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HomeMy WebLinkAboutR10-118 Assessor Generated Abatements Commissioner ■ AIA moved adoption of the following Re 'ji'ution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No. 2010 - l f3 RESOLUTION CONCERNING ASSESSOR GENERATED PETITIONS FOR ABATEMENTS AND REFUNDS 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 refunds 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 the Eagle County Assessor (the "Assessor ") for the purposes of correcting erroneous valuations for assessment, irregularity in levying, clerical errors and /or overvaluations discovered by the Assessor; and WHEREAS, the Board has considered the recommendations 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 recommendations of the Assessor for the schedule numbers, the tax years and the reasons set forth in the Assessor's recommendations 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." MOVED, READ AND ADOPTED by the Board of Coun Commissioners of the County of Eagle, State of Colorado at its regular meeting held thee" /day of i , 2010. COUNTY OF EAGLE, STATE OF COLORADO BY AND THROUGH ITS BOARD OF COUNTY COMMISSIONERS BY: ho -- Sara J. Fi er, h irman ATTEST: . � ►i�V %h. i ipiap IN . 1 � Stavney, Co missioner WIZ / .0 ' k : 1 Teak J. Simont. , Clerk to iir * Board of County Commissi * p ° ' Peter F. Runyon, Commissioner Commissioner seconded adoption of the foregoing resolution. The roll having been called, the vote was as follows: Commissioner Sara J. Fisher 0 Commissioner Jon Stavney AO Commissioner Peter F. Runyon This Resolution passed by 27 0 vote of the Board of County Commissioner of the County of Eagle, State of Colorado. 2 I ABATEMENT RECOMMENDATION I ASSESSOR GENERATED XX ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY II/ DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Dixie Kozinski Date: 08/18/2010 Owner: Millcreek Properties Ltd Schedule #: R011566 Parcel #: 2105 - t3(- Ol-O O) _ The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial X X Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % TAX YEAR TAX YEAR 2009 TAC Mill Rate TAC SC043 Mill Rate 55.703 Actual Assessed Tax Actual Assessed Tax Value Value Amount Value Value Amount Ill iginal: Original: $4,998,230 $ 397,850 $ 22,161.44 Corrected: Corrected: $4,560,000 $ 362,980 $ 20,219.08 Abate /Refund: Abate /Refund: 438,230 $ 34,870 $ 1,942.36 The basis of the recommendation is: Due to 2010 assessor level appeal, 2009 value was adjusted based on comparable sales that occurred during the Jan 1, 2007 - June 30, 2008 statutory data collection period. The ad sale prices for all comparables range from 4 108 174 4 786 J P P 5 $ $$ 070. , 1 i , 1.77.41 Appraisal Manager Approval: 1clitl Assessor Approval: 4 11 1 1 G: \DOCS \Forms \ABATREC2.FRM • rev. 07/12/2010 jmc I ABATEMENT RECOMMENDATION 1 ASSESSOR GENERATED XX ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY • DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Dixie Kozinski Date: 08/18/2010 Owner: Wigod, Judith M. Schedule #: R011613 Parcel #: 2105 - 132 -05 -011 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial XX Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % TAX YEAR TAX YEAR 2009 TAC Mill Rate TAC SC043 Mill Rate 55.703 Actual Assessed Tax Actual Assessed Tax Value Value Amount Value Value Amount iginal: Original: $5,345,840 $ 425,520 $ 23,702.76 Corrected: Corrected: $4,856,540 $ 386,580 $ 21,533.68 Abate /Refund: Abate /Refund: 489,300 $ 38,940 $ 2,169.08 The basis of the recommendation is: Due to 2010 assessor level appeal, an interior and exterior site inspection was conducted on 06/07/2010. As a result, I removed the location adjustment on land as this home no longer has any views due to trees planted by neighbors and ski -in access is advertised, but I'd only consider it ski -in for an expert level skier. I also changed a minimally finished room above the garage to finished attic from finished upper story. The adjusted sales prices for comparables range from $4,887,830 - $5,106,793 and support the revised value of $4,856,540. 4101 , Appraisal Manager Approval: A 1t IP Assessor Approval:. �,/.e G: \DOCS \Forms \ABATREC2.FRM rev. 07/12/2010 jmc • I ABATEMENT RECOMMENDATION I ASSESSOR GENERATED XX ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY • DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Dixie Kozinski Date: 08/18/2010 Owner: Gensheimer, Mark Schedule #: R018614 Parcel #: 2105 - 102 -02 -043 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial XX Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % TAX YEAR TAX YEAR 2009 TAC Mill Rate TAC SC064 Mill Rate 59.939 Actual Assessed Tax Actual Assessed Tax Value Value Amount Value Value Amount iginal: Original: $3,449,440 $ 274,580 $ 16,458.04 Corrected: Corrected: $2,750,000 $ 218,900 $ 13,120.64 Abate /Refund: Abate /Refund: 699,440 $ 55,680 $ 3,337.40 The basis of the recommendation is: Due to 2010 assessor level appeal, 2009 value was adjusted based on comparable sales that occurred during the Jan 1, 2007 - June 30, 2008 statutory data collection period. Adjusted sales prices range from $2,374,849 - $2,894,864. • Subject property value has been adjusted accordingly to $2,750,000. Il i Appraisal Manager Approval: j _4 , � '. 