HomeMy WebLinkAboutR10-125 Assessor Generated Abatements Commissioner - % ' moved adoption
of the fr owing Resol s ' I n:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
Resolution No. 2010 - f 77
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_county Commissioners of the County of
Eagle, State of Colorado at its regular meeting held the day of C9 , 2010.
COUNTY OF EAGLE, STATE OF COLORADO
BY AND THROUGH ITS BOARD OF COUNTY
COMMISSIONERS
/ —
BY: Li 1 ,
' . a J. Fisher, O j . i an
ATTEST: 1 4
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- ///
late- * // �
Teak J. Simonton, Clerk to the ,r j - . ■i
Board of County Commissioners - Peter F. Runyon, Co 'missioner
Commissioner seconded adoption of the foregoing resolution. The roll
having been called, the vote as as follows:
Commissioner Sara J. Fisher
Commissioner Jon Stavney /a
Commissioner Peter F. Runyon
This Resolution passed by . / 1 6 vote of the Board of County Commissioner of the
County of Eagle, State of Colorado.
2
ABATEMENT RECOMMENDATION
ASSESSOR GENERATED X ADMIN CHANGE YES / NO
111 TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kevin Cassidy
Date: 08 -31 -2010
Owner: B.T. Stern Family Estate Planning LLC
Schedule #: R057971 Parcel #:2109- 152 -05 -015
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: 29%
Classification: Vacant Land
TAX YEAR 2009 TAX YEAR
TAC SC168 Mill Rate 85.7880 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: $285,000 $82,650 $7,090.36 Orig:
Corr: $233,000 $67,570 $5,796.68 Corr:
Abate: $52,000 $15,080 $1,293.68 Abate:
The basis of the recommendation is: The new value reflects market conditions in the
neighborhood during the data collection period. Due to the 2010 assessor level appeal and a
review of the comparable sales the subject has been adjusted for 2009/2010. The adjusted
sales prices of the comparables have a range of $220,000 - $240,100. The value has been
adjusted accordingly.
Appraisal Manager Approval: 5L, //(V Assessor Approval
t/
G: \DOCS \Forms \ABATREC2.FRM
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•
I ABATEMENT RECOMMENDATION I
ASSESSOR GENERATED _ X ADMIN CHANGE YES / NO
• TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kevin Cassidy
Date: 08 -31 -2010
I
Owner: B.T. Stern Family Estate Planning LLC
Schedule #: R057972 Parcel #:2109- 152 -05 -016
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: 29% %
Classification: Vacant Land
TAX YEAR 2009 TAX YEAR
TAC SC168 Mill Rate 85.7880 TAC Mill Rate
• Actual Assd Taxes Actual Assd Taxes
Orig: $285,000 $82,650 $7,090.36 Orig:
Corr: $222,000 $64,380 $5,523.04 Corr:
Abate: $63,000 $18,270 $1,567.32 Abate:
/
The basis of the recommendation is: The new value reflects market conditions in the
neighborhood during the data collection period. Due to the 2010 assessor level appeal and a
review of the comparable sales the subject has been adjusted for 2009/2010. The adjusted
sales prices of the comparables have a range of $203,300 - $233,618. The value has been
adjusted accordingly.
Appraisal Manager Approval: PSIt., el 11110 Assessor Approval:. //�"
G: \DOCS \Forms \ABATREC2.FRM
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•
1 ABATEMENT RECOMMENDATION
1
ASSESSOR GENERATED X, ADMIN CHANGE YES / NO
• TAXPAYER GENERATED _ ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kevin Cassidy
Date: 08 -31 -2010
Owner: Krista K. Behr
Schedule #: R052381 Parcel #:2109 - 094 - - 010
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%
Classification: Residential
TAX YEAR 2009 TAX YEAR
TAC SC168 Mill Rate 85.7880 TAC Mill Rate
110 Actual Assd Taxes Actual Assd Taxes
Orig: $1,341,710 $106,800 $9,162.16 Orig:
Corr: $1,142,730 $90,970 $7,804.12 Corr:
Abate: $198,980 $15,830 $1,358.04 Abate:
The basis of the recommendation is: The new value reflects market conditions in the
neighborhood during the data collection period. Due to the 2010 assessor level appeal and a
review of the comparable sales the subject has been adjusted for 2009/2010. The adjusted
sales prices of the comparables have a range of $1,019,330 - $1,500,000. The value has been
adjusted accordingly.
