Loading...
HomeMy WebLinkAbout20091294.tiffRESOLUTION RE: APPROVE PETITION FOR ABATEMENT OR REFUND OF TAXES - BRENT HAUGEN WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, the Board of County Commissioners of Weld County, State of Colorado, at a duly and lawfully called regular meeting held on the 1st day of June, 2009, at which meeting there were present the following members: Chair William F. Garcia, and Commissioners Sean P. Conway and David E. Long, with Commissioners Barbara Kirkmeyer and Douglas Rademacher being excused, and WHEREAS, at said meeting on June 1, 2009, the Board of County Commissioners deemed it advisable to continue said matter to June 8, 2009, at 9:00 a.m., to allow the Assessor to conduct another on -site evaluation of the petitioner's property, and WHEREAS, the Board of County Commissioners of Weld County, State of Colorado, at a duly and lawfully called regular meeting held on the 8th day of June, 2009, at which meeting there were present the following members: Chair William F. Garcia, and Commissioners Sean P. Conway, Barbara Kirkmeyer, and David E. Long, with Commissioner Douglas Rademacher being excused, and WHEREAS, the Board of County Commissioners have carefully considered the attached petition, and are fully advised in relation thereto. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado, that the Board concurs with the recommendation of the assessor and the petition be and hereby is, approved, and an abatement or refund be allowed as follows: CORRECTION TO ASSESSED VALUATION ABATEMENT OR REFUND TAX YEAR $13,090.00 $1,024.43 2007 $13,090.00 $1,132.38 2008 0 C I, As, P�-t- 2009-1294 / AS0072 TAX ABATEMENT PETITION - BRENT HAUGEN PAGE 2 The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 8th day of June, A.D., 2009. ATTEST: Weld County Clerk to the Board BY: 1 �e,, 517.27 - Deputy 'Clerk to the Board ORM: (AYE) County Attorney Date of signature l/t/oq BOARD OF CTY COMMISSIONERS is, WELD OLORADO ra Kirkmeye(r c-1 C David E. Long (AYE) 2009-1294 AS0072 County: Weld PETITION FORLABATEMENT ORtREFUND OF TAXES STAff r Coo O Date Received 2- d Z 2009 JUL -8 PH 2: 52 Section I: Petitioner, please complete Section I only. Date: 01 23 2009 Month Day Year Brent Haugen Petitioner's Name: Petitioner's Mailing Address: 9725 Del Camino Ln (Use Assessor's or Commissioners' Date Stamp) Longmont CO 80504 City or Town SCHEDULE OR PARCEL NUMBER(S) 1311-11-7-05-036 R5405786 State Zip Code PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY 9725 Del Camino Ln 80504 a Petitioner states that the taxes assessed against the above property for property tax year(s) 2007 and 2008 are incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax. Attach additional sheets if necessary.) See Attachments Petitioner's estimate of value: $ ( ) and $ ( ) Value Year Value Year Petitioner requests an abatement or refund of the appropriate taxes. I declare, under penalty of perjury in the second degree, that this petition, together with any accompanying exhibits or statements, has been prepared or examined by me, and to the best of my knowledge, information and belief, is true, correct, and complete. Petitioner's Signature Daytime Phone Number (303 ) 875 3 By Daytime Phone Number I Agent's Signature* *Letter of agency must be attached when petition is submitted by an agent. If the board of county commissioners, pursuant to section 39-10-114(1), or the property tax administrator, pursuant to section 39-2-116, denies the petition for refund or abatement of taxes in whole or in part, the petitioner may appeal to the board of assessment appeals pursuant to the provisions of section 39-2-125 within thirty days of the entry of any such decision, § 39-10-114.5(1), C.R.S. Section II: Assessor's Recommendation (For Assessor's Use Only) Tax Year 2007 Tax Year 2008 Actual Assessed Tax Actual Assessed Tax Original $436,639 $75,014 $5,871.94 $436,639 $75,014 $6,490.76 Corrected $436,639 $61,924 $4,847.51 $436,639 $61,924 $5,358.38 Abate/Refund 0 $13,090 $1,024.43 0 $13,090 $1,132.38 Z Assessor recommends approval as outlined above. No protest was filed for the year(s): 2007 or 2008 (If a protest was filed, please attach a copy of the NOD.) ❑ Assessor recommends denial for the following reason(s): / �r // / �ano -'_ /lineY't,(r7�/lBr f rr/,f�vecy�dn the nrrtloanf` a� i �' to Cooier/Crciy/ MU re/fuce 4 not 4 /O orA.0 e1 6 J- I.4C 6 w• �O( ;s '/ss/1,Pi rejele ,-f,•s / 15-DPT-AR No. 920-66/06 Assessor's o "eputy • s essor's Sig , "n re Ircr •7 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III or Section IV must be completed) Every petition for abatement or refund filed pursuant to section 39-10-114 shall be acted upon pursuant 10 the provisions of this section by the board of county commissioners or the assessor, as appropriate, within six months of the date of fling such petition, § 