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HomeMy WebLinkAboutR21-032 Concerning Assessor Generated Petition for Abatement and Refund of Taxes - Seven Castle Properties LTDmow DocuSign Envelope ID:78DC9262-A7B4-4D6C-B547-81B46A69D6D6 McQueeney Commissioner moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE,STATE OF COLORADO Resolution No.2021 - 032 RESOLUTION CONCERNING AN ASSESSOR GENERATED PETITION 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, petitions for abatement have been submitted to the Board by the Eagle County Assessor (the "Assessor") for the purpose of correcting erroneous valuation for assessment, irregularity in levying, clerical errors and/or overvaluations discovered by the Assessor; and WHEREAS, the Board has considered the recommendation 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 recommendation of the Assessor for the schedule numbers,the tax years and the reasons set forth in the Assessor's recommendation attached hereto as Exhibit "A" and enters an order with respect to the petition for abatement in accordance with such recommendation. 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 recommendation set forth and attached hereto as Exhibit"A." DocuSign Envelope ID:78DC9262-A7B4-4D6C-B547-81B46A69D6D6 MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the 22 day of June , 2021. Of EAG COUNTY OF EAGLE, ,( 'p G LORADO, By and Through Its ARD OF COUNTY COMMISSIONERS ATTEST: DocuSigned by: �0 p—DocuSigned by: �p ,Q _ t I�L/�IIA 01 0-gb it,v, (OR By: Ault S.ctizne Clerk to the'ar*0096440— MatitStReff0473 County Commissioners C a}}pocuSigned by: JeatarteMeQueoney Commissioner Absent Kathy Chandler-Henry Commissioner Commissioner Scherr seconded adoption of the foregoing resolution. The roll having been called,the vote was as follows: Commissioner Scherr Aye Commissioner McQueeney Aye Commissioner Chandler-Henry Absent This Resolution passed by 2/0 vote of the Board of County Commissioner of the County of Eagle, State of Colorado. • DocuSign Envelope ID:78DC9262-A7B4-4D6C-B547-81B46A69D6D6 ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED [J TAXPAYER GENERATED Q To: Mark Chapin,Eagle County Assessor From: Kevin Cassidy Date: 4/2/2021 Owner: Seven Castles Properties LTD Schedule U: R028072 Tax Parcel#: 2467-024-01-001 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 ( Approval as Submitted Abatement/Refund different than requested(Approval in part) Assessment Rate: 7.15% TAX YEAR 2019 TAX YEAR 2020 Tax Area: 7 Mill Rate: 77.2100 Tax Area: 7 Mill Rate: 76.486 Actual Assessed Taxes Actual Assessed Taxes Orig: $3,799,450 $271,670 $20,975.64 Orig: $3,799,450 $271,670 $20,778.96 Corr: $1,669,390 $119,370 $9,216.56 Corr: $1,669,390 $119,370 $9,130.14 Abate: $2,130,060 $152,300 $11,759.08 Abate: $2,130,060 $152,300 $11,648.82 The basis of the recommendation is: Updated land model neighborhoods and land codes.Updated the single family models to reflect the correct neighborhoods.Removed the destroyed property and added an improvement not on the record.Updated extra feature 3(Shed). Appraisal Manager Approval: Assessor Approval: G:/DOCS/Forms/AbatementRealForm.xlsx Revised 4-20-11 MXK DocuSign Envelope ID:78DC9262-A7B4-4D6C-B547-81B46A69D6D6 PETITION FOR ABATEMENT OR REFUND OF TAXES RECEIVED County Date Received 4/5/2021 (Use Assessor's or Commissioners Date Stampl Section 1: Petitioner,please complete Section I only. EAGLE COUNTY ASSESSOR Date APRIL 5,2021 Month Day Year Petitioner's Name SEVEN CASTLES PROPERTIES LTD Petitioner's Mating Address PO BOX 1657 BASALT CO 81621-1657 City or Town State Zip Code SCHEDULE OR PARCEL NUMBERS) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY RO2d072 STERNER SUBDIVISION PARCEL 2 Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the above property for property tax year(s) and are incorrect for the following reasons (Briefly describe why the taxes have been levied erroneously or illegally,whether due to erroneous valuation irregularity in levying clerical error or overvaluation Attach additional sheets it necessary.) ASSESSOR GENERATED • Petitioner's estimate of value: $ ( )and $ ( ) Value Year Value Year I declare,under penalty of perjury in the second degree,that this petition.together with any accompanying exhibits or statements,has been prepared or examined by me,and to the best of my knowledge,information and belief,is true,correct,and complete. Daytime Phone Number f Petitioner's Signature Email By Daytime Phone Number' t Agent's Signature' Printed Name: Erna I 'Letter of agency must be attached when petition la submitted by an agent. If the Board of Canty Commissioners pursuant to 139-10-114(1),C RS,or the Property Tax Administrator.pursuant to 139-2-115,C.RS denies the petition far refund or abatement of taxes in whole or In part,the Petitioner may appeal to the Board of Assessment Appeals pursuant to the provisions of 139.2.125 C RS within thirty days d the entry of any such derision,§39.1D.114.5(1)C R.S. Section II: Assessor's Recommendation • (For Assessor's Use Only) Tax Year 2019 Tax Year 2020 Must Assessed &LW &muga r Original $3,799,450 $271,670 $20,975.64 $3,799,450 $271,670 $20,778.96 Corrected $1,689,390 $119,370 $9,216.56 $1,669,390 $119,370 $9,130.14 AbateiRafund $2,130,060 $152,300 $11,759.08 $2,130,060 $152,300 $11,648.82 Assessor recommends approval as outlined above. if the request for abatement is based u p n the grounds of overvaluation no abatement or refund of taxes shall be made if an objection or protest to such valuation has been filed and a Notice of Determination has been mailed to the taxpayer§39•to-114(i)(aKIXD),C RS Tax year: Protest?Protest? ❑f No ❑Yes(U a protest was MMed,please attach a copy of the N00.) Tax year:2020 Protest? ElNo 0 Yes(ti a protest was teed,please attach a copy of the NOD.) Q Assessor recommends denial for the following reason(s): ASSESSOR GENERATED ABATEMENT,SEE ATTACHED RECORMMENDATION FORM. Ass s or eputy Assessor's S 15-OPT-AR No.920.66116 DocuSign Envelope ID:78DC9262-A7B4-4D6C-B547-81B46A69D6D6 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III or 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 Actual Assessed Tax Actual Assessed Tax 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 06 / 22 / 2021 ,at which meeting there were present the following members: Month Day Year MATT SCHERR, JEANNE MCQUEENY&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 SEVEN CASTLES LTD (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: 2019 $119,370 $11,759.08 2020 $119,370 $11,648.82 Year Assessed Value Taxes Abate/Refund Year Assessed Value Taxes Abate/Refund r I—tDooccuSignne(dlbyby:,�_ Ch iirperson bf tlfe Board of County Commissioners'Signature Reg na 0'Bri en 81E7B2D718E0473... County Clerk and Ex-officio Clerk of the Board of County Commissioners in and for the aforementioned county,do hereby certify that the above and foregoing order is truly copied from the record of the proceedings of the Board of County Commissioners. IN WITNESS WHEREOF,I have hereunto set my hand and affixed the se�fsaid.County 6/25ocu igne y. this day of r Month Year lealA4. V' Co �14BD_k62 g6Deouty 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$10,000) The action of the Board of County Commissioners,relative to this abatement petition,is hereby ❑Approved ❑Approved in part$ ❑Denied for the following reason(s): • Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/16 SCHEDULE NUMBER_R028072