,A111111i
�y
Appraisal Manager Approval: n� r� 1111 1O Assessor Approval-
9
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I ABATEMENT RECOMMENDATION I
ASSESSOR GENERATED X ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
• DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Lee Martens
Date: 9/07/2010
Owner: Restated 1982 Knud C. Stobbe Convertible Trust
Schedule #: R051120 Parcel #: 1935 - 053 -01 -001
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 Approval as Submitted
Abatement /Refund different than requested (Approval in part)
Assessment Rate: 29 %
Classification:
TAX YEAR 2009 TAX YEAR
TAC SC070 Mill Rate 50.787 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
rig: $690,320 $200,190_ _$10,167.04_ Orig:
orr: $419,000 $121,510 $ 6,171.14 Corr:
Abate:$271,320 $_78,680_ $ 3,995.90 Abate:
The basis of the recommendation is: This parcel has over 41 acres in it of which
approximately 7 acres is usable along Sweetwater Creek and the rest is excess and not usable
and very hard to value due to lack of sales. This adjustment is to get to the estimated
value of 7 acres. The amended value is the price paid for the subject property in June 2005.
Pursuant to CRS 39 -1 -114, this abatement should be granted due to overvaluation.
1
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Appraisal Manager Approval: Assessor Approval
G: \DOCS \Forms \ABATREC2.FRM
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1 . ABATEMENT RECOMMENDATION I
ASSESSOR GENERATED X ADMIN CHANGE YES / NO
• TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kevin Cassidy
Date: 08 -30 -2010
Owner: Joseph W. Jr. & Nancy Franz
Schedule #: R059168 Parcel #: 2109 - 152 -08 -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%
Classification: Residential
TAX YEAR 2009 TAX YEAR
TAC SC168 Mill Rate 85.7880 TAC Mill Rate
• Actual Assd Taxes Actual Assd Taxes
Orig: $1,581,390 $125,880 $10,799.00 Orig:
Corr: $1,311,810 $104,420 $8,958.00 Corr:
Abate: $269,580 $21,460 $1,841.00 Abate:
/
The basis of the recommendation is: The new value reflects market conditions in the
neighborhood during the data collection period. Due to the 2010 assessor level appeal and a
review of the comparable sales the subject has been adjusted for 2009/2010. The adjusted
sales prices of the comparables have a range of $1,211,626 - $1,421,880. The value has been
adjusted accordingly.
Appraisal Manager Approval:1 )0 Assessor Approval:
G: \DOCS \Forms \ABATREC2.FRM
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ABATEMENT RECOMMENDATION
ASSESSOR GENERATED Nr, ADMIN CHANGE YES / NO
• TAXPAYER GENERATED _ ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kevin Cassidy
Date: 08 -31 -2010
Owner: Nathan A. & Hazel J. Free
Schedule #: R057977 Parcel# :2109 - 161 -11 -004
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: 29%
Classification: Vacant Land
TAX YEAR 2009 TAX YEAR
TAC SC168 Mill Rate 85.7880 TAC Mill Rate
• Actual Assd Taxes Actual Assd Taxes
Orig: $285,000 $82,650 $7,090.36 Orig:
Corr: $233,000 $67,570 $5,796.68 Corr:
Abate: $52,000 $15,080 $1,293.68 Abate:
The basis of the recommendation is: The new value reflects market conditions in the
neighborhood during the data collection period. Due to the 2010 assessor level appeal and a
review of the comparable sales the subject has been adjusted for 2009/2010. The adjusted
sales prices of the comparables have a range of $227,900 - $247,500. The value has been
adjusted accordingly.
Appraisal Manager Approval: `fit {D Assessor Approval:
G: \DOCS \Forms \ABATREC2.FRM
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410
I ABATEMENT RECOMMENDATION I
S ASSESSOR GENERATED
TAXPAYER GENERATED- X ADMIN CHANGE YES / NO
ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kevin Cassidy
Date: 08 -31 -2010
Owner: Lot 4 Project LLC
Schedule #: R057978 Parcel #:2109 - 161 -11 -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: 29% %
Classification: Vacant Land
TAX YEAR 2009 TAX YEAR
TAC SC168 Mill Rate 85.7880 TAC Mill Rate
1
ill Actual Assd Taxes Actual Assd Taxes
Orig: $285,000 $82,650 $7,090.36 Orig:
Corr: $228,000 $66,120 $5,672.32 Corr:
Abate: $57,000 $16,530 $1,418.04 Abate:
/
The basis of the recommendation is: The new value reflects market conditions in the
neighborhood during the data collection period. Due to the 2010 assessor level appeal and a
review of the comparable sales the subject has been adjusted for 2009/2010. The adjusted
sales prices of the comparables have a range of $209,000 - $247,500. The value has been
adjusted accordingly.