39-1-113(1.7), C.R.S. Section III: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to $1,000) The commissioners of County authorize the assessor by Resolution No. to review petitions for abatement or refund and to settle by written mutual agreement any such petition for abatement or refund in an amount of one thousand dollars or less per tract, parcel, or lot of land or per schedule of personal property, in accordance with § 39-1-113(1.5), C.R.S. The assessor and petitioner mutually agree to the values and tax abatement/refund of: Tax Year Actual Assessed Original Corrected Abate/Refund Tax Note: The total tax amount does not include accrued interest, penalties, and fees associated with late and/or delinquent tax payments, if applicable. Please contact the county treasurer for full payment information. Petitioner's Signature Date Assessor's or Deputy Assessor's Signature Date Section IV: Decision of the County Commissioners (Must be completed if Section Ill does not apply) WHEREAS, The County Commissioners of County, State of Colorado, at a e r and lawfully called regular meeting held on / / , at which meeting there were present the . owing members: Month Day Year with notice of such meeting and an opportunity to be present having been !'ren to the taxpayer and the Assessor of said County and Assessor (being present --not present) and Name petitioner (being pr' ent--not present), and WHEREAS, The said Name County Commissioners have carefully considered the wi ' n petition, and are fully advised in relation thereto, NOW BE IT RESOLVED, That the Board (agrees --d• -s not agree) with the recommendation of the assessor and the petition be (approved --approved in pa denied) with an abatement/refund as follows: Year Assessed Value Ta ' Abate/Refund in and for the aforeme record of the procee• afrat Chairperson or the board of County Commissioners' Signature County Clerk and Ex -officio Clerk of the Board of County Commissioners .ned county, do hereby certify that the above and foregoing order is truly copied from the gs of the Board of County Commissioners. IN WITNESS ' EREOF, I have hereunto set my hand and affixed the seal of said County this day of Month Year County Clerk's or Deputy County Clerk's Signature Abatements greater than $1,000 per schedule, per year, must be submitted in duplicate to the Property Tax Administrator for review. Section V: Action of the Property Tax Administrator (For all abatements greater than $1,0001 action of t Board of County Commissioners, relative to the within petition, hereby ❑ Approved in part $ ❑ Deli* for the llyfwing rev((s): Secretary's Signature Property Tax Administrator's 111gr 15-0 -AR jJo. 920-66/06 Dale 05/29/2009 14:55 FAX 9703046433 WELDCOUNTYASSESSOR MAY -29-2009 FRI 02:11 PM WELD CO GOVT FAX NO. 9703520242 cd 002/002 P. 02/02 Aeeea.N,d PETITION FOR ABATEMENT OR REFUND OF TAXES County: V-25-1-0 Date Received 01101' 1010ge. (Use Aurasa can0Wienw• at. Semi Section I: Petitioner, please complete Section I only. Date: D1. 23 -2009 0.y vas PeliliOners Mn; Pmen-N% 11.4e4 -0—A) Petitioner's slang Address 7720 Ofl en /NO L�tl ZoAdergrinder co cos ay CayerTcal salt deed RECEIVED JAN 28 2009 WELD COUNTY GREELEY, COLORADO RADO SCHEDULE OR PARCEL NUMWmara) PROPERTY ADDRESS OR LEGAL DESCRIPTION OP PROPERTY /7/1/70,0 ro3fo 97'C 4 c4ef hW zn, derive/ R SSias78'40 Petitioner slates that the taxes assessed against the atom properly for the property tax year am Meerrect for the fdamMmg reasons: (Briefly Maarlbe the dreamlands surrounding Me Incorrect v ue or tar. Attach adddio al shads if necessary.) err- 41MCH 9'T5 Petitioners estimae of value: 3 (� vier Met Petitioner requests an abatement or rebid of the appropriate tide. l declare, under penalty of perjury in the second degree, that INc petition. together son wry aooampsrryeg exhibits er statements. has been prepared or examined by me, and to the best of my ono vledga, intonneatiojn end VW.Mis and anplebb. arAi Daytaae Plane NUar$' t33 -freGc, Petitioners Signature BY Daytime Phone Number I 1 arts wenwlee • 'Liberia pence must be .eared when Peeen% eueaara by an went If the board of County cenanssloMlS, pursuant to section 3415.111(1), or the propsRy h adminreRSMr, pursued to section 39-2.116, dame the petition for nitwit or abatement d taxis hi Who Of In pan, the petitioner may appeal to the board of aseeanrnt append pursuant to the provisions of section 35.2.125 cabin 1hMy days of the entry of any suds Menton, 5 3$-1O-114.5(1), C.R.S. S.eU . •. Assessor's Recommendation ifaawesers Use OS A Tan ZO°7 Cr zo&f 34„ Mai Let 2.0,9 ,7 0,10,04 ...it 3(q 639 S49 5, # 615, G 40 i «b 'tot, , 26 Zoo g.. iro "94 4,o*/a6fl &,Asssesor recommends approval as owned above. Ne protest was flied for the year: fee ennui wee a.0. pine IS, . copyetae NOD.) 0 mmends dental for the for Ing reasons): /� / A�aeaaor ryey /ear We id$ tiorriArlete!'Iti k'4j Perfaceta reopyAs r .926441 6 2009-1294 PETITION FOR ABATEMENT OR REFUND OF TAXES a-, �r County: 4-)17L '� Date Received .