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
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•
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