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Home My WebLink AboutR24-052 Concerning Hearings on Taxpayer Generated Petitions for Abatement and Refund of Taxes Docusign Envelope ID:55875167-ED82-420D-A7F9-3D91C7F60650 Commissioner Chandler-Henry moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No. 2024 - 052 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. §§ 39-1-1 13 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 recommendation; and WHEREAS, the Board has appointed an independent hearing referee experienced in property valuation (the "Referee") to conduct hearings 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 numbers,the tax years,and for the reasons set forth in the Referee's recommendation sheets attached hereto as Exhibit "A" and enters orders with respect to the petitions for abatement in accordance with such recommendations. 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:55875167-ED82-420D-A7F9-3D91C7F60650 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; https://cdola.colorado.gov/assessment-appeals. MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the 20th day of August , 2024. c— Signed by: `- N COUNTY OF EAGLE, STATE OF (71( ( COLORADO, By and Through Its ,aaanf BOARD OF COUNTY COMMISSIONERS Signed by: Signed by: ATTEST: rkotix t' f7 iwA, F9D62F24"6g6110... By: � . Clerk to the Board of Matte gcD7erriaE0v73.. County Commissioners Chair DocuSigned by: 7 r eA4AC120ro0,.. Jeanne McQueeney Comrmissioner Signed by0,A 1,1 ,1 I I N 4" 06A6011TE664405... 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 Commissioners of the County of Eagle, State of Colorado 2 Docusign Envelope ID:55875167-ED82-420D-A7F9-3D91C7F60650 EAGLE COUNTY ABATEMENT HEARING OFFICER WORKSHEET Petitioner: Air Time Holdings, LLC Agent: Daniel, Stevens & Associates Property Address: 180 Offerson Road Unit 24, Beaver Creek Account Number: R017334 Assessor's Original Actual Value: $2,002,380 Tax Year: 2023 Hearing Date: 7/2/2024 Hearing Time: 3:00 PM 1. The Eagle County Assessor was represented at the hearing by: Sarah Harper 2. The Petitioner was: a. [ ] present b. [ ] not present c. [ ] present/represented by: d. [ x] not present/represented by: Daniel, Stevens &Associates 3. Assessor's Recommended Value: $2,002,380 Petitioner's Requested Value: $1,090,000 THE REFEREE FINDS AND RECOMMENDS THAT THE PROPER ACTUAL VALUE OF THE PROPERTY IS: Total Actual Value: $2,002,380 IT IS THEREFORE RECOMMENDED that for the above-stated reasons, the Petition for Abatement is: a. [ ] Approved and the value of the subject property is reduced as set forth in the Findings and Recommendations herein b.[ ] Approved in part as set forth in the Findings and Recommendations herein c.[ x ] Denied after abatement hearing 1 Docusign Envelope ID:55875167-ED82-420D-A7F9-3D91C7F60650 REFEREE: 7/3/2024 Willem L. van der Hoeven Date 3 Docusign Envelope ID:55875167-ED82-420D-A7F9-3D91 C7F60650 • PETITION FOR ABATEMENT OR REFUND OF TAXES NEMO Eagle Countyg Date Received (Use Assessors or Canvnisseners'Date Stamp) 'I Section I: Petitioner,please complete Section I only. MAY 1 7 2`^ 9 Date: 05/10/2024 ►aonth Day Year EAGLE COUNTY ASSESSOR Petitioners Name:AIR TIME HOLDINGS LLC Petitioners Mailing Address: 9311 San Pedro Ave, Ste 725 San Antonio TX 78216 City a Town State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R017334 180 Offerson Rd #24 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„2fl27_are incorrect for the following reasons: (Briefly describe why the taxes have been levied erroneously or ilegally,whether due to erroneous valuation,irregularity in levying, derical error,or overvaluation. Attach additional sheets if necessary.) TILE ASSESSOR DID NOT PROPERLY CONSIDER TI IE COST,MARKET AND INCOME APPROACH TO VALUE OR OTHER ASPECTS OF Ti IE PROPERTY IN QUESTION Petitioner's estimate of value: $ 1,090,000 (2023) 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( ) Petitioner's SignatureQ Email �r By sp i�`� Daytime Phone Number(303 ) 347-1878 'gent` -6�" Email infoAstevensandassoc.com 'Letter of agency must be attached when petition is submitted by an agent. If the Board of County Commissioners,pursuant to§39-10.114(1),C R S.or the Property Tax Administrator.pursuant 10§39.2.116.C R.S.. denies the petition for refund or abatement of taxes in whole or in pan.the Petitioner may appeal b the Board of Assessment Appeals pursuant to the provisions of§39-2.125.C R.S..within thirty days of the entry d any such decision.