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HomeMy WebLinkAboutR10-109 Assessor Generated Abatements Sept. 14 Board • Commissioner ,e'Y1 moved adoption of the followi Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No. 2010 - �b RESOLUTION CONCERNING ASSESSOR GENERATED PETITIONS FOR ABATEMENTS AND REFUNDS 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 refunds 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 the Eagle County Assessor (the "Assessor ") for the purposes of correcting erroneous valuations for assessment, irregularity in levying, clerical errors and/or overvaluations discovered by the Assessor; and WHEREAS, the Board has considered the recommendations of the Assessor with respect to the abatement petitions submitted by the Assessor, 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 Assessor for the schedule numbers, the tax years and the reasons set forth in the Assessor's recommendations 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." • MOVED, READ AND ADOPTED by the Board of Co y Commissioners of the County of Eagle, State of Colorado at its regular meeting held the`C(day of , 2010. COUNTY OF EAGLE, STATE OF COLORADO BY AND THROUGH ITS BOARD OF COUNTY COMMISSIONERS BY: � . 1 _ _ RA ara J. Fisher t' .rman ATTEST: . . li h ins Cf , �Jor� St y, : �'�' ssio R•= Teak J. Simonton, Clerk to th . * 4 , Board of County Commissioner " � Peter F. Runyon, Commissioner Commissioner seconded adoption of the foregoing resolution. The roll having been called, the vote was as foll g Commissioner Sara J. Fisher d Commissioner Jon Stavney Commissioner Peter F. Runyon % ■ This Resolution passed by `-r6 vote of the Board of County Commissioner of the County of Eagle, State of Colorado. 2 • •y 11 ABATEMENT RECOMMENDATION 11 ASSESSOR GENERATED XX ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY r DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Kevin Cassidy Date: 07 -09 -2010 Owner: Rodger D. McLaughlin & Linda D. McLau g g Schedule #: R060516 Parcel #: 2109- 043 -19 -003 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial XX Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % TAX YEAR 2009 TAX YEAR TAC SC168 Mill Rate 85.7880 TAC Mill Rate Assessed Tax Assessed Tax Value Amount Value Amount 2) Original:. $35,080 $3,009.44 Original: I Corrected: $19,990 $1,714.90 Corrected: Abate /Refund: $15,090 $1,294.54 Abate /Refund: I The basis of the recommendation is: Based on data rovided by the property owner and P Y P P Y research by the Assessor's office of the Master Declaration for employee housing designated by the Town of Eagle, it was determined that the Assessor's property record was incorrect. A correction was made to the record to reflect the correct neighborhood and super - neighborhood, (employee housing 3% cap), for the above mentioned property resulting in a decrease in actual and assessed values. Pursuant to CRS 39 -10 -114 this abatement should be granted for overvaluation. //, AO i AI Appraisal Manager Approval:�./ Assessor Approval. jOrIV1_lier G: \DOCS \Forms \ABATREC2.FRM EXHIBIT rev. 08/18/09 jmc EXHIBIT i " A �, - - -- .-- - - -__. 11 ASSESSOR GENERATED XX • ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY r_ DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Dixie Kozinski Date: 08/05/2010 • Owner: O'Kelley, Janice Schedule #: R051156 * Parcel #: 2103 - 263 - - 023 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial XX Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % TAX YEAR TAX YEAR 2009 TAC Mill Rate TAC 024 Mill Rate 61.323 Actual Assessed Tax Actual Assessed Tax Value Value Amount. Value Value Amount Original: Original: $1,155,730 $ 91,990 $ 5,641.12 orrected: Corrected: $ 894,990 $ 71,240 $ 4,368.64 Abate /Refund: Abate /Refund: 260,740 $ 20,750 $ 1,272.48 The basis of the recommendation is: Due to 2010 assessor level appeal, 2009 value