HomeMy WebLinkAboutR11-017 Taxpayer Generated Abatements Commissioner / fr moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No. 2011 -Q RESOLUTION CONCERNING 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, 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 the ;-day of 11. COUNTY OF EAGLE, STATE OF COLORADO BY AND THROUGH ITS BOARD OF COUNTY COMMISSIONERS BY: — Jon Stavney, Chai is - 1 ATTEST: sliGi-* , /7 .- -,--/ `7 2. � . I , . ' _ e ter F. Runyon, Commissioner Teak J. Simonton, Clerk to the * h f / ' _ • /;♦ , • . , /OA _ Board of County Commissioners - Sara J. Fisher, C • missioner Commissioner 6 44/ ) , t ri) 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 2 1 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: 12/17/2010 Owner: Roger CO, LLC Schedule #: R059131 Parcel #: 2109 - 103 -12 -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:. Residential TAX YEAR 2009 TAX YEAR TAC SC168 Mill Rate 85.7880 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes 41,ig: $279,380 $81,020 $6,950.56 Orig: Corr: $230,000 $66,700 $5,722.04 Corr: Abate: $49,380 $14,320 $1,228.52 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. '�i�� Appraisal Manager Approval: J ar 111 Assessor Approval: • G: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc EXHIBIT I I 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: 12/17/2010 Owner: Weatherly Stroh Schedule #: R022065 Parcel #: 1939 - 261 -01 -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 SCO59 Mill Rate 53.6090 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes •ig: $2,229,930 $177,500 $9,515.60 Orig: Corr: $1,900,000 $151,240 $8,107.84 Corr: Abate: $329,930 $26,260 $1,407.76 Abate: The basis of the recommendation s: Th v e i The above described roperty was appealed to P PP 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:,4 4, VaLdt Assessor Approva G: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc • ABATEMENT RECOMMENDATION 1 ASSESSOR GENERATED ADMIN CHANGE YES / NO TAXPAYER GENERATED xx ADMIN- CHANGED BY DATE CHANGED • To: Mark Chapin, Eagle County Assessor From: Kevin Cassidy Date: 12/17/2010 Owner: Susan Snead, Ann Hart Schedule #: R051224 Parcel #: 2109 - 094 -08 -002 The appraisal section has completed its review of the referenced property as of this P P PP P Y 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: Residential TAX YEAR 2009 TAX YEAR TAC SC168 Mill Rate 85.7880 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes eig: 239 400 69 430 $5,956.28 Ori : $ $ Orig: $185,000 $53,650 $4,602.52 Corr: Abate: $54,400 $15,780 $1,353.76 Abate: The basis of the recommendation is: The above described ro ert was appealed to P P Y PP 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: a \t�)i© Assessor Approval: A AP G: \DOCS \Forms \ABATREC2.FRM rev. e 08/18/09 jmc • ABATEMENT RECO ' r ATION ASSESSOR GENERATED ADMIN CHANGE YES / NO TAXPAYER GENERATED xx ADMIN- CHANGED BY DATE CHANGED • To: Mark Chapin, Eagle County Assessor • From: Sand Skiles Date: December 17, 2010 Owner: Turner Revocable Trust Ro•er Pack - A.ent Schedule #: R050891 Parcel #: 2107- 163 -02 -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 Land TAX YEAR _ 2009 TAX YEAR TAC SC170 Mill Rate 103.1230 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes Orig: 545,000 158,050 _16,298.60_ Orig: e rr: 440,000 _127,600 13,158.48 Corr: Abate: 105,000 30,450 3,140.12 Abate: The basis of the recommendation is: The above described property was appealed to Eagle County Board of Equalization 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 : I � \ i )(U Assessor Approva G: \DOCS \Forms \ABATREC2.FRM •ev. 08/18/09 jmc r U ABATEMENT RECOMMENDATION 1 ASSESSOR GENERATED ADMIN CHANGE YES / NO TAXPAYER GENERATED xx ADMIN- CHANGED BY DATE CHANGED 111! To: Mark Chapin, Eagle County Assessor From: Sandy Skiles Date: December 17, 2010 Owner: Mar L. Batista Ro.er Pack - A.ent Schedule #: R031560 Parcel #: 2107- 122 -04 -004 • 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 SC068 Mill Rate 86.1480 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes Orig: 440,550 ` 127,760 _11,006.28_ Orig: O r: _400,000 _116,000 _ 9,993.16_ Corr: Abate: 40,550 11,760 1,013.12 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: 42 A8\10 Assessor Approv- : , C G: \DOCS \Forms \ABATREC2.FRM •ev. 