HomeMy WebLinkAboutR10-120 Taxpayer Generated Petitions for Abatements Commissioner Sl
ibv 4-. '"A- moved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
Resolution No. 2010 - Z 6
RESOLUTION CONCERNING HEARINGS ON TAXPAYER 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 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; and
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."
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.
MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of
Eagle, State of Colorado at its regular meeting held the l day of c prtI -41 u- x..2010.
COUNTY OF EAGLE, STATE OF COLORADO
BY AND THROUGH ITS BOARD OF COUNTY
COMMISSIONERS
BY:
W cc a J. Fisher, C . i an
ATTEST: °. ` it A
ano
Teak J. Simont ,Clerk to the y ,
Board of County Commissioners Peter F. Runyon, Commissioner ,
V-)11 tmA
Commissioner PU L A "16•-- seconded adoption of the foregoing resolution. The roll having
been called, the vote was as follows:
Commissioner i
Sara J. Fisher
Commissioner Jon Stavney
Commissioner Peter F. Runyon H
This Resolution passed by ` vote of the Board of County Commissioner of the County of
Eagle, State of Colorado.
2
II ABATEMENT RECOMMENDATION
ASSESSOR GENERATED XX ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
x4 DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Dixie Kozinski
Date: 08/27/2010
Owner: Gary and Vivianne Daley
Schedule #: R040265 Parcel #: 1943 - 364 -09 -010
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 R ate: 7.96 %
I
T AX Y EAR T AX YE AR
TAC Mill Rate TAC SC001 Rate 56.682
A ctual Assessed Tax Actual Aed Tax
V Value Am Value V A mount
Or iginal: Origin $3,357,830 S S 15 ,149.96
Co rrected : Correc 53,085,000 0 $ 13 ate /Refund: Abateefund: 272,830 0 $ 1,231.14 ea an ESI was
conducted 0 Th lot is densely treed a has no views. Ther a 15% downward
location ad was' added to the land bringing the total value to $3,085,000.
Adjusted sales prices have a range of $2,841,537 - $3,497,074.
Appraisal Manager Approval: O �� Assessor Approval: //�
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Eparrr
tir
I ABATEMENT RECOMMENDATION J
a - -
ASSESSOR GENERATED ADMIN CHANGE YES / NO
TAXPAYER GENERATED .X ADMIN- CHANGED BY
c: )
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kendra Rejda
Date: 8/27/10
Owner: Thomas J. Peed Revocable Trust - Rhonda L. Peed Revocable Trust
Schedule #: R044739 Parcel #: 2105- 241 -37 -005
The appraisal section has completed its review of th referenced property as of this
date and hereby submits it's findings & recommendat as stated below:
Denial X Approval as S
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
ri $2,872,240 $228,630 $12,735.36 Original:
or $2,520,480 $200,630 $11,175.68 Corrected:
Abate /Refund:$ 351,760 $ 28,000 $ 1,559.68 Abate /Refund:
The basis of the recommendation is: 2010 value was appealed at the Assessor and
CBOE level. The 2010 value was lowered at CBOE based on comparable sales.
The new 2010 value is more reflective of what the market value of this unit
should be for both 2009 and 2010. The abatement should be approved.
Appraisal Manager Approval: h)-01a) Assessor Approval:
G: \DOCS \Forms \ABATREC2.FRM
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ABATEMENT RECOMMENDATION 1
ASSESSOR GENERATED ADMIN CHANGE YES / NO
TAXPAYER GENERATED xx ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Sandy Skiles
Date: 8/30/2010
Owner: Rees 346 LLC. / William Elliott / Roger Pack - Agent
Schedule #: R053095 Parcel #: 1941 - 244 -02 -008
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 SC144 Mill Rate 45.7940 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: 2,970,870 236,480 10,829.36 Orig:
Corr:
Corr: 2,620,000 208,550 9,550.32
Abate:
f.te: 350,870 27,930 1,279.04
The basis of the recommendation is: The requested value of this abatement was a
stipulated value at the CBOE level. The stipulation was based on sales from comparable
areas.
This abatement should be approved as requested at $2,620,000.
Appraisal Manager Approval:AA�! of 10 Assessor Approval ✓ �"" ,
Y ,
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ABATEMENT RECOMMENDATION I
ASS GENE ADMIN CH YES NO
TAX GENE XX ADMIN- CHANGED BY
DATE CHANGED
To: M Cha E agle County Assessor
From: Kevin Cassidy
Date: 09 -02 -2010
Owner: Mark C. & Billie Joe Burnett
Schedule #: R051208 Parcel #: 2109- 093 -06 -007
The appraisal section has completed its review of the referenced property as of this
Taxes
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 SC168 Mill Rate 85.7880 TAC Mill Rate
Actual Assd Taxes Actual Assd
Orig: $1,407,180 $112,020 $9,609.96 Orig:
Corr: $1,046,260 $83,290 $7,145.28 Corr:
Abate: $360,920 $28,730 $2,464.68 Abate:
The basis of the recommendation is: The new value reflects the 2010 CBOE decision for
the 2009 and 2010 values. The Assessor's Office recommends the above changes.