was adjusted based on comparable sales that occurred during the Jan 1, 2007 - June 30, 2008 statutory data collection period. After evaluating the $ /sf of the improvements only on the subject and all comparables the improvement price per square foot was too high at $460 /sf. By taking the sale price of the comps and backing out the land value, the improvements have a price per square foot ranging from $91 /sf to $376/sf. The property at $376/sf is a renovated property with superior commercial potential located on Main St. I therefore adjusted the improvement price per square foot of the subject down to $300 /sf bringing the total value to $894,990. This abatement makes that value retroactive back to 2009 and should be approved as submitted. I .- ` ,7 �� �, . ''� Appraisal Manager Approval :A �� 0 ) Assessor Approv G: \DOCS \Forms \ABATREC2.FRM rev. 07/12/2010 jmc • • �f ca++ra J. J.:il.•i J. 1`J.L 1 \J.: 1/4.VL 1. .L ViV II ASSESSOR GENERATED XX ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN - CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Dixie Kozinski Date: 08/03/2010 Owner: Renz, Tristan P. & Leslie L. Schedule #: R055966 Parcel #: 2105 - 103 -05 -002 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial XX Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % TAX YEAR TAX YEAR 2009 TAC _ Mill Rate TAC SC043 Mill Rate Actual Assessed Tax Actual Assessed Tax Value Value Amount Value Value Amount Original: Original: $6,060,620 $ 482,430 $ 28,916.36 orrected: Corrected: $5,272,740 $ 419,710 $ 25,157.00 Abate /Refund: Abate /Refund: 787,880 $ 62,720 $ 3,759.36 The basis of the recommendation is: McCoy Springs is a new development located on Arrowhead Mountain that was marketed in timeframe at price points comparable to properties higher up Cresta Rd. Since June 30, 2008 the development has been stigmatized with soils issues. There was only one sale within McCoy Springs during the timeframe and the contract language indicated that there were suspected soils issues at the time of purchase. Therefore, it was not a reliable sale to value all other properties in the development, because as of June 30, 2008 there was no proof soils issues affected any other property than the sale property. The owner of the effected property took his appeal to arbitration in 2009 and was successful in getting value lowered a total of 13 %. Due to 2010 assessor level appeal, the remaining properties in PP g P p McCoy Springs were reduced 13% to equalize the neighborhood with the property mentioned above. The abatement makes this 13% reduction retroactive to 20009 and should be approved as submitted. �.. Appraisal Manager Approval: Assessor Approval /f O G: \DOCS \Forms \ABATREC2.FRM rev. 07/12/2010 jmc • II AZATEM.CiNT KZUOMM.�NJJATiON II ASSESSOR GENERATED X ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY f DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Lee Martens Date: August 2,2010 Owner: 2001 Properties LLC Schedule #: R060692 Parcel #: 2111 023 - - 002 I The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial X Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 29 Classification: TAX YEAR 2009 TAX YEAR TAC SC174 Mill Rate 78.703 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes Orig: $6,600,040 $1,914,010 $150,638.32 Orig: -- ) ',., orr: $1,888,330 _______547622--i____ 43,099.34 Corr: Abate: 4,711,710 1,366,390 107,538.98 Abate: The basis of the recommendation is: This parcel should receive an acreage adjustment for its 95 acre size and in the reappraisal for 2009 it did not receive the acreage adjustment. The corrected value for 2009 was arrived at after applying the 95 acre acreage adjustment to the parcel. Appraisal Manager Approval:„ 4 D-- k2 Assessor Approval: G:\DOCS\Forms\ABATREC2.FRM . rev. 08/18/09 jmc I' . ......r . a u a ra...