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HomeMy WebLinkAboutR20-046 Taxpayer Generated Petitions for Abatement and Refund of Taxes DocuSign Envelope ID:E09888F4-C8E1-41 DA-A3D3-F148DB29040E Scherr Commissioner moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No. 2020 - 046 RESOLUTION CONCERNING 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, petitions for abatement have 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 Petitioner has requested administrative denial of said petitions, and such request is attached hereto as Exhibit"A"and incorporated herein by this reference; and WHEREAS, the Assessor has submitted his recommendations to the Board for its final decision, the Board has considered such recommendations and such recommendations are attached hereto as Exhibit"B"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 recommendations of the Assessor for the schedule numbers, the tax years and for the reasons set forth in Exhibit B" and enters orders with respect to the petitions for abatement in accordance with such recommendations. 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. — - DocuSign Envelope ID:E09888F4-C8E1-41DA-A3D3-F148DB29040E MOVED,READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the 23 day of June , 2020. COUNTY OF EAGLE, STATE OF GE cot& COLORADO, By and Through Its 84t. BOARD OF COUNTY COMMISSIONERS ATTEST: DocuSigned by: DocuSigned by: (312 0 By: CbauAltx—Ru&ni . ?° Clerk to th- :ziEnt2 (96 19. 440 \, co101Kathy6lAhantlier-Henry County Commissioners c • DocuSigned by: kift S.durr M err 18E0473. Commissioner Absent Jeanne McQueeney • Commissioner Commissioner McQueeney seconded adoption of the foregoing resolution. The roll having been called, the vote was as follows: Commissioner Chandler-I lenry Aye Commissioner Scherr Aye Commissioner NleQueeney Absent This resolution passed by 2/0 vote of the Board of County Commissioners of the County of Eagle, State of Colorado 2 DocuSign Envelope ID:E09888F4-C8E1-41 DA-A3D3-F148DB29040E Mark Chapin Assessor 970-328-8640 970-328.8679(f) assessor@eaglecounty.us EAGLE COUNTY 01/16/2020 y.www.eaglecounty.us RE:Abatement Petition for Schedule:R 008219 Tax Year(s):2017&2018 Dear Petitioner: The Eagle County Assessor's Office has reviewed the Petition for Abatement you filed for the above referenced property and is recommending Denial of the Petition for tax year(s)2017&2018.The enclosed Assessor Recommendation Form provides details of the Assessor's decision.Please review the following options and indicated your choice by initialing on the appropriate line,as well as signing and dating where indicated. I wish to withdraw my petition,thus ending any further appeal. I wish to have a'hearing of my petition before a hearing officer appointed by the County Board of Commissioners. Petitioner requests an Administrative Denial for the above schedule number.Petitioner acknowledges that no hearing will be scheduled and that the County Board of Commissioners will deny the appeal at the second round.Further rights to appeal in accordance with the statutes will be preserved. 7 0\(11//2-0/6 Signature Dale Ra c\k.k t -)U t h.41 .j L,% wnol S Cann Print Name Email Please return this form as soon as possible to the Eagle County Assessor's Office at PD Box 449;Eagle,CO 81631.You may also email your request to Brittany.Thatcherfo)eaolet ounty.us. If you wish to withdraw your petition,no further action is required by you.However,if you wish to continue with this appeal process a hearing before an independent hearing officer will be scheduled for consideration of your tax abatement petition. A Notice of Hearing detailing the hearing date&time will be mailed to you upon receipt by the Eagle County Administration Office. If you have any questions please feel free to contact me or Rhea