§39.10-114.5(1).C RS. Section II: Assessor's Recommendation (For Assessor's Use Only) *The actual value in the Assessor's Tax Year 2023 Recommendation sections does not include wag the Senate Bill 23B-01 value adjustments for residential and commercial properties. The Original $2,002,380 S130.470 S7 789.72 assessed value and resulting tax amounts are calculated from the adjusted actual value. Corrected $2,002,380 $130,470 $7,789.72 Abate/Refund ,$0 , Y 0 $0 ❑Assessor recommends approval as outlined above. If Me meouest br abatement is based upon the grounds of overvaluaticn.no abatement or refund of taxes stall be made t an obiedion or protest to such valuation has been tied and a Notice of Detenrnnalon has been mailed to Me taxpayer.§39.10-114(1 xaXIXD).C.R S. Tax year: Protest? 0 No 0 Yes (If a protest was filed.please attach a copy of the NOO.) ®Assessor recommends denial for the following reason(s): *See attached recommendation sheet. Asses is or • •- 15.OPT-AR Na 92046115 .4 Docusign Envelope ID:55875167-ED82-420D-A7F9-3D91C7F60650 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 In: 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 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 07/ 02 /2024 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 (not present)and Name Petitioner Air Time Holdings LLC (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: 2023 $130,470 $0 p-Signedby: Year Assessed Value Taxes Abate/Refund MAR. S'a ,,„ i Chaltparr bbg78,'A4iftik rof County Commissioners'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 Signed by: this 20 day of August , 2024 . Month Year p, "t O..t vr riuA, Co Iilt`i@rC,ounty 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$10,000) The action of the Board of County Commissioners,relative to this petition,is hereby ❑Approved ❑Approved in part$ El Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/17 R017334 Docusign Envelope ID:55875167-ED82-420D-A7F9-3D91C7F60650 EAGLE COUNTY ABATEMENT HEARING OFFICER WORKSHEET Petitioner: George Ferris,NJT Property,LLC Agent: Andrew Atkins, Garfield&Hecht, P.C. Property Address: 52 Greystone Court, Beaver Creek Account Number: R029511 Assessor's Original Actual Value: $6,876,080 Hearing Date: 6/27/2024 Hearing Time: 10:30 AM 1. The Eagle County Assessor was represented at the hearing by: Sarah Harper 2. The Petitioner was: a. [ ] present b. [ ] not present c. [x] present/represented by: Andrew Atkins, Garfield & Hecht,P.C. d. [ ] not present/represented by: 3. Assessor's Recommended Value: $6,876,080 Petitioner's Requested Value: $5,680,800 THE REFEREE FINDS AND RECOMMENDS THAT THE PROPER ACTUAL VALUE OF THE PROPERTY IS: Total Actual Value: $6,292,880 1 Docusign Envelope ID:55875167-ED82-420D-A7F9-3D91C7F60650 IT IS THEREFORE RECOMMENDED that for the above-stated reasons,the Petition for Abatement is: a. [ ] Approved and the value of the subject property is reduced as set forth in the Findings and Recommendations herein b. [ x ] Approved in part as set forth in the Findings and Recommendations herein c. [ ] Denied after abatement hearing REFEREE: 7/1/2024 Willem van der Hoeven Date 3 Docusign Envelope ID:55875167-ED82-420D-A/F9-31391C/F60650 PETITION FOR ABATEMENT OR REFUND OF TAXES RECEIVED County:Eagle Date Received(Use Assent" Commissioners pate atwn*.a 1 R 2 3 2024 Section 1: Petitioner,please complete Section I only. EAGLk COUNTY ASSESSOR Data: April 23,2024 Month Day Year Petitioners Name: NJT Property LLC do George Ferris Petitioner's Mailing Address: 9408 Firelhom Ct Potomac MD 20854 City or Town State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R029511:2103-192-10-001 52 Greystone Ct,I/52,Beaver Creek.Colorado 81620 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 mn 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.) Please see attached cover letter. Petitioner's estimate of value: $5.2311298.56 f 2023 ) Value Year I dedare,under penalty of perjury in the second degree,that this petition,together with any accompanying exhibits or statements,has been prepared or examined by me.and to the best of my knowledge,information,and belief,is true,correct.and complete. Daytime Phone Number I Petitlonera Signature Email By Daytime Phone Number(970 945-2248 Agents Signature' Printed Name: Trevor Lambirth Email tlambirth@garfieldhecht.com 'Letter of agency must be attached when petition Is submitted by an agenL If the Bosh of County Commissioners,pursuant to§39-10-114(1),C..R,$.,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 dirty days of the entry of any such derision,§39-10-114.5(1),C.R.S. Section It: Assessor's Recommendation (For Assessor's Use Only) *The actual value in the Assessor's Tex Year 2023 Recommendation sections does not d IM include the Senate Big 234-01 value Original $6,876,080 $457,010 $27,285.00 adjustments for residential and commercial properties. The assessed Corrected $6,876,080 $457,010 $27,285.00 value and resulting tax amounts are Abate/Refund $0 $0 $0 calculated from the adjusted actual value. 