HomeMy WebLinkAbout20091798.tiffCLERK TO THE BOARD
PHONE (970) 336-7215, Ext. 4226
FAX: (970) 352-0242
P. O. BOX 758
GREELEY, COLORADO 80632
Wilk
COLORADO
August 6, 2009
BROWN DAVID R &
36361 APPY ROAD
EATON, CO 80615
RE: THE BOARD OF EQUALIZATION, 2009, WELD COUNTY, COLORADO - DENY
PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE
DESCRIPTION OF PROPERTY: ACCOUNT #: R7554699 PARCEL #: 070933001024 - GA3R
L15A GILBAUGHS APPALOOSA ACRES 3RD RPLT SITUS: 36361 APPY RD WELD
Dear Petitioner:
On August 3, 2009, the Board of County Commissioners of Weld County, Colorado,
convened, and acting as the Board of Equalization, pursuant to Section 39-8-101, C.R.S., et.seq.,
considered your petition of appeal of the County Assessor's valuation of your property described
above, for the year 2009.
The Board of Equalization found that the evidence presented at the hearing clearly
supported the value placed upon your above described property by the County Assessor. Such
evidence indicated the value was reasonable, equitable, and derived according to the
methodologies, percentages, figures and formulas dictated to the Weld County Assessor by law.
The assessment and valuation of the Weld County Assessor was affirmed as follows:
ACTUAL VALUE AS
DETERMINED BY
ASSESSOR
ACTUAL VALUE AS
SET BY BOARD
$307,309 $307,309
2009-1798
AS0073
I S Cl� ✓'C `) � � & 18 74) )
BROWN DAVID R & - R7554699
Page 2
A denial of a petition, in whole or in part, by the Board of Equalization may be appealed by
selecting one of the following three options; however, said appeal must be filed within 30 days of
the denial:
Board of Assessment Appeals: You have the right to appeal the County Board
of Equalization's (CBOE's) decision to the Board of Assessment Appeals (BAA).
Such hearing is the final hearing at which testimony, exhibits, or any other
evidence may be introduced. If the decision of the BAA is further appealed to
the Court of Appeals, only the record created at the BAA hearing shall be the
basis for the Court's decision. No new evidence can be introduced at the Court
of Appeals. (Section 39-8-108(10), C.R.S.)
Appeals to the BAA must be made on forms furnished by the BAA, and such
appeals should be mailed or delivered within thirty (30) days of denial by the
CBOE to:
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, CO 80203
Phone: 303-866-5880
Fees: A taxpayer representing himself is not charged for the first two appeals to
the Board of Assessment Appeals; however, a taxpayer being represented by an
agent or an attorney must submit a fee of $101.25 per appeal.
OR
2. District Court: You have the right to appeal the CBOE's decision to the District
Court of the county wherein your property is located. New testimony, exhibits or
any other evidence may be introduced at the District Court hearing. For filing
requirements, please contact your attorney or the Clerk of the District Court.
Further appeal of the District Court's decision is made to the Court of Appeals for
a review of the record. (Section 39-8-108(1), C.R.S.)
OR
3. Binding Arbitration: You have the right to submit your case to arbitration. If
you choose this option the arbitrator's decision is final and your right to appeal
your current valuation ends. (Section 39-8-108.5, C.R.S.)
Selecting the Arbitrator: In order to pursue arbitration, you must notify the
CBOE of your intent. You and the CBOE select an arbitrator from the official list
of qualified people. If you cannot agree on an arbitrator, the District Court of the
county in which the property is located will make the selection.
Arbitration Hearing Procedure: Arbitration hearings are held within sixty days
from the date the arbitrator is selected. Both you and the CBOE are entitled to
participate. The hearings are informal. The arbitrator has the authority to issue
subpoenas for witnesses, books, records, documents and other evidence. He
2009-1798
AS0073
BROWN DAVID R & - R7554699
Page 3
also has the power to administer oaths, and all questions of law and fact shall be
determined by him.
The arbitration hearing may be confidential and closed to the public, upon mutual
agreement. The arbitrator's written decision must be delivered to both parties
personally or by registered mail within ten (10) days of the hearing. Such
decision is final and not subject to review.
Fees and Expenses: The arbitrator's fees and expenses are agreed upon by
you and the CBOE. In the case of residential real property, such fees and
expenses cannot exceed $150.00 per case. The arbitrator's fees and expenses,
not including counsel fees, are to be paid as provided in the decision.
If you have questions or need additional information, please do not hesitate to contact me at
(970) 336-7215, Extension 4226.
