HomeMy WebLinkAboutR11-008 Taxpayer Generated Abatements Commissioner '' moved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
Resolution No. 2011 - 6°2?
RESOLUTION CONCERNING 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 Assessor has recommended approval of certain petitions for abatement 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 Assessor for the schedule
numbers, the tax years and for the reasons set forth in the Assessor'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."
MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of
Eagle, State of Colorado at its regular meeting held the1 day of , 2011.
COUNTY OF EAGLE, STATE OF COLORADO
BY AND THROUGH ITS BOARD OF COUNTY
COMMISSIONERS
Stavney, Cha
ATTEST: 'G'.c doiK
• .e Peter F. Runyon, Commi loner
Teak J. Sim. 'ton, Clerk to t e o a/1,L �
Board of County Commissioners Sara J. Fisher, C mmissioner
Commissioner seconded adoption of the foregoing resolution. The roll having
been called, the vote was as follows:
Commissioner Jon Stavney _
Commissioner Peter F. Runyon
Commissioner Sara J. Fisher h
2
ABATEMENT RECOMMENDATION
ASSESSOR GENERATED ADMIN CHANGE YES / NO
TAXPAYER GENERATED xx ADMIN- CHANGED BY
• DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Andrea Noakes
Date: 12/16/2010
Owner: William Dore Sr.
Schedule #: R009110 Parcel #: 2101- 082 -18 -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 SC103 Mill Rate 44.2270 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
� ig: 16,890,080 1,344,450 59,461.00 Orig:
Corr: 15,590,300 1,240,990 54,885.28 Corr:
Abate: 1,299,780 103,460 4,575.72 Abate:
The basis of the recommendation is: The above described property was appealed
to arbitration in 2010. The hearing officer made the decision to lower the value on
this parcel for the year 2010. According to state statute, the valuation must be the
same for 2009 and 2010 unless there are unusual conditions such as remodel, change in
use or new construction. Since there has been no change to this property, I would
recommend approval of this abatement.
A Appraisal Manager Approval:,- ,3 A Approval: 77
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•
EXHIBIT
A
ABATEMENT RECOMMENDATION I
ASSESSOR GENERATED ADMIN CHANGE YES / NO
TAXPAYER GENERATED xx ADMIN- CHANGED BY
• DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Andrea Noakes
Date: 12/16/2010
Owner: Thompson Petroleum Corp
Schedule #: R007975 Parcel #: 2101- 092 -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)
Assessment Rate: 7.96
Classification: Residential
TAX YEAR 2009 TAX YEAR
TAC SC103 Mill Rate 44.2270 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
•ig: 6,059,880 482,370 21,333.76 Orig:
Corr: 5,200,000 413 920 18 306.44 Corr:
Abate: 859,880 68,450 3,027.32 Abate:
The basis of the recommendation is: The above described property was appealed
to arbitration in 2010. The hearing officer made the decision to lower the value on
this parcel for the year 2010. According to state statute, the valuation must be the
same for 2009 and 2010 unless there are unusual conditions such as remodel, change in
use or new construction. Since there has been no change to this property, I would
recommend approval of this abatement.
Appraisal Manager Approval f �,') ? Assessor Approval:,
/ / �
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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: Andrea Noakes
Date: 12/16/2010
Owner: Charles and Jacqueline Ying
Schedule #: R007051 Parcel #: 2101- 071 -14 -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: 7.96
Classification: Residential
TAX YEAR 2009 TAX YEAR
TAC SC103 Mill Rate 44.2270 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
•ig: 6,553,110 521,630 23,070.12 Orig:
Corr: 5,300,000 421,880 18,658.48 Corr:
Abate: 1,253,110 99,750 4,411.64 Abate:
The basis of the recommendation is: The above described property was appealed
to arbitration in 2010. The hearing officer made the decision to lower the value on
this parcel for the year 2010. According to state statute, the valuation must be the
same for 2009 and 2010 unless there are unusual conditions such as remodel, change in
use or new construction. Since there has been no change to this property, I would
recommend approval of this abatement.
Appraisal Manager Approval:,; s O n) Assessor Approva s / o'
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•
I ABATEMENT RECOMMENDATION
ASSESSOR GENERATED ADMIN CHANGE YES / NO
TAXPAYER GENERATED XX ADMIN- CHANGED BY
• DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Dixie Kozinski
Date: 12/16/2010
Owner: 133 Holden LLC c/o Patrick & Christine Beach
Schedule #: R028862 Parcel #: 2105 - 132 -04 -021
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
Original: Original: $ 6,513,740 $ 518,490 $ 28,881.44
rrected: Corrected: $ 4,500,000 $ 358,200 $ 19,952.82
Abate /Refund: Abate /Refund:2,013,740 $ 160,290 $ 8,928.62
The basis of the recommendation is: The above described property was appealed to
arbitration in 2010. The hearing officer made the decision to lower the value on this
parcel for the year 2010. According to state statute, the valuation must be the same for
2009 and 2010 unless there are unusual conditions such as remodel, change in use or new
construction. Since there has been no change to this property, I would recommend
approval of this abatement.