0 Assessor recommends approval as outlined above. If the requital 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 Ned and a Notice of Determination has been mailed to the taxpayer,§39-10-114(1)(a)(I)(0)CAS- Tax year_ Protest? 0 No 0 Yea(If a protest was filed,please attach a copy of the NOD.) ®Assessor recommends denial for the following reason(s): ,dst�-/ AiMsora.2 sputy 40e.11 n 15.OPT-AR No.920.65/17 Docusign Envelope ID:55875167-ED82-420D-A7F9-3D91C7F60650 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 or 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 of EAGLE County,State of Colorado,at a duly and lawfully called regular meeting held on 06/ 27 /2024 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 (not present)and Name Petitioner NTJ Property LLC (being 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(approved in part)with the recommendation of the Assessor,and that the petition be(approved in part)with an abatement/refund as follows: 2023 $417,940 $ 2,332.68 "--Signed by: Year Assessed Value Taxes Abate/Refund Autt Sauxr Cha ri pERVP6Wbiii rltof County Commissioners'Signature 1 Regi na O'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 20 day of August 2024 "—Signed by: Month Year � ITr151fiLUA. County yu ynty 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$10,000) The action of the Board of County Commissioners,relative to this petition,is hereby ❑Approved 0 Approved in part$ 0 Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/17 R017334 Docusign Envelope ID:55875167-ED82-420D-A7F9-3D91C7F60650 EAGLE COUNTY ABATEMENT HEARING OFFICER WORKSHEET Petitioner: Belinda A. Begley& Robert K. Hirsch Trust Agent: None Property Address: 373 Sopris Circle Account Number: R054641 Assessor's Original Actual Value: $2,026,910 Note that there were two hearings for this Petitioner since there were issues distributing the hearing materials. First Hearing Date: 6/11/2024 First Hearing Time: 10:00 AM Second Hearing Date: 7/2/2024 Second Hearing Time: 4:30 PM Tax Year: 2023 1. The Eagle County Assessor was represented at the hearing by: Patrick Corcoran 2. The Petitioner was: a. [x] present for the first hearing b. [x ] not present for the second hearing c. [ ] present/represented by d. [ ] not present/represented by 3. Assessor's Recommended Value: $2,026,910 Petitioner's Requested Value: $1,721,250 THE REFEREE FINDS AND RECOMMENDS THAT THE ACTUAL VALUE OF THE PROPERTY IS: Total Actual Value: $2,026,910 1 Docusign Envelope ID:55875167-ED82-420D-A7F9-3D91C7F60650 IT IS THEREFORE RECOMMENDED that for the above-stated reasons, the Petition for Abatement is: a. [ ] Approved and the value of the subject property is reduced as set forth in the Findings and Recommendations herein b. [ ] Approved in part as set forth in the Findings and Recommendations herein c. [x ] Denied after abatement hearing REFEREE: 7/3/2024 Willem L. van der Hoeven Date 3 Docusign Envelope ID:55875167-ED82-420D-A7F9-3D91 C7F60650 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: Month Day Year Petitioner's Name: BELINDA A.BEGLEY&ROBERT K.HIRSCH TRUST Petitioner's Mailing Address: 3 73SOPRIS C R BASALT CO 81621-8376 City or Town State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R054641 12465-023-28-011 000373 SOPRIS CIR SOPRIS MEADOW ONE FIL 2,LOT 57 • 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 t0" 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.) 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 f Petitioner's Signature Email By Daytime Phone Number( 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 Commssioners,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 ctu I Assessed Tax Original $2,026,910 $132,120 $11,060.68 Corrected $2,026,910 $132,120 $11,060.68 Abate/Refund $� $0 $0 ❑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(1 XaXIXD),C.R.S. Tax year: 2023 Protest? jt No 0 Yes Of a protest was filed,please attach a copy of the NOD.) m Assessor recommends denial for the following reason(s): *See attached recommendation form. &Aare' Stall :a✓tN� 15-OPT-AR No.920.66117 Docusign Envelope ID:55875167-ED82-420D-A7F9-3D91C7F60650 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 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 07/02 /2024 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 (not present)and Name Petitioner