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HomeMy WebLinkAboutR25-013 Concerning Hearings on Taxpayer Generated Petition for Abatement and Refund of Taxes-Evan Lukasik Docusign Envelope ID:4F315400-D32C-4FE9-ACF2-02D867F8E52E Commissioner Scherr moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No. 2025 - 013 RESOLUTION CONCERNING HEARINGS ON A TAXPAYER 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, various 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 a hearing 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 number, the tax year and for the reason set forth in the Referee's recommendations sheet attached hereto as Exhibit "A" and enters 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 recommendations set forth and attached hereto as Exhibit"A." 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 Docusign Envelope ID:4F315400-D32C-4FE9-ACF2-02D867F8E52E 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. MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the 4th day of February , 2025. Signed by: so COUNTY OF EAGLE, STATE OF COLORADO, By and Through Its ,,o° BOARD OF COUNTY COMMISSIONERS Signed by: DocuSigned by: ATTEST: 5fau,I ,�Dln i s By: C"""" �"",s 2ALSn9Eb�8°lMt7... C1"1C128F8M17/`. Stacey Jones Jeanne McQueeney Chief Deputy Clerk and Recorder Chair Signed by: 'raw d%4 CD9995F4BF5F448... Tom Boyd Commissioner rSigned by: 81E7B2D718E0173... Matt Scherr Commissioner Commissioner Boyd seconded adoption of the foregoing resolution. The roll having been called, the vote was as follows: • Commissioner McQueeney Aye Commissioner Boyd Aye Commissioner Scherr 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:4F315400-D32C-4FE9-ACF2-02D867F8E52E EAGLE COUNTY ABATEMENT HEARING OFFICER WORKSHEET Petitioner: Evan Lukasik Agent: None Property Address: 55 W. Timber Draw and 75 W. Timber Draw Account Number: R040485 and R040486 Assessor's Original Actual Value: R040485: $510,000; R040486: $510,000 Tax Year: 2023 Hearing Date: December 4, 2024 Hearing Time: 9:00am 1. The Eagle County Assessor was represented at the hearing by: Andie Noakes 2. The Petitioner was: a. [X] present b. [ ] not present c. [ ] present/represented by: d. [ ] not present/represented by: 3. Assessor's Recommended Value: $510,000 4. Petitioner's Requested Value: $288,000 Docusign Envelope ID:4F315400-D32C-4FE9-ACF2-02D867F8E52E 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: 12-31-2024 Date 2 Docusign Envelope ID:4F315400-D32C-4FE9-ACF2-02D867F8E52E RECEIVED PETITION FOR ABATEMENT OR REFUND OF TAXES county.Eagl a Date Received SEP 2 6 2024 (Us rn e Assessor's or Com 'ssloners'Date Stap) Section 4 Petitioner,please complete Section t only. EAGLE CmOUNTY ASSESSOR pate' September 26,2024 • Month Day Year Petitioner's Name. Evan Lukasik ' Petitioner's Mailing Address' 16375 Viansa Way Unit 201 Naples FL 34110 City or Town State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY 2107-I 13-05-003 75 W limber Draw 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'r 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) Petition is based on erroneous valuation for assessment. See attached. Petitioner's estimate of value: $288,000 L2023 _) Value Year I declare,under penalty of perjury in the second degree.that this petition,together with any accompanying exhibits or statemen -as been pre d examined by me.and to the best of my knowledge,information.and belief.Is true.a •and complete �-Petidon�.r signature ,( Daytime Phone Number( 214)293-2336 Emailevanllukasik@gmail.com By Daytime Phone Number I ) Agent's Signature' • Printed Name; Email *Letter of agency must be attached when petition le submitted by an agent. The actual value in the Assessors Recommendation section does riot include 2023 value adjustments for resdenbal and commercial properbes.The assessed value end resulting lax amounts are calculated from the adjusted actual value If the Board of County Commissioners.pursuant to§39.10-1140),C.R.S..or the Property Tax Administrator.pursuant to§39.2.1/6.C R.S.dames the petition for refund or abatement of lases 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.§39.10-114.6(1).C R.S. Section II: Assessor's Recommendation (roc A is Use Only) Tax Year 2023 ►I . tut Assessed Igg original $510,000 $142,290 $11,552.40 . Corrected $510,000 $142,290 $11,552.40 Abate+Retund $0 $0 $0 0 Assessor recommends approval as outlined above. If the request for abatement Is based upon Bee grounds of overvaluation.no abatement or refund of taxes shall be made if an oblechcn ot protest to such valuation has been Ned end a Meta of Determine en has been mated to the taxpayer.