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HomeMy WebLinkAboutR21-055 Resolution to Correct and Equalize Property Valuation in Eagle County DocuSign Envelope ID:D37FE870-677A-4D0A-992D-83A0CFD664C1 Commissioner Chandler-Henry moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS Sitting as the Board of Equalization COUNTY OF EAGLE, STATE OF COLORADO RESOLUTION NO.2021- 055 RESOLUTION TO CORRECT AND EQUALIZE PROPERTY VALUATION IN EAGLE COUNTY WHEREAS, the Board of County Commissioners of Eagle County, Colorado organized and convened as the Eagle County Board of Equalization(the "Board") for the purposes of adjusting, equalizing, raising, or lowering the valuation for assessment of real and personal property within the county, fixed and made by the County Assessor for the year 2021; and WHEREAS, pursuant to C.R.S. § 39-8-102,the Board shall review the valuations for assessment of all taxable property appearing in the assessment roll of the county, correct and errors made by the County Assessor, and,whenever in its judgment justice and right so require, it shall raise, lower, or adjust any valuation for assessment appearing in the assessment roll to the end that all valuations for assessment of property are just and equalized within the county; and WHEREAS,the Assessor desires that the Board adjust certain real and personal property that has not been previously appealed, for the purpose of correcting errors and equalizing the neighboring lands, more specifically described in the attached Exhibit A. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Eagle County, Colorado, acting as the Board of Equalization: THAT,the Board hereby orders with respect to the 2021 assessments of real property in accordance with the adjustment set forth in Exhibit A. THAT,the Board directs the Assessor to adjust the valuation as set forth in Exhibit A and directs the County Clerk to notify the property owner whose value shall be adjusted, as set forth in Exhibit A, within five business days of the adoption of this resolution. THAT,the Board finds, determines, and declares that this Resolution is necessary for the public health, safety, and welfare of the citizens of the County of Eagle, State of Colorado. [Remainder of page intentionally left blank] DocuSign Envelope ID:D37FE870-677A-4D0A-992D-83A0CFD664C1 BoardDocs®Plus EAGLE COUNTY Agenda Item Details Meeting Aug 04, 2021 - BoCC Special Meeting Category C. County Board of Equalization Subject 2. Resolution to Correct and Equalize Property Valuation in Eagle County Access Public Type Action Preferred Date Aug 04, 2021 Absolute Date Aug 04, 2021 Public Content Prepared By: Rhea Silverkorn Department: Administration Executive Summary: The Board of County Commissioners of Eagle County, Colorado organized and convened as the Eagle County Board of Equalization (the"Board") for the purposes of adjusting, equalizing, raising, or lowering the valuation for assessment of real and personal property within the county, fixed and made by the County Assessor for the year 2021. The Board shall review the valuations for assessment of all taxable property appearing in the assessment roll of the county, correct and errors made by the County Assessor, and, whenever in its judgment justice and right so require, it shall raise, lower, or adjust any valuation for assessment appearing in the assessment roll to the end that all valuations for assessment of property are just and equalized within the county. The Assessor desires that the Board adjust certain real and personal property that has not been previously appealed, for the purpose of correcting errors and equalizing the neighboring lands, more specifically described in the attached Exhibit A. Reviewing Attorney: Steve Mallory Approved As Docusyned by: To Form: I e FB5D08B6F81C4BF • BoCC signature?: Yes, as CBOE L4&4' k. DocuBigned by: Administrative Content 1r,, 5} 363F4D5 EB3840E... Executive Content https://go.boarddocs.com/co/eagleco/Board.nsf/Private?open&login# 1/1 DocuSign Envelope ID:D37FE870-677A-4D0A-992D-83A0CFD664C1 MOVED,READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado, in its capacity as the County Board of Equalization at its regular meeting held the 4th day of August , 2021. COUNTY OF EAGLE, STATE OF COLORADO, By and Through Its ( EOARD OF COUNTY COMMISSIONERS C� � ATTEST: ned b y: —DocuSignedby: DocuSi 9 :.r Vat 0-1 un \Co(oRA©°/ By: O`",' `Qi`e-(-° Clerk to the11543fi' 2f840 Jeanne Mc ue,9AIG�2�F8AA47A County Commissioners Chair Doo c1uSS.igyned by: Kathy Chan -PIEFlifV 3- Commissioner Absent Matt Scherr Commissioner Commissioner McQueeney seconded adoption of the foregoing resolution. The roll having been called,the vote was as follows: Commissioner McQueeney Aye Commissioner Chandler-Henry Aye Commissioner Scherr Absent This resolution passed by 2/0 vote of the Board of County Commissioners of the County of Eagle, State of Colorado DocuSign Envelope