• a a♦� v va.a.J4 , “J. 1 V1Y 11 ASSESSOR GENERATED X ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Kendra Rejda Date: 8/18/10 Owner:Alan Kutner Engstrom Family Rev Trust Randall Robert Engstrom g Y g rom Family Rev Trust Schedule #: R043077 Parcel #: 2105 - 241 -35 -035 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial X Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % 1 TAX YEAR 2009 TAX YEAR TAC SC043 Mill Rate 55.7030 TAC Mill Rate Actual Assessed Tax Actual Assessed Tax Value Value Amount Value Value Amount ,.,riginal: $6,236,990 $496,470 $27,654.88 Original: rrected: $5,739,450 456 860 25 448.48 Corrected: $ $ e ted: Abate /Refund:$ 497,540 $ 39,610 $ 2,206.40 Abate /Refund: The basis of the recommendation is: 2010 value was appealed at the Assessor level and lowered based on comparable sales. 2009 value should be changed to reflect the new value for 2010. Appraisal Manager Approval:, /AL S 1,() Assessor Approval r v . - G: \DOCS \Forms \ABATREC2.FRM rev. 07/12/2010 jmc II ABATEMENT RECOMMENDATION 11 ASSESSOR GENERATED X ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Kendra Rejda Date: 8/18/10 Owner: Colorado Ski Buddies LLC Schedule #: R049963 Parcel #: 2105 - 142 -05 -013 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial X Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % TAX YEAR 2009 TAX YEAR TAC SCO33 Mill Rate 63.9390 TAC Mill Rate Actual Assessed Tax Actual Assessed Tax Value Value Amount Value Value Amount Original: $3,298,470 $262,560 $16,787.84 Original: Corrected: $2,969,030 $236,330 $15,110.72 Corrected: Abate /Refund:$ 329,440 $ 26,230 $ 1,677.12 Abate /Refund: The basis of the recommendation is: 2010 value was appealed at the Assessor level and lowered based on comparable sales. 2009 value should be changed to reflect the new value for 2010. Appraisal Manager Approval: Alma j � kl ° Assessor Approval: �� -•r' _. r° G: \DOCS \Forms \ABATREC2.FRM rev. 07/12/2010 jmc 11 AtbA'1',N;Mt;N'1" REu uMMENDA'1'ION 11 ASSESSOR GENERATED X ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Kendra Rejda Date: 8/18/10 Owner: Witherspoon Investments Ltd Schedule #: R043235 Parcel #: 2105 - 241 -21 -063 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial X Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % TAX YEAR 2009 TAX YEAR TAC SC043 Mill Rate 55.7030 TAC Mill Rate Actual Assessed Tax Actual Assessed Tax Value Value Amount Value Value Amount Original: $5,646,990 $449,500 $25,038.48 Original: corrected: $4,521,610 $359,920 $20,048.64 Corrected: Abate /Refund:$1,125,380 $ 89,580 $ 4,989.84 Abate /Refund: The basis of the recommendation is: 2010 value was appealed at the Assessor level and lowered based on comparable sales. 2009 value should be changed to reflect the new value for 2010. AdrAr Appraisal Manager Approval: 4k l I� _ 0 Assessor Approval: ArgerAge 0 G: \DOCS \Forms \ABATREC2.FRM rev. 07/12/2010 jmc II n .Dtil�L LN.. 11...r; C, UMMENUA'1'1UN II ASSESSOR GENERATED X ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Kendra Rejda Date: 8/18/10 Owner: Doyle, Daniel M. & Rosaleen J. Schedule #: R029511 Parcel #: 2103- 192 -10 -001 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial X Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % TAX YEAR 2009 TAX YEAR TAC SC043 Mill Rate 55.7030 TAC Mill Rate Actual Assessed Tax Actual Assessed Tax Value Value Amount Value Value Amount Original: $4,755,370 $378,530 $21,085.24 Original: ,.orrected: $4,281,760 $340,830 $18,985.24 Corrected: Abate /Refund:$ 473,610 $ 37,700 $ 2,100.00 Abate /Refund: The basis of the recommendation is: 2010 value was appealed at the Assessor level and lowered based on comparable sales. 