Silverkorn in Administration. Brittany Thatcher Rhea Silverkom Abatement Administrator Executive Administration Coordinator (970)328-8638 970-328-8612 Britfanv.Thatcher{ eaolecounty.u8 Rhea.Silverkorreeaglecuuntv.us 500 Broadway,P.O.Box 449,Eagle,Colorado 81631 EXHIBIT A DocuSign Envelope ID:E09888F4-C8E1-41 DA-A3D3-F148DB29040E Mark Chapin Assessor 970-328-8640 970-328-8679(f) assessor@eaglecounty.us EAGLE COUNTY 01/1612020 www.eaglecounty.u5 RE:Abatement Petition for Schedule:R 041312 Tax Year(s):2017&2018 Dear Petitioner. The Eagle County Assessor's Office has reviewed the Petition for Abatement you filed for the above referenced property and is recommending Denial of the Petition for tax year(s)2017&2018.The enclosed Assessor Recommendation Form provides details of the Assessor's decision.Please review the following options and indicated your choice by initialing on the appropriate line,as well as signing and dating where indicated. I wish to withdraw my petition,thus ending any further appeal. I wish to have a hearing of my petition before a hearing officer appointed by the County Board of Commissioners. N. -- Petitioner requests an Administrative Denial for the above schedule number.Petitioner acknowledges that no hearing will be scheduled and that the County Board of Commissioners will deny the appeal at the second round.Further rights to appeal in accordance with the statutes wilt be preserved. --K--`� �--�- 0\I21-/1-0 Signature Date f1.c\\ i( Of--C v\ r CKV IN4\. past}+n c0.i c.v,c\ \&1.4s uniA. Print Name Email Please return this form as soon as possible to the Eagle County Assessor's Office al PO Box 449;Eagle,CO 81631.You may also email your request to Brittany.Thatcher@eacllecountv.us. If you wish to withdraw your petition,no further action is required by you.However,if you wish to continue with this appeal process a hearing before an independent hearing officer will be scheduled for consideration of your tax abatement petition. A Notice of Hearing detailing the hearing date&time will be mailed to you upon receipt by the Eagle County Administration Office. If you have any questions please feel free to contact me or Rhea Silverkorn in Administration. Brittany Thatcher Rhea Silverkorn Abatement Administrator Executive Administration Coordinator (970)328.8638 970-328-8612 Brittanv.Thatcherileaelecountv.uq 'Rhea.Silverkom(&eaolecountv.us 500 Broadway,P.O.Box 449,Eagle,Colorado 81631 DocuSign Envelope ID:E09888F4-C8E1-41DA-A3D3-F148DB29040E Mark Chapin Assessor 970-328-8640 970-328-8679 to assessor@eaglecounty.us EAGLE COUNTY 01/16/2020 www.eagtecounty°U RE:Abatement Petition for Schedule:R 041315 Tax Year(s):2017&2018 Dear Petitioner: The Eagle County Assessor's Office has reviewed the Petition for Abatement you filed for the above referenced property and is recommending Denial of the Petition for tax year(s)2017&2018.The enclosed Assessor Recommendation Form provides details of the Assessor's decision.Please review the following options and indicated your choice by initiating on the appropriate line,as well as signing and dating where indicated. I wish to withdraw my petition,thus ending any further appeal. I wish to have a hearing of my petition before a hearing officer appointed by the County Board of Commissioners. Petitioner requests an Administrative Denial for the above schedule number.Petitioner acknowledges that no hearing will be scheduled and that the County Board of Commissioners will deny the appeal at the second round.Further rights to appeal in accordance with the statutes will be preserved. /22'/2.15 /Signature Date VC\\ �.) Mg-St MOM 1. (AAR.3 b AC. 4004 \&ta_ .s Print Name Email Please return this form as soon as possible to the Eagle County Assessor's Office at PO Box 449;Eagle,CO 81631.You may also email your request to