' /. /�
Appraisal Manager Approval: 111k/ � �� Assessor Approval- �' _ -
G: \DOCS \Forms \ABATREC2.FRM
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•
I ABATEMENT RECOMMENDATION I
ASSESSOR GENERATED X ADMIN CHANGE YES / NO
• TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kevin Cassidy
Date: 08 -31 -2010
Owner: Don & Mary Evenson Living Trust
Y g
Schedule #: R050342 Parcel #:2109 - 094 -06 -010
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)
1
Assessment Rate: 29% %
Classification: Vacant Land
TAX YEAR 2009 TAX YEAR
TAC SC168 Mill Rate 85.7880 TAC Mill Rate
• Actual Assd Taxes Actual Assd Taxes
Orig: Orig:
299 250 86 780 7 444.68 Ori
g $299,250 $86,780 $7,444.68 g
Corr: $255,000 $73,950 $6,344.04 Corr:
Abate: $44,250 $12,830 $1,100.64 Abate:
I
The basis of the recommendation is: The new value reflects the time adjusted sales
price of the subject in the data collection period. A review of the comparable sales has
also supported the new value. It is recommended the value be lowered for the 2009/2010 tax
periods.
Appraisal Manager Approval : - i J Assessor Approval :■'/
. G: \DOCS \Forms \ABATREC2.FRM
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III
I ABATEMENT RECOMMENDATION
• ASSESSOR GENERATED - y( ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kevin Cassidy
Date: 08 -31 -2010
i
Owner: Cameron C. Turner
Schedule #: R057980 Parcel #: 2109 - 161 - - 007
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% %
Classification: Residential
TAX YEAR 2009 TAX YEAR
TAC SC168 Mill Rate 85.7880 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: $1,680,820 $133,800 $11,478.44 Orig:
Corr: $1,293,340 $102,950 $8,831.88 Corr:
Abate: $387,480 $30,850 $2,646.56 Abate:
The basis of the recommendation is: The new value reflects market conditions in the
neighborhood during the data collection period. Due to the 2010 assessor level appeal and a
review of the comparable sales the subject has been adjusted for 2009/2010. The adjusted
sales prices of the comparables have a range of $1,295,909 - $1,624,818. The value has been
adjusted accordingly.
Appraisal Manager Approval: ). pp g pp �� D ( 1 lb Approval : / '-°
G: \DOCS \Forms \ABATREC2.FRM
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I ABATEMENT RECOMMENDATION
ASSESSOR GENERATED -- ADMIN CHANGE YES / NO
• TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kevin Cassidy
Date: 08 -31 -2010
Owner: Lot 4 Project LLC
Schedule #: R059134 Parcel #:2109 - 103 -13 -001
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: 29%
Classification: Vacant Land
TAX YEAR 2009 TAX YEAR
TAC SC168 Mill Rate 85.7880 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: $285,000 $82,650 $7,090.36 Orig:
Corr: $229,570 $66,580 $5,711.76 Corr:
Abate: $55,430 $16,070 $1,378.60 Abate:
The basis of the recommendation is: The new value reflects the time adjusted sales
price of the subject in the data collection period. A review of the comparable sales has
also supported the new value. It is recommended the value be lowered for the 2009 tax
period. 46 Appraisal Manager A roval. Assessor G: \DOCS \Forms \ABATREC2.FRM pP g PP )ij(P PP i���,����
;J
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1111
1 ABATEMENT RECOMMENDATION
ASSESSOR GENERATED X ADMIN CHANGE YES / NO
• TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kevin Cassidy
Date: 08 -31 -2010
Owner: Benjamin & Julie Zeeb
Schedule #: R051265 Parcel #:2109- 102 -04 -007
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%
Classification: Residential
TAX YEAR 2009 TAX YEAR
TAC SC168 Mill Rate 85.7880 TAC Mill Rate
• Actual Assd Taxes Actual Assd Taxes
Orig: $1,041,240 $82,880 $7,110.12 Orig:
Corr: $874,960 $69,640 $5,974.28 Corr:
Abate: $166,280 $13,240 $1,135.84 Abate:
The basis of the recommendation is: The new value reflects market conditions in the
neighborhood during the data collection period. Due to the 2010 assessor level appeal and a
review of the comparable sales the subject has been adjusted for 2009/2010. The adjusted
sales prices of the comparables have a range of $725,040 - $988,652. The value has been
adjusted accordingly.
