HomeMy WebLinkAbout20052334.tiff RESOLUTION
RE: THE BOARD OF EQUALIZATION, 2005, WELD COUNTY, COLORADO - STIPULATE
PETITION OF:
WHELAN ROBERT F
9700 WCR 26
FT LUPTON, CO 80621
DESCRIPTION OF PROPERTY: ACCOUNT #: R5363386 PARCEL #: 131103000041 -
20212-B PT W2NE4 3 2 67 BEG S89DW 32' FROM NE4 Sal DE 210'W210' N01 DW 210'E210'
M/L TO BEG EXC UPRR CO RES %9700 WCR 26% SITUS: 9700 26 CR WELD 00000
WHEREAS,the Board of County Commissioners of Weld County, Colorado, convened as
the Board of Equalization for the purpose of adjusting, equalizing, raising or lowering the
assessment and valuation of real and personal propertywithin Weld County,fixed and made by the
County Assessor for the year 2005, and
WHEREAS, said petition has been heard before the County Assessor and due Notice of
Determination thereon has been given to the taxpayer(s), and
WHEREAS, the taxpayer(s) presented a petition of appeal of the County Assessor's
valuation for the year2005,claiming that the property described in such petition was assessed too
high, as more specifically stated in said petition, and
WHEREAS, in lieu of the hearing scheduled before the Board of Equalization a Stipulation
was agreed upon by the Assessor and said petitioner(s), and
WHEREAS,the petitioner(s)and the Weld County Assessor agree that the assessment and
valuation of the Weld County Assessor shall be, and hereby is, stipulated as follows:
ACTUAL VALUE
AS DETERMINED ACTUAL VALUE
BY ASSESSOR AS STIPULATED
Land $ 80,000 $ 80,000
Improvements OR
Personal Property 180,000 136,400
TOTAL $ 260,000 $ 216,400
WHEREAS,said Stipulation shall resolve all issues to have been determined by the Weld
County Board of Equalization.
2005-2334
AS0061
(r/ p8//-o
RE: BOE - WHELAN ROBERT F, R5363386
Page 2
NOW,THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld
County, acting as the Board of Equalization, that the Stipulation agreed to by the Weld County
Assessor and the above-named petitioner(s) be, and hereby is, accepted by the Board.
The above and foregoing Resolution was,on motion duly made and seconded,adopted by
the following vote on the 5th day of August, 2005.
Oa `ivBOARD OF COUNTY COMMISSIONERS
% WELD COUNTY, COLORADO
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-�0.2 : � William H. Jerke, Chair
'':,,j'-4 -I.•. ty Clerk to the Board
%r. I EXCUSED
I " A/ J M. J. Geile, Pro-Tem
Deputy Clerk the Board EXCUSED
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APP AST
Robert D. Mas�
Aa Stan County Attorney � At
Glenn Vaad `--
Date of signature: JY/1'/�6'a
2005-2334
AS0061
l
2005
COUNTY BOARD OF EQUALIZATION
WELD COUNTY
ASSESSOR'S ACCOUNT NUMBER R5363386
STIPULATION (As To Tax Year 2005 Actual Value)
RE PETITION OF
NAME: Whelan, Robert F._
ADDRESS: 9700 WCR 26
Fort Lupton, CO 80621
Petitioner(s), Whelan, Robert F. and the Weld County Assessor, hereby enter into
this Stipulation regarding the tax year 2005 valuation of the subject property, and jointly
move that the Board of Equalization to enter its order based on this Stipulation.
Petitioner(s) and the Assessor agree and stipulate as follows:
1. The property subject to this Stipulation is described as:
20212-B PT W2NE4 3 2 67 BEG S89DW 32' FROM NE4 S01DE 210'
W210' N01 DW 210' E210' M/L TO BEG EXC UPRR CO (Legal description)
2. The subject property is classified as Residential
property. (what type).
3. The County Assessor originally assigned the following actual value to the subject
property for tax year 2005.
Land $ 80.000
Improvements 180,000
Total $ 260.000
4. After further review and negotiation,the petitioner(s) and Weld County Assessor
agree to the following actual value for the subject property.
Land $ 80.000
Improvements 136,400
Total $ 216.400
2005-2334
5. The valuations, as established above, shall be binding only with respect to tax
year 2005.
6. Brief narrative as to why the reduction was made: After reappraising Property &
taking a closer look at the market, adjustments were made.