Brittanv.Thatcher(a')eaolecountv.us. If you wish to withdraw your petition,no further action is required by you.However,if you wish to continue with this appeal process a hearing before an independent hearing officer will be scheduled for consideration of your tax abatement petition. A Notice of Hearing detailing the hearing date&lime will be mailed to you upon receipt by the Eagle County Administration Office. If you have any questions please feel free to contact me or Rhea Silverkorn in Administration. Brittany Thatcher Rhea Siiverkorn Abatement Administrator Executive Administration Coordinator (970)328-8638 970-328-8612 Britt any.Thatcberrea4lecountv.us Rhea.Silverkomfo eaalecountv.us 500 Broadway,P.O.Box 449,Eagle,Colorado 81631 DocuSign Envelope ID:E09888F4-C8E1-41 DA-A3D3-F148DB29040E Mark Chapin Assessor 970-328-8640 970-328-8679(f) assessor@eaglecounty.us EAGLE COUNTY 02/10/2020 www.eaglecounty.us RE:Abatement Petition for Schedule:R 023174 Tax Year(s)7017 Dear Petitioner: The Eagle County Assessor's Office has reviewed the Petition for Abatement you filed for the above referenced property and is recommending Denial of the Petition for tax year(s)2017 .The enclosed Assessor Recommendation Form provides details of the Assessor's decision,Please review the following options and indicated your choice by initialing on the appropriate line,as well as signing and dating where indicated. I wish to withdraw my petition,thus ending any further appeal. I wish to have a hearing of my petition before a hearing officer appointed by the County Board of Commissioners. XPetitioner requests an Administrative Denial for the above schedule number.Petitioner acknowledges that no hearing will be scheduled and that the County Board of Commissioners will deny the appeal at the second round.Further rights to appeal in accordance with the statutes will be preserved. 4,1/11/Zp igno a Datt/e_ f p / r y / t 6vari illi kr,d.tJGcvgk Cr✓CY dt✓1cir Wes.•cow, Print Name Email ! 1 Please return this form as soon as possible to the Eagle County Assessor's Office at PO Box 449;Eagle,CO 81631.You may also email your request to Brittany.Thatcher( eaglecounly.us. If you wish to withdraw your petition,no further action is required by you.However,if you wish to continue with this appeal process a hearing before an independent hearing officer will be scheduled for consideration of your tax abatement petition. A Notice of Hearing detailing the hearing date&time will be mailed to you upon receipt by the Eagle County Administration Office. If you have any questions please feel free to contact me or Rhea Silverkorn in Administration. Brittany Thatcher Rhea Silverkorn Abatement Administrator Executive Administration Coordinator (970)328-8638 970-328-8612 Brittany.Thatcher{a.eaglecountv.us Rhea.Silverkorn tz eaelecounty.us 500 Broadway,P.O.Box 449,Eagle,Colorado 81631 DocuSign Envelope ID:E09888F4-C8E1-41 DA-A3D3-F148DB29040E Mark Chapin Assessor 970-328-8640 970-328-8679(1) assessor@eagtecounty.us EAGLE COUNTY 02/10/2020 www.eaglecounty.u5 RE:Abatement Petition for Schedule:R 040266 Tax Year(s):2017&2018 Dear Petitioner: The Eagle County Assessor's Office has reviewed the Petition for Abatement you filed for the above referenced property and is recommending Denial of the Petition for tax year(s)2017&2018.The enclosed Assessor Recommendation Form provides details of the Assessor's decision.Please review the following options and indicated your choice by initialing on the appropriate line,as well as signing and dating where indicated. I wish to withdraw my petition,thus ending any further appeal. I wish to have a hearing of my petition before a hearing officer appointed by the County Board of Commissioners. X Petitioner requests an Administrative Denial for the above schedule number.Petitioner acknowledges that no