§39.10-114(Iga)I0101.C R.S Tax year;2023 Protest? 0 No ®Yes (If a protest we*filed,please attach a copy of the NOD.) ®Assessor recommends denial for the following reason(s): See attached Recommendation Form Q i aeaeaor a or Deputy Ass ssor's 8 attire 1s.0T.AR No.920-54rl 7 Docusign Envelope ID:4F315400-D32C-4FE9-ACF2-02D867F8E52E FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY Memos III garden Iv must be Every petition for aoatemant or Mind Sled pursuant to f 39.10.114.C.D.S.shall beaded upon ourauanl lo tie provision of this section by tie Soerd or County Commissioners or the Amnia.es epprepdele.within six mood*tithe dale of hull such petition.,Whit-113(1.7).C.R.S. Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to S18,000) The Comm ssloners of County authorize the Assessor by Resolution No. to wow petitions for abatement or refund and to settle by written mutual agreement any such petition abatement or refund imarralttoont of'$iu.>00•br less per tract,parcel,cc bid land or per schedule of personal property,in accordance with§394-113(1.5).C.R S. The Assessor and Petitioner mutually agree to the values and tax abatementlrefund of: Tax Year dad AmamijaK Odgmal Corrected AbsONRefund Note The total um,mount does not include named merest.penalties.and fees associated with late antler delinquent Nix payments.I eppeceble.Reese corded the County Treasurer for V payment Information Petttisner's Signature Oats AMINO?,Of Deputy Assessor's Signature Date a S.aion IV: Decision of the County Commissioners (Must be completed*Section Ile does not apply) Eagle WHEREAS.the County Commissioners of Ea g County.State of Colorado,at a duly end lawfully called regular meeting held on 2 I 4 !2025 et which meeting there were present the following members: Month Day Year Jeanne McQueeney,Tom Boyd,Matt Scherr _ 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 Nana petitioner _Evan Lukasik (being present—not present),and WHEREAS,the said Name County Commissioners have-eerefully considered the within petition,and are My 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 abalemenUrefund as follows: 2023 $510,000 $0 DocuSigned by: Year Amassed Value Taxes AbetsRdund ge C l`�Hperson o r1 a soardior County Commissioners'Signature Stacey Jones County Clerk and Ex-ONicio Clerk of the Board of County Commissioners in end for She aforementioned county,do hereby certify that the above and foregoing order is truly copied from the record of the proceedings of the Board of County Commissioners. IN WITNESS WHEREOF,I have hereunto set my hand and affixed the seal of said County this 4th de or February , 2025 Signed by: Month Year ('1 Aos • gl 1 asdlX, uty.County Clerk's Signature Note: Abatements greater then S10.000 per schedule.per year.must be submitted in duplicate to the Property Tax Administrator toe review. �,ctton V: Action of the Property Tax Administrator (For ell abatements greater than S10AOe) The action of the Board of County Commissioners,relative to this petition,is hereby 0 Approved ❑Approved In pert$ 0 Denied for the following reason(s): Semelaryys SipWws Properly Tax/ldministratofs Signature Otte tsafeJli No.92066f17 Docusign Envelope ID:4F315400-D32C-4FE9-ACF2-02D867F8E52E ATTACHMENT TO PETITION FOR ABATEMENT OR REFUND OF TAXES Parcel Number*: 2107.113-05-003 Addressdll:75 W Timber Draw Brief description of why the taxes have been levied erroneously or illegally: This petition for abatement of property taxes is based upon erroneous valuation for assessment. Colorado statutes and Court of Appeals decisions require that,barring a physical change or unusual circumstances, the value of the property must be the same in both years of a valuation period. No such physical change or unusual circumstances occurred at this property. The years of this valuation period are 2023 and 2024. Property taxes for 2023 were paid when they were due based on the assessor's valuation of$510,000 for the property above. In 2024, I appealed the valuation for the property to the Eagle County Board of Equalization("CBOE"). The CBOE directed the Assessor to adjust the valuation for the subject property to$288,000 for 2024. As a matter of law,absent unusual conditions that are not at issue here,the assessments for 2023 and 2024 must be the same. More specifically,the 2023 value is erroneous based on the Court of Appeals'ruling in Cherry Hills Country Club v Arapahoe County that the valuation of a taxpayer's property should be the same for both years in a tax cycle,absent limited statutory exceptions that do not apply in this case. Therefore,the value of the subject property for tax year 2023 should be adjusted to$288,000. ADDITIONAL NOTES AND