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HomeMy WebLinkAboutR22-023 Hearings on Taxpayer Generated Petitions for Abatement and Refund of Taxes DocuSign Envelope ID:3EE0A531-ECC1-407B-A01C-8B973496A711 Commissioner Scherr moved adoption Of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No. 2022 -023 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 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,this petition for abatement has been submitted to the Board by the taxpayer for the purposes of correcting alleged erroneous valuations for assessment, irregularity in levying, clerical errors and/or overvaluations; and WHEREAS, said petition has been previously submitted to the Eagle County Assessor (the "Assessor") for consideration and recommendation; and 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 number, the tax years and for the reasons set forth in the Assessor's recommendation sheets attached hereto as Exhibit "A" and enters order with respect to the petition for abatement in accordance with such recommendation. THAT, for the order issued by the Board in which an adjustment to the Petitioner's 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." DocuSign Envelope ID:3EE0A531-ECC1-407B-A01C-8B973496A711 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,and 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 the22nd day of March , 2019. 4P`01 EAG4er UNA , O °z COCOLOTYRADOOF E,By GLE and ThroughSTATE Its F BOARD OFCOIIITY COMMISSIONERS DocuSigned by: ` u3 n by: ATTES ��jj,,Q CO CO""""-It&i. 1 f 7VU.IA. 1ORADO/ B V "_._" I�"" 11111 F9D02r24009e"0_ y CA4AC120r0AA47A.. Clerk to the Board of Jeanne McQueeney County Commissioners C''1i ir`u3iy""'by: —RWa ti I af14 A KM fff r-Henry M s i att1 men Commissioner Commissioner Chandler-Henry seconded adoption of the foregoing resolution. The roll having been called,the vote was as follows: Commissioner McQueeney Aye Commissioner Chandler-Henry Aye Commissioner Scherr Aye This resolution passed by 3/0 vote of the Board of County Commissioners of the County of Eagle, State of Colorado 2 DocuSign Envelope ID:3EE0A531-ECC1-407B-A01 C-8B973496A711 ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED TAXPAYER GENERATED El To: Mark Chapin,Eagle County Assessor From: Joanie Baranowski,Eagle County Appraiser Date: 2/22/2022 Owner: Cathie Futernick Schedule#: R065797 Tax Parcel#: 2101-091-02-075 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 n Approval as Submitted X Abatement/Refund different than requested(Approval in part) Assessment Rate: 7.15 % TAX YEAR 2021 TAX YEAR Tax Area: SC103 Mill Rate: 51.434 Tax Area: Mill Rate: Actual Assessed Taxes Actual Assessed Taxes Orig: $942,870 $273,430 $14,063.60 Orig: Corr: $942,870 $67,420 $3,467.68 Corr: Abate: $0 $206,010 $10,595.92 Abate: $0 $0 $0.00 The basis of the recommendation is: This abatement is in regards to the classification of this unit going from commercial to residential. Some background on the unit itself: *In 2015 there was a replat of three commercial units,including the subject,to be converted to residential units. *The changes were made but the subject remained commercial as that is how it was being used at the time,per notes on the account from prior appraiser. *Property was purchased by current owner October 15,2020 *Permits were pulled from Town of Vail on February 22,2021 to convert the space from commercial to residential I contacted the general manager,Eric Walz,he verified when the property was purchased in 2020 it was no longer being used as a commercial space. I am recommending the approval in part because I agree the property should be reclassified as residential, but the abatement request from the petitioner is requesting 7.96%assessment rate rather than the 7.15%which is the residential rate for tax year 2021. 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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 Act 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 on03/2212022 ,at which meeting there were present the following members: Month Day Year JEANNE MCQUEENEY, MATT SCHERR&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 CATHIE FUTERNICK (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!that!the petition be(approved)with an abatement/refund as follows: 2021 $67,420 $10,595.92 DocuSigned by: Year Assessed Value Taxes Abate/Refund Cie ChairpersA oa�lif County ` Commissioners' ipb�f(�S Signature Regina O'Brien ,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 hog r to set my hand and affixed the seal of uiil td�unty this dayof 3/'2ZJZ� � oeu n a Month Year KIA�I(A.A. t'J/�`r f 5flUk r3 c gaco aao. County e s or eputy 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$10,000) The action of the Board of County Commissioners,relative to this petition,is hereby ❑Approved D Approved in part$ ❑Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/17 SCHEDULE NUMBER_R065797 DocuSign Envelope ID:3EE0A531-ECC1-407B-A01C-8B973496A711 Property Record Card Eagle FUTERNICK,CATHIE Account: R065797 Parcel: 2101-091-02-075 1650 FALLRIDGE RD UNIT 410 Tax Area:SC103-VAIL(TOWN)- Situs Address: VAIL,CO 81657-3957 SC103 1650 FALLRIDGE RD#C-1 Acres:0.039 VAIL AREA,0 Value Summary Legal Description Subdivision:FALL RIDGE CONDOS Unit:C-1 Value By: Market Override Land(1) $0 N/A Commercial(1) $942,870 N/A Total $942,870 $942,870 3, , a l 1 11 nAi+Ra%. h • Sale Data Doc.ti Sale Date Deed Type Validity Verified Sale Price Ratio Adj.Price Ratio Time Adj. Ratio Price 202019224 10/15/2020 SWD QV Y $1,475,000 63.92 $1,253,750 75.20 $1,253,750 75.20 Land Occurrence 1 Abstract Code 2145-COMMERCIAL CONDO LAND Percentage 100.0 Use Code 2000-COMMERCIAL Neighborhood 9220280-CC-FALL RIDGE CONDOS Land Code 9280001-COMMERCIAL CONDO Super Neighborhood 2200-VAIL CORE COMMERCIAL LAND Size 0.039 Zoning 13-COMM SubArea ACTUAL EFFECTIVE HEATED FOOTPRINT Land S 1719 Total 1,719.00 Value Rate Rate Rate Rate $0 A#: R065797 P#:210109102075 As of:01/31/2022 Page 1 of 3 DocuSign Envelope ID:3EE0A531-ECC1-407B-A01C-8B973496A711 RUTH O. BORNE ATTORNEY AT LAW P.O. BOX 7833 AVON,CO 81620 (970)748-1187 FAX(970) 748-1189 ruth@bornelaw.com Admitted to practice in Florida and Colorado February 11,2022 Mark Chapin,Assessor Eagle County Assessor P.O. Box 449 Eagle, CO 81631 Via e-mail to: assessor@eaglecounty.us RE: PETITION FOR ABATEMENT—FALLRIDGE Unit#C-1 ACCOUNT: R065797 PARCEL: 2101-091-02-075 Dear Eagle County Assessor: On behalf of Cathie Futernick,Owner of the above-referenced Fallridge Condominium Unit ("Property"),we are filing this Petition for Abatement based upon an Illegal Assessment Rate. The Property is currently being assessed as a commercial condominium unit. In accordance with Ordinance No. 15, Series 2014,Town of Vail,Unit C-1 was converted to a residential unit(Exhibit"A"). Cathie Futernick purchased the Property on October 15,2020 and is in receipt of the real estate tax bill assessed at the 29%commercial tax rate rather than the residential tax rate of 7.96%. Please accept this Petition and adjust the tax assessment rate to the residential rate. If you have • any questions or concerns,please do not hesitate to contact me. Thank you in advance for your consideration and prompt response to this request. Regards, BORNE LAW Ruth O. Borne FEBRUARY 11,2022 TAX ABATEMENT PETITION—FALLRIDGE#C-1 DocuSign Envelope ID:3EE0A531-ECC1-407B-A01C-8B973496A711 ORDINANCE NO. 15 SERIES 2014 AN ORDINANCE REPEALING AND REENACTING ORDINANCE NO. 17, SERIES OF 1977, AMENDING SPECIAL DEVELOPMENT DISTRICT NO. 8, FALLRIDGE, TO ALLOW FOR THE CONVERSION OF THREE COMMERCIAL CONDOMINIUMS TO THREE RESIDENTIAL CONDOMINIUMS, AND SETTING FORTH DETAILS IN REGARD THERETO WHEREAS, the Town of Vail, in the County of Eagle and State of Colorado (the "Town"), is a home rule municipal corporation duly organized and existing under the laws of the State of Colorado and the Vail Town Charter; WHEREAS,the members of the Town Council of the Town (the."Council") have been duly elected and qualified; and WHEREAS, Ordinance No. 17, Series of 1977, established Special Development District No. 8, Fafridge, per the approved development plan; and WHEREAS, Ordinance No. 6, Series of 1982, amended Chapter 18.41, Vail Town Code, per the approved development plan; and WHEREAS, Section 12-9A-10 of the Zoning Regulations permits major amendments to previously approved development plans for Special Development Districts; and WHEREAS, the purpose of this ordinance is to reestablish Ordinance No. 17, Series of 1977, to amend the approved development plan, allowing for the conversion of three condominiums from commercial use to residential use, and WHEREAS, said commercial property is an outlying use, while permitted, in what is a predominantly residential area of Vail, and WHEREAS, Special Development District No. 1 established a development plan for the Sunburst Subdivision that was never fully realized due to financial insolvency, leaving Phase I (Fallridge) as a remnant of incomplete development in an area with a much different arrangement and intensity of land uses than originally envisioned, and WHEREAS, in accordance with the provisions outlined in the Zoning Regulations, the Planning and Environmental Commission held a public hearing on September 22, 2014, on the major amendment application and ha's submitted its recommendation of approval with conditions to the Vail Town Council by a vote of 7-0; and WHEREAS, the proposed major amendment to the Special Development District is in the best interest of the town as it meets the Town's development objectives as identified in the Vail Comprehensive Plan; and 1 Ordinance No.15.Series of 2014 EXH1l3iY A, DocuSign Envelope ID:3EE0A531-ECC1-407B-A01C-8B973496A711 WHEREAS, the approval procedures of Article 12-9A, Vail Town Code, have been fulfilled; and WHEREAS, all notices as required by the Town of Vail Municipal Code have been sent to the appropriate parties; and WHEREAS, the Vail Town Council considers it in the best interest of the public health,.safety, and welfare to re-establish Special Development District No. 8, Fallridge. NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF VAIL, COLORADO, THAT:' ORDINANCE NO. 17, SERIES OF 1977, IS HEREBY REPEALED AND REENACTED WITH AMENDMENTS TO READ AS FOLLOWS: Section 1. The approval procedure prescribed in Section 12-9A-10, Amendment Procedures, Vail Town Code have been fulfilled, and the Vail Town Council has received the report of the Planning and Environmental Commission recommending approval, of the proposed development plan for Special Development District No. 8. Section 2. Pursuant to Section 12-9A-10,Amendment Procedures, Vail Town Code, Ordinance No. 17, Series of 1977, is hereby repealed and reenacted, amending the development plan for Special Development District No. 8, which eliminates commercial as a permitted use for Lot 2, Sunburst Filing 3. Section 3. Special Development District No. 8, a special development zoning district, is hereby established for the development of a certain parcel of land comprising 1.3.acres in Sunburst Filing 3. The Official Zoning Map is hereby amended by the addition of the following provisions set forth as"Special Development District No. 8"and a map which shall become an addition to the Official Zoning Map. Section 4. Purposes: Special Development District No.8 is established to ensure comprehensive development and use of an area in a manner that will be harmonious with the general character of the Town, provide adequate open space and recreational amenities, and promote the objectives of the Zoning Ordinance. The development is regarded as complementary to the Town by the Town Council and the Planning Commission, and there are significant aspects of the special development which cannot be satisfied through the imposition of standard districts on the area. Section 5. Established: Special Development District No. 8 is established for the.development of multi-family dwelling on a parcel of land comprising 1.3 acres in the formerly created SDI SDD1 area of the Town Special Development District 8 and said 1.3 acres is referred to as"SDD8". • The existing building consisting of 74 dwelling units contains approximately 867000 90,250 square feet of gross residential floor areaand-appreklinately-6T260 and 44140 underground parking spaces, and shall be included in SDD8. • 2 Ordinance No.15,Series of 2014 DocuSign Envelope ID:3EE0A531-ECC1-407E-A01 C-8B973496A711 • Section 6. Permitted Uses: In SDD8(existing building), the following uses shall be permitted: A) Multiple family residential dwellings. Apparel-stares Beek stares Candy-stores Spell alty#eed-stares Florists Gift stares Hobby stores Jewelry stores Leather-geeds-stares quor stores Stationery-stares Variety-stares Barber-shops Bea chops Restaurants D) Section 7 Conditional Uses: In SDD8 the following conditional uses shall be permitted subject to the Issuance of a Conditional Use Permit in accord with the provisions of Chapter 480 12-16, Conditional Uses,Vail Town Code, hereof: A) Public utility and public service uses. B) Public buildings, grounds and facilities. C) Public or private schools. D) Public park and recreational facilities. E) Meeting rooms. 