Appraisal Manager Approval:9ir � i Dlb } Assessor Approval:
j.-/ �� /f �'
1 �
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ABATEMENT RECOMMENDATION
ASSESSOR GENERATED ADMIN CHANGE YES / NO
TAXPAYER GENERATED XX ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From Kevin Cassidy
Date: 09 -02 -2010
Owner: Sig II & Marsha R. Bjornson
Schedule #: R050279 Parcel #: 2109- 091 -06 -010
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 SC168 Mill Rate 85.7880 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: $1,132,820 $90,180 $7,736.36 Orig:
Corr: $924,700 $73,610 $6,314.84 Corr:
Abate: $208,120 $16,570 $1,421.52 Abate:
The basis of the recommendation is: The new value reflects the 2010 CBOE decision for
the 2009 and 2010 values. The Assessor's Office recommends the above changes.
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Appraisal Manager Approval: l ` ., � � Assessor Approval:
G: \DOCS \Forms \ABATREC2.FRM
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I
11 ABATEMENT RECOMMENDATION JI
•
ASSESSOR GENERATED ADMIN CHANGE YES / NO
--,, 2,)
TAXPAYER GENERATED XX ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kevin Cassidy
Date: 09 -02 -2010
Owner: David L. & Lisa M. Pease
Schedule #: R050284 Parcel #: 2109- 093 -05 -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 SC168 Mill Rate 85.7880 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: $1,213,630 $96,610 $8,287.96 Orig:
Corr: $1,030,620 $82,040 $7,038.04 Corr:
Abate: $183,010 $14,570 $1,249.92 Abate:
A
The basis of the recommendation is: The new value reflects the 2010 CBOE decision for
the 2009 and 2010 values. The Assessor's Office recommends the above changes.
614/ Appraisal Manager Approval: " J1D Assessor Approval.
G: \DOCS \Forms \ABATREC2.FRM
rev. 08/18/09 jmc
ABATEMENT RECOMMENDATION
ASSESSOR GENERATED ADMIN CHANGE YES / NO
TAXPAYER GENERATED XX ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kevin Cassidy
Date: 09 -02 -2010
Owner: Randolph P. Kossan
Schedule #: R051264 Parcel#: 2109 - 102 - - 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: 29% %
Classification: Vacant
TAX YEAR 2009
TAX YEAR
TAC SC168 Mill Rate 85.7880 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: $287,850 $83,480 $7,161.60 Orig:
Corr: $215,000 $62,350 $5,348.88 Corr:
Abate: $72,850 $21,130 $1,812.72 Abate:
The basis of the recommendation is: The new value reflects the 2010 CBOE decision for
the 2009 and 2010 values. The Assessor's Office recommends the above changes.
�
Appraisal Manager Approval: `
�+� pp h/ ' Assessor Appro /'4/
G: \DOCS \Forms \ABATREC2.FRM
rev. 08/18/09 jmc
I ABATEMENT RECOMMENDATION 1
ASSESSOR GENERATED XX ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Dixie Kozinski
Date: 09/09/2010
Owner: Michael & Terry Lowe
Schedule #: R028844 Parcel #: 2105- 123 -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: 7.96 %
TAX YEAR TAX YEAR 2009
TAC Mill Rate TAC SC043 Mill Rate 55.703
Actual Assessed Tax Actual Assessed Tax
Value Value Amount Value Value Amount
.iginal: Original: $4,610,210 $ 366,980 $ 20,441.88
Corrected: Corrected: $3,712,500 $ 295,520 $ 16,461.34
Abate /Refund: Abate /Refund: 897,710 $ 71,460 $ 3,980.54
The basis of the recommendation is: Due to 2010 assessor level appeal, an ESI was
conducted on 06/10/2010 and this site does have significant noise from Village Rd and no
views from the house. In addition, an analysis of this lot's sale history showed that it
has consistently sold at 50 -60% of typical lots along Holden Rd. I therefore increased
the location adjustment to 60 on the land.
Once new land value was established the comparables have adjusted sale prices which range
from $4,032,525 - $5,011,356. Comparables 1 -3 are the most similar to the subject and
support a value of $4,600,000 for 2010, which was stipulated to at 2010 CBOE.
Since this improvement was only 75% complete as of Jan 1, 2009, the new 2009 value was .
derived by taking the revised 2010 improvement value of $3,550,000 * .75 plus the revised
land value of $1,050,000.
Appraisal Manager Approval: - 1111° Assessor Approval: / 7 /x 1
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