The URL can be used to link to this page

Home My WebLink AboutR20-095 Taxpayer Generated Petitions for Abatement and Refund of Taxes R052545, R045419 DocuSign Envelope ID:92875147-6472-408B-88FF-9F5977E5BF4B Commissioner Schen moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No. 2020- 095 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 the Assessor recommends denial of said petitions; and WHEREAS, petitioners have requested administrative denial of said petitions so that they may proceed to appeal to the Board of Assessment Appeals without the need for a hearing before the Board or its designed referee, 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 accepts the petitioners request for administrative denial, 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 11.111EMMIMIIMM. DocuSign Envelope ID:92875147-6472-40813-88FF-9F5977E58F4B 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. eet.E Coi4;", -.1 ... OUNTY OF EAGLE, STATE OF ( a \1LORADO, By and Through Its n ARD OF COUNTY COMMISSIONERS ATTEST: e—DocuSigned by: 1 • .°) f—DocuSigned by: Ikea OttriciA_ s.. ceii.29 :y: , 0,0.14-11AX-RUA1t1 Clerk to the Bear 8448a96440 X-etl5py6 6.-untikr-Henry County Commissioners C 'DocuSIgned by: haft Satyr SailerfiE0473 commaissricaller O'n"" 17444-'is JeanwpMcieNaneY 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:92875147-6472-4OBB-88FF-9F5977E5BF4B Mark Chapin Assessor 970-328-8640 970-328-8679(f) assessor@eaglecounty.us EAGLE COUNTY wora4 ttat$ September 2,2020 RE Abatement Petition for Schedule:R052545 Tax Year(s):2018&2019 Dear Petitioner: The Eagle County Assessor's Office has reviewed the Petition for Abatement you fled for the above referenced property and is recommending Denial of the Petition for tax year(s)2018&2019.The ended Assessor Recommendation Fonn provides details of the Ams decision.Please review the foliar/mg options and indicated your choice by initiating on the appropriate tine,as well as sung 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.Father rights to appeal in accordance with the statutes will be preserved. 1'4 /7-43 2-0 Sig nature Date Vic-e\ka v vo-c /4)\ \v 0(s-o . e pis- 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.l"hak hprti)eeelecountv.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 maid 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. RECEIVED SEP 2 8 2020 Brittany Thatcher Rhea Silverkom EAGLE COUNTY ASSESSOR Abatement Administrator Executive Administration Coordinator (970)328-8638 970-328-8612 Brittany.Thatchertffieaolecountv.us Rhea ty.us 500 Broadway.P.O.Box 449.Eagle.Colorado 81631 EXHIBIT A DocuSign Envelope ID:92875147-6472-4086-88FF-9F5977E5BF4B Mark Chap" ,--te.,.... Assessor 970 378 8640 ., 970 328 8679(0 \\,. ...,0) v se=.JrEo,leai;lecaurrtY.us . � ;��tr►t7 tt. EAGLE COUNTY August 20,2020 RE.Abatement Petition for`.'rt: life, PO-45414 Tax Years) 2018&2019 Dear Pct trot .r -he Ea_e unt f 4. - r 'Ice has reviewed the Petition for n,,_:atrrent you Med ftheor Asse essor referenced rty and s rec . .lending F}errdl of the Petition for tax year(s)2018&2019 The encs einitialing hn1F rn the _ tt L'1 •g opt ons and indicated your choiceby ,/�V�f.•..J 4...1J�4J�/the AJSI.JJIlI S 1 a„propna•e he.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 .,,e/ Petitioner requests an Administrative Denial for the above schedule number.Petitioner acknowledges that no hearing w If 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. ,- -e'el?"'-'- - 1/2-j/7-0 1--6 _f., CLQ 3-&0e.AN [ t • -_ i,6v\_Q \ y\i s . - ,,,r, r . f',Cff/ce at PO Box 449.Eagle.CO 131631.You If t) , Al,if you wish to continue with this appeal • 1 ..-..ii. t -consideration of your tax abatement petition .,,.