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HomeMy WebLinkAboutR20-040 Taxpayer Generated Petition for Abatement and Refund of Taxes - JMCG Colorado LLC DocuSign Envelope ID:1FA2BC84-ABDO-476D-9387-BEE70F8899CF McQueeney Commissioner moved adoption Of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No.2020 -040 RESOLUTION CONCERNING TAXPAYER GENERATED PETITION 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 the taxpayer for the purposes of correcting alleged erroneous valuations for assessment, irregularity in levying, clerical errors and/or overvaluations; and WHEREAS, said petition has been previously submitted to the Eagle County Assessor (the "Assessor") for consideration and recommendation; and WHEREAS,the Board has considered the recommendation of the Assessor with respect to the abatement petition submitted by the Taxpayer, and such recommendation is 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 recommendation of the Assessor for the schedule number, the tax year and for the reasons set forth in the Assessor's recommendation sheet attached hereto as Exhibit "A"and enters order with respect to the petition for abatement in accordance with such recommendation. THAT, for the order issued by the Board in which an adjustment to the Petitioner's 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 recommendation set forth and attached hereto as Exhibit"A." DocuSign Envelope ID:1FA2BC84-ABDO-476D-9387-BEE70F8899CF 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,and Denver,Colorado 80203. MOVED,READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held 6/8/2020 COUNTY OF EAGLE, STATE OF -i of E-;;;;, COLORADO, By and Through Its BOARD OF COUNTY COMMISSIONERS ATTEST: DocuSigned by: �g DocuSigned by: I' -_ *IAA tggg'4uti �* ! By: `�"1 (Jr—Mata Clerk o ffifli itrof \e �rss � Kattlllhr tifihdM Henry County Commissioners ChDocuSigned by: Jeanrr Mt( i @y Cop bi)ssfiiea iry: Matt-chmlBE0473... Commissioner Commissioner McQueeney „econded adoption of the foregoing resolution. The roll having been called,the vote was as follows: Commissioner McQueeney Aye Commissioner Chandler-Henry Aye Commissioner Scherr Aye _ This resolution passed by 3'0 vote of the Board of County Commissioners of the County of Eagle, State of Colorado 2 DocuSign Envelope ID:1FA2BC84-ABDO-476D-9387-BEE70F8899CF I ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED El TAXPAYER GENERATED ED To: Mark Chapin,Eagle County Assessor From: Melodey Woolsey Date: 4/22/2020 Owner: JMCG COLORADO LLC Schedule St: R052321 Tax Parcel#: 1941-362-00-004 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 nn Approval as Submitted Abatement/Refund different than requested(Approval in part) Assessment Rate: 29% Corrected Assessment Rate 7.15% TAX YEAR TAX YEAR 2019 Tax Area: Mill Rate: Tax Area: SC253 Mill Rate: 69.499 Actual Assessed Taxes Actual Assessed Taxes Orig: Orig: $1,400,000 $406,000 $28,216.60 Corr: Corr: $1,400,000 $100,100 $6,956.86 Abate: $0 $0 $0.001 Abate: $0 $305,900 $21,259.74 The basis of the recommendation is: Based on the clarification of guidelines by the Supreme Court,this account qualifies for contiguous classification with R066206(a residentially improved parcel).I recommend the assessment rate change from vacant,29%, to residential,7.15%. Appraisal Manager Approval: --lokri Assessor Approval: G:/DOCS/Abatements/2011/AbatementRealForm.xlsx Revised 4-20-11 MJK Exhibit A DocuSign Envelope ID:1FA2BC84-ABDO-4760-9387-BEE70F8899CF PETITION FOR ABATEMENT OR REFUND OF TAXES • County:Eagle Date Received (Use Assessor's or CommissionersDate Stamp) Section t: Petitioner,please complete Section I only. Date 04.03.2020 RECEIVED Month Day Year Petitioner's Name. Andy SChifanelliMMCG Colorado LLC iL PR 0 6z( 'u Petitioner's Melling Address: 2668 Riviera Mnr Weston FL 33332-34EAGLE COUNTYASSESSOR City or Twat Slate Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R052321 000800 Timber Springs Edwards Area Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the above property for the property tax year ,012 are incorrect for the following reasons (Briefly describe why the taxes have been levied erroneously or illegally,whether due to erroneous valuation.Irregularity in levying, clerical error,or overvaluation. Attach additional sheets if necessary.) Request rate changed to Residential per revised County Guidelines. ) Petitioner's estimate of value: $1,400.000.00 (2019 Value Year I declare,under penalty of perjury In the second degree,that this petition,together with any accompanying exhibits or statements,has been prepared or examined by me,and to the best of my knowledge,information,and belief,is true,correct,and complete Daytime Phone Number 1 1 Petitioner's Signature Email Daytime Phone Number;970.