�'^ r (Use Assessors or Commissioners' Date Stamp) Section I: Petitioner, please complete Section I only. Date: C — 23 —2ct)j onth Day Year Petitioner's Name. Petitioner's Mailing Address: 7 7 2 C �L-L 4-9A 6/744, Air Ce City or Town State c 4ft1/-wo L 41 -SOS c-c_f Zip Code RECEIVED JAN 2 8 2009 WETY F COLORADO SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY I?/10003-03 6 1-2\ 5 `/ 7ss'� 4//1/ 2-t LAI cg — 5V9 Petitioner states that the taxes assessed against the above property for the property tax year2C'd17/.Y are incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax. Attach additional sheets if necessary.) rE / .774c7I44CA-7- 5 Petitioner's estimate of value: $ Value Year Petitioner requests an abatement or refund of the appropriate taxes. I declare, under penalty of perjury in the second degree, that this petition, together with any accompanying exhibits or statements, has been prepared or examined by me, and to the best of my knowledge, information and belief, is (r r' r•.orrect, and complete. c nn4 1/6 -' Petitioner's Signature Daytime Phone Number f3"5) S -S3 ITS -60 By Daytime Phone Number f Agent's Signature' 'Letter of agency must be attached when petition is submitted by an agent. If the board of county commissioners, pursuant to section 39-10-114(1), or the property tax administrator, pursuant to section 39-2-116, denies the petition for refund or abatement of taxes in whole or in part, the petitioner may appeal to the board of assessment appeals pursuant to the provisions of section 39-2-125 within thirty days of the entry of any such decision, § 39-10-114.5(1), C.R.S. Section II: Assessor's Recommendation (For Assessors Lisa Only) Tax Year Za°7 r zo°� Actual Assessed Tax Original i 36, 63, 6i 6 $/ %( • �' 7/ Dnrreeted • 3fri 601 J 4,V It(' 6,9 %% )5 , 4' Abate/Refund a ! / b 0Z5 r /6 Assessor recommends approval as outlined above. No protest was filed for the year: (If a protest was filed, please attach a copy of the NOD.) ❑ Assessor �r commends denial for the folio��++ing reason(s): pp /9YTir +4,ther /oft e ciOul11 the 4 rnorog1 oY 'clot ? 4O et/ qS ec"nvnereAV/ f+/q.5 /'edciced/1 5 -OPT -AR No. 920-66/06 PETETION FOR ABATEMENT OR REFUND OF TAXES Mr. Woodruff, The valuation of my property is probably a bit optimistic, even in good times. Flow ever that is not the basis for my complaint. My complaint centers on the classification as "commercial". You informed me that commercial property is taxed at a higher rate in accordance with the Colorado Constitution and the Gallagher amendment of 1982, and that a USR permit is not the criteria. My USR permit came with many constraints. Now I am paying full "commercial property" tax with out many of the benefits and rights of commercial property. Webster's defines commerce as "activity engaged in as a means of livelihood". Approximately 40% of the time there are no commercial jobs in this building, the rest of the time there is one car and on rare occasion there could be two. Two cars is approximately 400 of my 7200 square feet, the rest is occupied with my personal projects and "stuff', yet this building is classified as 100% commercial as is the surrounding acreage (that would be commercial buffalo grass). There are many home based businesses in this area, some with USR permits and some without, some even have signs, and none have any commercial classification at all. The horse school, the USR permit, the dog breeder, several truck drivers all work at/from home and meet the definition; "activity engaged in as a means of livelihood", none pay commercial property tax. Only I was singled out for this taxation. It is my position that the "commercial" classification be removed from my assessment and that taxes paid for 2007 and 2008 be refunded until such time as they can be applied in accordance with the Colorado Constitution as well as the United States Constitution, "FAIRLY and EQUALLY". I look forward to hearing from you Thank You, trent Haugen 9725 Del Camino Lane Longmont CO 80504 303-833-3574 home 303-833-1560 work RECEIVED JAN 2 8 2009 VELD COUNTY ASSESSOF ^pFl_EY. COLORADO From: Bill Jerke Sent: Thursday, August 14, 2008 4:23 PM To: Chris Woodruff Subject: FW: Property Taxes Hi Chris, I thought about trying to respond to Brent and then remembered that we have the best County Assessor in the state who is much more qualified than I to provide good answers to his concerns. Thanks, Bill J. Original Message From: Chris Woodruff [ Sent: Friday, August 15, 2008 8:55 AM To: brent@collision-craft.biz Subject: RE: Property Taxes Mr Haugen, Commissioner Jerke shared your concerns with me. As this is the first time I have heard of your issues, I will send this to the appraiser who is responsible