HomeMy WebLinkAboutR23-063 Concerning an Assessor Genrated Petition for Abatement and Refund of Taxes Arrabelle at Vail Square LLC DBA Vail Resorts DocuSign Envelope ID:00B37CC6-6477-49DD-8F57-D99D07EAB700
Commissioner McQueeney moved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
Resolution No.2023 - 063
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, a petition for abatement has 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 petition submitted by the Assessor, and such recommendation is 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
number, 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:00B37CC6-6477-49DD-8F57-D99D07EAB700
MOVED, READ AND ADOPTED by the Board of County Commissioners of the County
of Eagle, State of Colorado at its regular meeting held the 17th day of October, 2023.
DocuSigned by:e� c�y COUNTY OF EAGLE, STATE OF
c COLORADO, By and Through Its
g
BOARD OF COUNTY COMMISSIONERS
DocuSigned by:
ATTEST: I4Uut
o, BY.
r9Do2r24009o44o..
Clerk to the Board of Kathy Chandler-Henry
County Commissioners Chair
DocuSigne'DIdby.:'�^
Ault S '
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Matt Scherr
Commissioner
CDocuSigned by:
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Jeanne McQueeney
Commissioner
Commissioner Scherr seconded adoption of the foregoing resolution. The roll
having been called, the vote was as follows:
Commissioner Chandler-Henry Absent
Commissioner Scherr Aye
Commissioner McQueeney Aye
This Resolution passed by 2/0 vote of the Board of County Commissioner of the
County of Eagle, State of Colorado.
2
•
DocuSign Envelope ID:00B37CC6-6477-49DD-8F57-D99D07EAB700
PETITION FOR ABATEMENT OR REFUND OF TAXES
Dowdy.EAGLE Date Received
(Use Assessor's or Commissioners'Date Stamp)
pection I: Petitioner,please complete Section I only.
Date: 09/08/2023
Month Day Year
Petitioner's Name: ARRABELLE AT VAIL SQUARE LLC C/O VAIL RESORTS MANAGEMENT CO
Petitioner's Mailing Address: 390 INTERLOCKEN CRES,STE 1000
BROOMFIELD CO 8021-8056
City or Town State Zip Code
SCHEDULE OR PARCEL NUMBERS) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY
R060367 VAIL SQUARE,LOT 1
2101-063-26-001
Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the
above property for the property tax year,,_,, are incorrect for the following reasons: (Briefly describe why
the taxes have been levied erroneously or iMega*y,whether due to erroneous valuation,irregularity in levying,
clerical error,or overvaluation. Attach additional sheets if necessary.)
Petitioner's estimate of value: ...
Value Veer
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.( )
Petitioners Signature
Email
By Daytime Phone Number(
Agent's Signature*
Printed Name:, Email
'Letter of agency must be attached when petition is submitted by an agent
If the Board of County Commissioners.pursuant to§39-10-114(1),C.R.S.,or the Property Tax Administrator.pursuard to§39-2-116.C.R.S..
denies the petdion for refund or abatement of taxes M whole or in pert,the Petitioner may appeal to the Board of Assessment Appeals pursuant
to the provisions of§39.2.125.C.R.S..wtntn tl*ty days of the entry of any such decision.§39-10-114.5(1),C.R.S.
Section II: Assessor's Recommendation
(For Assessors Use Only)
Tax Year 2022
&lot esaual Ira
Original $79,000,000 $22,910,000 $1,678,478.24
Corrected $71,620,000 $20,769,800 $1,521,678.62
$ 7,380,000 $ 2,140,200 $ 156,799.62
AbstelRefund®Assessor recommends approval as outlined above.
If the request for abatement is based upon the grounds of overvaluation.no abatement or refund of taxes shall be made if an objection or protest
to such valuation has been Ned and a Notice of Detem nation has been mailed to the taxpayer,§39-10-114(lxaXIXD).C.R.S.
Tax year: 2022 Protesli No ❑Yes (If a protest was Med,please attach a copy of the NOD.)
