HomeMy WebLinkAboutR10-133 Assessor Generated Abatements •
Commissioner L` ` o moved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
Resolution No. 2010 - VD
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 Vs day of 01) . , 2010.
COUNTY OF EAGLE, STATE OF COLORADO
BY AND THROUGH ITS BOARD OF COUNTY
COMMISSIONERS
BY: Has...--
,
ara J. Fishe , a' an
ATTEST: Cf sA LE � -
I P X.::::%004' . , g - n ' tavney, Ca . . ion
Teak J. Simont • r , Clerk to the ` OW' -- ���
Board of County Commissioners Peter F. Runyon, Commissioner
Commissioner KW LtrL-A-.A seconded adoption of the foregoing resolution. The roll
having been called, the vote was as follows:
Commissioner Sara J. Fisher
Commissioner Jon Stavney y
Commissioner Peter F. Runyon 4—•-
This Resolution passed by / v vote of the Board of County Commissioner of the
County of Eagle, State of Colorado.
2
ABATEMENT RECOMMENDATION �I
ASSESSOR GENERATED _XX ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Sandy Skiles
Date: 9/27,2010
Owner: Stephen H. Gamble Residence Trust -Grace D. Gamble Residence Trust
Schedule #: R056166 Parcel #: 2107 - 133 -01 -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
Classification:
TAX YEAR _2009 TAX YEAR
TAC ` SCO35 Mill Rate 86.9430 _ TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: 3,513,030 279,640 24,312.76 Orig:
) rr: _3,275,000_ 260,690 _22,665.16 Corr:
Abate: 238,030_ 18,950_ - 1,647.60 Abate:
The basis of the recommendation is: A physical inspection was completed on
6/17/2010. After the inspection it was noted that the construction quality was correct
in the Assessor's office. Views seem to be the determining factor on the differences
between the comps and the subject.
The value was adjusted at the CBOE level by a stipulated value for 2010. To maintain
equity between 2009 and 2010, this abatement should be approved.
Appraisal Manager Approval: JD' Lt) Assessor Approval:``, I`
G: \DOCS \Forms \ABATREC2.FRM
ev. 08/18/09 jmc
11 ABATEMENT RECOMMENDATION 11
ASSESSOR GENERATED XX ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
-,
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Kevin Cassidy
Date: 09 -07 -2010
Owner: Thomas R. & Carol A. Poss
Schedule #: R059158 Parcel #:2109 - 152 - - 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
TAC SC168
TAX YEAR 2009 TAX YEAR
Mill Rate 85.7880 TAC Mill Rate
__]) Actual Assd Taxes Actual Assd Taxes
Orig: $1,097,820 $87,390 $7,497.00 Orig:
Corr: $667,500 $53,130 $4,557.92 Corr:
Abate: $430,320 $34,260 $2,939.08 Abate:
The basis of the recommendation is: The new value for 2009 reflects market conditions
in the neighborhood during the data collection period. The home was only partially complete
when purchased in 2009. Documentation supporting this condition was presented during the
CBOE hearing. It was agreed during the 2010 appeals period the improvement was at 50% as of
01/01/2009. Site inspection performed confirming exterior dimensions. The value has been
adjusted accordingly.
� i Appraisal Manager Approval:A� f 1 Assessor Approval //
G: \DOCS \Forms \ABATREC2.FRM
)rev. 08/18/09 jmc
�) ABATEMENT RECOMMENDATION +1
ASSESSOR GENERATED X ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
J
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Lee Martens
Date: 9/13/2010
Owner: Westerland Family Trust
Schedule #: R050667 Parcel #: 2465- 112 -25 -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 X Approval as Submitted
Abatement /Refund different than requested (Approval in part)
Assessment Rate: 29
Classification: Commercial
TAX YEAR 2009 TAX YEAR
TAC 081 Mill Rate 61.528 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: $674,830• $195,700 $12,041.04 Orig:
.e $561,910 $162,950 $10,026.00 Corr:
Abate:$112,920 $ 32,750 $ 2,015.04 Abate:
The basis of the recommendation is: Value adjustment due to inspection of interior use
of building and to bring inline with comparable sales. Pursuant to CRS 39 -1 -114, this
abatement should be granted due to overvaluation.
Appraisal Manager Approval: f _ U Assessor Approval:
G: \DOCS \Forms \ABATREC2.FRM
rev. 08 /18 /09 -jmc
I ABATEMENT RECOMMENDATION
ASSESSOR GENERATED X ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN- CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Lee Martens
Date: 9/13/2010
Owner: Donna J. Rossetti Trust
Schedule #: R027141 Parcel #: 2467- 083 -01 -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 X Approval as Submitted
Abatement /Refund different than requested (Approval in part)
Assessment Rate: 29/7.96 % 1
, Classification: Vacant Land to Residential
TAX YEAR 2008 TAX YEAR 2009
TAC 003 Mill Rate 66.7072 TAC 003 Mill Rate 61.003
Actual Assd Taxes Actual Assd Taxes
ig: $652,500 _ $189,230 $12,623.00 Orig: $1,087,500 $315,370, $19,238.52,
Corr: $652,500 $ 51,940 $ 3,464.78 Corr: $1,087,500 $86,570
$ 5,281.04
Abate: -0- $137,290 - $ 9,158.22 Abate: -0- $228,800 $13,957.48
The basis of the recommendation is: Owner stated that this parcel has been the front
lawn to their home since they purchased it in 1994. They didn't realize the difference in
assessment rate until 2010. Aerial photos support their claim. Pursuant to CRS 39 -1 -114,
this abatement should be granted due to over assessment.
f
} Appraisal Manager Approval:, " . rJ L f ig /10
1 Assessor Approval: ';f
A
G: \DOCS \Forms \ABATREC2.FRM
rev. 08 /18/09 jmc