hearing will be scheduled and that the County Board of Commissioners will deny the appeal at the second round.Further rights to appeal in accordance with the statutes will be preserved. ign „Z17021-> e/ Da e 15Y-Ardl gA t bra,,t 6211,.0at '-Pet koz cow.. Print Name Email Please return this form as soon as possible to the Eagle County Assessor's Office at PO Box 449;Eagle,CO 81631.You may also email your request to Brittany.Thatcherpeaglecounty.us. If you wish to withdraw your petition,no further action is required by you.However,if you wish to continue with this appeal process a hearing before an independent hearing officer will be scheduled for consideration of your tax abatement petition. A Notice of Hearing detailing the hearing date&time will be mailed to you upon receipt by the Eagle County Administration Office. If you have any questions please feel free to contact me or Rhea Silverkom in Administration. Brittany Thatcher Rhea Silverkorn Abatement Administrator Executive Administration Coordinator (970)328-8638 970-328-8612 Brittanv.Thatcher aneagiecounty.us Rhea.Silverkornfteaolecounty.us 500 Broadway,P.O.Box 449,Eagle,Colorado 81631 DocuSign Envelope ID:E09888F4-C8E1-41 DA-A3D3-F148DB29040E ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED n TAXPAYER GENERATED n To: Mark Chapin,Eagle County Assessor From: Andie Noakes Date: 1/15/2020 Owner: William J.Spicer&Glen Lyon Development INC Schedule#: 8008219 Tax Parcel#: 2103-124-02-002 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: X Denial n Approval as Submitted Abatement/Refund different than requested(Approval in part) Assessment Rate: 29.00% TAX YEAR 2017 TAX YEAR 2018 Tax Area: SC125 Mill Rate: 60.85 Tax Area: SC125 Mill Rate: 60.025 Actual Assessed Taxes Actual Assessed Taxes Orig: $2,442,650 $708,370 $43,104.32 Orig: $2,442,650 $708,370 $42,519.92 Corr: $2,442,650 $708,370 $43,104.32 Corr: $2,442,650 $708,370 $42,519.92 Abate: $0 $0 $0.00 Abate: $0 $0 $0.00 The basis of the recommendation is: At this time,all contiguous classification requests are being denied pending clarification on guidelines and qualifications from the Supreme Court.Including but not limited to Court of Appeals Case No.17CA431 and Court of Appeals Case No.17CA433. Appraisal Manager Approval: L;`; Assessor Approval: /yJ G:/DOCS/Abatements/2011/AbatementRealForm.xlsx Revised 4-20-11 MJK EXHIBIT B DocuSign Envelope ID:E09888F4-C8E1-41DA-A3D3-F148DB29040E ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED 71 TAXPAYER GENERATED [i] To: Mark Chapin,Eagle County Assessor From: Melodey Woolsey Date: 1/15/2020 Owner: Joe B.Neuhoff Family PTNSHP LTD Schedule#: R041312 Tax Parcel t$: 2105-082-11-003 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: X Denial Approval as Submitted Abatement/Refund different than requested (Approval in part) Assessment Rate: 29.00% TAX YEAR 2017 TAX YEAR 2018 Tax Area: 5C052 Mill Rate: 58.334 Tax Area: 5C052 Mill Rate: 58.95 Actual Assessed Taxes Actual Assessed Taxes Orig: $1,265,000 $366,850 $21,399.84 Orig: $1,265,000 $366,850 $21,625.80 Corr: $1,265,000 $366,850 $21,399.84 Corr: $1,265,000 $366,850 $21,625.80 Abate: $0 $0 $0.001 Abate: $0 $0 $0.00 The basis of the recommendation is: At this time,all contiguous classification requests are being denied pending clarification on guidelines and qualifications from the Supreme Court.Including but not limited to Court of Appeals Case No. 17CA431 and Court of Appeals Case No. 17CA433. / Appraisal Manager Approval: NrarAIIMIL Assessor Approval: 1-11F-_401, G:/DOCS/Abatements/2011/AbatementRealForm.xlsx Revised 4-20-11 MJK DocuSign Envelope ID:E09888F4-C8E1-41DA-A3D3-F148DB29040E ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED TAXPAYER GENERATED r5n To: Mark Chapin,Eagle County Assessor From: Melodey Woolsey Date: 1/15/2020 Owner: Joe