Very truly yours,
c
Esther E. Gesick
Deputy Clerk to the Board
cc: Christopher Woodruff, Assessor
2009-1798
AS0073
Weld County
CHRISTOPHER M. WOODRUFF COUNTY ASSESSOR
BRENDA DONES, DEPUTY ASSESSOR
VALUATION REPORT
OF
RESIDENTIAL IMPROVED PROPERTY
FOR
County Board of Equalization
BROWN DAVID R &
BROWN MELODY A
PETITIONER
VS.
WELD COUNTY ASSESSOR'S OFFICE
RESPONDENT
0709-33-0-01-024
Parcel Number:
Schedule Number: R7554699
Log Number: 2401
Date: 7/31/2009
Time: 11:45 AM
Board: Board #1
PREPARED BY
JOE WILD
Signature Date
ASSESSOR'S OFFICE STAFF APPRAISER
ASSESSOR'S VALUE
RESIDENTIAL $307,309
Total: $307,309
2009-1798
GENERAL DESCRIPTION AND MARKET SUMMARY
SUBJECT SITE AND IMPROVEMENTS
This property is located at 36361 APPY RD in the city of WELD. The legal description of the
property is GA3R L15A GILBAUGHS APPALOOSA ACRES 3RD RPLT SITUS: 36361 APPY
RD WELD. Utilities available to the site are typical for the area. The residence is a Frame
Masonry Veneer house constructed in2000. It has 1813 square feet of finished living area.
There are 5 bedrooms. The Assessor has classified the structure as a Ranch 1 Story home of
Average quality, using Average quality materials.
CBOE_RES_01(
Pag
MARKET APPROACH SUMMARY
Real property for the tax year 2009 must be valued utilizing the level of value for the period of
one and one-half years immediately prior to July 1, 2008. A period of five years immediately
prior to July 1, 2008 shall be utilized to determine the level of value if adequate data is not
available from such one and one-half year period to adequately determine the level of value for
a class of property. Said level of value shall be adjusted to the final day of the data -gathering
period. Changes occurring between base years are not to be accounted for until the following
level of value is implemented, other than additions, change in use, detrimental acts of nature,
damage due to fire, etc., creation of a condominium, new regulations restricting or increasing
the use of the land, or a combination thereof {39-1-104(11)(b)(I), CRS}.
The Weld County Assessor has an established ongoing Sales Confirmation and Validation
Program for property transactions used in developing values.
The subject property has been classified as Residential for assessment purposes. Residential
property value shall be determined by appropriate consideration of the Market Approach to
Value {39-1-103(5)(a), CRS}. The Assessor has considered this approach to value for the subject
parcel.
ASSESSOR'S VALUE
RESIDENTIAL $307,309
Total: $307,309
CBCE RES_0108'
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LL LL
REAL AND PERSONAL PROPERTY
NOTICE OF DETERMINATION
Christopher M. Woodruff
WELD Assessor
1400 N 17th Ave
GREELEY, CO 80631
Date of Notice: 6/24/2009
Telephone: (970) 353-3845
Fax: (970) 304-6433
Office Hours: 8:00 AM - 5:00 PM
SCHEDULE/ACCOUNT NO.
TAX YEAR
TAX AREA
LEGAL DESCRIPTION/
PHYSICAL LOCATION
R7554699
2009
3885
GA3R L15A GILBAUGHS APPALOOSA
ACRES 3RD RPLT SITUS: 36361 APPY RD
WELD
36361 APPY RD
WELD, CO
PROPERTY OWNER J
BROWN DAVID R &
36361 APPY ROAD
EATON, CO 80615
PROPERTY CLASSIFICATION
ASSESSOR'S VALUATION
ACTUAL VALUE PRIOR
TREVIEW
ACTUAL VALUE AFTER
REVIEW
RESIDENTIAL
307,309
307,309
TOTAL
5307,309
5307,309
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:
AL01 - Your property has been uniformly valued following Colorado law. Your protest of value has
been denied due to comparison of other similar properties which sold during the 2007/2008 time
period.
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 deadline for filing personal property appeals is July 20.
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.
15 -OPT -AR
PR 207-08/08
NOD# 3340
APPEAL PROCEDURES
County Board of Equalization Hearings will be held from
July 1 through August 5 at
915 10`" Street, Greeley, CO
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
915 10TH Street, P.O. Box 758
Greeley, Colorado 80632
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 and on or before July 20 for
personal 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 11.
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 9`" Avenue and 9th Street, P.O. Box C
Denver, CO 80203 Greeley, Colorado 80632
(303) 866-5880 Telephone (970) 356-4000 Ext. 4520
www.dolacolorado.qov/baa
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, 2008? (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.)
$ C Z6 c7 S'.2 7
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.)
SZ( ./ &c&'d' � e
ATTESTATION
I, the undersigned owner or agent' of the property identified above, affirm that the statements
contained hereiiLand on any attachments hereto are true and complete.
r 9 ) 6 (-/ Lc.: V L tl7 2-cdc?