REFERENCES:The Court of Appeals' rulings in Boulder Country Club v Boulder County Board of Commissioners and in Cherry Hills Country Club v Arapahoe County,as well as several State of Colorado Board of Assessment Appeals'Orders,support this petition and are referenced as part of this petition. Docusign Envelope ID:4F315400-D32C-4FE9-ACF2-02D867F8E52E ABATEMENT RECOMMENDATION FORM Assessor Generated El Taxpayer Generated 0 Appraiser Andie Noakes Date 11/123/2024 Schedule R040486 Parcel 2107-113-05-003 Owner Trish& Evan Lukasik Legal Cordillera Sub Fil 8 Lot 3 Tract F 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 0 Approved as Submitted Approval in Part (Refund different than requested) 2023 ASSESSMENT RATE 27.90% Mill Levy 81.189 TAX AREA CODE SC035 Total Actual Value* Assessed Value Taxes Original $510,000 $142,290 $11,552.40 Corrected $510,000 $142,290 $11,552.40 Abatement $0 $0 $0.00 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: Pursuant to C.R.S.§39-1-114(1)(a)(I)(D),the Assessor's office recommends that the abatement should be denied due to the prior appeal of the valuation of the subject property in 2023. r Appraisal Manager Approval: Assessor Approval: JG �•'"'�/�Z Docusign Envelope ID:4F315400-D32C-4FE9-ACF2-02D867F8E52E RECEIVED e PETITION FOR ABATEMENT OR REFUND OF TAXES • County:Eagle SEP 2 6 2024 Date Received (Use Assessors or CommasionwS'Oete stamp) Section I; Petitioner,please complete Section t only. EAGLE COUNTY ASSESSOR Date. September 26,2024 Month Day Year Petitioner's Name Evan Lukasik Petitioner's Mailing Address: 16375 Viansa Way Unit 201 Naples FL 34110 Clly or Town State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY 2107-113-05-002 55 W Timber Draw 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 nn 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.) Petition is based on erroneous valuation for assessment. See attached. Petitioner's estimate of value: $288,000 (2023 ) Value Year I declare,under penalty of perjury in the second degree that this pet lion,together w.th any accompanying exhibits or stalem o elms been p ed or examined by me,and to the best of my knowledge,Information,and belief.Is true,c t ed.and comple v 40 i ✓(/ Daytime Phone Number 214)293-2336 `Petitioner's Signature 1a Erna deva nllukasik@gmail.com By Daytime Phone Number( ) Aeenl'a Signature' Printed Name' Email 'letter of agency must be attached when petition Is submitted by an agent. The actual value in the Asseseofs Recommendation section does not include 2023 value adjustments for residential and commercial properties The assessed value end resulsng tee amounts ere calculated horn dui adjusted*cheat value.If ate Board of County Commissioners.pursuant to§39-10.114(1).C.R.S.or the Property Tes Administrator,pursuant b§39.2.116.C.RS.,denies the peWon fy refund or abatement of lases In whole or in pan.the Petitioner mey appeal to OW Board olAssessment Appeals purriani to the modsions of §39.2-12S,C R S.within tarty days of the entry of tiny such deaden.§39.10.114 SO).C R S Section II: Assessor's Recommendation (For A is Use Tax Year 2023 Astual Q&UUM94 Las Original $510,000 $142,290 $11,552.40 congaed $510,000 $142,290 $11.552.40 Abate/Refund $0 $0 $0 0 Assessor recommends approval as outlined above. If the request for abatement Is based upon the grounds of everveluanon no abatement or refund of lanes shall be made d en objection or protest to such vatuat.en has been riled end a Notice of Determination has been marled to the taxpayer.§39.10.114(1)laxlXD).C.R.S. Tax year:2023 Protest? 0 Ne ®Yes pf a pretest was filed,please attach a copy of the NOD.) ®Assessor recommends denial for the following reason(s): See attached Recommendation Form or eputy ase�ssor irralgna ere ''15OPT.AR No 920-Sell' Docusign Envelope ID:4F315400-D32C-4FE9-ACF2-02D867F8E52E FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section M g Suellen It)must De completed) Every petition br abatement or Mond feed pursuant to f 311-10.114.CRS.she be tilled upon petulant to the p.Wtans of this section by the Seer.of County Commisloays or the Assessor.as appoprlele.YAM is months of the due of Ring such petition.f 3F1-113(t.7),C.R.S. Section ill; Written Mutual Agreement of Assessor and Petitioner (Only for s0.tar.erde up le SM.000) The Commissioners of County authorize the Assessor by Resolution No. to review petitions for abatement or reluna and to settle by written mutual agreement any such petition foo'— abatement or refund in........,,,rd or8100001:r less per tract,parcel,or lot of lend or per schedule of personal property,in accordance with 5 39-1-113(1.SL C.R.S The Assessor and Petitioner mutually agree