❑Assessor recommends denial for the following reason(s):
As sore or Deputy Assessor's r
15-OPT-AR No.920-66117
DocuSign Envelope ID:00B37CC6-6477-49DD-8F57-D99D07EAB700
FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY
(Section 11l E Section IV must be completed)
Every petition for abatement or refund Med pursuant to§30-10-1 U,C.R.S.shall be acted upon pursuant lo the provisions of this section by the
Board of County Commissioners or the Assessor,as appropriate.within six months of the date of Ming such petition,§39.1-113(1.7).C.R.S.
Section If(: Written Mutual Agreement of Assessor and Petitioner
(Only for abatements up to S10A00)
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 of r
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
taxi Eassamal lea
Original
Corrected
Abate/Refund
vwwwww
Note:The total tax amen does not inducts accrued interest.penalties,and tees associated with late aridfor delinquent lax payments.it
applicable.Please contact the County Treasurer for full payment information.
Petitioner's Signature Date
Assessor's or Deputy Assessor's Signature Date
may: Decision of the County Commissioners
(Must be completed if Section NI does not apply)
WHEREAS,the County Commissioners of EAGLE County,State of Colorado,at a duly and lawfully
called regular meeting held on 10 l 17 l 21123 ,at which meeting there were present the following members:
Month Day Year
.bane McOueener.Matt Scher&Natf,d iervy
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 (being present—not present)and
Name
Petitioner Arrabelle at veil Square LLC (being present—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—does not agree)with the recommendation of the Assessor,
and that the petition be(approved—approved in part—denied)with an abatement/refund as follows:
2022 520,789,800 $156,799.62
•Trimurti?*Office to refund tax amount from Vail
--.--�
Lionshead IF Authority only.e DocuSigned by:
Year Assessed Value Taxes Abate/Refund
Chairperson of the Board of County 'Aura
i Regina O'Brien County Clerk and Ex-Ofticio Clerk of the Board of County Commissioners
in and for the aforementioned county,do hereby certify that the above and foregoing order is truly copied from the
record of the proceedings of the Board of County Commissioners.
IN WITNESS WHEREOF,I have hereunto set my hand and affixed the seal of said County
this 17th day of October 2023 �DocuSigned
/�by:
�Q
Month Year let
tA.A. 0-1brtt tA.
ComriyCla ' efoopey Clerk's Signature
Note Abatements greater than S10.000 per schedule.per year,must be submitted in delicate so the Property Tax Administrator for review
Section V: Action of the Property Tax Administrator
(For ail abatements greater than S10,000)
The action of the Board of County Commissioners,relative to this petition,is hereby
0 Approved 0 Approved in part$ 0 Denied for the following reason(s):
Secretary's Signature Property Tax Administrator's Signature Dale
15-OPT-AR No.92040i17
L.
1 ABATEMENT RECOMMENDATIONS
ASSESSOR GENERATED 7 TAXPAYER GENERATED a
To: Mark Chapin,Eagle County Assessor
From: Monica Jacox,Abatement Cordinator
Date: 9/6/23
Owner: ARRABELLE AT VAIL SQUARE LLC
Schedule#: R060367 Tax Parcel#: 2101-063-26-001
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 n Approval as Submitted
—
Abatement/Refund different than requested(Approval in part)
Assessment Rate: 29 %
TAX YEAR 2022 TAX YEAR
Tax Area: SC208 Mill Rate: 73.264 Tax Area: Mill Rate:
Actual Assessed Taxes Actual Assessed Taxes
Orig: $79,000,000 $22,910,000 $1,678,478.24 Orig:
Corr: $71,620,000 $20,769,800 $1,521,678.62 Corr:
Abate: $7,380,000 $2,140,200 $156,799.62 Abate: $0 $0 $0.00
The basis of the recommendation is:
Board of Assessment Appeals Final Agency Order dated September 1,2023 granting the 2021 actual value of
$71,620,000 for this property. Assessor Generated Abatement initiated to correct 2022 value for the 2021/2022
reappraisal cycle.
tiiAppraisal Manager Approval: A Assessor Approval: V C.�
G:/DOCS/Forms/AbatementRealForm.xlsx Revised 4-20-11 MJK