Signature Telephone Number Date
1 Attach letter of authorization signed by property owner.
15-DPT-AR
PR 207-08/08
NOD* 3348
To: Weld County Board of Equalization
915 10th St. PO Box 758
Greeley, CO 80632
970.356.4000
From: David R. Brown, Ph.D.
Account no. R7554699
36361 Appy Rd
Eaton, CO 80615
July 5, 2009
I disagreed with the Assessors estimated value of my property located at
36361 Appy Rd. in Eaton, CO 80615 (tax area 3885) as shown in my Property
Valuation Notice. According to the Assessor the value of my property increased over
15% ($44,472) in the June 2008 estimate compared with the 2007 estimate. The
value increased from $262,837 in 2007 to $307,309 in 2008. This was completely
inconsistent with the valuation of our other property (336 sycamore ave. Eaton, CO),
located within a mile of the Appy rd property, which decreased 12% ($19,305). I
request the Assessors provide to me the documentation supporting its claim that the
taxable value of my home and others in the tax area 3885 increased 15%. The
Assessors own letter acknowledged that the reappraisal was "especially challenging
because of very unusual market conditions" suggesting the Assessors estimate could
be in error. I am unable to find any evidence indicating our Appy rd property has
increased in taxable value by 15% over the prior year from anywhere other than the
Assessors office. We have added no upgrades or additions other than some concrete
flatwork valued at about $5,000. Where did the 15% increase come from? Again, I
demand the opportunity to review the Assessors documents verifying its claim of a
huge rise in my property valuation.
The original value of the property when the house was newly built in 2001
was around $240,000.00 or so. The taxable value of the property increased to
$262,837 in 2007 only to then sky rocket 15% more in 2008 during a time of
"unusual market conditions" which mostly resulted in foreclosures and declining
property values according to many lenders and real estate agencies. In any case,
the general value of homes in this area has not increased, much like the rest of the
dismal housing market and economy. When we refinanced, according to our lender,
we learned the mortgage value of our home had DECREASED. Please don't
misunderstand I don't believe the mortgage/market value is the same as taxable
value but rather that the two tend to correlate. Consequently, it is not likely that the
taxable value of my home as determined by the Assessors office could have
increased at the same time its market value decreased. Something is wrong with
the Assessors estimate causing it to be largely over stated. I would estimate the
taxable value of my home to be less (5% +/-) than the 2007 value of $262,837
which would be consistent with the change in its market value.
Thank you for your consideration,
David Brown, Ph.D.
CLERK TO THE BOARD
PHONE (970) 356-4000 EXT 4226
FAX: (970) 352-0242
WEBSITE: www.co.weld.co.us
915 10TH STREET
P.O. BOX 758
GREELEY, COLORADO 80632
COLORADO
July 17, 2009
BROWN DAVID R &
36361 APPY ROAD
EATON, CO 80615
Parcel No.: 070933001024 Account No.: R7554699
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of July 31, 2009, at or about the hour of
11:45 AM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld
County Centennial Center, First Floor Hearing Room, 915 10th Street, Greeley, Colorado.
You have a right to attend this hearing and present evidence in support of your petition. The Weld
County Assessor or his designee will be present. The Board will make its decision on the basis of
the record made at the aforementioned hearing, as well as your petition, so it would be in your
interest to have a representative present. If you plan to be represented by an agent or an attorney
at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an
authorization for the agent or attorney to represent you. If you do not choose to attend this hearing,
a decision will still be made by the Board by the close of business on August 5, 2009, and mailed to
you on or before August 12, 2009.
Because of the volume of cases before the Board of Equalization, all cases shall be limited to 15
minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide
evidence to support your position. This may include evidence that similar homes in your area are
valued less than yours or you are being assessed on improvements you do not have. Please note:
The fact that your valuation has increased cannot be your sole basis of appeal. Without
documented evidence as indicated above, the Board will have no choice but to deny your appeal.
If you wish to obtain the data supporting the Assessor's valuation of your property, please submit a
written request directly to the Assessor's Office by fax (970) 304-6433, or if you have questions, call
(970) 353-3845. Upon receipt of your written request, the Assessor will notify you of the estimated
cost of providing such information. Payment must be made prior to the Assessor providing such
information, at which time the Assessor will make the data available within three (3) working days,
subject to any confidentiality requirements.
BROWN DAVID R & - R7554699
Page 2
Please advise me if you decide not to keep your appointment as scheduled. If you need any
additional information, please call me at your convenience.
Very truly yours,
BOARD OF EQUALIZATION
Esther E. Gesick
Deputy Clerk to the Board
cc: Christopher Woodruff, Assessor
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