for this area. After I receive their analysis, I will contact so we can discuss this further. Please feel free to contact directly. Christopher M Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 (970) 353-3845 ext 3697 (phone) (970) 304-6433 (fax) From: Brent Haugen [ Sent: Friday, August 15, 2008 4:20 PM To: Chris Woodruff Subject: RE: Property Taxes Chris, Thank You, Sorry you didn't hear about this first. I probably did get the "tax notice" but it must not have registered or I misunderstood it. I was "shocked and awed" when my house payments went up by $800 to cover the shortfall of 2007 and 2008. I don't know why it took them this long to adjust my payment. I figured it was a screw up with the bank and was checking the county records before I ripped them. Instead...well you know came next. I look forward to hearing from you. Thank You, Brent Haugen Collision Craft, Inc. 303-833-1560 Brent@Collision-Craft.biz From: Brent Haugen [:,:, :. :r'_:... Sent: Wednesday, September 10, 2008 5:59 PM To: Chris Woodruff Subject: RE: Property Taxes Mr. Woodruff, I appreciate your response. However it failed to answer my questions, or resolve the issue. 1) If my USR permit puts me in a commercial classification, why don't all USR permits have the same classification? 2) How was it determined as to how much is commercial and how much is residential, percentage wise? It is very obvious to me that I am being unduly taxed, relative to my peers. I shouldn't have to wait until 09 to get it rectified. How is it fair and equitable that I be taxed at a much higher rate, then years (2) later you get around to taxing others at that rate? Meanwhile I have paid an extra $6000.00 (approx). I would like to see my escrow account refunded at least until we have a level playing field, so to speak. If commercial is taxed at a higher rate, so be it. But then ALL commercial should be taxed at that same rate. Brent Haugen Collision Craft, Inc. 303-833-1560 Mr Haugen, The USR permit does not make you commercial for property tax. Your actual use of the property for commercial is what is required for us to classify the land and buildings as commercial. I will send you a copy of your property record card so you can review our classification. The determination was made by one the appraiser in my office who works in the area. If you fell your property has been incorrectly valued, you may file an abatement petition for tax year 2007. After I receive it, we will have a hearing with the Board of County Commissioners, who have the power to adjust the value. The discussion will center around the value and classification of the property, not the taxes due. I will put the documents in the mail today. Christopher M Woodruff Weld County Assessor Mr Haugen, I had my staff look into what happened with your property value. In 2007, for which taxes are paid in 2008, the value of your commercial business property was put on your account. Under our state constitution, commercial property is assessed at 29% of market value. Residential property is assessed at 7.96%. This differential is what caused your property taxes to go up so dramatically, resulting in the escrow being adjusted. Your property is currently valued as part residential and part commercial. I also had my staff look into your neighbor's property. The Vann property at 9556 Del Camino is on our records as completely residential. Based on your comments, I will have my appraiser look into its classification and assessment. We will be reappraising all property in the county in 2009, so I will make sure your area is specifically reviewed to make sure all the properties are correctly valued and assessed. I am sorry that this situation happened. This is a result of the Gallagher amendment passed by the voters in 1982. It has caused a huge differential to exist between residential and commercial properties as regards property taxation. Please feel free to contact me if you need further assistance. Christopher M Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 (970) 353-3845 ext 3697 (phone) (970) 304-6433 (fax) cwoodruff@co.weld.co.us Mr. Commissioner, I run a small business out of a shop building on my property. I had to get a USR permit to do so. I just became aware that doing so more than doubled my property taxes. However a neighbor that runs a horse riding/training school is not required to have a USR permit because the horse is considered "agriculture". This horse operation has nothing what so ever do with anything remotely associated with agriculture. These horses are toys for their owners just as street rods or dirt bikes or four wheelers would be for theirs. Yet they are exempt from all of the rules and taxes that the rest of us have to pay. It is time to admit that the horse is no longer an agricultural animal; it IS a business, just like mine. I like horses, but fair is fair! Now on to the county assessor. A large portion of my tax increase is due to the "commercial" classification of my property. A few of my neighbors have USR permits and have no such classification on their tax records, and are not taxed near as heavily as I am. How come? The neighbor with the horse operation has an indoor riding arena that dwarfs my 7200 square foot shop; it is listed on her tax records as a 4500 square foot "implement shed"?'