ID:D37FE870-677A-4D0A-9920-83A0CFD664C1 Mark Chapin Assessor 970-328-8640 970-328-8679(f) assessor@eaglecounty.us EAGLE COUNTY www.eaglecounty.us 7/28/2021 Honorable County Board of Equalization ;;_.;;F,,`,i; Eagle Board of County Commissioners 500 Broadway Eagle, CO 81631 RE: Change in Valuation to correct value due to clerical error for three deed restricted properties in the Eagle Landing Townhomes neighborhood. Pursuant to C.R.S. 39-8-102,the Eagle County Assessor is requesting value changes in the following properties for the assessment year 2021 and 2022. The schedules involved in this request and the Assessors determination are as follows: R067758/$262,830 R067759/$262,830 R067761/$262,830 Reason for request: These accounts are Deed Restricted Townhome units in Eagle Landing in Eagle. For the 2021 reappraisal, overrides were inadvertently missed on these properties setting the values at $149,470. Therefore, the value of these properties must be increased in order to be equitable with the other Deed Restricted Townhome units in the neighborhood. Thank you for your consideration in this matter. Sincerely, Mark Chapin Eagle County Assessor DocuSign Envelope ID:D37FE870-677A-4D0A-992D-83A0CFD664C1 COUNTY BOARD OF EQUALIZATION COUNTY OF EAGLE STATE OF COLORADO P.O. BOX 850,EAGLE,COLORADO 81631 July 28, 2021 BENJAMIN J.RATHBUN& LUCIE HANES PO BOX 6351 EAGLE, CO 81631-0017 Re: Notice of Valuation Change for Schedule Number R067758 Dear Benjamin J. Rathbun&Lucie Hanes: In reviewing the 2021 assessment roll,the Assessor discovered an error in your assessment. After comparison with other similar property in Eagle County,the assessor determined that your property was undervalued for tax year 2021.Under authority granted the Eagle County Board of Equalization ("CBOE") in § 39-8-102(1), C.R.S., in order to promote equalization throughout the County, the CBOE adjusted your 2021 value as shown below: Assessor Original Value CBOE New Actual Value Schedule# R067758 Land: $ 0 $0 Improvement: $149,470 $262,830 Total: $149,470 $262,830 In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may select one of the three options outlined below and file within 30 days of the date of the Eagle County Board of Equalization's decision was mailed. BOARD OF ASSESSMENT APPEALS You have the right to appeal the County Board of Equalization's(CBOE) decision to the Board of Assessment Appeals(BAA). Such hearing is the final hearing at which testimony,exhibits,or any other evidence may be introduced. If the decision of the BAA is further appealed to the Court of Appeals, only the record created at the BAA hearing shall be the basis for the court's decision. No new evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1). Appeals to the BAA must be made on forms furnished by the BAA,and must be mailed or delivered within thirty (30) days of the mailing of the decision by the CBOE to: Board of Assessment Appeals, 1313 Sherman Street,Room 315,Denver,CO 80203,Phone: (303)866-5880. The forms are available on the Internet at www.dola.colorado.gov/baa/index.htm#. DocuSign Envelope ID:D37FE870-677A-4D0A-992D-83A0CFD664C1 OR DISTRICT COURT You have the right to appeal the CBOE's decision to the district court of the county wherein your property is located. New testimony,exhibits,or any other evidence may be introduced at the district court hearing. Such hearing is the final hearing at which testimony,exhibits,or any other evidence may be introduced. If the decision of the district court is further appealed to the court of appeals, only the record created at the district court hearing shall be the basis for the court's decision. No new evidence can be introduced at the court of appeals. For filing requirements, please contact your attorney or the clerk of the district court. Further appeal of the district court's decision is made to the court of appeals for a review of the record. C.R.S. 39-8-108(1). OR BINDING ARBITRATION You have the right to submit your case to Arbitration. If you choose this option, the arbitrator's decision is final and your right to appeal your current valuation ends. C.R.S. 39-8-108.5. Selecting the Arbitrator: In order to pursue arbitration,you must notify the CBOE of your intent. You and the CBOE select an Arbitrator from the official list of qualified people. If you cannot agree on an Arbitrator, the district court of the county in which the property is located will make the selection. Arbitration Hearing Procedure: Arbitration hearings are held within sixty(60)days from the date the Arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The Arbitrator has the authority to issue subpoenas for witnesses, books, records, documents,and other evidence. He/she also has the power to administer oaths; and all questions of law and fact shall be determined by him/her. The taxpayer shall produce information to support his contention that the property should be valued