+ vat . .t, 7:I receipt by the Eagle County Administration ... , t , . . . , • • • t, • vie Ii,,-.t: P. I7r in ntAtitnintAratiorl RECEIVED SEP 2 8 flo-.1'.til1•41)1n i sly IMP•A;t'iu tr II.ittini(:txutodeE000fYTYAt38EBBOFt I '1 .1. ,, t• ►:te ,f r!y ii f i . ,. r . • t ., t EXHIBIT A DocuSign Envelope ID:92875147-6472-4OBB-88FF-9F5977E5BF4B ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED ED TAXPAYER GENERATED El To: Mark Chapin,Eagle County Assessor From: Melodey Woolsey Date: 7/9/2020 Owner: James N.Paxton Schedule#: R052545 Tax Parcel#: 2107-153-05-010 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 El Approval as Submitted Abatement/Refund different than requested(Approval in part) Current Assessment Rate: 29% TAX YEAR 2018 TAX YEAR 2019 Tax Area: SC169 Mill Rate: 146.7380 Tax Area: SC169 Mill Rate: 143.8370 Actual Assessed Taxes Actual Assessed Taxes Orig: $137,800 $39,960 $5,863.64 Orig: $130,000 $37,700 $5,422.64 Corr: $137,800 $39,960 $5,863.64 Corr: $130,000 $37,700 $5,422.64 Abate: $0 $0 $0.00 Abate: $0 $0 $0.00 The basis of the recommendation is: Based on the new Supreme Court decisions released in February of 2020,these parcels do notqualify for the residential assessment rate.R052545 is owned by James N.Paxton and R052544 is owned by James N.&Paula Paxton.The ownership of these two parcels must match exactly.For that reason,it is my recommendation that this Abatement be denied. 1 Appraisal Manager Approval: -tom /fit_ Assessor Approval: . AILIP —Ad"� G:/DOCS/Forms/AbatementRealForm.xlsx Revised 4-20-11 MJK EXHIBIT B DocuSign Envelope ID:92875147-6472-40B13-88FF-9F5977E5BF4B I - ABATEMENT RECOMMENDATiONS ASSESSOR GENERATED ri TAXPAYER GENERATED F-1( To: Mark Chapin,Eagle County Assessor From; Andrea Fontana Date: 7/1/2020 Owner: Johann Oberlohr Schedule#: R045419 Tax Parcel#: 1939-211-01-013 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 Ei Approval as Submitted Abatement/Refund different than requested(Approval in part) Assessment Rate: 29% TAX YEAR 2018 TAX YEAR 2019 Tax Area: SC059 Mill Rate: 58.3620 Tax Area: SC059 Mill Rate: 57.4730 Actual Assessed Taxes Actual Assessed Taxes Orig: $440,000 $127,600 $7,447.00 Orig: $396;000 $114,840 $6,600.20 Corr: $440,000 $127,600 $7,447.00 Corr: $396,000 $114,840 $6,600.20 Abate: $0 $0 $0.00 Abate: $0 $0 $0.00 The basis of the recommendation is: 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". This abatement petition is denied based on common ownership. Appraisal Manager Approval: ---fig AfAeAiMhhn Assessor Approval: G:/DOCS/Forms/AbatementRealForm.xlsx Revised 4-20-11 MJK EXHIBIT B DocuSign Envelope ID:92875147-6472-40BB-88FF-9F5977E5BF4B FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III int Section IV must be completed) Every petition for abatement or mha,d filed outward to 30-10-1 14„C.R.S.shell be acted upon pursuen1 lo the provisions of this section by the fiord of Coady Commissioners or the Assessor,as appropriate,within six months of the date of Ring such petition,$39.1-113(17), C.R.S. Section Ilk Written Mutual Agreement of Assessor and Petitioner (only for abstainsnts up to MAO) 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 Tor abatement or refund in an amount of$10,000 or less per tract,parcel,or lot of land or per schedule of personal properly,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 Tu Year Lkfltd Amami i LII ,*ti!Y!I Assessed Ias Original Corrected AbetelRefund Note:The total tax amount does not nciuds acaued interest.pules,and fees associated with tale andlor del qurt tax paymenta,a applicable. Please contact the Courtly Treesrzr for full payment Information Petitioner's Signature Date Assessor's or Deputy Mamoru Signature Date Section IV: Decision