to the values and tax abatement/refund of: Tan Year Main 'MEOW Da OAglnae Consebed AbetslRafund Note:The tote as amount does not Include tamed merest penalties.end fees assoasted with lete endror delinquent tea aymarue.. eppicsble. Paese ceded the Canty Treasurer to full Wymanl inforntefion. Petitioner's Signature Debi Aaea.sor.or Deputy A sessor.Signature Date • section IV: Decision of the County Commissioners (Must be comptebd If Section M does not apply) Eagle WHEREAS,the County Commissioners of County.State of Colorado.eta duly end lawfully called regular meeting held on 2 / 4 /2025.at which meeting there were present the fofowing members: Month Osy Year Jeanne McOueeney,Tom Boyd,Matt Scherr 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 Nam. (being present—not present)and Petitioner Evan Lukasik (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 pert—denied)with an abatement/refund as follows: 2023 $510,000 $0 DocuSigned by: Year Assessed Value Tames Abate/Refund IC'w Id- Ch.lrparsen or/1heVicen o�aCounty Commissioner.'Signature Stacey Jones County Clerk and Ex-Officio Clerk of the Board of County Commissioners in and for the aforementioned county,do hereby certify that the above and foregoing order is truly copied from the record of the proceedings of the Board of County Commissioners. IN WITNESS WHEREOF,I have hereunto set my hand and affixed the seal of said County Wis 4th deyof February 2025 e--Signed by: Month Year SfQ�tiut-S Ceeny.Clsrkle county Clerk's Si fnature Note Arelem eats greater then S10.000 Per schedule.per year.must be submitted in dupaceie to he Property Tex Mminbt,Itor for isis.. section v; Action of the Property Tax Administrator for d1.betements greater than MOON The action of the Board of County Commissioners,relative to this petition,is hereby 0 Approved ❑Approved Ti part$ 0 Denied for the folowing reason(s): Seeoteys Sgnsnn. Mowry Tag Administrators Signature O� 1S.OPT.1R No 111066f17 Docusign Envelope ID:4F315400-D32C-4FE9-ACF2-02D867F8E52E ATTACHMENT TO PETITION FOR ABATEMENT OR REFUND OF TAXES Parcel Numbers: 2107-113-05.002 Addressed: 55 W Timber Draw Brief description of why the taxes have been levied erroneously or illegally: This petition for abatement of property taxes is based upon erroneous valuation for assessment. Colorado statutes and Court of Appeals decisions require that,barring a physical change or unusual circumstances,the value of the property must be the same in both years of a valuation period. No such physical change or unusual circumstances occurred at this property. The years of this valuation period are 2023 and 2024. Property taxes for 2023 were paid when they were due based on the assessor's valuation of$510,000 for the property above. In 2024,I appealed the valuation for the property to the Eagle County Board of Equalization("CBOE"). The CBOE directed the Assessor to adjust the valuation for the subject property to$288,000 for 2024. As a matter of law,absent unusual conditions that are not at issue here,the assessments for 2023 and 2024 must be the same. More specifically, the 2023 value is erroneous based on the Court of Appeals' ruling in Cherry Hills Country Club v Arapahoe County that the valuation of a taxpayer's property should be the same for both years in a tax cycle,absent limited statutory exceptions that do not apply in this case. Therefore,the value of the subject property for tax year 2023 should be adjusted to$288,000. ADDITIONAL NOTES AND REFERENCES:The Court of Appeals'rulings in Boulder Country Club v Boulder County Board of Commissioners and in Cherry Hills Country Club v Arapahoe County, as well as several State of Colorado Board of Assessment Appeals'Orders,support this petition and are referenced as part of this petition. Docusign Envelope ID:4F315400-D32C-4FE9-ACF2-02D867F8E52E ABATEMENT RECOMMENDATION FORM Assessor Generated ❑ Taxpayer Generated 0 Appraiser Andie Noakes Date 11/123/2024 Schedule R040485 Parcel 2107-113-05-002 Owner Trish & Evan Lukasik Legal Cordillera Sub Fil 8 Lot 2 Tract F 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 Q Approved as Submitted Approval in Part (Refund different than requested) 2023 ASSESSMENT RATE 27.90% Mill Levy 81.189 TAX AREA CODE SC035 Total Actual Values Assessed Value Taxes Original $510,000 $142,290 $11,552.40 Corrected $510,000 $142,290 $11,552.40 Abatement $0 $0 $0.00 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: Pursuant to C.R.S. §39-1-114(1)(a)(I)(D),the Assessor's office recommends that the abatement should be denied due to the prior appeal of the valuation of the subject property in 2023. Appraisal Manager Approval: Assessor Approval: v l