2009 value should be changed to reflect the new value for 2010. Appraisal Manager Approval: ti d u / •\ID Assessor Approval: v G: \DOCS \Forms \ABATREC2.FRM rev. 07/12/2010 jmc ABATEMENT RECOMMENDATION II ASSESSOR GENERATED X ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Kendra Rejda Date: 8/18/10 Owner: Chen, Henry Schedule #r R059515 Parcel #: 2105- 142 -16 -043 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial . _ Approval as Submitted Abatement /Refund differ:_ than requested (Approval in part) Assessment Rate: 7.96 % TAX YEAR 2009 TAX YEAR TAC SCO33 Mill Rate 63.9390 TAC Mill Rate Actual Assessed Tax Actual Assessed Tax Value Value Amount Value Value Amount Original: $1,465,700 $116,670 $7,459.76 Original: Corrected: $1,272,300 $101,280 $6,475.76 Corrected: Abate /Refund:$ 193,400 $ 15,390 $ 984.00 Abate /Refund: The basis of the recommendation is: 2010 value was appealed at the Assessor level and lowered based on comparable sales. 2009 value should be changed to reflect the new value for 2010. Appraisal Manager Approval: + ' \i,ho Assessor Approval: / , � r G: \DOCS \Forms \ABATREC2.FRM rev. 07/12/2010 jmc I l r►a1 1 01 1 1-0I. VL:WM1V Lri A. j LAN II ASSESSOR GENERATED X ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Kendra Rejda Date: 8/18/10 Owner: RT Rudy Properties LLC Schedule #: R059950 Parcel #: 2105- 111 -18 -018 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial X Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % TAX YEAR 2009 TAX YEAR TAC SCO33 Mill Rate 63.9390 TAC Mill Rate Actual Assessed Tax Actual Assessed Tax Value Value Amount Value Value Amount Original: $2,189,260 $174,260 $11,142.00 Original: l _Jrrected: $1,998,800 $159,100 $10,172.68 Corrected: Abate /Refund:$ 190,460 $ 15,160 $ 969.32 Abate /Refund: The basis of the recommendation is: 2010 value was appealed at the Assessor level and lowered based on comparable sales. 2009 value should be changed to reflect the new value for 2010. —i Appraisal Manager Approval:, 6 0 Assessor Approval: G: \DOCS \Forms \ABATREC2.FRM rev. 07/12/2010 jmc 1 1 ASSESSOR GENERATED _xx ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY • DATE CHANGED } To: Mark Chapin, Eagle County Assessor From: Sandy Skiles Date: 8/11/2010 Owner: _MWS Two Corp. Schedule #: R052971 Parcel #: 2107- 162 -04 -013 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial xx Approval as Submitted Abatement /Refund different than requested (Approval in part) 'Assessment Rate: 7.96 %. Classification: Residential TAX YEAR _2009 TAX YEAR TAC _SC170 Mill Rate 103.1230 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes Orig: 3,100,780 246,820� 25,452.80 Orig: Corr: .rr: _1,149,660 — 91,510 9,436.80 Abate: Abate:_1,951,120 155,310 16,016.00 The basis of the recommendation is: IN THE 2010 ASSESSOR LEVEL APPEAL DOCUMENTATION WAS PROVIDED THAT DETAILED THE EXTENT OF THE DAMAGE DUE TO WATER LEAKS. THIS HOME WAS BUILT IN 2003 AND HAS NEVER BEEN LIVED IN. THE BASEMENT WAS COMPLETELY GUTTED, ALL FLOORS, KITCHEN AND BATHROOM CABINETS, AND DRYWALL IN EVERY ROOM HAS TO BE COMPLETELY ROMOVED OR AT THE VERY LEAST REMOVED 3 FEET FROM THE FLOOR SURFACE DUE TO MAJOR MOLD. THE HOME WAS UNINHABITABLE FOR 2009 AND AS OF JANUARY 1, 2010. THE PERCENT COMPLETE OF THE CONSTRUCTION WAS ADJUSTED TO COMPENSATE FOR THE CONDITION OF THE HOUSE ON THE ASSESSMENT DATE. DUE TO THE ABOVE INFORMATION THIS ABATEMENT SHOULD BE APPROVED AND THE NEW VALUE FOR 2009 SHOULD BE $1,149,660. Appraisal Manager Approval: JAL 0 Assessor Approval : f' ,� 3: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc 'f .......... uraa.aav +. a..uv v1•u•1L'iv L,r,313 1 'I ASSESSOR GENERATED xx ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Sandy Skiles Date: 8/11/2010 Owner: _James F. & Linda S. McDonald Schedule #: R052200 Parcel #: 1941- 223 -01 -001 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial xx Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % Classification: Residential TAX YEAR 2009 TAX YEAR TAC — SC175 Mill Rate 90.7940 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes i . Or g• 3,974,850 316,400 28,727.24 Ori j Corr: 3,500,000 — 278,600 