Appraisal Manager Approval: ���0) Assessor Approval• /^
G: \DOCS \Forms \ABATREC2.FRM
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411
1 ABATEMENT RECOMMENDATION
ASSESSOR GENERATED )C ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
. DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kevin Cassidy
Date: 08/30/2010
Owner: Amie Morgan
Schedule #: R051240 Parcel #: 2109- 091 -10 -009
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%
Classification:Residential
TAX YEAR 2009 TAX YEAR
TAC SC168 Mill Rate 85.7880 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: $1,420,660 $113,090 $9,701.76 Orig:
rr: $1,186,240 $94,430 $8,100.96 Corr:
Abate: $234,420 $18,660 $1,600.80 Abate:
/
The basis of the recommendation is: Due to 2010 assessor level appeal and a review of
the comparable sales the subject has been adjusted for 2009/2010. Adjusted sales
prices have a range of $1,077,493 - $1,312,573. Subject value has been adjusted
accordingly.
41111 1 � > /
Appraisal Manager Approval: �
`, �� Assessor Approval:
G: \DOCS \Forms \ABATREC2.FRM
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1 ABATEMENT RECOMMENDATION
ASSESSOR GENERATED xx ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Andrea Noakes
Date: 8/31/2010
Owner: Schubert Siblings Trust 2005, Michael J. & Thomas F. Schubert Trustees
Schedule #: R021622 Parcel #: 2103- 124 -03 -027
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
Classification: Residential
TAX YEAR 2009 TAX YEAR
TAC SC125 Mill Rate 52.7070 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
ig: 4,160,480 331,170 17,454.96 Orig:
Corr: 3,685,000 293,330 15,460.56 Corr:
Abate: 475,480 37,840 1,994.40 Abate:
The basis of the recommendation is: Sales from our data collection period of January
1, 2007 through June 30, 2008 were reviewed during the 2010 assessor level appeals process.
It was determined the current level of value was overstated and the value was lowered to
$3,685,000. I recommend the value should also be lowered for the 2009 tax year to create a
fair and equitable value.
Appraisal Manager Approval: �
pp g pp Assessor Approval:
G: \DOCS \Forms \ABATREC2.FRM
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s
I I ABATEMENT RECOMMENDATION I
ASSESSOR GENERATED XX_ ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
li! To: Mark Chapin, Eagle County Assessor
From: Kristina W Birk
Date: 8 -31 -2010
Owner: Hann J Fontaine_
Schedule #:R055650 Parcel #: 2103 - 174 -03 -032
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 _ Approval as Submitted
XX Abatement /Refund different than requested (Approval in part)
Assessment Rate: 7.96%
Classification: Residential
TAX YEAR _ 2009_ TAX YEAR
TAC SCO28 Mill Rate 63.1080 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: ` $1,471,280 $117,110_ $7,390.56 Orig:
illi _$1,262,640_ $100,510_ $6,343.00_ Corr:
Abate: $208,640 $16,600 $1,047.56 Abate:
The basis of the recommendation is: The land on this half duplex was carrying a
location adjustment that the other half of the duplex was not, in order to maintain equality
in the neighborhood the ad was removed. This update to the schedule also includes
g adjustment P
changes to the interior building attributes as well. The change in value indicated in this
abatement is based on the updated record and supported by sales of similar properties in the
subject's neighborhood. Pursuant to CRS 39 -10 -114, this abatement should be granted due to
over - valuation.
1. ' -•7 a , t
Appraisal Manager Approval: 3 A 0 Assessor Approval: ,' /,%
411111 : \DOCS\Forms\ABATREC2.FRM
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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: Andrea Noakes
Date: 8/31/2010
Owner: Hedy & Kenneth G. Gurrentz
Schedule #: R039482 Parcel #: 2103 - 124 -03 -056
The appraisal section has completed its review of the referenced property as of this
date and hereby submits its findings & recommendations as stated below:
Denial xx Approval as Submitted
Abatement /Refund different than requested (Approval in part)
Assessment Rate: 7.96 %
Classification: Residential
TAX YEAR 2009 TAX YEAR
TAC SC125 Mill Rate 52.7070 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
e ig: 3,136,910 249,700 13,160.92 Orig:
Corr: 2,600,000 206,960 10,908.24 Corr:
Abate: 536,910 42,740 2,252.68 Abate:
The basis of the recommendation is: Sales from our data collection period of January
1, 2007 through June 30, 2008 were reviewed during the 2010 assessor level appeals process.