?i' When the assessor came to my place he actually measured my building and came to the conclusion that it was 7200 square feet, correctly so. And yet the much larger indoor riding arena is listed and taxed as a 4500 square foot shed? It is completely unfair that one business gets preferential treatment over another in the rules, it is just plain wrong that the assessor is this blind, 4500 square feet, wink -wink! This is at least grossly incompetent, if not criminal! Across the fence to the south is a 12 acre property (the junkyard), mine is 10, his is worth a little less than mine, he pays less than $1400 in taxes, I pay $5900. Who does he know that his taxes are so profoundly cheap? Across the fence to the west is a 6 acre property with 2 very nice barns a much nicer house, worth a lot more than mine he pays about half what I do. Across the street is the horse school, a 10 acre commercial operation, worth a lot more that mine she pays about half what I do. The closest property with a USR permit is worth about 25% less than mine and yet his taxes are about 70% less than mine! $1800 to my $5900. The bottom line is simple, I don't have the most expensive property, I don't have the only USR permit, I don't have the biggest business, but I do have by far, the biggest tax bill, nearly double or more than what anyone else pays. I really need someone to justify and explain this to me. I am not asking for anything other than fair and equal treatment and taxation. My property parcel # is 131117005036 The referenced USR property is parcel # 131117003003 The referenced horse property is parcel # 131117000009 The south neighbor (junk yard) is parcel # 131117005035 The west neighbor is parcel # 131117004007 Thank You Brent Haugen Collision Craft, Inc. 303-833-1560 www.Collision-Craft.biz Brent@Collision-Craft.biz CLERK TO THE BOARD PHONE (970) 336-7215, EXT. 4225 FAX: (970) 352-0242 P.O. BOX 758 GREELEY, COLORADO 80632 COLORADO May 8, 2009 Brent Haugen 9725 Del Camino Lane Longmont, CO 80504 RE: SCHEDULE NUMBER R5405786 Dear Property Owner: This is to advise you that the Weld County Board of Commissioners will hear your petition for abatement or refund of taxes on the property described as: 9725 Del Camino Lane, Longmont, Colorado. The meeting is scheduled for June 1, 2009, at 9:00 a.m., in the First Floor Meeting Room, Weld County Centennial Center, 915 10th Street, Greeley, Colorado. The Assessor is recommending that the Board approve your petition. You are not required to be present at this hearing, however, this is your opportunity to have your position heard, especially if your position is opposed to the Assessor's recommendation. If you intend to submit any documentation in support of your position for this hearing, all such documentation must be submitted to the Office of the Clerk to the Board and to the Weld County Assessor's Office at least seven calendar days prior to the meeting date in order for it to be considered at the scheduled hearing. If you have any questions concerning this matter, please do not hesitate to contact Esther Gesick at (970) 336-7215, extension 4226. Sincerely, l✓'� v G . o3r t-4, Esther E. Gesick Deputy Clerk to the Board cc: Assessor 2009-1263 CHRISTOPHER M. WOODRUFF, COUNTY ASSESSOR BRENDA DONES, DEPUTY ASSESSOR APPRAISAL REPORT OF COMMERCIAL PROPERTY FOR Board of County Commissioners HAUGEN BRENT A PETITIONER VS. WELD COUNTY ASSESSOR'S OFFICE RESPONDENT Parcel Number: 1311-17-0-05-036 Schedule Number: R5405786 Petition for Years 2007 & 2008 Abatement Number: 2009 -002 Date: June 8, 2009 Time: 9:00 AM Hearing: Abatement PREPARED BY 6112.2 June 5, 2009 Land Improvement Signature Date ASSESSOR'S OFFICE STAFF APPRAISER INDICATED VALUE $237,495 $199,144 Total: $436,639 ,EXHIBIT IfriarT ZQo?