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HomeMy WebLinkAboutR24-097 Concerning Hearings on Taxpayer Generated Petitions for Abatement and Refund of Taxes - David Mafrige Docusign Envelope ID:BA05D227-3489-4D15-BFE0-3DA752BFBD32 Commissioner McQueeney moved adoption Of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE,STATE OF COLORADO Resolution No.2024 - 097 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, this petition for abatement has been submitted to the Board by the taxpayer for the purposes of correcting alleged erroneous valuations for assessment, irregularity in levying, clerical errors and/or overvaluations; and WHEREAS, said petition has been previously submitted to the Eagle County Assessor (the "Assessor") for consideration and recommendation; and WHEREAS, for the reasons stated in the Assessor's recommendation attached hereto as Exhibit A, the Assessor recommended an adjusted valuation acceptable to the taxpayer; and WHEREAS, based on the Assessor's recommendation, the taxpayer waived the right to a hearing on the petition for abatement. 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 year and for the reasons set forth in the Assessor's recommendation sheets attached hereto as Exhibit"A" and enters order with respect to the petition for abatement in accordance with such recommendation. THAT, for the order issued by the Board in which an adjustment to the Petitioner's 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:BA05D227-3489-4D15-BFE0-3DA752BFBD32 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,and 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 17th day of December,2024. "--- Signed by: F ��: COUNTY OF EAGLE, STATE OF ti` COLORADO, By and Through Its e.00.P.. BOARD OF COUNTY COMMISSIONERS ` p—Signed by: c —Signed by:ATTEST: 'e,A; 611 tvi uA, MAR-By. S `—F9062F246896440.. - -81E7B2D718E0473... Clerk to the Board of i Matt Scherr County Commissioners Chair DocuSigned by: �t.l�y cy. ,Q" Ca _ CA4AC128FSAA47A... Jeanne McQueeney Commissioner Signed by: CLUA4111,r4lAitni— 86A681FFEB84403... — Kathy Chandler-Henry Commissioner Commissioner Chandler-Henry 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:BA05D227-3489-4D15-BFE0-3DA752BFBD32 RECORD PETITION FOR ABATEMENT OR REFUND OF TAXES JUL 10 2024 twourMy.Eagle County Dale Received ���j�//►��► �/yy a�a�, (Use Assessor's er Conrsml0nrs Caw stiOG E COUNF I R pop 1, PetRio�pr,please complete Section I only. Date' 7 I to �,,01 Meath Day Year Petitioner's Name Mahtge,David Z..SR Petitioners morns Address do Tax Advisors 203 SE Park Plaza Dr Ste 230 Vancouver Washington 98884 Ciy in Town State Zip Ceee SCHEDULE OR PARCEL NUSIBEROO PROPERTY ADDRESS OR LEGAL DESCRIPTION Of PROPERTY R031467 474 HiHtxest Dr Basalt CO S1621 Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the above properly for the property tax year au. are incorrect for the following reasons' (Briefly describe why . the taxes have been levied erroneously or Regaly.whether due to erroneous valuation. irregularity in levying. clerical error,or overvaluation. Attach additional sheets if necessary) Subsid property was purchased in November 2022 for$4.5 million in a listed,market sale.See attached settlement statement Therefore the value as of January 1 2023 was S4.500.000 Owner respectfully requests a reduction in • actual value to 54.5 million Petitioner's estimate of value: $4,500,000 — (102 St Vann Year I decla►e,under penally of perpry r the second degree.that Vvs 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.rs true.correct,and complete. See attached Agent autnoazation Daytime Phone Number Poido ner's Signature Email 8T a sigma -/ �CPA Daytime Phone Number 360 750-6884 Printed Name: Gregory A.Damico Email gdarnico@taxadwsorsepe.com __ 't'taller or agency must be attached when pe*ion is sebma tred by an agent. The must value in lee Assesses Recommendation moan does not include 2023 mho adrywnenu for residential and comma* properties The assessed value and rnulang to amounts are calculated boa the erAusted Marred Mittel(Ike Board al County Commissioners.pursuer*10$39.101tam.CA S.at sue Po:party Tax Adwmsbstor,pursuant to 9 39-2 1 to C.R S.delves ale petition for relund or abatement of uses in rinse arse part.lhs Pehmoner may spout to the fiord of Assessment Appals pursuant to ere poolroom of $392.12S.C RS.,wdhh thin days oldie entry d any such decision g 39-10.114 Yip C R S . ,Sectors N: Assessor's Recommendation (For Assessor's Use OnlY) i Tax Year 2023 . r t Asia Aswseb lam f ( (Waal $7,272,430 $483,570 $40,483.04 1 corrscld $4,411,370 $291,880 $24,435.32 Awwaalund A $19j,,f9Ve„ .$16,047.72 a Assessor recommends approval as outlined above. t i d the request for ebaNnrenl Is Used upon the grounds of owerwiwteon no abatement or refund of tames sada be Trade d an obiectton or protest' Ito suns valuation Ms been Hod andal a Notice of DeNeNnation has been maned to Me Impart..