25,295.20 Abate: Abate: 474,850 37,800 3,432 04 The basis of the recommendation is: Based on sales from our data collection period of January 1, 2007 through June 30, 2008 the value was adjusted during the 2010 Appeals period to $3,500,000. For a fair and equitable value on the property the value for 2009 should be corrected to $3,500,000. Appraisal Manager Approval: /�'� �/ ©a0 Assessor Approval: / G: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc ABATEMENT RECOMMENDATION II ASSESSOR GENERATED X _ ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Bonnie Embry Date: 08/17/2010 Owner: Brian L. & Bruce L. Winter Schedule #: R009391 Parcel #: 2101- 082 -21 -058 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial X Approval as Submitted Abatement /Refund different than requested _(Approval in part) Assessment Rate: 7.96% TAX YEAR 2009 TAX YEAR TAC SC103 Mill Rate 44.2270 TAC Mill Rate Actual Assessed Tax Actual Assessed Tax Value Value Amount Value Value Amount Original: $2,363,420 $188,130 $8,320.44 Original: Corrected: $1,960,000 $156,010 $6,899.84 Corrected: Abate /Refund: $ 403,420 $ 32,120 $1,420.60 Abate /Refund: The basis of the recommendation is; Pursuant to CRS 39 -10 -114, this abatement should be granted due to a review of comparable sales for this timeframe in the subject complex. 2010 value adjusted during Assessor Level Appeals as indicated during review of this account; Time adjusted market sales in the appropriate time frame support the above adjusted assessed value in 2009; Appraisal Manager Approval: , 1 3 Assessor Approval: �- G: \DOCS \Forms \ABATREC2.FRM rev. 07/12/2010 jmc ABATEMENT RECOMMENDATION ASSESSOR GENERATED xx ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED • To: Mark Chapin, Eagle County Assessor From: Sandy Skiles Date: 8/11/2010 Owner: _Coffelt, Richard M. & Alice L. Schedule #: R031562 Parcel #: 2107- 122 -04 -006 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial xx Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % Classification: Residential TAX YEAR _2009 TAX YEAR TAC SC068 Mill Rate 86.1480 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes Orig: _2,717,360_ _216,300_ 18,633.80 Orig: •r: 2,450,000 _195,020 16,800.60 Corr: Abate: 267,360 21,280 1,833.20 Abate: The basis of the recommendation is: After an on site inspection it was found that the construction quality was overstated at very good. The quality was corrected to good plus during the 2010 Assessor level appeal. It was also compared to other good plus properties that sold in our time frame in this neighborhood. The construction quality should be corrected for the 2009 assessment year. The 2009 value should be corrected to the new value of $2,450,000. hh a Appraisal Manager Approval: A l d i ' V Assessor Approval: , '�C ! / .. G: \DOCS \Forms \ABATREC ".. rev. 08/18/09 jmc :mss r±` tsnr,i ��uar.�' "�'LOMMENDAT1Ul� I� ASSESSOR GENERATED _xx ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Sandy Skiles Date: 8/11/2010 Owner: _Jones, Julie A. - Thompson, William R. Schedule #: R041533 Parcel #. 2107- 10 -03 -003 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial xx Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % Classification: Residential TAX YEAR 2009 TAX YEAR TAC _SCO35_ Mill Rate 86.9430 TAC, Mill Rate Actual Assd Taxes Actual Assd Taxes Orig: — 2,549,660 _ 202,950_ 12_1_§4_5.08 Orig: Corr: .jrr: _2,300,000_ _183,080 _,-,2,441.2.2„ Abate: Abate: 249 660 19,870 k -7, 56 Tr The basis of the recomaneu I7urin the 2010 Assessor level appeal it was found that the value of this p � ghtly high g PP based on sales from our data �. collection period of January - June 30, 2008. Based on the sales this abate2 pproved with a new 2009 value of $2,300,000. 7 f Appraisal Manager A roval � PP g PP Assessor Approval...-- � C G:ADOCS \Forms \ABATREC rev. 08/18/09 jmc fir° f 'I 6 ,C,1.1L• 1V 1 lira`, MALLUZJNI t11 1 V11 'I ASSESSOR GENERATED Vic. ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Sandy Skiles Date: 8/11/2010 • Owner: _John C. Snyder Schedule #: R052174 Parcel #: 1941- 223 -02 -005 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial xx Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 29 Classification: Vacant Land TAX YEAR _2009 TAX YEAR TAC _SC175_ Mill Rate 90.7940 TAC Mill Rate Actual Assd Taxes . Actual Assd Taxes Orig: 850,000 _ 246,500 22,380.72 Orig: Corr: Corr: 697,000 _ 202,130 18,352.20 Abate: Abate:_153,000 44.370 4,028.52 The basis of the recommendation is: Based on sales from our data collection period of January 1, 2007 through June 30, 2008 the value of this lot was too high. The other lots on the same side of the street are all valued at $697,000. For a fair and equitable value on the property the value for 2009 should be corrected to $697,000. • Appraisal Manager Approval: ` tC(_I1) Assessor Approval: A iv • G: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc • J' q ASSESSOR GENERATED _xx ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Sandy Skiles Date: 8/11/2010 Owner: _Clifford J. & Librada Kapel Schedule #: R045594 Parcel #: 2107 - 094 -06 -025 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial xx Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 Classification: Residential TAX YEAR 2009 TAX YEAR TAC SCO56 Mill Rate 89.5130 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes Orig: _2,814,940 224,070 _ 20,057.16 Orig: Corr: rr: _2,590,000_ _206,160 18,454.00 Abate: Abate: 224,940 _ 17,910 _ 1,603.16 The basis of the recommendation is: Based on sales from our data collection period of January 1, 2007 through June 30, 2008 the value on this property is too high for the 2009 tax year. The petitioner is satisfied with the value of $2,590,000. This abatement should be approved for the new value of $2,590,000. Aggigligli Appraisal Manager Approval:,/ \s % Cl )O Assessor Approval: G: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc L ABATEMENT RECOMMENDATION e� ASSESSOR GENERATED xx ADMIN CHANGE YES / NO TAXPAYER GENERATED J ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Sandy Skiles Date: 8/11/2010 Owner: _Delmar Equity Partners LP Schedule #: R040488 Parcel# :2107- 151 -05 -00 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial xx Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % Classification: TAX YEAR 2009 TAX YEAR TAC SCO35 Mill Rate 86.9430 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes Orig: 2,940,350 234,050 20,349.00 Orig: rr: 2,720,000 216,510 18,824.02 Corr: Abate: 220,350 17 17,540 _1,524.98 Abate: • The basis of the recommendation is: After an on site inspection and a closer look at comparable sales it was found that this home was over valued. The petitioner during the 2010 Appeals period requested a new value of $2,720,000. After reviewing the property and reviewing the sales from our data collection period of January 1, 2007 through June 30, 2008, the Assessor's office found that the requested value was equitable and fair within the neighborhood. My recommendation is that the above abatement be approved with the new value of $2,720,000. Appraisal Manager Approval: \„11 1)0 Assessor Approval: ArA G: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc £uartim a11am1 1C1'-i- Vlll•1L'1VLA•11UN II ASSESSOR GENERATED _xx ADMIN CHANGE YES / NO TAXPAYER GENERA1'Dll ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Sandy Skiles Date: 8/11/2010 Owner: _Millsap James M. & Virginia M. Schedule #: R042246 Parcel #: 2107 - 151 -08 -007 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial xx Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % Classification: Residential TAX YEAR _ 2009 TAX YEAR TAC SCO35 Mill Rate 86.9430 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes Orig: _2,386,810 189,990_ 16,518.32 