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: 12/17/2010 Owner: Phue Nguyen Schedule #: R050146 Parcel #: 2109 - 093 -02 -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: 29 Classification: Residential TAX YEAR 2009 TAX YEAR TAC SC168 Mill Rate 85.7880 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes ig: $239,400 $69,430 $5,956.28 Orig: Corr: $190,000 $55,100 $4,726.92 Corr: Abate: $49,400 $14,330 $1,229.36 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. � /r Appraisal Manager Approval:�i'��I.'7�C.i O Assessor Approval: G: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc • 11 ABATEMENT RECOMMENDATION I ASSESSOR GENERATED ADMIN CHANGE YES / NO TAXPAYER GENERATED xx ADMIN- CHANGED BY DATE CHANGED _ To: Mark Chapin, Eagle County Assessor From: Sandy Skiles Date: December 17, 2010 Owner: Hilary & Leigh Lachman / Roger Pack - Agent Schedule #: R052188 Parcel #: 1941 - 224 -01 -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: 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: ilv 800,000 _ 232 , 000 _ _ 21 , 064.20 _ Corr: Abate: 50,000 14,500 1,316.52 Abate: The basis of the recommendation is: The above described property was appealed to Eagle County Board of Equalization 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. 9 PP Appraisal Manager Approval: ! . 1?JtiO Assessor Approval: 41 G: \DOCS \Forms \ABATREC2.FRM (ley. 08/18/09 jmc I ABATEMENT RECOMMENDATION I ' ASSESSOR GENERATED ADMIN CHANGE YES / NO TAXPAYER GENERATED xx ADMIN- CHANGED BY DATE CHANGED 7 To: Mark Chapin, Eagle County Assessor From: S andy S kil es Date: December 17, 2010 Owner: Carlos Dominguez / Roger Pack - Agent Schedule #: R042505 Parcel #: 1943 - 312 -01 -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 — 2009 TAX YEAR TAC SC177 Mill Rate 73.1040 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes Orig: 768 000 222 720 16 281.72 Orig: _ _ : 9 Ilp fr: 700,000 _203,000 _14,840.12_ Corr: Abate: 68,000 19,720 1,441.60 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: . X tb Assessor Approval: " ' G: \DOCS \Forms \ABATREC2.FRM "key. 08/18/09 Jr. 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: 12/17/2010 Owner: Peter & Abby Dann • Schedule #: R052421 Parcel #: 2109- 161 -04 -017 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 r ig: $1,368,560 $108,940 $9,345.76 Orig: Corr: $1,220,400 $97,150 $8,334.32 Corr: Abate: $148,160 $11,790 $1,011.44 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. mar Appraisal Manager Approval:Ja la 1[V Assessor Approval: G: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc • • 1 ABATEMENT RECOMMENDATION I ASSESSOR GENERATED ADMIN CHANGE YES / NO TAXPAYER GENERATED XX ADMIN- CHANGED BY III DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Ruth Berglund Date: 12/22/2010 Owner: Eagan, Robert and Sharon Schedule #: R044512 Parcel #: 2111- 013 -04 -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 XX Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 29 % Classification: Commercial TAX YEAR 2009 TAX YEAR TAC SCO29 Mill Rate 58.703 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes rig: 833,060 241,590 14,182.04 Orig: orr: 675,000 195,750 11,491.12 Corr: Abate: 158,060 45,840 2,690.92 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 t Appraisal Manager Approval: �4�� '� tU Assessor Approval: G: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc 1 ABATEMENT RECOMMENDATION 1 ASSESSOR GENERATED ADMIN CHANGE YES / NO TAXPAYER GENERATED xx ADMIN- CHANGED BY • DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Kevin Cassidy Date: 12/17/2010 Owner: Richard & Mary Pownall Schedule #: R055799 Parcel #: 2109 - 102 -05 -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: Residential TAX YEAR 2009 TAX YEAR TAC SC168 Mill Rate 85.7880 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes •ig: $239,400 '$69,430 $5,956.28 Orig: Corr: $190,000 $55,100 $4,726.92 Corr: Abate: $49,400 $14,330 $1,229.36 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: % ‘D..11 Assessor Approval: 1 G: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc •