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."
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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.
Appraisal Manager Approval: M Assessor Approval: �,s
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DocuSign Envelope ID:3EE0A531-ECC1-407B-A01C-8B973496A711
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
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
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•
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
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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
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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,
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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
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•
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
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•
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