Orig: Corr: Corr: _2,225,000 _177,110 15,398.48 Abate: Abate: 161,810 12,880 1,119.84 The basis of the recommendation is: During the 2010 Assessor level appeal it was found that the value of this property was slightly high based on sales from our data collection period of January 1, 2007 through June 30, 2008. The petitioners requested value of $2,225,000 was fair and equitable and was granted. Based on the sales this abatement should be approved with a new 2009 value of $2,225,000. PP • Appraisal Manager Approval: 0 i hiI 1 0 Assessor Approval: `,` n G: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc ASSESSOR GENERATED _xx ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Sandy Skiles Date: 8/11/2010 Owner: Elise R. Ecoff Revocable Trust Schedule #: R005936 Parcel #: 2107 - 042 -01 -005 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial xx Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % Classification: Residential TAX YEAR 2009 TAX YEAR TAC _SC141_ Mill Rate 49.0140 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes Orig: 1,744,720 138,880 — 6807.08 Orig: Corr: _vrr: 1,250,000 99,500 4876.88 Abate: Abate:_ 494,720 _ 39,380 1930.20 The basis of the recommendation is: Based on sales from our data collection period of January 1, 2007 through June 30, 2008 the value on this property is too high for the 2009 tax year. The petitioner is satisfied with the value of $1,250,000. This abatement should be approved for the new value of $1,250,000. Appraisal Manager Approval: iavtt 31als Assessor Approval G: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc 1-18513"1 "L°ilYlW41 - Lt.MUULji±r'NL)Ar.UN 'I ASSESSOR GENERATED _xx ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DA1'E CHANGED To: Mark Chapin, Eagle County Assessor From: Sand Skiles Date: 8/11/2010 Owner: _Kleh Family LLLP c/o William Kleh Schedule #: R040938 Parcel #: 2107- 112 -01 -001 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: • Denial xx Approval as Submitted Abatement /Refund different than requested (Approval in part) 1Assessment Rate: 7.96 Classification: Residential TAX YEAR _2009 TAX YEAR TAC ` SCO35_ Mill Rate 86.9430 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes Orig: _3,240,150_ _257,920 _22,424.32 Orig: Corr: .)rr: 2,750,000_ 218,900 19,031.84 Abate: Abate:_, 490,150 _ 39,020 — 3,392.48 The basis of the recommendation is: Based on sales from our data collection period of January 1, 2007 through June 30, 2008 the value was adjusted during the 2010 Appeals period to $2,750,000. For a fair and equitable value on the property the value for 2009 should be corrected to $2,750,000. Appraisal Manager Approval: fl Assessor Approvale G: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc 11 +++- ++ a. L + +'_'+l+ ac , cl, l/lSIYI.M1VL11. 1 1 V1V (I ASSESSOR GENERATED xx ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED i To: Mark Chapin, Eagle County Assessor From: Sandy Skiles , Date: 8/11/2010 Owner: _Kleh Family LLLP c/o William Kleh . Schedule #: R040939 Parcel #: 2107 - 112 -01 -002 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial xx Approval as Submitted . Abatement /Refund different than requested (Approval in part) l Assessment Rate: 29 % • Classification:. Vacant Land TAX YEAR 2009 TAX YEAR TAC ` SCO35_ Mill Rate 86.9430 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes Orig: _599,500 _ _173,850_ 15,115.04 Orig: • Corr: . rr: 450,000 130,500 11,346.08 Abate: Abate: 149,500 43,350 3,768.96 The basis of the recommendation is: Based on sales from our data collection period of January 1, 2007 through June 30, 2008 the value of this lot was too high. The Subject is a 1+ acre lot with views to the Gore and New York Mountains. Comp one has Gore and Castle Peak views but is a much larger lot in more desirable location. Comp two is a larger site with inferior views. Comp three is a larger site with Gore and Sawatch views. Comp four is also a larger lot with views to the Gore range. Adjustments are based on data from current and historical sales of each lot and Cordillera areas. For a fair and equitable value on the property the value for 2009 should be corrected to $450,000. • Appraisal Manager Approval: 1i!l0 Assessor Approval: . G: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc _____ - ---- ---- .,_......