0 Appraisal Manager Approval:Aq 1 Assessor Approval: ,
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I ABATEMENT RECOMMENDATION 1
ASSESSOR GENERATED ADMIN CHANGE YES / NO
TAXPAYER GENERATED XX ADMIN- CHANGED BY
1110 DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Dixie Kozinski
Date: 12/16/2010
Owner: 4 Horizon LLC
Schedule #: R043801 Parcel#: 2105- 142 -01 -020
The appraisal section has completed its review of the referenced property as of this
date and hereby submits it's findings E. 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 SCO33 Mill Rate 63.939
Actual Assessed Tax Actual Assessed Tax
Value Value Amount Value Value Amount
iginal: Original: $10,065,390 $ 801,210 $ 51,228.56
Corrected: Corrected: 0 000 756 20 4
$ 9,50 $ 0 $ 48,350.68
Abate /Refund: Abate /Refund: 565,390 $ 45,010 $ 2,877.88
The basis of the recommendation is: The above described property was appealed to
arbitration in 2010. The hearing officer made the decision to lower the value on this
parcel for the year 2010. According to state statute, the valuation must be the same for
2009 and 2010 unless there are unusual conditions such as remodel, change in use or new
construction. Since there has been no change to this property, I would recommend
approval of this abatement.
li! Appraisal Manager Approval: ; p �) ��`�O A ssessor Approva
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ABATEMENT RECOMMENDATION
•
ASSESSOR GENERATED ADMIN CHANGE YES / NO
TAXPAYER GENERATED XX ADMIN- CHANGED BY
411 DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Dixie Kozinski
Date: 12/16/2010
Owner: Anderson, Jeffrey K. & Roselyn D.
Schedule #: R046476 Parcel #: 2105 - 142 -01 -028
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 SCO33 Mill Rate 63.939
Actual Assessed Tax Actual Assessed Tax
Value Value Amount Value Value Amount
riginal: Original: $ 8,244,400 $ 656,250 $ 41,959.96
orrected: Corrected: $ 7,750,000 $ 616,900 $ 39,443.96
Abate /Refund: Abate /Refund: 494,400 $ 39,350 $ 2,516.00
The basis of the recommendation is: The above described property was appealed to
arbitration in 2010. The hearing officer made the decision to lower the value on this
parcel for the year 2010. According to state statute, the valuation must be the same for
2009 and 2010 unless there are unusual conditions such as remodel, change in use or new
construction. Since there has been no change to this property, I would recommend
approval of this abatement.
Appraisal Manager Approval : 1(!D Assessor Approval
G : \DOCS \Forms \ABATREC2.FRM
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I ABATEMENT RECOMMENDATION I
ASSESSOR GENERATED ADMIN CHANGE YES / NO
TAXPAYER GENERATED XX ADMIN- CHANGED BY
• DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Dixie Kozinski
Date: 12/16/2010
Owner: Sheryl Kaye Revocable Trust, Sheryl Kaye Trustee
Schedule #: R043818 Parcel #: 2105- 142 -03 -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 %
TAX YEAR TAX YEAR 2009
TAC Mill Rate TAC SCO33 Mill Rate 63.939
Actual Assessed Tax Actual Assessed Tax
Value Value Amount Value Value Amount
riginal: Original: $10,413,320 $ 828,900 $ 52,999.04
orrected: Corrected: 9 500 000 756 200 48 350.66
Abate /Refund: Abate /Refund: 913,320 $ 72,700 $ 4,648.38
The basis of the recommendation is: The above described property was appealed to
arbitration in 2010. The hearing officer made the decision to lower the value on this
parcel for the year 2010. According to state statute, the valuation must be the same for
2009 and 2010 unless there are unusual conditions such as remodel, change in use or new
construction. Since there has been no change to this property, I would recommend
approval of this abatement.
J
0 Appraisal Manager Approval AL/ PIII 1 {U Assessor Approval: / AP`
/
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II ABATEMENT RECOMMENDATION �)
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: _Stanton & Patricia Kamens / Roger Pack - Agent
Schedule #: R040506 Parcel #: 2107 - 142 -06 -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 _SCO35_ Mill Rate 86.9430 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: _1,742,760 138,730 12,061.60 Orig:
Corr: _1,420,000 113,030 -_ 9,827.16 Corr:
Abate: 322,760 25,700 2,234.44 Abate:
The basis of the recommendation is: After an onsite inspection of the subject
property the construction quality was corrected from good plus to good. At the Assessor
level of appeal the value was adjusted from $1,742,760 to $1,544,420 due to the quality
correction. At the CBOE level the hearing officer adjusted the value to $1,420,000.
After further analysis of the sales within both the Cordillera Ranch and the Cordillera
Ranch Cluster neighborhoods it became evident that the CBOE value is fair.
This abatement should be approved and the value changed to the Petitioner's requested value
of $1,420,000 for the 2009 assessment year.
Appraisal Manager Approval:/ ,♦ 1a % U2 Assessor Approval: A '
t
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