3 Ordinance No.15,Series 02014 DocuSign Envelope ID:3EE0A531-ECC1-407B-A01C-8B973496A711 • Section 8. Accessory Uses: in SDD8 the following accessory uses shall be permitted: A) Indoor and outdoor recreational facilities, including but not limited to, swimming pools and tennis courts. B) Home occupations, subject to issuance of a home occupation permit in accord with the provisions of 48768430 Section 12-14-12, Home Occupations,Vail Town Code, hereof. C) Other uses customarily incidental and accessory to permitted or conditional uses and necessary for the operation thereof. O}-Minor-arcade Section 9. Development Standards: General Density Plan of SDD8, existing building maximum gross residential floor area (square feet): 86;898 90,250. Maximum number of dwelling units: 74. Underground parking spaces:443140. Section 10. Recreational Amenities: The developer shall provide.a parcel of land of approximately 2 acres from land adjacent to SDD8, presently owned by it and not necessarily contiguous to the SDD8, which parcel shall be used for recreational amenities to be provided by the developer, and determined jointly by the developer of SDD8 and the developer of said adjacent land subject to approval by the Town. The owners of dwelling units located within SDD8 shall be entitled to use such amenities pursuant to the rules and regulations of the homeowners' association governing the recreational amenities parcel of which all owners of dwelling units in SDD8 and on said adjacent land are members. Section 11. Conditions of Approval: 1. The applicants shall each mitigate the employee generation Impact created by the addition of 5,132 square feet of GRFA(C-1, 2,661 sq. ft.; C-2, 954 sq.ft.; 1,517 C-3, sq. ft.) in accordance with the provisions of Chapter 12-24, Inclusionary Zoning, Vail Town Code. Each applicant shall mitigate their specific unit's impact according to the methods and timing prescribed in Section 12-24-6, Methods of Mitigation,Vail Town Code. 2. Prior to requesting a Final Planning Inspection, the applicants shall amend the plat and governing documents regarding the change in use for units C-1, C-2, and C-3. Section 13. If any part, section, subsection, sentence, clause or phrase of this ordinance is for any reason held to be invalid, such decision shall not effect the validity of the remaining portions of this ordinance; and the Council hereby declares it would have passed this ordinance, and each part, section, subsection, sentence, clause or 4 Ordinance No.15,Series of 2014 DocuSign Envelope ID:3EE0A531-ECC1-407B-A01C-8B973496A711 phrase thereof, regardless of the fact that any one or more parts, sections, subsections, sentences, clauses or phrases be declared invalid. Section 14. The Council hereby finds, determines and declares that this ordinance is necessary and proper for the health, safety and welfare of the Town and the inhabitants thereof. Section 15. The amendment of any provision of the Town Code as provided in this ordinance shall not affect any right which has accrued, any duty imposed, any violation that occurred prior to the effective date hereof, any prosecution commenced, nor any other action or proceeding as commenced under or by virtue of the provision amended. The amendment of any provision hereby shall not revive any provision or any ordinance previously repeated or superseded unless expressly stated herein. Section 16. All bylaws, orders, resolutions and ordinances, or parts thereof, inconsistent herewith are repealed to the extent only of such inconsistency. This • repealer shall not be construed to revise any bylaw, order, resolution or ordinance, or part thereof, theretofore repealed. INTRODUCED, READ ON FIRST READING, APPROVED, AND ORDERED PUBLISHED ONCE IN FULL ON FIRST READING this 7th day of October, 2014, and a public hearing for second reading of this Ordinance set for the 4th day of November, 2014 in the Council Chambers of the Vail Municipal Building Vail, Colorado. N Q ,. , • drew P. Dal --ayo ATT • ' s SEAL ; % Pa nny, T rk - --- AND OVED ON SECOND READING AND ORDERED PUBLISHED this 4th day of November, 201 ---0--10..Ci ''' &eis(z-j-- f ; r Andrew P. Daly, M ATTEST: ', � -fitKtf�l�••�•i•�.N���. •__- L3Pa en lerk 5 Ordinance No.15,Series of 2014