It was determined the current level of value was overstated and the value was lowered to
$2,600,000. I recommend the value should also be lowered for the 2009 tax year to create a
fair and equitable value.
Appraisal Manager Approval: ` , -��,0 Assessor Approval:7- 1..
/4)4C. G: \DOCS \Forms \ABATREC2.FRM
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ill
ABATEMENT RECOMMENDATION
ASSESSOR GENERATED _ X X_ ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kristina W Birk
Date: 8 -30 -2010
Owner: Robert & Jennifer Mach
Schedule #: R054008 Parcel #: _1943- 353 -30 -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 _ Approval as Submitted
XX Abatement /Refund different than requested (Approval in part)
1Assessment Rate: 7.96 %
Classification:
TAX YEAR 2009 TAX YEAR
TAC S0001 Mill Rate 56.6820 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: $1,301,160_ $103 570 $5,870.56_ Orig:
r: $1,077,250_ _$85,750 $4,860.48 Corr:
Abate: 223,910 $17,820 _$1,010.08 Abate:
The basis of the recommendation is: An interior inspection and exterior .
measurement of the property was performed prior to the 2009 re- appraisal, due to the
assessor level appeal in 2010, the record's inventory was not corrected for 2009 but
should have been. Changes have been made to the record resulting in this Assessor
generated abatement. Pursuant to CRS 39 -10 -114, this abatement should be granted for
over - valuation.
Appraisal Manager Approval: 5031.‘0 Assessor Approval- )
G:\DOCS\Forms\ABATREC2.FRM
ABATEMENT RECOMMENDATION
ASSESSOR GENERATED xx ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
• DATE CHANGED
To: Mark Chapin, Eagle County Assessor •
From: Andrea Noakes
Date: 8/31/2010
Owner: Steinberg Family Trust- Florence A. Steinberg Bypass Trust
Schedule #: R010150 Parcel #: 2101- 092 -04 -001
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 °s
Classification: Residential
TAX YEAR 2009 TAX YEAR
TAC SC103 Mill Rate 44.2270 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
3,819,680 304,040 13,446.76 Orig:
Corr: 2,867,490 228,250 10,094.80 Corr:
Abate: 952,190 75,790 3,351.96 Abate:
The basis of the recommendation is: Sales from our data collection period of January
1, 2007 through June 30, 2008 were reviewed during the 2010 assessor level appeals process.
It was determined the current level of value was overstated and the value was lowered to
$2,867,490. I recommend the value should also be lowered for the 2009 tax year to create a
fair and equitable value.
Appraisal Manager A roval : f ' (i)I IJt!
pp g pp ` Assessor Approval:
G: \DOCS \Forms \ABATREC2.FRM
rev. 08/18/09 jmc
•
ABATEMENT RECOMMENDATION
ASSESSOR GENERATED XX ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kristina W Birk
Date: 8 -31 -2010
Owner: _SPURR- PORTMANN FAMILY LIVING TRUST
Schedule #: R063175 Parcel #: 2105 - 122 -25 -030
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 _ Approval as Submitted
XX Abatement /Refund different than requested (Approval in part)
Assessment Rate: 7.96%
Classification: Residential
TAX YEAR _2009 TAX YEAR
TAC SC222 Mill Rate 99.1470 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: _$2,371,990 _$188,810 $18,719.96_ Orig:
$2,153,800,_ _$171,440 $16,997.76_ Corr:
Abate:_$218,190 $17,370_ $1,722.20 Abate:
The basis of the recommendation is: The subject property sold in the data collection
period for less than the assessor's office valued it during the 2009 re- appraisal. The
value was adjusted to the time adjusted sales price minus the cost of personal property.
Comparable sales support the new value. Pursuant to CRS 39 -10 -114 this abatement is
recommended due to overvaluation.
Appraisal Manager Approval: I 0 Assessor Approval: "<
411 G:\DOCS\Forms\ABATREC2.FRM
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ABATEMENT RECOMMENDATION
ASSESSOR GENERATED xx ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From:_ Andrea Noakes
Date: 8/31/2010
Owner: Thomas K. Boyd - Oakwood Trust
Schedule #: R007350 Parcel#: 2101- 071 -13 -020
The appraisal section has completed its review of the referenced property as of this
date and hereby submits its findings & recommendations as stated below:
Denial xx Approval as Submitted
Abatement /Refund different than requested (Approval in part)
Assessment Rate: 7.96 %
Classification: Residential
TAX YEAR 2009 TAX YEAR
TAC SC103 Mill Rate 44.2270 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
•ig: 8,327,140 , 662,840 29,315.44 Orig:
Corr: 6,327,700 503,690 22,276.68 Corr:
Abate: 1,999,440 159,150 7,038.76 Abate:
The basis of the recommendation is: Sales from our data collection period of January
1, 2007 through June 30, 2008 were reviewed during the 2010 assessor level appeals process.
