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
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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