of the County Commissioners (Must be completed If Section III don not apply) WHEREAS,the County Commissioners of Eagle County,State of Colorado,at a duly and lawfully called regular meeting held on f / at which meeting there were present the following members Month Dy Year Kathy Chandler-Henry,Matt Scherr&Jeanne McQueeney with notice of such meeting and en opportunity to be present having been given to the Petitioner and the Assessor of said County and Assessor Mark Chapin (not present)and James N.Paxton "tee Petitioner (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 agree)with the recommendation of the Assessor and the petition be denied with an abatement/refund as follows: 2018 $39,960 $0.00 2019 $37,700 $0.00 Year Assessed Value TacnAbelwRd.md Year �4T3 tlP1f Tua,Abat&Refund 611v O oL+Jilr-lttl>' era oft � ggapirt Commisatonen'Signature Regina O'Brien I. 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 havehand and affixed the palgapigAtio this day ofb�b Marta 'fair lel IA. �'r�)V11.IA. n11� 26County Clerk's Signature Note Abatemerts greater awn$10.000 per schedule.per year,must be sulamtted in duplicate to the Property Tax Administrator for review Section v: Action of the Property Tax Administrator (For M abatement,greater than$10,000) The action of the Board of County Commissioners,relative to this abatement petition,is hereby 0 Approved 0 Approved in part S 0 Denied for the following reason(s)' Secretary's Signature Property Tax Admntstretore Signature Dude 'wP.AR No.112066016 Schedule Number R052545 DocuSign Envelope ID:92875147-6472-40BB-88FF-9F5977E5BF4B FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY Mutton M faStiction IV must be completed) Every petition for abatement or refuel Ned pursuant to §39-10-114,C.R.S shell be acted upon pursuant to the provisions of Utls section by the Board at County Commisskiners or the Assessor es appropriate,within six months of the date of Nino such petition,$39.1.113(11), C.RS. section III: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to 910,000) 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 or abatement or refund In an amount of 510,000 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: Tex Year Tax Year Mal Aaseu.d lea /Maeused Ills Original Corrected Abet&Rehmd Note:The total tax amount does not include accrued interest,penalties,and fees associated with late andror deinquaa tax payments,it applicable. Please contact the County Treasurer for full payment information. Petitioner's Signature Date Assessors or Deputy Assessor's Signature Date Section IV: Decision of the County Commissioners (Must be completed if Section Ill 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 Scharr&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 Johann Oberlohr (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 the petition be denied with an abatement/refund as follows. 2018 $127,600 $0.00 2019 $114,840 $0.00 Year Assessed Value Taxes AbetefRefund Yew, D faftYudue Taxes Abate/Refund -.4111I (Ju liA.kiY'—RI in Cheirps ememty Commissioners'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 sjc& ({. this day of 12/10/2020 fr�,^ Month Year IAtt. )vu,t t , C n�t�PIANIMounty Clerk's Signalise Note: Abatements greeter than 510.000 per schedule,par year.must be submitted in duplicate to the Property Tax Administrator for review Section V: Action of the Property Tax Administrator (For alt abatements greater then$10,000) The action of the Board of County Commissioners,relative to this abatement petition is hereby ❑Approved 0 Approved in part$ 0 Denied for the following reason(s) Secretary*Signature Property Tax Administrators Signature Date 15-0Pr-AR No.920.66/16 Schedule Number R045419