-,L qy CBOECOMM_ 01095 Page SALIENT FACTS AND CONCLUSIONS Purpose of Abatement To determine commercial allocations for the years 2007 and 2008. Property Rights Appraised Unencumbered fee simple interest. Location 9725 DEL CAMINO LN WELD Land Area Residential 7.79 Acres Commercial 1.64 Acres Total 9.43 Acres Property Type Residential 1— Single Family Residential 1— Shed - Utility 1— Auto Body Shop Year Built Residence 1979 Auto Body Shop 2006 Quality Fair, Poor, & Good Class Wood & Metal Frame Improvement Sq. Ft. Residence 1,104 S.F. Unfinished Basement 1,104 S.F. Attached Garage 1,848 S.F. Utility Shed 480 S.F. Auto Body Shop 7,200 S.F. CBOE COMM 010991 Page The Subject Neighborhood The subject property is located in Casa Grande Estates. This is located in un-incorporated Weld County. The development is border on the north by County Road 22 and County Road 20 on the south. The western border is County Road 15 and mostly farms to the west. The development is surrounded on three sides by the Town of Firestone. The development is made up of 5 to 15 acres lots which are primarily residential. There are mixed use and agricultural properties mixed in. Horses and livestock are allowed. The Subject :z+z1 iI •;1 The subject property is located at 9725 Del Camino Lane, in Weld County. The subject property is a mixed use property by USR-1612. The USR was approved by the Board of County Commissioners on August 8, 2007 but to date has not been recorded. The subject property contains 9.43 acres of land of which a portion is classified as residential land and a portion classified as commercial land. The property has three improvements. The residence is a 1,104 square foot ranch home built in1979. The house has a 1,104 square foot unfinished basement. The residence has a large 1.848 square foot attached garage which was added on. The residential improvement is of fair quality and typical condition. There is a 480 square foot utility shed which is poor quality and condition. The third improvement is a pre-engineered metal building on a concrete slab. The building has 12 foot sidewalls and contains a total of 7,200 square feet. The entire building is finished and painted with complete climate control. There is an office area, two baths, and a laundry area. The remaining space is shop area. The building is currently being used by Collision Craft Inc. as a complete auto body repair center. There is also a fenced outside storage area. CBOE COMM01 Pe The Residence and Attached 4 Car Garage O CO CV Rear View 62.6• Attached Garage 1,848 S.F. 4g t7• _�__'� _ 4' 18.0' 10.0' T 8.0' First Floor 1104.0sf 1B Bsmnt Conc 8 ft 1104.0 sf 46.0' Utility Shed 3.5 Open Slab 12.2 sf WH 8' YOC 1984 Storage 640.0 sf Dirt Floor 32' O 0 CBOE_COMM_01 Pa, View looking South from Del Comino Lane Looking North The Auto Body Shop CBOE_COMM_01 t Pag The Auto Body Shop Looking Southwest 80.0' Paint Booth Office N O M 1,800 S.F. Storage Area n a Total G.B.A 7200 0 sf Pre-engineered metal Suiting 12' Sidewall Height Auto Body Floor Plan CBOE_COMM _010 Pag Auto Body Interior Photos aia -c al .46 a 1.800 S.F. Storage Area 10.0e CBOE_COMM _010 Pag alb aid Mr. Haugan claims this area is for storage of personnel property. CBOE_COMM _010c PagE C -1 Q G GO C Iv G 1,800 S.F. Storage Area '0.0£ CBOE_COMM_010.c Page r TR ita aia and l 1,800 S F. Storage Area ,O'OE CBOE_COMM_01 0 Page The Commercial Improvement The Auto Body Shop is operated by Collision Craft Inc.. The shop is state of the art auto repair facility with finished painted walls and suspended ceiling. The ceiling in the office area is oak wood inlaid and trim. There is a half bath and a full bath in the office area, including a laundry area. The shop area including the storage areas have coffered ceiling with abundant lighting. The ceiling design and abundant lighting provide enhanced angles of light for fine auto body work. The entire building is climate controlled with extra ventilation for the paint booth. The paint booth and all other equipment are considered personnel property and can be removed. The facility is on a septic system located on the west side of the building. There is a fenced outside storage area located on the south side of the building. A proposed change would be to allow 1,800 square feet on the south end of the shop to be classified as residential. There are no tools or equipment in this area. Mr. Haugen states this area is only used to store his personal hobby things. CBOE_CO MM_01099E Page 1e The 2007 & 2008 land allocation was based on a land to building ratio of 10:1 and an aerial map measurement. Below is a representation of the aerial map. Weld County Inter n.' Mapp1n4 l hunnestk Mittwll Iatvmt 1.PYre4 Isr eh re Oee' •«rmr. Tow .qs Sat'. 43r'ttp NH n ...Neramrcxi.alniLeo. nfeB&&- eco.e_txo-I e 144 •� 0.421 '11147004007. ' ..Ae 1 W.: rJ• Map root. Q Meetun Ana .4tbre User. Petal rr_O 'as 2a[t.In -04r .k .tl. Measure Tool This document shows the positions of the points of a polygon that yob have clicked on the map using the area measure tool, arta repent the an of the palyQpr. And 75,791.6 sq. ant Point 1' 104° 55' 9 31' W 40° r 25.26' N Pont 2: 104° 55' 9.16' W 40' 8' 2S 24' N Pont 3. 104. 55' 1.75'W 404 W 25.24' N Point 4: 104° 55' 7.44' W 40'6'25.2)'N Pont 5: 104. 55'6.97' W 40. 0' 25 IS' H Pont 6- 104° 65' 6.12' W 40. 9' 2512'N Port 7: 104° 55' 6.53' W 40' r 25.9' r1 Pont @ 104. 