It was determined the current level of value was overstated and the value was lowered to
$6,327,700. I recommend the value should also be lowered for the 2009 tax year to create a
fair and equitable value.
Appraisal Manager Approval: `AJ5 - 1l1 1 6 Assessor Approval-
7
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1 ABATEMENT RECOMMENDATION
1
ASSESSOR GENERATED X ADMIN CHANGE YES / NO
1110 TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kevin Cassidy
Date: 08 -31 -2010
Owner: David Caldarola
Schedule #: R057967 Parcel #:2109- 152 -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: 29%
Classification: Vacant Land
TAX YEAR 2009 TAX YEAR
TAC SC168 Mill Rate 85.7880 TAC - Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: $285,000 $82,650 $7,090.36 Orig:
Corr: $212,380 $61,590 $5,283.68 Corr:
Abate: $72,620 $21,060 $1,806.68 Abate:
The basis of the recommendation is: The new value reflects the time adjusted sales
price of the subject in the data collection period. A review of the comparable sales has
also supported the new value. It is recommended the value be lowered for the 2009/2010 tax
periods.
Appraisal Manager Approval : /1� git\kti Assessor Approval : =',./% �q..
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I ABATEMENT RECOMMENDATION
ASSESSOR GENERATED X ADMIN CHANGE YES / NO
• TAXPAYER GENERATED ADMIN - CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kevin Cassidy
Date: 08 -31 -2010
Owner: Brian M. & Julie T. Claydon
Schedule #: R057943 Parcel# : 2109 094 - - 025
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%
Classification: Residential
TAX YEAR 2009 TAX YEAR
TAC SC168 Mill Rate 85.7880 TAC Mill Rate
• Actual Assd Taxes Actual Assd Taxes
Orig: $1,448,600 $115,310 $9,892.20 Orig:
Corr: $1,231,190 $98,010 $8,408.08 Corr:
Abate: $217,410 $17,300 $1,484.12 Abate:
The basis of the recommendation is: The new value reflects market conditions in the
neighborhood during the data collection period. Due to the 2010 assessor level appeal and a
review of the comparable sales the subject has been adjusted for 2009/2010. The adjusted
sales prices of the comparables have a range of $1,200,714 - $1,341,253. The value has been
adjusted accordingly.
Appraisal Manager Approval:/A/ iI3 Assessor Approval
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1 ABATEMENT RECOMMENDATION
ASSESSOR GENERATED )( ADMIN CHANGE YES / NO
• TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kevin Cassidy
Date: 08 -31 -2010
Owner: Chris & Shannon Fedrizzi
Schedule #: R050278 Parcel #: 2109- 091 -06 -009
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% %
Classification: Residential
TAX YEAR 2009 TAX YEAR
TAC SC168 Mill Rate 85.7880 TAC Mill Rate
• Actual Assd Taxes Actual Assd Taxes
Orig: $1,479,140 $117,740 $10,100.68 Orig:
Corr: $1,295,790 $103,150 $8,849.04 Corr:
Abate: $183,350 $14,590 $1,251.64 Abate:
The basis of the recommendation is: The new value reflects market conditions in the
neighborhood during the data collection period. Due to the 2010 assessor level appeal and a
review of the comparable sales the subject has been adjusted for 2009/2010. The adjusted
sales prices of the comparables have a range of $1,160,305 - $1,590,826. The value has been
adjusted accordingly.
Appraisal Manager Approval : A 4 0 4 `} \�( Assessor Approval :
•
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4111
I L ABATEMENT RECOMMENDATION I
ASSESSOR GENERATED XX_ _ ADMIN CHANGE YES / NO
• TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
7 To: Mark Chapin, Eagle County Assessor
From: Kristina W Birk
Date: 8 -31 -2010
Owner: _Andrew & Yvette Younq
Schedule #: R063183 Parcel #: _2105- 122 -25 -038
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 Approval as Submitted .
XX Abatement /Refund different than requested (Approval in part)
Assessment Rate: 7.96%
Classification: Residential
TAX YEAR 2009 TAX YEAR
TAC SC222 Mill Rate 99.1470 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: $910,320 _$72,460 $7,184.20 Orig:
likr: $777,280 87
= $61,0 $6,134.24 Corr: •
Abate: $133,040 $10,590 $1,049.96 Abate:
The basis of the recommendation is: Due to a re -draw of the subject property from the
plat, the square footage on record was incorrect. The change in value indicated in this
abatement is based on the updated record and sales of similar properties in the same
development as the subject. Pursuant to CRS 39 -10 -114, this abatement should be granted for
overvaluation.
Appraisal Manager Approval: � _ 'r 1 Assessor Approval�
G: \DOCS \Forms \ABATREC2.FRM
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I ABATEMENT RECOMMENDATION
ASSESSOR GENERATED xx ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
III DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Andrea Noakes
Date: 8/31/2010
Owner: Kathryn C. Poch
Schedule #: R047852 Parcel #: 2101- 071 -12 -021
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 %
Classification: Residential
TAX YEAR 2009 TAX YEAR
TAC SC103 Mill Rate 44.2270 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
41, ig: 7,620,720 606,610 26,828.56 Orig:
Corr: 6,300,000 501,480 22,178.96 Corr:
Abate: 1,320,720 105,130 4,649.60 Abate:
/
The basis of the recommendation is: Sales from our data collection period of January
1, 2007 through June 30, 2008 were reviewed during the 2010 assessor level appeals process.
It was determined the current level of value was overstated and the value was lowered to
$6,300,000 or 1,800 per square foot. This value was determined by giving the most weight to
the sale of the other half of the subject's duplex. I recommend the value should also be
lowered for the 2009 tax year to create a fair and equitable value.
e
Appraisal Manager Approval: :i‘ ` 6-1 ID Assessor Approval: / __
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411
ABATEMENT RECOMMENDATION
• ASSESSOR GENERATED X
TAXPAYER GENERATED ADMIN CHANGE YES / NO
ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kevin Cassidy
Date: 08 -27 -2010
Owner: Nancy Jo King
Schedule #: R060515 Parcel #: 2109- 043 -19 -002
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 Approval as Submitted
Abatement /Refund different than requested (Approval in part)
Assessment Rate: 7.96%
Classification:Residential
TAX YEAR 2009 TAX YEAR
TAC SC168 Mill Rate 85.7880 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: $387,770 $30,860 $2,647.40 Orig:
Corr: $224,800 $17,900 $1,535.60 Corr:
Abate: $162,970 $12,960 $1,111.80 Abate:
The basis of the recommendation is: Based on data provided by the property owner
inventory was corrected. Research by the Assessor's office of the Master Declaration for
employee housing designated by the Town of Eagle concluded that the Assessor's property
record was incorrect. A correction was made to the record to reflect the correct
neighborhood and super- neighborhood, (employee housing 3% cap), for the above mentioned
property resulting in a decrease in actual and assessed values. Pursuant to CRS 39 -10 -114
this abatement should be granted for overvaluation.
hh
Appraisal Manager Approval Approval:
Assessor A roval: -
1110 \DOCS \Forms \ABATREC2.FRM
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1 ABATEMENT RECOMMENDATION
ASSESSOR GENERATED XX ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kristina W Birk
Date: 8 -31 -2010
'Owner: SCHNOOR CORPORATION
Schedule #: R063189 Parcel #: 2105- 122 -25 -044
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 _ Approval as Submitted
XX Abatement /Refund different than requested (Approval in part)
Assessment Rate: 7.96%
Classification: Residential
TAX YEAR 2009 TAX YEAR
TAC SC222 Mill Rate 99.1470 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: $1,395,760_ _$111,100 $11,015.24 Orig:
411 ,r: $1,228,800_ _$92,810 $9,697.56 Corr:
Abate: $166,960 $13,290 $1,317.68 Abate:
The basis of the recommendation is: The subject property sold in the data collection
period for less than the assessor's office valued it during the 2009 re- appraisal. The
value was adjusted to the time adjusted sales price minus the cost of personal property.
Comparable sales support the new value. Pursuant to CRS 39 -10 -114 this abatement is
recommended due to overvaluation.
Appraisal Manager Approval: % 511 ID Assessor Approval % (
G: \DOCS \Forms \ABATREC2.FRM
ABATEMENT RECOMMENDATION
ASSESSOR GENERATED XXX ADMIN CHANGE YES NO
TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Ruth Berglund
Date: 09/03/2010
Owner: EDWARDS CORNER LLC
Schedule #: R055208 Parcel #: 2105- 054 -11 -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: 29 %
Classification: Commercial
TAX YEAR 2009 TAX YEAR
TAC SCO55 Mill Rate 48.104 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
;Y $10,145,120 $2,942,080 $141,525.80 prig:
Corr: $ 9,597,690 $2,783,330 $133,889.30 Corr:
Abate:$ 547,430 $ 158,750 $ 7,636.50 Abate:
•
The basis of the recommendation is: See attached.
Pursuant to CRS 39 -10 -114, this abatement should be approved.
Appraisal Manager Approval: , �!/ ) l Assessor Approval,
G: \DOCS \Forms \ABATREC2.FRM
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•
ABATEMENT RECOMMENDATION
ASSESSOR GENERATED XXX ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Ruth Berglund
Date: 09/03/2010
Owner: St Just LLC
Schedule #: R041167 Parcel #: 2103- 171 -01 -020
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: 29 %
Classification: Commercial
TAX YEAR 2009 TAX YEAR
TAC SCO28 Mill Rate 63.108 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
ig: $ 975,750 $ 282,970 $ 17,857.68 Orig:
Corr: $ 674,110 $ 195,490 $ 12,337.00 Corr:
Abate:$ 301,640 $ 87,480 $ 5,520.68 Abate:
The basis of the recommendation is: See attached.
Pursuant to CRS 39 -10 -114, this abatement should be approved.
Appraisal Manager A pp g pproval : , 1'`. -' ) )iL Assessor Approval :/;Z7
/
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ABATEMENT RECOMMENDATION
ASSESSOR GENERATED XXX ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Ruth Berglund
Date: 09/03/2010
Owner: KLS RANCH LLC
Schedule #: R052956 Parcel #: 2111 - 081 -06 -009
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: 29 %
Classification: Commercial
TAX YEAR 2009 TAX YEAR
TAC SC018 Mill Rate 55.881 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
J ig: $ 574,060 $166,480 $ 9,303.08 Orig:
Corr: $ 399,380 $115,820 $ 6,472.14 Corr:
Abate: $ 174,680 $ 50,660 $ 2,830.94 Abate:
The basis of the recommendation is: See attached.
Pursuant to CRS 39 -10 -114, this abatement should be approved.
Zii ,7
Appraisal Manager Approval: /IiD Assessor Approval // 'V
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ABATEMENT RECOMMENDATION
ASSESSOR GENERATED XXX ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Ruth Berglund
Date: 09/02/2010
Owner: LOT 28 AIRPARK LLC
Schedule #: R054688 Parcel #: 2111- 101 -24 -001
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: 29 %
Classification: Commercial
TAX YEAR 2009 TAX YEAR
TAC SC018 Mill Rate 55.881 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
'pig: $3,328,290 $965,200 $53,936.36 Orig:
Corr: $1,892,840 $548,920 $30,674.20 Corr:
Abate: $1,435,450 $416,280 $23,262.16 Abate:
•
The basis of the recommendation is: The square footage assigned to this building estimated a
full second story of 14,488 with total footage of 28,976. Review of the property showed
that the second story was only 1,989 square feet with total footage of 16,479. Square
footage.was corrected and recommendation above is the result of the area correction.
Pursuant to CRS 39 -10 -114, this abatement should be approved.
l
_Appraisal Manager Approval: V j ( V Assessor Approval: / f' % 1
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ABATEMENT RECOMMENDATION
ASSESSOR GENERATED XXX ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Ruth Berglund
Date: 09/02/2010
Owner: Riverwalk Giliie LLC
Schedule #: R040134 Parcel #: 2105- 054 -16 -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: 29 %
Classification: Commercial
TAX YEAR 2009 TAX YEAR
TAC SCO55 Mill Rate 48.104 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
ig: $1,165,000 $337,850 $16,251.92 Orig:
Corr: $ 928,650 $269,300 $12,954.40 Corr:
Abate: 236,350 $ 68,550 $ 3,297.52 Abate:
1
The basis of the recommendation is: An analysis of 2007 -2008 sales and rents in the
Riverwalk complex indicated a marked difference between retail space and office space. All
office space units were adjusted down to $358 per foot tax year 2009. This schedule was
not appealed and was overlooked in the correction process for 2009. Value was corrected for
2010 and abatement is being generated to provide equalization with all other similar units
in the complex for 2009.
Pursuant to CRS 39 -10 -114, this abatement should be approved.
0 )
At/
1
Appraisal Manager Approval: 4 4 ■ 3-1 0 Assessor Approval
■
G: \DOCS \Forms \ABATREC2.FRM
rev. 08/18/09 jmc