0 Assessor Appr �� �/� / G: \DOCS \Forms \ABATREC2.FRM rev. 07/12/2010 jmc • 1 ABATEMENT RECOMMENDATION 1 ASSESSOR GENERATED XX ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Dixie Kozinski Date: 08/18/2010 Owner: Barbour, Lisa A. & David A. Schedule #: R028849 Parcel #: 2105- 123 -02 -012 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial XX Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % TAX YEAR TAX YEAR 2009 TAC Mill Rate TAC SC043 Mill Rate 55.703 Actual Assessed Tax Actual Assessed Tax Value Value Amount Value Value Amount iginal: Original: $4,282,700 $ 340,900 $ 18,989.16 Corrected: Corrected: $3,922,150 $ 312,210 $ 17,391.04 Abate /Refund: Abate /Refund: 360,550 $ 28,690 $ 1,598.12 The basis of the recommendation is: Due to 2010 assessor level appeal, 2009 value was adjusted based on comparable sales that occurred during the Jan 1, 2007 - June 30, 2008 statutory data collection period. Adjusted sales prices of comparables range from $3,532,383 - $4,066,253. Value of subject was adjusted to $3,922,150 accordingly. Il i Appraisal Manager Approval :,a =fV" %I1 C 1) 10 Assessor Approval: G: \DOCS \Forms \ABATREC2.FRM J rev. 07/12/2010 jmc ABATEMENT RECOMMENDATION ASSESSOR GENERATED XX ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY • DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Dixie Kozinski Date: 08/18/2010 Owner: Parker, Barry & Donna Schedule #: R011573 Parcel #: 2105- 132 -04 -005 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial XX Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % TAX YEAR TAX YEAR 2009 TAC Mill Rate TAC SC043 Mill Rate 55.703 Actual Assessed Tax Actual Assessed Tax Value Value Amount Value Value Amount iginal: Original: $4,584,080 $ 364,890 $ 20,325.48 Corrected: Corrected: $3,973,800 $ 316,310 $ 17,619.40 Abate /Refund: Abate /Refund: 610,280 $ 48,580 $ 2,706.08 The basis of the recommendation is: Due to 2010 assessor level appeal, 2009 value was adjusted based on comparable sales that occurred during the Jan 1, 2007 - June 30, 2008 statutory data collection period. The adjusted sale prices of the comparables range from $2,522,423 - $4,133,421. Appraisal Manager Approval: /L, s ri\O Assessor Approval:' •G: \ DOCS \ Forms \ABATREC2.FRM rev. 07/12/2010 jmc ABATEMENT RECOMMENDATION (I I ASSESSOR GENERATED XX ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY • DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Dixie Kozinski Date: 08/18/2010 Owner: Regan, James S. & Amy H Schedule #: R040217 Parcel #: 1943- 361 -09 -003 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial XX Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % TAX YEAR TAX YEAR 2009 TAC Mill Rate TAC SC001 Mill Rate 56.682 Actual Assessed Tax Actual Assessed Tax Value Value Amount Value Value Amount iginal: Original: $5,367,330 $ 427,240 $ 24,216.80 Corrected: Corrected: $4,845,000 $ 385,660 $ 21,860.00 Abate /Refund: Abate /Refund: 522,330 $ 41,580 $ 2,356.80 The basis of the recommendation is: Due to 2010 assessor level appeal, 2009 value was adjusted based on comparable sales that occurred during the Jan 1, 2007 - June 30, 2008 statutory data collection period. Adjusted sales prices have a tight range of $4,828,496 - $4,848,843. Subject value has been adjusted accordingly to $4,845,000. ®/ r 7 Appraisal Manager Approval: s' ` Assessor Approva 411 \DOCS \Forms \ABATREC2.FRM rev. 07/12/2010 jmc ' I ABATEMENT RECOMMENDATION I ASSESSOR GENERATED XX ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY 411 DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Dixie Kozinski Date: 08/18/2010 Owner: John D. Beckett Irrevocable Trust, John D. Beckett Trustee Schedule #: R011624 Parcel #: 2105 - 132 -05 -019 The appraisal section has completed its review of the referenced property as of this date and hereby submits it's findings & recommendations as stated below: Denial XX Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % 1 TAX YEAR TAX YEAR 2009 TAC Mill Rate TAC SC043 Mill Rate 55.703 Actual Assessed Tax Actual Assessed Tax Value Value Amount Value Value Amount Aiiiginal: Original: $6,656,390 $ 529,840 $ 29,513.68 orrected: Corrected: $5,878,130 $ 467,900 26 063.44 Abate /Refund: ‘ Abate /Refund: 778,260 $ 61,940 $ 3,450.24 The basis of the recommendation is: Due to 2010 assessor level appeal a site inspection of the property was conducted on 06/07/2010. This property has no views of ski slopes but does have direct ski -in access so I've left land value as is. As a result of the inspection, I did adjust the construction quality of the improvement from Excellent to V. Good which lowered the value to $5,878,130. Comparable sales have adjusted sales prices ranging from $3,480,234 - $5,725,544. 1101 7 Appraisal Manager Approval: ? / )1 Assessor Assessor Approval: G: \DOCS \Forms \ABATREC2.FRM rev. 07/12/2010 jmc