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HomeMy WebLinkAboutR24-051 Assessor Generated Petition for Abatement and Refund of Taxes Docusign Envelope ID:D57E3993-9CBF-4ACO-A56C-C7CD90394A32 Commissioner Chandler-Henry moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No. 2024 - 051 RESOLUTION CONCERNING AN ASSESSOR GENERATED PETITION 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, a petition for abatement has been submitted to the Board by the Eagle County Assessor (the "Assessor") for the purpose of correcting erroneous valuation for assessment, irregularity in levying, clerical errors and/or overvaluations discovered by the Assessor; and WHEREAS, the Board has considered the recommendation of the Assessor with respect to the abatement petition submitted by the Assessor, and such recommendation is 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 recommendation of the Assessor for the schedule number, the tax years and the reasons set forth in the Assessor's recommendation attached hereto as Exhibit "A" and enters an 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 recommendation set forth and attached hereto as Exhibit "A." [Remainder of page left intentionally blank] Docusign Envelope ID:D57E3993-9CBF-4ACO-A56C-C7CD90394A32 MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the 13th day of August, 2024. Signed by: COUNTY OF EAGLE, STATE OF pF QC < COLORADO, By and Through Its BOARD OF COUNTY COMMISSIONERS Signed by: Signed by: ATTEST: �I A;vux 0.,t5ri guff Sdarr ' "'adu'o[r oa au.. By: 81E7B2D718E0473... Clerk to the l oars o'T Matt Scherr County Commissioners Chair DocuSigned by: �¢ r CP4AC120r0M47A. Jeanne McQueeney Commissioner Signed by: ooAoo1rrED04400... Kathy Chandler-Henry Commissioner Commissioner McQueeney seconded adoption of the foregoing resolution. The roll having been called, the vote was as follows: Commissioner Scherr Aye Commissioner McQueeney Aye Commissioner Chandler-Henry Aye This Resolution passed by 3/0 vote of the Board of County Commissioner of the County of Eagle, State of Colorado. 2 Docusign Envelope ID:D57E3993-9CBF-4ACO-A56C-C7CD90394A32 ABATEMENT RECOMMENDATION FORM Assessor Generated 0 Taxpayer Generated 0 Appraiser Patrick Corcoran Date 8/7/24 Schedule R046746 Parcel 2391-284-07-025 Owner PELLICCI, MELISSA Legal FOX RUN MEADOWS PUD Lot: 16 The appraiser has completed their review of the referenced property as of this date and here submits their findings and recommendations as stated below I recommend that the abatement should be: Denial Approved as Submitted Q Approval in Part (Refund different than requested) 2023 ASSESSMENT RATE 6.70% Mill Levy 74.439 TAX AREA CODE 7 Total Actual Value' Assessed Value Taxes Original $7,044,830 $468,320 $34,861.28 Corrected $3,551,900 $234,290 $17,440.32 Abatement $3,492,930 $234,030 $17,420.96 TAX YEAR ASSESSMENT RATE MILL LEVY TAX AREA CODE Total Actual Value Assessed Value Taxes Original $0 $0.00 Corrected $0 $0.00 Abatement $0 $0 $0.00 Basis for my recommendation: The subject's effective square feet was doubled in error. `The actual value in the Assessor's Recommendation section does not include the Senate Bill 23B-01 value adjustments for residential and commercial properties.The assessed value and resulting tax amounts are calculated from the adjusted actual value. Appraisal Manager Approval: C14- Assessor Approval: Docusign Envelope ID:D57E3993-9CBF-4ACO-A56C-C7CD90394A32 PETITION FOR ABATEMENT OR REFUND OF TAXES County:EAGLE Date Received (Use Assessor's or Commissioners'Date Stamp) Section I: Petitioner,please complete Section I only. Date: 08 08 2024 Month Day Year Petitioner's Name: PELLICCI,MELISSA Petitioner's Mailing Address: 577 FOX RUN DR CARBONDALE CO 81623 City or Town State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R046746 FOX RUN MEADOWS PUD LOT 16 2391-284-07-025 577 FOX RUN DR Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the above property for the property tax year 2023 are incorrect for the following reasons: (Briefly describe why the taxes have been levied erroneously or illegally,whether due to erroneous valuation,irregularity in levying, clerical error,or overvaluation. Attach additional sheets if necessary.) ASSESSOR GENERATED ABATEMENT. SUBJECT'S EFFECTIVE SQUARE FEET WAS DOUBLED IN ERROR. Petitioner's estimate of value: $ Value Year I declare,under penalty of perjury in the second degree,that this petition,together with any accompanying exhibits or statements,has been prepared or examined by me,and to the best of my knowledge,information,and belief,is true,correct,and complete. Daytime Phone Number 070 )989-8328 Petitioner's Signature Email love555sarah©gmail.com By Daytime Phone Number J Agent's Signature* Printed Name: Email *Letter of agency must be attached when petition is submitted by an agent. The actual value in the Assessor's Recommendation section does not indude 2023 value adjustments for residential and commercial properties.The assessed value and resulting tax amounts are calculated from the adjusted actual value.If the Board of County Commissioners,pursuant to§39-10-114(1),C.R.S.,or the Property Tax Administrator,pursuant to§39-2-116.C.R.S.,denies the petition for refund or abatement of taxes in whole or in part,the Petitioner may appeal to the Board of Assessment Appeals pursuant to the provisions of §39-2-125,C.R.S..within thirty days of the entry of any such decision.§39-10-114.5(1),C.R.S. Section II: Assessor's Recommendation (For Assessor's Use Only) Tax Year 2023 Actual Assessed >� Original $7,044,830 $468,320 $34,861.28 corrected $3,551,900 $234,290 $17,440.32 Abate/Refund $3,492'930 $234,030 $17,420.96 IN Assessor recommends approval as outlined above. If the request for abatement is based upon the grounds of overvaluation,no abatement or refund of taxes shall be made if an objection or protest to such valuation has been filed and a Notice of Determination has been mailed to the taxpayer,§39-10-114(1XaXIXD),C.R.S. Tax year: 2023 Protest? E No 0 Yes (If a protest was filed,please attach a copy of the NOD.) ❑Assessor recommends denial for the following reason(s): s or s nature 15-OPT-AR No.920-66/17 Docusign Envelope ID:D57E3993-9CBF-4ACO-A56C-C7CD90394A32 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 o r 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 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 ofEAGLE County,State of Colorado,at a duly and lawfully 2024 called regular meeting held on° / / ,at which meeting there were present the following members: Month Day Year Matt Scherr,Jeanne McQueeney& Kathy Chandler-Henry 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 (being present--not present)and Name Petitioner Melissa Pellicci (being present—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--does not agree)with the recommendation of the Assessor, and that the petition be(approved—approved in part—denied)with an abatement/refund as follows: 2023 $234,290 $17,420.96 Signed by: Year Assessed Value Taxes Abate/Refund I,vt l Sdkar Chairperson of the Bo7ard of County Commissioners'Signature Regina 0'Bri 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 14 day of August , 2024 -Signed by: Month Year //,l r!U OQu�ty�f4glyTpyty 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$10,000) The action of the Board of County Commissioners,relative to this petition,is hereby El Approved ['Approved in part$ ❑Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/17 R046746