HomeMy WebLinkAboutR20-094 Taxpayer Generated Petitions for Abatement and Refund of Taxes R045909, R045910, R045918, R045922 DocuSign Envelope ID:C646887C-B775-46E5-8055-629B46F38493 Commissioner Scherr moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE,STATE OF COLORADO Resolution No.2020 - 094 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, various 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 Board has appointed an independent hearing referee experienced in property valuation (the "Referee") to conduct a hearing on behalf of the Board, to make findings based upon testimony and evidence presented by taxpayers and Assessor's representatives, and to submit recommendations to the Board for its final decision; and WHEREAS,the Referee 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 "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 recommendations of the Referee for the schedule number,the tax year and for the reason set forth in the Referee's recommendations sheet attached hereto as Exhibit "A" and enters order with respect to the petition for abatement in accordance with such recommendation. 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 recommendations set forth and attached hereto as Exhibit"A." DocuSign Envelope ID:C6468B7C-8775-46E5-8055-629B46F38493 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 Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the 8th day of December , 2020. 0.0.1 couar; COUNTY OF EAGLE, STATE OF OLORADO, By and Through Its :OARD OF COUNTY COMMISSIONERS ATTEST: e—Doeusigned by: Po° r—DocuSigneedrby_:- ,I .- �11A,�• Fl9-it t.�A., . cotio,, By: z ( J r—kui n1 Clerk to the'e:',r 048896440... 'athtt 1i ffefteer-Henry County Commissioners -rocusigned by: M-ccf��tSduyr 'SyL1i.E0473 Cher 17 oa hanneAMcueeney Commissioner Commissioner McQueeney seconded adoption of the foregoing resolution. The roll having been called, the vote was as follows: Commissioner Chandler-Henry Aye Commissioner Scherr Aye Commissioner McQueeney 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: Abatement Hearing Date: 10C21/2028 R045909 Parcel#2107'171'81'OU2 Owner: Michael 0. Quagliano Basis of appeal (please check one): X Valuation 0 Classification 0 Other—describe Original Value Assessment Rate Assessed Value Assessor's $280.000 29.00% $81,200 Petitioner's Estimate $ 185.000 29.00% $53,650 Referee's Recommendation $280,000 29.00% uH1.2DO Classification: Residential Abatement Tax Year(s) 2019 The Petitioner was represented by: Michael D. Quagliano The Assessor was represented by: Melodey Woolsey THIS MATTER was heard by Hearing Officer VVillem L.van der Hoeven on October 21, 2020. Recommendation: X Denial, 0 Partial Approval, 0 Approval (/ 'yr Willem L. van der Hoeven, Hearing Officer 10/27/2020 DocuSign Envelope ID: 38493 Abatement Hearing Date: 10C21C2020 RO4581U Parcel#21U7'171-01'003 Owner: Michael D. Quagliano Basis of appeal (please check one): X Valuation 0 Classification 0 Other—describe Original Value Assessment Rate Assessed Value Assessor's $280,000 20.00Y4 $81,200 Petitioner's Estimate $ 185,000 29.00% $53,650 Referee's Recommendation $280,000 29.00% $81,200 Classification: Residential Abatement Tax Year(s) 2019 The Petitioner was represented by: Michael 0. Quaqliano The Assessor was represented by: Melodey Woolsey THIS MATTER was heard by Hearing Officer Willem L.van der Hoeven on October 21, 2020. Recommendation: X Denial, O Partial Approval, O Approval Willem L.van der Hoeven, Hearing Officer Date: 10/27/2020 DocuSign Envelope ID: 38493 Abatement Hearing Date10/21C2020 RO45S18 Parcel#21O7484'U1-011 Owner: Michael D. Quagliano Basis of appeal (please check one): X Valuation 0 Classification D Other—describe Original Value Assessment Rate Assessed Value Asnesonr'n $350,000 29.0096 $ 101,500 Petitioner's Estimate $ 185,000 29.00% $53,650 Referee's Recommendation $35D.UOO 29.0096 $ 101,500 Classification: Residential Abatement Tax Year(s) 2019 The Petitioner was represented by: Michael 0. Quaqliano The Assessor was represented by: Melodey Woolsey THIS MATTER was heard by Hearing Officer Willem L van der Hoeven on October 21, 2020. Recommendation: X Denial, 0 Partial Approval, OAppnova| )~^,*p~' r4— Willem L.van der Hoeven, Hearing Officer Date: 10/27/2020 DocuSign Envelope ID:C6468Foo*oo Abatement Hearing Date: 1021/2020 R045922 Parcel#21O7-1O4-01-015 Owner: Michael D. Quagliano Basis of appeal (please check one): X Valuation 0 Classification 0 Other—describe Original Value Assessment Rate Assessed Value Assessor's $350,000 29.0DY6 $ 101,500 Petitioner's Estimate $200,000 29.00% $58,000 Referee's Recommendation $350,000 29.00 % $ 101,500 Classification: Residential Abatement Tax Year(s) 2019 The Petitioner was represented by: Michael D. Quaqllano The Assessor was represented by: Melodey Woolsey THIS MATTER was heard by Hearing Officer Willem L. van der Hoeven on October 21, 2020. Recommendation: X Oenia|, 0 Partial Approval, 0 Approval ���'��-., DocuSign Envelope ID:C6468B7C-B775-46E5-8055-629B46F38493 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III or Section IV must be completed) Every petition for abatement or refund filed pursuant to§39-10-114,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 filing such petition,§39-1-113(1.7),C.R.S Section III: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to$10,000) 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 abatement/refund of: Tax Year Actual Assessed Original Corrected Abate/Refund Note:The total tax amount does not include accrued interest,penalties,and fees associated with late and/or delinquent tax payments,if applicable. Please contact the County Treasurer for full payment information Petitioner's Signature Date Assessor's or Deputy Assessor's 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,State of Colorado,at a duly and lawfully called regular meeting held on / / ,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 not present and Name Petitioner Michael D. Quagilano 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)with the recommendation of the Assessor,and that the petition be(denied)with an abatement/refund as follows: 2019 $81,200 $0.00 DocuSigned by: Year Assessed Value Taxes Abate/RefundChAktiltr Ch ' '64:9bPpeglaciffic/f ty Commiss ners'Signature Regina O'Brien 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 12/10/2020 rpocuslgned by: Month Year piric a yt County Clerk's Signature Note Abatements greater than$10,000 per schedule,per year,must be submitted in duplicate to the Properly Tax Administrator for review Section V: Action of the Property Tax Administrator (For all abatements greater than$10,000) The action of the Board of County Commissioners,relative to this petition,is hereby 0 Approved 0 Approved in part$ ❑Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-13PT-AR No.920-66/17 Schedule Number R045909 DocuSign Envelope ID:C6468B7C-8775-46E5-8055-629B46F38493 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section HI or Section IV must be completed) Every petition for abatement or refund filed pursuant to§39-10-114,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 filing such petition,§39-1-113(1.7),C.R.S Section III: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to$10,000) 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 abatement/refund of: Tax Year agial Assessed Tax Original Corrected Abate/Refund Note:The total tax amount does not include accrued interest,penalties,and fees associated with late and/or delinquent tax payments,if applicable. Please contact the County Treasurer for full payment information Petitioner's Signature Date Assessor's or Deputy Assessor's 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,State of Colorado,at a duly and lawfully called regular meeting held on / / ,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 not present and Name Petitioner Michael D. Quagilano 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)with the recommendation of the Assessor,and that the petition be(denied)with an abatement/refund as follows: 2019 $81,200 $0.00 Year Assessed Value Taxes Abate/Refund /— uSign(e///d/by:y����y Cha rpeFso o e o`D and of 1 trymrasi ners'Signature \_66A681FFEB84403... Regina O'Brien 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 12/10/2020 r--DocuSigned by: Month Year � ��C �WtM2Y t YCanwt ..County 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 Section V: Action of the Property Tax Administrator (For all abatements greater than$10,000) The action of the Board of County Commissioners,relative to this petition,is hereby ❑Approved ❑Approved in part$ ❑Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No 920-66/17 Schedule Number R045910 DocuSign Envelope ID:C6468B7C-B775-46E5-8055-629B46F38493 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III or Section IV must be completed) Every petition for abatement or refund filed pursuant to§39-10-114,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 filing such petition,§39-1-113(1.7),C.R.S. Section III: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to$10,000) 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 abatement/refund of: Tax Year Bctuttl Assessed ax - Original Corrected Abate/Refund Note:The total tax amount does not include accrued interest,penalties,and fees associated with late and/or delinquent tax payments,if applicable. Please contact the County Treasurer for full payment information Petitioner's Signature Date Assessor's or Deputy Assessor's 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,State of Colorado,at a duly and lawfully called regular meeting held on / / ,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 not present and Name Petitioner Michael D. Quagilano 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)with the recommendation of the Assessor,and that the petition be(denied)with an abatement/refund as follows: 2019 $81,200 $0.00 a -DocuSigned by: Year Assessed Value Taxes Abate/Refund611(9 /'( __ -1L utYli Chalrsei.s AMMRF1386611t ..County Commissioners'Signature Regina 0'B ri en 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 12/10/2020 —DocuSlgnad by: Month Year l/t4t �r Counyyy4ounty 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. Section V: Action of the Property Tax Administrator (For all abatements greater than$10,000) The action of the Board of County Commissioners,relative to this petition,is hereby 0 Approved 0 Approved in part$ 0 Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-OPT-AR No,920-66/17 Schedule Number R045918 DocuSign Envelope ID:C6468B7C-B775-46E5-8055-629B46F38493 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III or Section IV must be completed) Every petition for abatement or refund filed pursuant to§39-10-114,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 filing such petition,§39-1-113(1 7),C R.S. Section Ill: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to$10,000) 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 abatement/refund of: Tax Year ual Assessed Tax Original Corrected Abate/Refund Note:The total tax amount does not include accrued interest,penalties,and fees associated with late and/or delinquent tax payments,if applicable. Please contact the County Treasurer for full payment information Petitioner's Signature Date Assessor's or Deputy Assessor's 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,State of Colorado,at a duly and lawfully called regular meeting held on / / ,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 not present and Name Petitioner Michael D. Quagilano 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)with the recommendation of the Assessor,and that the petition be(denied)with an abatement/refund as follows: 2019 $81,200 $0.00 e--DocuSigned by: Year Assessed Value Taxes Abate/RefundWill (61•`A^N 'c�,,1•',�J. ChaKggtt rigRf County Commissi8ners'Signature Regi na 0'B ri en 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 12/10/2020 e —DocuSigned/�►by:�Q Month Year ITrtritA/L Courttg2geagtiy6ounty 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. Section V: Action of the Property Tax Administrator (For all abatements greater than$10,000) The action of the Board of County Commissioners,relative to this petition,is hereby El Approved ❑Approved in part$ ❑Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/17 Schedule Number R045922