55' 6.52' W 40° le 25 6' N Pont 9: 1040 55' 6.01)' W 40' 6' 21.53' Pont lot 1040 Sr 9.223' W 40a 0' 21 59' N ( Clear Porno The proposed change to the land allocation is base on a measurement of actual use associated with the Auto Body Shop from an aerial map. Below is a representation of that map. 3 Weld County - Internet Mapping 7 teeseseed4 Ulctnsll Inletrml taps..' r♦ tarri o1 teach 40 N:.+ hr.', Cr tco'is:v,r:0 w>ranwelitunlve5CG_591510ND 70}e116p9Jttigl01M141 ►VG(st COMM', Co(t171tQ'I 6.021 111117904007,. -, , e •1 cusot Lace ", Stns fire Cabad• Net: ntanr,S6910377, 12fei37.•M1214I Scala. 1: 931 COO is. Tod a Measure Arise Actwe Levitt Ferrol s Measure Tool This document shows the positrons or the points of a polygon that you have clicked a, the map utmi the area measure tool. and reports the area of the polygon nee P0mI 1 Pont 2 Pout( 3. Point 4 Point 5 Point 6 Point 7 Point 8 Point a Point 10: Point 1: Point 12. Point 13. Point 14- C 5, 20,257.0 sq lest 104" 55' tl.90' W 40° 0' 22.65' N 104' 55' 9.28' W 400 W 22-63' N 104° 55' 9.317' W 40' 9' 2303'N 104° 5518.974 W 40° tr 23 95: N 1040 55'33,99' W 40° ff 24.2'N 104° 56' 8-91' W 40' 0' 24 15' N 104055'871' W 40° 0' 24.26' N 104" 5S 8.54' W 400 8' 24 20" N 104" 55 8.24' W 40, 024.30'N 104° 5178 TW 40°8" 21.30'N 104° 56' 7.90' W 10' 8 24 3:' N 1046 55 8.12' W 10°6'25 24'N 104° SS'@1'W 40° 0' 25 24- N 104° $6' 7.14• W 4068' 2354.N .e A V This would change the amount of allocate commercial land from 1.64 acres to 0.66 acres. CBOE_COMM_01 C Page Valuation Allocation for 2007 & 2008 Actual Assess Assessed Type Size Value Rate Value Land Residential 7.79 $196,156 7.96% $15,614 Commercial 1.64 $41,338 29.00% $11,988 Improvements Residence 1,104 $48,144 7.96% $3,832 Utility Shed 480 $1,000 7.96% $80 Auto Shop 7,200 $150,000 29.00% $43,500 Total Land $436,638 $75,014 Proposed Change Actual Assess Assessed Type Size Value Rate Value Residential 8.77 $220,872 7.96% $17,581 Commercial 0.66 $16,622 29.00% $4,820 Improvements Residence 1,104 $48,144 7.96% $3,832 Utility Shed 480 $1,000 7.96% $80 Auto Shop 5,400 $112,500 29.00% $32,625 Per Storage 1,800 $37,500 7.96% $2,985 Total 2007 Tax Burden $436,639 $61,924 Note; No change in valuation. Change Result Mill Levy Was Proposed Difference 78.282 $5,871.94 $4,847.51 $1,024.43 2008 Tax Burden 86.532 $6,490.76 $5,358.38 $1,132.38 The proposed and difference amounts might vary slightly as a result of rounding in actual tax calculations. CBOE_COMM_01099 Page 1 Addendums CBOE_COMM_01099 Page 1'' Addressing Mr. Haugen concerns regarding his neighbors; Regarding the USR referenced property #131117003003 • I can find no USR ever recorded or filed on this property Regarding the south neighbors junk yard #131117005035 • This property is being assessed as ag, and the owner has provided us proof of his ag operation. That is why his land value is so low. The owner apparently also likes to collect junk. Regarding the west neighbor #131117004007 • They are 100% residential and their land $/acre is valued 25% higher than Haugen's. (We gave Haugen a negative attribute for excess land.) The assessment rate is the difference in taxes. Regarding the horse property # 131117000009 • Attached are the Colorado Revised Statutes explaining why a riding school / boarding operation does not qualify for an agricultural exemption. Therefore the land and buildings are all assessed at the residential rate. • The riding arena is 10,800 sq/ft and is valued at $116,000. • I can't speak as to whether an ag operation is not required to apply for a USR. CBOE_COMM_01099J Page 14 APR 410 — Agricultural Land and Rural Structure Valuation (2007) Student Outline Page 21 5. Livestock [§ 39-1-102(13.5), C.R.S.] a. Domestic animals: The determination of whether animals are domestic or not is important to the understanding of the definition of grazing livestock. The Division developed suggested criteria when classifying animals as domestic: (1) The animals can be bought and sold. A bill of sale is typically provided when transferring ownership of the animal. (2) Veterinary and other services are provided for the health of the animals. (3) The animals are not the property of the state of Colorado. All wildlife (undomesticated animals) are the property of the state and permission is required of the state to own and confine species which are typically found in the wild. (4) The animals are confined to the property and shelter may be provided. (5) The animals can be approached by man without undue alarm and are accustomed to the presence of man. (6) The animals are intended to serve man in some capacity as food for animal or human consumption, for draft, or for breeding for resale and are being managed for the benefit of man. (7) The animals are identifiable by brands, tags, or tattoos. Satisfying the majority of the above criteria provides a strong case for defining animals as domestic animals. However, undue emphasis should not be placed on any one criterion