Belinda A. Beagley& Robert K. Hirsch Trust (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: • 2023 $132,120 $0 Signed by: Year Assessed Value Taxes Abate/Refund I MAR- auxr Chairperson of the Board3of County Commissioners'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 20 day of August 2024 ,-signed by: Month Year tp ; /A r tQ,, Cothaty.QIIKkjapttlftmlocounty 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 R054641 Docusign Envelope ID:55875167-ED82-420D-A7F9-3D91C7F60650 EAGLE COUNTY ABATEMENT HEARING OFFICER WORKSHEET Petitioner: 2358 South University Apartments, LLC Agent: Conner, Stevens &Associates Property Address: 126 Riverfront Lane,Unit 821, Avon Account Number: R063359 Assessor's Original Actual Value: $1,730,080 hearing Year: 2023�� Hearing he Eagle 2 aunty Assessor was represented aUhe heari by Lisa Schober Nearing ime: 2. The Petitioner was: a. [ ] present b. [ ] not present c. [ ] present/represented by: d. [ x] not present/represented by: Conner, Stevens & Associates 3. Assessor's Recommended Value: $1,730,080 Petitioner's Requested Value: $1,500,000 1 Docusign Envelope ID:55875167-ED82-420D-A7F9-3D91C7F60650 • recerrED PETITION FOR ABATEMENT OR REFUND OF TAXES County, Eagle Date Received MAY 1 7 2024 (Use Assessor's or Co rmissoners'Date Stamp) Section I: Petitioner,please complete Section I only. EAGLE COUNTY ASSESSOR Date: 05/10/2024 Month Day Yew Petitioners 2358 SOUTH UNIVERSITY APARTMENTS LLC Petitioner's Mailing Address: 333 Ivy St Denver CO 80220 Ci ty or Town State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R063359 126 Riverfront Lane,Unit 821 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 71)73 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.) TI(E ASSESSOR DID NOT PROPERLY CONSIDER TI(E COST,MARKET AND INCOME APPROACI I TO VALUE OR OTI IER ASPECTS OF TI IE PROPERTY IN QUESTION Petitioner's estimate of value: S 1'500'000 (2023) 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' Petitioner's Signature f�� Email By /� ��jv" y' Daytime Phone Number j 303 347-1878 Agent's tin,6turi' Email infoPstevensandassoc.com 'Letter of agency must be attached when petition is submitted by an agent If tae Board of County Commissioners.Diary to§39.10.114(11 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 n part,tie Petitioner may appeal b the Board of Assessment Appeals pursuant to the provisions d§3942-125.C R.S.,veto 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) The actual value in the Assessor's Tax Year 2023 Recommendation section does not include Ask the Senate Bill 23B-01 value adjustments for residential and commercial properties. The original $1,730,080 $112,230 $13,856.60 assessed value and resulting tax amounts are cakulated from the adjusted actual Corrected $1,730,080 $112,230 $13,856.60 value. AbatelRdund $0 $0 $0 ❑Assessor recommends approval as outlined above. If the request for abatement is based upon the glands of overvatuabon,no abatement or refund of taxes snag be made if an obpctwn or Probst to sudi valuation has been fled and a Notice of Determination has been mailed to the taxpayer.§39-10-114(1 xaxl)(D),C R S. Tax year Probst? 0 No 0 Yes (If a protest was riled,please attach a copy of the NOD,) M Assessor recommends denial for the following reason(s): r 'See attached recommendation sheet. ita .M 4 / 14, .. 15-OPT-AR No.9206615 1 r Docusign Envelope ID:55875167-EI 82-420D-A7F9-3D91C7F60650 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 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 07/ 02 /2024 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 (not present) and Name Petitioner 2358 South University Apartments LLC (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: 2023 S112.230 S 0 Signed by: Year Assessed Value Taxes Abate/Refund I lt4 l J Chairpers1/461W4iNtrthicRof County Commissioners'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 20 day of August 2024 Signed by: Month Year 0-1 �7Vlt,lA, County C rli' lleintiy8gagbty 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 R063359 Docusign Envelope ID:55875167-ED82-420D-A7F9-3D91C7F60650 THE REFEREE FINDS AND RECOMMENDS THAT THE PROPER ACTUAL VALUE OF THE PROPERTY IS: Total Actual Value: $1,730,080 IT IS THEREFORE RECOMMENDED that for the above-stated reasons, the Petition for Abatement is: a. [ ] Approved and the value of the subject property is reduced as set forth in the Findings and Recommendations herein b. [ ] Approved in part as set forth in the Findings and Recommendations herein c. [x ] Denied after abatement hearing REFEREE: p2-40-1-4-24- 7/3/2024 Willem L. van der Hoeven Date 2