Abate: $76,800 $6,120 $382.72 Abate: $0 $0 $0.00
4
The basis of the recommendation is:
The subject property was purchased on 6/27/2014 for$1,325,000. It was a short sale. I spoke with Mr.Kelly on the
property after the sale. He said that he felt his purchase price reflected what the land was worth because the home had
so many issues that it did not add any value to the property. He was in the process of starting demo when I was there.
There were 4 sales in Lake Creek during the data collection period of July 1,2010 through June 30,2012. All four were used
in this report. The median of all 4 sales is$1,390,000.
The value as of June 30,2012 is$1,390,000.
Appraisal Manager Approval: ��!! �r,` Assessor Approval:
G:/DOCS/Abatements/2011/AbatementRealForm.xlsx Revised 4-20-11 MJK