$90.8269 Agent's S r tune' Printed Name: Andy Schifanelli Email andy ri)aseproperties.com 'Latter of agency:mist be attached when petition Is submitted by an agent if the Board id County Commissioners,pursuant lo§39-10.114{1).C.R S.,or the Property Tax Administrator,pursuant to§39-2 116 C R.S denies the petition for refund or abatement of taxes In vitiate or In pan,the Petitioner may appeal to the Board of Assessment Appeals pursuant to the provielons I§39-2.125,C.R.S,,within thirty days of the entry of any such decision,539-10-114.5(1) C R.S Section q: Assessor's Recommendation (for Alsessor's Use Only) Tax Year 2019 Aslittel A:mm.1 0094„,,i $1,400,000 $406,000 $28,126,60 Corrected $1,400,000 $100,100 $6,956.86 AbataiRefund $0 $305,900 $21,259.74 Ig Assessor recommends approval as outlined above. If the request for abatement is based upon the grounds of overvaluation,no abatement or refund of tares shall be made if an obiection or protest to such valuation has been filed and a Notice of Determination has been mailed to the taxpayer,§39-10-1141{1X01)(D),C R.S Tax year 2019 Protest? El No Yes {If a protest was filed,please attach a copy of the NOD.) 0 Assessor recommends denial for the following mason(s): See attached Recommendation Form. Assessor's or Deputy Assessor's Signature 15-OPT-AR No.920-66117 • DocuSign Envelope ID:1 FA2BC84-ABDO-476D-9387-BEE70F8899CF FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section SSI g Section IV must be completed) Every petition for abatement or refund filed pursuant to§39-t0-114,C R S shall be acted upon pursuant to the provisions of this section by the Board of County Commissioners or the Assessor,as appropriate,within six months of the date of fling such petition,§39-1-113(17)C R.5 Section ab Written Mutual Agreement of Assessor and Petitioner (Only far abatements up to 510,000) The Commissioners of 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$10,000 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 abatementirefund of: Tax Year clue ftsaassed Tax Original Corrected Abate/Refund .„tt„ Note The total tax amount does not Include accrued Interest,penalties,and fees assodated with late and/or delinquent tax payments If applicable Please contact the County Treasurer for full payment Information Petitioner's Signature Date Assessors or Deputy Assessors Signature Date Section Iv: Decision of the County Commissioners (Must be completed If Section III does not apply) WHEREAS,the County Commissioners of Eagle County,Stale of Colorado,at a duly and lawfully called regular meeting held on 06 i 02 1 20 ,at which meeting there were present the following members Month Day Year Kathy Chandler-Henry,Matt Scherr&Jeanne McQueeney 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 Mark Chapin (being present—notpresent)and JMCG Colorado LLC Name Petitioner (being present-1100 ,',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 abatemenVrefund as follows: 2019 $100,100 $21,259.74 DocuSigned by: Year Assessed Value Taxes Abate/Refund ILLIA411tr—am, Chairperson of:• _.. it 6gtnmissianers'Signa no Regina 0'B I i en County Clerk and Ex-Officio Cleric 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 6/8/2020o ay of 6/8/2020 DocuSigned by: Month Year , - r - IAA 61-blt.lit. Cote Misfit!.;21r9tegarforty Clerk's Signature Note Abatements greater than$10,000 per schedule per year,must be submitted In duplicate to the Property Tax Administrator for review RECEIVED Section v: Action of the Property Tax Administrator (For all abatements greater than$10,000) APR 0 8 ZULU The action of the Board of County Commissioners,relative to this petition,is hereby v 0 Approved Q Approved in part$ 0 Denied for the following reason(s): EAGLE COUNTY ASSESSOR Secretary's SIgnature Property Tax Administrators Signature Date i5-DPT-AR No 920-66/17 Schedule Number_R052321