____....._ ____A ASSESSOR GENERATED _xx ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Sandy Skiles Date: 8/11/2010 Owner: _G2 View LLC Schedule #: R044069 Parcel #: 2107- 141 -05 -012 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial xx Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 29 % Classification: Vacant Land TAX YEAR — 2.009 TAX YEAR TAC _SC068_ Mill Rate 86.1480 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes Orig: 545,000 158,05 0 13,615.68 Orig: Corr: �vrr: 485,000 140,650 12,116.72 — Abate: Abate: 60,000 17,400 1,498.96 The basis of the recommendation is: Based on sales from our data collection period of January 1, 2007 through June 30, 2008 the value of this lot was too high. The Subject is a 2+ acre lot with views to the golf course. Comp one has inferior views. Comp two is a private site with superior views to the New York and Gore Range. Comp three is a smaller site with inferior views. Comp four sits on the golf course but is a much smaller site. Comp five is also a smaller site but has superior views to the Gore and Sawatch Range. For a fair and equitable value on the property the value for 2009 should be corrected to $485,000. Appraisal Manager Approval:, Assessor Approval C-- ° > G: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc 1 ASSESSOR GENERATED _xx ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Sandy Skiles Date: 8/11/2010 Owner: _Kris Madsen Schedule #: R052143 Parcel #: 1941- 214 -02 -009 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial xx Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 29 % Classification: Vacant Land TAX YEAR 2009 TAX YEAR TAC _SC175_ Mill Rate 90.7940 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes Orig: _1,530,000_ _443,700 _40,285.28 Orig: Corr: _err: _ 850,000_ 246,500 22,380.72 Abate: Abate: 680,000 197,200 17,904.56 The basis of the recommendation is: Based on sales from our data collection period of January 1, 2007 through June 30, 2008 the value of this lot was too high. Comparable one is the closest to the subject in proximity to the subject with the most similar views. This is value is also bracketed by the comparables. This abatement should be approved for 2009 with a new value of $850,000. s pp. Appraisal Manager Approval : IE / j 1i 1�4 0 Assessor Approval: G: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc ASSESSOR GENERATED _xx ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Sandy Skiles Date: 8/11/2010 Owner: _Richard DeClark and Janet DeClark Family Trust Schedule #: R002291 Parcel #: 2105- 182 -03 -003 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: • Denial xx Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 Classification: Residential TAX YEAR 2009 TAX YEAR TAC SCO23 Mill Rate 53.4780 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes Orig: 2,336,120 _185,95 0 — 9,944.24 Orig: Corr: -urr: _2,000,000_ 159,200 8,513.68 Abate: Abate: 336,120 26,750 1,430.56 The basis of the recommendation is: During the 2010 Assessor level appeal it was found that the value of this property was slightly high based on sales from our data collection period of January 1, 2007 through June 30, 2008. The petitioner was satisfied with the new value of $2,000,000. Based on the sales this abatement should be approved with a new 2009 value of $2,000,000. Appraisal Manager Approval: , t, ,II111O Assessor Approval:,/ / . G: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc