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HomeMy WebLinkAbout20132134August 8, 2013 CLERK TO THE BOARD PHONE (970) 336-7215, EXT 4226 FAX (970) 352-0242 WEBSITE: www.co.weld.co.us 1150 O STREET P.O. BOX 758 GREELEY CO 80632 SAND DOLLAR INVESTMENTS LLC PO BOX 2200 CASTLE ROCK, CO 80104 RE: THE BOARD OF EQUALIZATION 2013, WELD COUNTY COLORADO APPROVAL OF STIPULATION BETWEEN PETITIONER AND ASSESSOR ACCOUNT NO.: R7411598 Dear Petitioner: On August 01, 2013, the Board of County Commissioners of Weld County Colorado convened and acting as the Board of Equalization, pursuant to C.R.S. Section 39-8-101 et seq., considered your request to approve and adopt a valuation of your property arrived at by a Stipulation between you and the Weld County Assessor, for the year 2013. The Board of Equalization found that the evidence presented at the hearing supported the stipulated value placed upon the above -described property as set forth below. Such evidence indicated the value was reasonable, equitable, and derived according to the methodologies, percentages, figures and formulas dictated by law. ACTUAL VALUE AS STIPULATED VALUE DETERMINED BY ASSESSOR APPROVED BY BOARD $845,700.00 $700,000.00 The above 'Stipulated Value' is the value which will be used in the calculation of your property taxes for 2013. This value is not appealable. If you have questions concerning the above information, please call me at (970) 336-7215, Ext. 4226. Very truly yours, Esther E. Gesick, Deputy Clerk Weld County Board of County Commissioners Cc: Christopher Woodruff, Weld County Assessor DOWNEY & ASSOCIATES 383 INVERNESS PARKWAY SUITE 300 ENGLEWOOD, CO 80112 ex; T -c -f- *1 2013-2134 AS0085 COUNTY BOARD OF EQUALIZATION WELD COUNTY Single County Schedule Number R7411598 STIPULATION (As To Tax Year_2013_ Actual Value) RE PETITION OF : NAME: SAND DOLLAR INVESTMENTS LLC ADDRESS: 650 Glen Creighton Dr. Dacono, CO Petitioner (s) and the Weld County Assessor hereby enter into this Stipulation regarding the tax year 2013 valuation of the subject property, and jointly move the Board of Equalization to enter its order based on this Stipulation. Petitioner (s) and Assessor agree and stipulate as follows: 1. The property subject to this Stipulation is described as: DAC L1 H & T SUB 2. The subject property is classified as Commercial property. 3. The County Assessor originally assigned the following actual value to the subject property for the tax year 2013: Total $845,700.00 4. After further review and negotiation, Petitioner (s) and Weld County Assessor agree to the following tax year 2013 actual value for the subject property: Total $700,000.00 5. The valuation, as established above, shall be binding only with respect to tax year 2013. 6. Brief narrative as to why the reduction was made: Actual income indicated an adjustment. 7. Both parties agree that: ❑The hearing scheduled before the Board of Equalization on (Date) at (Time) be vacated. ZA hearing has not yet been scheduled before the Board of Equalization. R7411598 1 2013-2134 DATED this 10 day of July, 2013. Attorney for Petitioner it Atfor Attorney Reg. No. 9686 DOWNEY & ASSOCIATES, PC 383 Inverness Parkway Suite 300 Englewood, CO 80112 Telephone: FO3 }'/3 il/i Docket Number n/a Stip-1.Frm R7411598 sist'ant) Counfy Attorney for Respondent, Weld County Board of Commissioners Address: 1150 "O" Street P.O. Box 758 Greeley, CO 80632 Telephone:(970) 336-7235 County Ass ssor uleci Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 353-3845 ext. 3697 2 NOTICE OF DETERMINATION Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 ACCOUNT NO. TAX YEAR TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION R7411598 2013 2954 DAC L1 H & T SUB 650 GLEN CREIGHTON DR DACONO, CO PROPERTY: OWNER SAND DOLLAR INVESTMENTS LLC PO BOX 2200 CASTLE ROCK, CO 80104 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW COMMERCIAL 845,700 845,700 TOTAL $845,700 $845,700 The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest. The Assessor's determination of value after review is based on the following: CM05 - The law requires that all of 2011 and the first 6 months of 2012 data be used to establish current values. We have considered all (3) three approaches to value in arriving at your current valuation. We have denied your appeal based upon this data. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. Date of Notice: 6/27/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM DOWNEY & ASSOCIATES 383 INVERNESS PARKWAY SUITE 300 ENGLEWOOD, CO 80112 RECEIVED JUL 11 0 2013 WELD COUNTY COMMISSlON[E ::ec" 15-DPT-AR PR 207-08/13 R7411598 18102 County Board of Equalization Hearings will be held from July 1 through August 5 at 1400 N 17 AVE. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 12, § 39-2-125(1)(e), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and vdvuw.dola.coIorado.gov/baa telephone number. Binding Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization. If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, § 39-1-120(3), C.R.S. PETITION TO COUNTY BOARD OF EQUALIZATION What is your estimate of the property's value as of June 30, 2012? (Your opinion of value in terms of a specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.) $ . `i)c\ao What is the basis for your estimate of value or your reason for requesting a review? (Please attach additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original installed cost, appraisal, etc.) See Attached ATTESTATION I, the undersigned owner or agent" of the property identified above, affirm that the statements contained her andnyattachme{ts hereto are true and complete. Attorney for Petitiolr Attorney Reg. # 9686 Email tomAdownevlawpc.com 3o3 -413 -ill Telephone Number Date 53 Attach letter of authorization signed by property owner. G\ .9Cn-5 Address 15-DPT-AR PR 207-08/13 R7411598 18102 EXHIBIT "A" ATTACHMENT TO COUNTY BOARD OF EQUALIZATION PETITION OF 650 GLEN CREIGHTON DR., DACONO, CO — SCHEDULE/PARCEL NO. R7411598 1. The Assessor has failed to give appropriate consideration to all the requisite approaches to valuation in determining the value of the property. 2. The current year actual value assigned by the assessor does not reflect the actual value of the subject property during the 18 month period ending June 30, 2012. 3. Upon consideration of all the approaches to value, values given to comparable land and improvements and upon consideration of the requirements of Colorado law that require that assessments be uniform, just and equitable, a reduction in the current year actual value of this property is warranted. 4. The subject property consists of a 4,169 sf building used as a post office. 5. The attached analysis by McIntosh & Associates, which is based on the actual rental income generated by the property, indicates that the assigned value for 2013 is excessive and should be reduced to the Target Income Value of $639,920. 6. Petitioner respectfully requests that the value of the subject property be reduced to $639,920. 7. Pursuant to C.R.S. § 39-8-107(3), Petitioner requests that the Assessor supply all data supporting the Assessor's determination of actual value to the undersigned no later than two working days prior to the CBOE hearing. McIntosh & Associates, LLC heal sta?v .,. C”ns 11 I 650 Glen Creighton Dr. County: Parcel: Weld 146906129001 Bldg Area 4,169 Income Approach Potential Gross Income Vacancy & Collection Loss Effective Gross Income Operating Expenses Net Operating Income Capitalization Rate Indicated Value FMV Assessment Assessment Assessment Ratio $' per SF 63,992 $ 15.35 63,992 (6,399) $ 1.53 10% Management Fees and other Operating Expenses 57,593 9.00% (Includes real estate taxes) $ 639,920 $ 153 $ 845,700 $ 203 $ 245,253 29% Notes: * Operating expenses include: management fees, leasing fees, insurance and reserve for replacements * Overall postal service revenues are declining due to changes in technologies. The Postal Service is currently reviewing consolidation opportunities, which may affect their space needs around the country. This property is currently being reviewed. DOWNEY & ASSOCIATES, it A PROFESSIONAL CORPORATION July 9, 2013 VIA CERTIFIED MAIL RETURN RECEIPT REQUESTED Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 303 813-1111 Re: Account Nos. 112808386; 112810886 and 112810986 — CSA 19 Riverwalk Square LLC, Greeley, CO Account No. R4577286 -1009 Broad St., Milliken, CO Account No. R7411598 — 650 Glen Creighton Dr., Dacono, CO Account No. R2291686 --170123rd Ave., Greeley, CO Account No. R3575305 — 385 Justine Ave., Platteville, CO Account No. R0276895 -100 Johnstown Ctr., Johnstown, CO Account No. R6295986 — SG TRUST — 726 Baseline P1., Brighton, CO Dear Clerk to the Board: We represent the owners of the above referenced real property ("Subject Property") in Weld County. Enclosed are the Petitions to the Board of Equalization protesting the denials, or inadequate adjustments, by the Weld County Assessor. I will not be available for hearings on July 15, July 25 and August 5, 2013. Please direct the Notice of Hearing on this matter to the undersigned. Petitioner, pursuant to C.R.S. § 39-8-107(3), respectfully requests that the Assessor provide all data supporting the assessor's determination of actual value on these parcels to the undersigned no later than two working days prior to the CBOE hearing. Thank you for your cooperation in this regard. Should you have questions, please call. TED/ss Enclosures Very truly yours, of') � Thomas E. Downey, Jr 383 Inverness Parkway O Suite 300 O Englewood, Colorado 80112 O fax 303 813-1122 www.downeylawpc.com ❑ www.coloradopropertytaxattomey.com Hello