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Home My WebLink AboutR18-003 Concerning Taxpayer Generated Petitions for Abatement and Refund of Taxes Commissioner moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE,STATE OF COLORADO Resolution No.2018 A�J RESOLUTION CONCERNING HEARINGS ON 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 refereed 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 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 Assessor for the schedule numbers, the tax years 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." 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 oard of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held thei day of 3 J ik34-`t ,2018. COUNTY OF EAGLE, STATE OF of'4I'GLc COLORADO By and Through Its 4 BOARD *F 0 0 OMMI I* R• ATTEST: * * ` 7/ /�j �� 14 06' ,_ , , By. /it' Aui Li /4. _ __ • Clerk to the Board of otogP 0 y KathyMoldier- enry County Commis 'oners Ch K H. Ryan a;nmissCaer Tnne McQueen ommissioner Commissioner fit-QVILK -i t._`-c seconded adoption of the foregoing resolution. The roll having been called,the vote was as follows: Commissioner Chandler-Henry 14-1,,,• Commissioner Ryan t4-k t Commissioner McQueeney Z-4. ' This resolution passed by vote of the Board of County Commissioners of the 1 County of Eagle, State of Colorado 2 ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED n TAXPAYER GENERATED pi 1 To: Mark Chapin, Eagle County Assessor From: John Zimmerman Date: 12/11/2017 Owner: Dowd Development Company Schedule it: R016358 Tax Parcel U: 2103-162-02-001 The appraisal section has completed its review of the referenced property as of this date and here submits it's findings and recommendations as stated below: Denial X f Approval as Submitted Abatement/Refund different than requested(Approval in part) Assessment Rate: 29.00% TAX YEAR 2015 TAX YEAR 2016 Tax Area: SC140 Mill Rate: 47.335 Tax Area: SC140 Mill Rate: 54.502 Actual Assessed Taxes Actual Assessed Taxes Orig: $3,343,150 $969,510 $45,891.76 Orig: $3,343,150 $969,510 $52,840.24 Corr: $1,600,000 $464,000 $21,963.44 Corr: $1,600,000 $464,000 $25,288.92 Abate: $1,743,150 $505,510 $23,928.321 Abate: $1,743,150 $505,510 $27,551.32 The basis of the recommendation is: Please see attached letter to the Eagle County Board of Commissioners ;\ Appraisal Manager Approval: ".3, <''''.' :1 Assessor Approval: �.../2„.-1 / --. V G:/DOCS/Abatements/2011/AbatementRealForm.xlsx Revised 4-20-11 MJK EXHIBIT A ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED n TAXPAYER GENERATED To: Mark Chapin,Eagle County Assessor From: Kevin Cassidy Date: 19-Dec-17 Owner: Owens Realty Mortgage Inc.c/o George Roberts Schedule#: R052224 Tax Parcel#: 2111-024-00-008 The appraisal section has completed its review of the referenced property as of this date and here submits it's findings and recommendations as stated below: Denial Q Approval as Submitted Abatement/Refund different than requested (Approval in part) Assessment Rate: 29.00% TAX YEAR 2015 TAX YEAR Tax Area: SC174 Mill Rate: 56.8280 Tax Area: Mill Rate: Actual Assessed Taxes Actual Assessed Taxes Orig: $1,189,970 $345,090 $19,610.76 Orig: Corr: $506,460. . $146,870 $8,346.32 Corr: Abate: $683,510 $198,220 $11,264.44 Abate: $0 $0 $0.00 The basis of the recommendation is: This abatement should be granted based on the 2016 CBOE level abatement decision for this property. The subject was adjusted to the petitioner's value estimate for 2016 and it is felt that the 2015 value should reflect the CBOE's decision since the 2015 and 2016 value levels occur in the same Appraisal Cycle. Appraisal Manager Approval: Assessor Approval: G:/DOCS/Abatements/2011/AbatementRealForm.xlsx Revised 4-20-11 MJK EXHIBIT A FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III a Section IV must be completed) Every petition for abatement or refund filed pursuant to §39-10-114,C.R.S.shall be acted upon pursuant to the provisions of this section by the Board of County Commissioners or the Assessor,as appropriate,within six months of the date of filing such petition,§39-1-113(1.7),C.R.S. Section In: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to$10,000) The Commissioners of County authorize the Assessor by Resolution No. to review petitions for abatement or refund and to settle by written mutual agreement any such petition for abatement or refund in an amount of$10,000 or less per tract,parcel,or lot of land or per schedule of personal property,in accordance with§39-1-113(1.5),C.R.S. The Assessor and Petitioner mutually agree to the values and tax abatement/refund of: Tax Year Tax Year Actual Assessed Tax Actual Assessed Original Corrected Abate/Refund Note:The total tax amount does not Include accrued interest,penalties,and fees associated with late and/or delinquent tax