when determining whether animals meet the definition of livestock. The livestock must graze the land as part of the ranch definition. b. Useof the livestock [§ 39-1-102O3 5), C.R.SJ] (I) Food for human or animal consumption (2) Breeding (3) Draft, or (4) Profit )4. Animals which are not used for these purposes do not meet thetkfmition? of a ranch, regardless of whether the land owner makes;a Profile rofit from the; grazing of such animals or not. ) The landowner need not own the livestock to qualify as : a ranch, 7 The owner of the livestock must be engaged in art agricultural endeavor from the raising of the livestock. CBOE_COMM_01099€ Page 17 APR 410— Agricultural Land and Rural Structure Valuation (2007) Student Outline Page 22 For example, a landowner who leases his land for the grazing and boarding of pleasure horses owns land that does not qualify as a ranch. Since they are not being bred or sold for profit, the hones are not livestock for the primary propose` of obtaining a monetary profit under the statutory definition. Land leased to the owner of horses being raised for breeding or sale would qualify as a ranch assuming the rest of the statutory conditions were met. 6. Conservation [§ 39-1-102(1.6)(a)(I), C.R.S.] The consideration of land being restored through conservation, yet retaining an agricultural classification is only relevant to land currently classified agricultural. In other words, an agricultural classification would never be given to land claiming conservation but not already classified as agricultural. Various types of conservation include: a. Letting land lie fallow b. Restricting grazing to reestablish grass growth c. Tillage of soil to allow for retention, rather than runoff, of water and soil d. Retirement of cropland via replanting of native grasses e. Planting wind breaks to prevent soil erosion f. Government programs such as the CRP g. Statutory requirement (1) The owner/operator claiming that the land is being restored through conservation practices must be able to establish the type of conservation program or plan approved by an appropriate conservation district as if the land has been placed in a CRP. Supporting documentation of the type of conservation must be provided by the taxpayer. ➢ Conservation practices are not to be confused with conservation easements. 7. Eligible for classification [§ 39-1-102(l.6)(a)(I), C.R.S.] a. Land must have been classified or b. Eligible for classification the previous ten years ➢ Must have been classified or eligible for classification as agricultural at some time during the 10 -year period, not for the whole of that period. 8. Continuity [§ 39-1-1020.6)(a)(I), C.R.S.] a. Land must continue to have agricultural use b. The use must not be interrupted ➢ Failure of a parcel to meet the agricultural land definition for one year is the required basis for reclassifying agricultural property. (within reason) CBOE_COMM_01099 Page 1, PETITION FOR ABATEMENT OR REFUND OF TAXES Camay Wed Ode Received (u. fambotaa Cannosnana t . Rana pabon r. plasm compels Maori I My. Dale 01 R3 2009 am. OA v.. Peanuts Wane: Bath Mogen P plEeters lalrg WHIR: 5725 Del GmMM Ln Unman CO 80504 Sow do CAA Co a IR. IaERNE OR PARCEL NOa66Rs1 13111.,205-036 85405715 PROPERTY ADOEat OR LEON. OEaaFfmH OF PROPERTY O 57M OP Canino IA 50504 P Rean& Ras slat tie WEIS azeaea aganst the above poverty for properly tart saes} 2007 and 2005 are limned ax the rtaoatg reasons: q&Ielly describe the drwr.6slce6 surrounding lie reared value or tax Mash aeaeaa sheets RnevEsaly) See Ma ten% PMthawfsaateub of vane: $ L____1 and $ 4 1 VYr vial Wu r... Petted requests a1 a4aeiried 0t refund or die appopll* tact I declare. under penny a palmy In tee second degree. Mal Ins Ritter. ;tries WWI any amaepa tn9 veldts or stdelvtelt. Ns Well papered a examined by we. rated deg IS rtiy smNed9e, eternalise and beset. is tut correct flat. By _ Patin •. e.ar» Aaantene..- 'LSI s .ash Iowa ta wrre .ma P+eam a ..b.er sr .o area stn ROOM of cdaay commlastontwa, paaed to motion 33-10-111(1). a Ore prapedy tax adisSrSor. pmawntd mate 302-114 aefle Ma pRRbdn for nnsia a abenreeM of tame in whole a in pat Ina galloon Ray appeal to Oa RaBtd of aueaaaa appeal mamma to la pioSe of section 332-125 *than testy Wye of to ninny of any ouch Madelm I 33-ter-lll5(1), CAA DOOM Pma10 iaanber I 1 Dayene Ririe Minter i r itaiLL Assessors Recommendation ape a.•.al. ua oath t.. Yaw 2007 i.. r.. 2008 apna banal la Mal Gana 7a o.yns $436.639 275.014 25.87194 $436.539 175014 26.49035 CaT3.4 $436.639 $61.924 $484751 $4.16.639 561.924 5 38638 Abaaryrd a $13,090 11,024.43 a $13090 11.132.38 ® Aamosa racoraun approval at outland Yam. No protest WM IMO Tor ba years): 2007 Of 2008 M . Pia w. MLA ass +no awe w a. MOW ❑ Ame eta r cammenOa Mesa fir tal foaming raronl(s): A..wt a4 -.-. 1SCYyJR Ne a]am606 CBOE_COMM_0109 Page Hello