B.Neuhoff Family PTNSHP LTD Schedule#: R041315 Tax Parcel#: 2105-082-11-010 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: X Denial F-7 Approval as Submitted Abatement/Refund different than requested(Approval in part) Assessment Rate: 29.00% TAX YEAR 2017 TAX YEAR 2018 Tax Area: SC052 Mill Rate: 58.334 Tax Area: SC052 Mill Rate: 58.95 Actual Assessed Taxes Actual Assessed Taxes Orig: $1,265,000 $366,850 $21,399.84 Orig: $1,265,000 $366,850 $21,625.80 Corr: $1,265,000 $366,850 $21,399.84 Corr: $1,265,000 $366,850 $21,625.80 Abate: $0 $0 $0.001 Abate: $0 $0 $0.00 The basis of the recommendation is: At this time,all contiguous classification requests are being denied pending clarification on guidelines and qualifications from the Supreme Court.Including but not limited to Court of Appeals Case No. 17CA431 and Court of Appeals Case No. 17CA433. Appraisal Manager Approval: WA Assessor Approval: G:/DOCS/Abatements/2011/AbatementRealForm.xlsx Revised 4-20-11 MJK DocuSign Envelope ID:E09888F4-C8E1-41 DA-A3D3-F148DB29040E ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED n TAXPAYER GENERATED n To: Mark Chapin,Eagle County Assessor From: Kristina Birk Date: 2/4/2020 Owner: Debra L.&James P.Donahugh Schedule it: 8040266 Tax Parcel#: 1943-364-09-011 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: X Denial n Approval as Submitted Abatement/Refund different than requested(Approval in part) Assessment Rate: 29.00% TAX YEAR 2017 TAX YEAR 2018 Tax Area: SC001 Mill Rate: 62.765 Tax Area: SC001 Mill Rate: 63.38 Actual Assessed Taxes Actual Assessed Taxes Orig: $972,000 $281,880 $17,692.20 Orig: $972,000 $281,880 $17,865.56 Corr: $972,000 $281,880 $17,692.20 Corr: $972,000 $281,880 $17,865.56 Abate: $0 $0 $0.001 Abate: $0 $0 $0.00 The basis of the recommendation is: At this time,all contiguous classification requests are being denied pending clarification on guidelines and qualifications from the Supreme Court.Including but not limited to Court of Appeals Case No.17CA431 and Court of Appeals Case No.17CA433. Appraisal Manager Approval:-r� 1k Assessor Approval: 'No[‘09- Ai / \ rr„!fI G:/DOCS/Abatements/2011/AbatementRealForm.xlsx Revised 4-20-11 MJK DocuSign Envelope ID:E09888F4-C8E1-41 DA-A3D3-F148DB29040E I ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED a TAXPAYER GENERATED 0 To: Mark Chapin,Eagle County Assessor From: Joanie Baranowski Date: 2/5/2020 Owner: Sandra K.Morrison Trust,Sandra K.Morrison Trustee C/O Duff&Phelps Schedule#: R023174 Tax Parcel#: 1943-352-02-003 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: X Denial n Approval as Submitted Abatement/Refund different than requested(Approval in part) Assessment Rate: 29.00% TAX YEAR 2017 TAX YEAR Tax Area: SC001 Mill Rate: 62.765 Tax Area: Mill Rate: Actual Assessed Taxes Actual Assessed Taxes Orig: $336,000 $97,440 $6,115.84 Orig: Corr: $336,000 $97,440 $6,115.84 Corr: Abate: $0 $0 $0.001 Abate: The basis of the recommendation is: This vacant lot is being denied for contiguous classification because it is not being used as a unit with the residence Additionally,the property is located to the north side of the Improved property which does not preserve any type of view corridor for the owner. This vacant lot classification was appealed through the abatement process for 2014& 2015. That appeal was heard and denied by the BAA and was brought,by the petitioner,to the Colorado Court of Appeals. According to CRS 39-1-102(14.4)(a)-"Residential land means a parcel or contiguous parcels of land under common ownership upon which residential improvements are located and that is used as a unit in conjunction with the residential improvements thereon". Appraisal Manager Approval: . .4441111111k Assessor Approval: / �/,,.,i J1♦' i 'f �f/ G:/DOCS/Abatements/2011/AbatementRealForm.xlsx Revised 4-20-11 MJK