differently, and the Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5(3)(b.5). The arbitration hearing may be confidential and closed to the public, upon mutual agreement. The Arbitrator's written decision must be delivered to both parties personally or by registered mail within ten (10)days of the hearing. Such decision is final and not subject to review. DocuSign Envelope ID:D37FE870-677A-4D0A-992D-83A0CFD664C1 Fees and Expenses: The arbitrator's fees and expenses, not including counsel fees, are to be paid as provided in the decision. In the case of residential real property, such fees and expenses cannot exceed $150.00 per schedule number. Sincerely, Christina Hooper Senior Assistant County Attorney and Attorney for the Board of Equalization cc: Mark Chapin, Eagle County Assessor DocuSign Envelope ID:D37FE870-677A-4D0A-992D-83A0CFD664C1 COUNTY BOARD OF EQUALIZATION COUNTY OF EAGLE STATE OF COLORADO P.O. BOX 850,EAGLE,COLORADO 81631 July 28, 2021 KAREN JARCHOW PO BOX 1648 EAGLE, CO 81631-1648 Re: Notice of Valuation Change for Schedule Number R067759 Dear Karen Jarchow: In reviewing the 2021 assessment roll,the Assessor discovered an error in your assessment. After comparison with other similar property in Eagle County,the assessor determined that your property was undervalued for tax year 2021.Under authority granted the Eagle County Board of Equalization ("CBOE") in § 39-8-102(1), C.R.S., in order to promote equalization throughout the County, the CBOE adjusted your 2021 value as shown below: Assessor Original Value CBOE New Actual Value Schedule# R067759 Land: $ 0 $0 Improvement: $149,470 $262,830 Total: $149,470 $262,830 In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may select one of the three options outlined below and file within 30 days of the date of the Eagle County Board of Equalization's decision was mailed. BOARD OF ASSESSMENT APPEALS You have the right to appeal the County Board of Equalization's(CBOE) decision to the Board of Assessment Appeals(BAA). Such hearing is the final hearing at which testimony,exhibits,or any other evidence may be introduced. If the decision of the BAA is further appealed to the Court of Appeals, only the record created at the BAA hearing shall be the basis for the court's decision. No new evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1). Appeals to the BAA must be made on forms furnished by the BAA,and must be mailed or delivered within thirty (30) days of the mailing of the decision by the CBOE to: Board of Assessment Appeals, 1313 Sherman Street,Room 315,Denver,CO 80203,Phone: (303)866-5880. The forms are available on the Internet at www.dola.colorado.gov/baa/index.htm#. DocuSign Envelope ID:D37FE870-677A-4D0A-992D-83A0CFD664C1 OR DISTRICT COURT You have the right to appeal the CBOE's decision to the district court of the county wherein your property is located. New testimony,exhibits,or any other evidence may be introduced at the district court hearing. Such hearing is the final hearing at which testimony,exhibits,or any other evidence may be introduced. If the decision of the district court is further appealed to the court of appeals, only the record created at the district court hearing shall be the basis for the court's decision. No new evidence can be introduced at the court of appeals. For filing requirements, please contact your attorney or the clerk of the district court. Further appeal of the district court's decision is made to the court of appeals for a review of the record. C.R.S. 39-8-108(1). OR BINDING ARBITRATION You have the right to submit your case to Arbitration. If you choose this option, the arbitrator's decision is final and your right to appeal your current valuation ends. C.R.S. 39-8-108.5. Selecting the Arbitrator: In order to pursue arbitration,you must notify the CBOE of your intent. You and the CBOE select an Arbitrator from the official list of qualified people. If you cannot agree on an Arbitrator, the district court of the county in which the property is located will make the selection. Arbitration Hearing Procedure: Arbitration hearings are held within sixty(60)days from the date the Arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The Arbitrator has the authority to issue subpoenas for witnesses, books, records, documents, and other evidence. He/she also has the power to administer oaths; and all questions of law and fact shall be determined by him/her. The taxpayer shall produce information to support his contention that the property should be valued differently, and the Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5(3)(b.5). The arbitration hearing may be confidential and closed to the public,upon mutual agreement. The Arbitrator's written decision must be delivered to both parties personally or by registered mail within ten(10) days of the hearing. Such decision is final and not subject to review. DocuSign Envelope ID:D37FE870-677A-4D0A-992D-83A0CFD664C1 