$39.10.114(t)tahlkol.C R.S Taa year: 2023,Protest? Pi No 0 Yes(it a protest was teed,please Mach a copy of the NOD.) I❑Assessor recommends denial for the following reason(s): As sees Of % ! • AR No 920.66/17 --�� Docusign Envelope ID:BA05D227-3489-4D15-BFE0-3DA752BFBD32 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III 1 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 thing such petition,§39.1-113(1.7),C.R.S. Section lit: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to 510.000) 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 abatementlrefund of: • Tax Year foal Assessed Original • Corrected AbatelRefund Note:The total tax amount does not Include accrued interest,penalties,and fees associated with late andrordelinquent 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 12 / 17 / 24 ,at which meeting there were present the following members: Month Day Year Matt Scherr, Jeanne McQueeney and 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 DAVID Z.MAFRIGE,SR (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 S291,880 $16,047.72 Signed by: Year Assessed Value Taxes AbatefRefund hag s dux?, f'JTt 6ilgolfdi►d of County Commissioners'Signature I,. Reg i 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 17th day of December , 2024 Signed by: Month Year j (4L&4 t-r u • Countyisrayats'raty 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-OPT-AR No.920-66117 Docusign Envelope ID:BA05D227-3489-4D15-BFE0-3DA752BFBD32 ABATEMENT RECOMMENDATION FORM Assessor Generated 0 Taxpayer Generated 0 Appraiser Patrick Corcoran Date 8/23/24 Schedule R031467 Parcel 2465-123-01-001 Owner MAFRIGE, DAVID Z, SR Legal Subdivision:Aspen Junction Subdivision Block: 3, Lot: 11 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 El Approved as Submitted ISI Approval in Part (Refund different than requested) 2023 ASSESSMENT RATE 6.70% Mill Levy 83.717 TAX AREA CODE 081 Total Actual Value Assessed Value Taxes Original $7,272,430 $483,570 $40,483.04 Corrected $4,411,370 $291,880 $24,435.32 Abatement $2,861,060 $191,690 $16,047.72 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 construction quaility was overstated in the last reappraisal `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: (4241 �_ Assessor Approval: /./ /: / �� Docusign Envelope ID:BA05D227-3489-4D15-BFE0-3DA752BFBD32 Eagle County Assessor's Office 111111c 970-328-8640 970-328-8667(f) assessor@eaglecounty.us EAGLE COUNTY www.eaglecounty.us November 12, 2024 David Z.Mafrige,SR 1250 Wood Branch Park Dr Ste 100 Houston, TX 77079-1207 RE: Petition for Abatement and Refund of Taxes, R031467 Dear Petitioner, The Eagle County Assessor's Office has reviewed the Petition for Abatement and Refund of Taxes("Abatement Petition")that you filed for the above reference property. Enclosed is a copy of the Abatement Petition containing the details of the Assessor's Recommendation. Please review the following options and indicate your choice by initialing on the appropriate line, as well as signing and dating the applicable lines where indicated. X I accept the Assessor's recommended adjusted value per the enclosed abatement recommendation. Petitioner acknowledges that no hearing will be scheduled and that the County Board of Commissioners will approve the petition. I do not agree with the Assessor's adjusted value and request a hearing of my petition before an independent hearing officer appointed by the Board of County Commissioners. Further rights to appeal in accordance with the statutes will be preserved. I request an Administrative Denial of the abatement petition. Petitioner acknowledges that no hearing will be scheduled before the Board of County Commissioners. Further rights to appeal in accordance with the statutes will be preserved. I wish to withdraw my petition, thus ending any further appeal. Daniel Polityka 11/15/2024 Signature Date Dan Polityka appeals@taxadvisorscpa.com Print Name Email Please return this form on or before(12/3/2024)to the Eagle County Assessor's Office by mail,fax or email to assessor@eaglecounty.us. The next steps in the process depend on your choice above. If you accept the assessor's recommendation, your petition will be brought before the County Board of Commissioners for approval. Once approved by resolution, your petition will be sent to the Colorado Department of Property Taxation (DPT)for final approval. If approved by the DPT,the valuation shall be binding with respect to the tax year(s) indicated on the recommendation form. If you do not agree with the Assessor's recommendation and wish to request a hearing before an independent hearing officer appointed by the Board of County Commissioners, a hearing will be scheduled by the County Board of Commissioners'Administration Office. Further correspondence and a notice of hearing will follow. • 500 Broadway, P.O. Box 449, Eagle,Colorado 81631 Docusign Envelope ID:BA05D227-3489-4D15-BFEO-3DA752BFBD32 If you request an Administrative denial, you will receive a denial letter from the County Board of Commissioners, thus satisfying the matter at the county level. You will then have the right to appeal the matter to the Colorado Board of Assessment Appeals. Directions on how to appeal to the Colorado Board of Assessment Appeals will be included with the denial letter. If you have any questions please contact me. Monica Jacox Abatement Administrator 970-328-8662 monica.iacox(a�eaglecountv.us cc: Grefory A. Damico, Tax Advisors PLLC Docusign Envelope ID:BA05D227-3489-4D15-BFE0-3DA752BFBD32 June 23, 2023 Eagle County Assessor's Office P.O. Box 449 Eagle, CO 81631 Re: Mafrige, David Z., Sr Account No (s): R031467 Address: 474 Hillcrest Dr Dear Assessor: Please be advised that Tax Advisors, PLLC is hereby authorized to represent us in real and personal property tax matters related to the above-captioned account for the 2022, 2023, and 2024 Tax valuation years. Greg Damico, Portia Howard, Greg LeBlanc, Mike De Salvo, Dan Polityka, Costel David, Ally Robbin, Beau Walsh, or Cole Dorman with Tax Advisors, may be reached at (360)750-6884. Additionally, please mail all appeals-related correspondence to: Tax Advisors, PLLC 203 SE Park Plaza Drive, Suite 230 Vancouver, WA 98684 Thank you and please call with any questions. Very Truly Yours, , /V-71- ) ignature ,' 06/0(4/C. Printed Name Title