payments,if applicable. Please contact the County Treasurer for full payment information. Petitioner's Signature Date Assessor's or Deputy Assessor's Signature Date Section IV: Decision of the County Commissioners (Must be completed if Section III does not apply) WHEREAS,the County Commissioners of Eagle County,State of Colorado,at a duly and lawfully called regular meeting held on 01 /16 /2018 ,at which meeting there were present the following members: Month Day Year Jeanne McQueeney,Jillian H.Ryan,and Kathy Chandler-Henry 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 (not present)and Name Petitioner Owens Realty Mortgage Inc (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)with the recommendation of the Assessor and the petition be(approved)with an abatement/refund as follows: 2015 $506,460 $11,264.44 Year Assessed Value Taxes Abate/Refund Ye. Value Taxes ;.te/Refund ffig Chairperson0 he Board of County Commissioners'Signet re 1, Regina O'Brien County Clerk and Ex-officio Clerk of the Board of County Commissit' - • •el..k• in and for the aforementioned county,do hereby certify that the above and foregoing order is truly copied fri record of the proceedings of the Board of County Commissioners. , :5 7. ct: 4 IN WITNESS WHEREOF,I have hereunto set my hand and affixed the se- . said County , I this 611/1- day of..j16,\IUK1-42---"-1 it) _401 ••r o* Iki) oun Month Year lerk's or Deputy County Clerk's Signature Note: Abatements greater than$10,000 per schedule,per year,must be submitt.•in duplicate to the Property Tax Administrator for review. Section V: Action of the Property Tax Administrator (For all abatements greater than$10,000) The action of the Board of County Commissioners,relative to this abatement petition,is hereby 111 Approved 0 Approved in part$ D Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/11 R052224 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section Ill pl.Section IV must be completed) Every petition for abatement or refund filed pursuant to §39-10-114,C.R.S.shall be acted upon pursuant to the provisions of this section by the Board of County Commissioners or the Assessor,as appropriate,within six months of the date of filing such petition,§39-1-113(1.7),C.R.S. Section III: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to$10,000) The Commissioners of County authorize the Assessor by Resolution No. to review petitions for abatement or refund and to settle by written mutual agreement any such petition for abatement or refund in an amount of$10,000 or less per tract,parcel,or lot of land or per schedule of personal property,in accordance with§39-1-113(1.5),C.R.S. The Assessor and Petitioner mutually agree to the values and tax abatement/refund of: Tax Year Tax Year ctual Assessed Tax Actual Assessed Tax Original Corrected n AbatelRefund Note:The total tax amount does not Include accrued interest,penalties,and fees associated with late and/or delinquent tax payments,if applicable. Please contact the County Treasurer for full payment Information. Petitioner's Signature Date Assessor's or Deputy Assessor's Signature Date Section IV: Decision of the County Commissioners (Must be completed if Section III does not apply) WHEREAS,the County Commissioners of Eagle County, State of Colorado,at a duly and lawfully called regular meeting held on 01 /16 /2018 ,at which meeting there were present the following members: Month Day Year Jeanne McQueeney,Jillian H.Ryan,and Kathy Chandler-Henry 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 (not present)and Name Petitioner Dowd Development Company (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)with the recommendation of the Assessor and the petition be(approved)with an abatement/refund as follows: 2015 $464,000 $23,928.32 2016 ' $464,000 $27,551.32 Year Assessed Value Taxes Abate/Refund Ye- •-sessed V. .' Taxes Abate/Refu • •�� % 4 Chairpe f the Board of County C• missioners' •nature I, Regina O'Brien County Clerk and Ex-officio Clerk of the Board of County Commission-4: in and for the aforementioned county,do hereby certify that the above and foregoing order is truly copied from t - record of the proceedings of the Board of County Commissioners. IN WITNESS WHEREOF,I have hereunto set my hand and affixed the se aid County * CI this "III�r day of'3�4NV -`- , •L0I 0 ` `•. +RP4 Month Year / --` un lerk's or Deputy County Clerk's Signature Note: Abatements greater than$10,000 per schedule,per year,must be submitted in duplicate to the Property Tax Administrator for review. Section V: Action of the Property Tax Administrator (For all abatements greater than$10,000) The action of the Board of County Commissioners,relative to this abatement petition,is hereby 0 Approved ❑Approved in part$ 0 Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/11 R016358