Fees and Expenses: The arbitrator's fees and expenses, not including counsel fees, are to be paid as provided in the decision. In the case of residential real property, such fees and expenses cannot exceed $150.00 per schedule number. Sincerely, Christina Hooper Senior Assistant County Attorney and Attorney for the Board of Equalization cc: Mark Chapin, Eagle County Assessor DocuSign Envelope ID:D37FE870-677A-4D0A-992D-83A0CFD664C1 COUNTY BOARD OF EQUALIZATION COUNTY OF EAGLE STATE OF COLORADO P.O. BOX 850,EAGLE,COLORADO 81631 July 28, 2021 MATTHEW MONROE FRAZIER PO BOX 6331 EAGLE,CO 81631-0019 Re: Notice of Valuation Change for Schedule Number R067761 Dear Matthew Monroe Frazier: In reviewing the 2021 assessment roll,the Assessor discovered an error in your assessment. After comparison with other similar property in Eagle County,the assessor determined that your property was undervalued for tax year 2021.Under authority granted the Eagle County Board of Equalization ("CBOE") in § 39-8-102(1), C.R.S., in order to promote equalization throughout the County, the CBOE adjusted your 2021 value as shown below: Assessor Original Value CBOE New Actual Value Schedule# R067761 Land: $ 0 $0 Improvement: $149,470 $262,830 Total: $149,470 $262,830 In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may select one of the three options outlined below and file within 30 days of the date of the Eagle County Board of Equalization's decision was mailed. BOARD OF ASSESSMENT APPEALS You have the right to appeal the County Board of Equalization's(CBOE) decision to the Board of Assessment Appeals(BAA). Such hearing is the final hearing at which testimony,exhibits,or any other evidence may be introduced. If the decision of the BAA is further appealed to the Court of Appeals, only the record created at the BAA hearing shall be the basis for the court's decision. No new evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1). Appeals to the BAA must be made on forms furnished by the BAA,and must be mailed or delivered within thirty (30) days of the mailing of the decision by the CBOE to: Board of Assessment Appeals, 1313 Sherman Street,Room 315,Denver,CO 80203,Phone: (303)866-5880. The forms are available on the Internet at www.dola.colorado.gov/baa/index.htm#. DocuSign Envelope ID:D37FE870-677A-4D0A-992D-83A0CFD664C1 OR DISTRICT COURT You have the right to appeal the CBOE's decision to the district court of the county wherein your property is located. New testimony,exhibits,or any other evidence may be introduced at the district court hearing. Such hearing is the final hearing at which testimony,exhibits,or any other evidence may be introduced. If the decision of the district court is further appealed to the court of appeals, only the record created at the district court hearing shall be the basis for the court's decision. No new evidence can be introduced at the court of appeals. For filing requirements, please contact your attorney or the clerk of the district court. Further appeal of the district court's decision is made to the court of appeals for a review of the record. C.R.S. 39-8-108(1). OR BINDING ARBITRATION You have the right to submit your case to Arbitration. If you choose this option, the arbitrator's decision is final and your right to appeal your current valuation ends. C.R.S. 39-8-108.5. Selecting the Arbitrator: In order to pursue arbitration,you must notify the CBOE of your intent. You and the CBOE select an Arbitrator from the official list of qualified people. If you cannot agree on an Arbitrator, the district court of the county in which the property is located will make the selection. Arbitration Hearing Procedure: Arbitration hearings are held within sixty(60)days from the date the Arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The Arbitrator has the authority to issue subpoenas for witnesses, books, records, documents,and other evidence. He/she also has the power to administer oaths; and all questions of law and fact shall be determined by him/her. The taxpayer shall produce information to support his contention that the property should be valued differently, and the Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5(3)(b.5). The arbitration hearing may be confidential and closed to the public, upon mutual agreement. The Arbitrator's written decision must be delivered to both parties personally or by registered mail within ten(10) days of the hearing. Such decision is final and not subject to review. DocuSign Envelope ID:D37FE870-677A-4D0A-992D-83A0CFD664C1 Fees and Expenses: The arbitrator's fees and expenses, not including counsel fees, are to be paid as provided in the decision. In the case of residential real property, such fees and expenses cannot exceed$150.00 per schedule number. Sincerely, Christina Hooper Senior Assistant County Attorney and Attorney for the Board of Equalization cc: Mark Chapin, Eagle County Assessor