7. Both parties agree that the hearing scheduled before the Weld County Board of
Equalization on 7/28/05 at 3:30 be vacated; or, a hearing has not yet
been scheduled before the Board of Equalization (check if
appropriate).
DATED this 201' day of July, 2005.
Petitioner(s) or Attorney Petitioner(s) or Attorney
Address. Address:
};mooivt1Ck' „Zb
re 1,/c/bz, CO t Oth,t/
Telephone: 9 7l 78,s-ba ks- . Ted ®phone: `
J
o nt Assessor
Address:
1400 N.17th Avenue
Greeley, CO 80631
(970) 353-3845 ext. 3656
NOTICE OF ADJUSTMENT OFFICE OF COUNTY ASSESSOR
1400 NORTH 17th AVE.
ifiCtall141A
32 ' F B PT 4 NE4S01 3 2 67 BEG S89DW GRE3845,E T.3631
32 ' FROM NE4 S01DE 210' W210' N01DW PHONE(970)353-3845,EXT.3650
210' E210' NIL TO BEG EXC UPRR CO www.co.weld.co.us
RES %9700 WCR 26% SITUS: 9700 26 CR
WELD 00000
OWNER: WHELAN ROBERT F
COLORADO •
WHELAN ROBERT F LOG 1963
9700 WCR 26 PARCEL 131103000041
ACCOUNT R5363386
FT LUPTON, CO 80621 YEAR 20O5i
The appraised value of property is based on the appropriate consideration of the approaches to value required by law. The Assessor has determined that
your property should be included in the following category(ies):
Residential property - The property is valued by the market
approach to value.
If your concern is the amount of your property tax,local taxing authorities(county,city,fire protection,and other special districts)hold budget
hearings in the fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings.
The Assessor has carefully studied all available information,giving particular attention to the specifics included on your protest,and has determined the
valuation(s)assigned to your property. The reasons for this determination of value are: /
Adjusted based on comparable sales . (.o4 ? -Axi h!
•
•
PETITIONER'S - ASSESSOR'S VALUATION
PROPERTY CLASSIFICATION ESTIMATE
• OF VALUE ACTUAL VALUE ACTUAL VALUE
PRIOR TO REVIEW AFTER REVIEW
RESIDENTIAL 317635 260000
•
TOTALS $ S 317635 260000
APPEAL DEADLINES: REAL PROPERTY-JULY 15,PERSONAL PROPERTY—JULY 20.
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. Please see the back of this form for detailed information on filing your appeal.
By: Stanley F. Sessions 06/27/2005
WELD COUNTY ASSESSOR DATE
ADDITIONAL INFORMATION ON REVERSE SIDE
ce.'4ss e Pk,es
YOU HAVE THE RIGHT TO APPEAL THE ASSESSOR' S DECISION
The County Board of Equalization will sit to hear appeals beginning July 1 and continuing through August 5 for rl
property (land and buildings) and personal property (furnishings, machinery, and equipment). § 39-8-104 and § 39-
8-107(2), C.R.S.
APPEAL PROCEDURES:
If you choose to appeal the Assessor' s decision,mad pr diver opne.copy of this completed form to theD OR County
ON OR EFORE JUL t 5 FOR"RrekirveEAL POur ROPERht TY,AND JULY 20 FOR-PERSONALROPEERTY.L VI RED
WELD COUNTY BOARD OF EQUALIZATION
915 10th Street, P.O. Box 758
Greeley, Colorado 80632
Telephone (970)356-4000 Ext. 4225
NOTIFICATION OF HEARING:
You will be notified of the time and place set for the hearing of your appeal.
COUNTY BOARD OF EQUALIZATION' S DETERMINATION:
The County Board of Equalization must make a decision on your appeal and mail you a determination within five
business days of that decision. The County Board must conclude its hearings and render decisions by August 5.
TAXPAYER RIGHTS FOR FURTHER APPEALS:
If you are not satisfied with the County Board of Equalization' s decision you must file within thirty days of the
County Board of Equalization' s written decision with ONE of the following:
Board of Assessment Appeals (BAA):
Contact the BAA at 1313 Sherman,
m 315,
5,Dever, Colorado 80203, (303)866-5880.
www.dola.colorado.cov/baa
District Court:
9th Avenue and 9th Street, P.O. Box C
Greeley, Colorado 80632
Telephone (970) 356-4000, Ext. 4520
Arbitration:
WELD COUNTY BOARD OF EQUALIZATION
915 10th Street, P.O. Box 758
Greeley, Colorado 80632
Telephone (970) 356-4000, Ext. 4225
If you do not receive a determination from the County Board of Equalization, you must file an appeal with the
Board of Assessment Appeals by September 12.
TO PRESERVE YOUR APPEAL RIGHTS, YOU MUST PROVE YOU HAVE FILED A TIMELY
APPEAL; THEREFORE, WE RECOMMEND LL CORRESPONDENCE BE MAILED WITH PROOF
OF
PETITION TO THE COUNTY BOARD OF EQUALIZATION
In the space below, please explain why you disagree with the Assessor' s valuation. IN ACCORDANCE WITH §
39-8-106(1.5), C.R.S., IF YOUR APPEAL INVOLVES REAL PROPERTY, YOU MUST STATE YOUR
OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as
necessary. /LIC �7
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,S[��' l�J i/ c"r �iyTB � �/ in fit/ F [Jh '� Y'NG �d� a�E' 7 l/' °�
SIGNAC40 II ONh(11:raiL DATE
PR-207.87/03
Cat oz.
El 14.
May 17,2005 Ca/
Weld County Assessor
1400 N. 176 Avenue
Greeley,CO 80631
Attn: Stanley F.Sessions
Re:Assessment Appeal
Dear Mr.Sessions,
The purpose of this communication is to appeal—with genuine irritation—the most recent assessment of my
primary residence located at the address below.
Overview
I have lived in this house since May of 1988,at which time it was purchased for$86,500. It was built in 1973,
and as you might(correctly)surmise from county records, it is a`nothing special,' stick-built,two-story house with 1820
square feet of living space(all fmished). It sits on one acre,in-between two dairies,and a mile from some turkey barns.
Thus it gets aromatic benefit of concentrated animal wastes when the wind blows from every direction but north. It is on
its 2°"coat of exterior paint and its 2nd asphalt shingle roof,has its original carpeting throughout as well as its original
plumbing and kitchen. The attached garage is unfinished,the driveway is dirt,there is no lawn,the house is on its
original boiler/furnace. My point is it is NOT a newly-built McMansion,and—aside from being our residence—is
absolutely nothing special. Moreover,it is worth nowhere near the$317,635 new tax valuation proposed for it.
The place has been reassessed by your office exactly twice since I purchased it,the first time perhaps(memory
fails me)nine years ago. At that time—playing by the county's/state's rules,I protested in writing the reassessed
valuation,which had risen from—$90,000 to—$152,000. At the time it was my estimate I might be able to sell it for
$110,000,and per your office's request and from county records I supported my protest with 4 comparables located
within 5 miles of the place. My appeal was denied,with no substantiation from the county to support their contention.
The"conversation/negotiation"had all the sensibility of a 1s`-grade"Is not! Is too!"argument...the big exception being
that I had provided support for my position while the county had not at the outset,and never did upon being given
evidence to the contrary of their position. It was clear the county was uninterested in engaging in forthright negotiation
having the goal of establishing a valid market valuation,at which time I mentally threw up my hands in disgust,not
being one to whip a dead horse.
Present Market Value
It is my present estimate I might be able to sell this place for$200,000. For example,as I type,I happen to be
looking at an ad for a brand new,2300+square foot house on 2+acres just east of Brighton,from the low$200's. For
this place,to ask the present tax valuation of$317,635—the amount I am protesting-would be an exercise in greedy
futility.
On the other hand, if the county wishes to buy the place from me for the tax valuation amount,I'll be happy to
sign a contract requiring us to be out of here within a week of closing.
Respect,the Past,and the Future
Based on: 1)my previous experience"negotiating"with the assessor's office on an equally ludicrous and
confiscatory valuation,and 2)the present off-the-wall assessed value(which once again indicates to me essentially no
interest on the county's part on dealing in reality)I have no intention of again wasting my time jumping through county-
specified hoops,providing county requested and derived data,only to be blown off without explanation. (As an aside,I
find it no accident the Tabor Amendment was passed about the time of the previous exercise in`local government".)
Hence this note will be my sole protest. If you/your minions/"the county assessor's office"wish to act on it in
the respectful manner every honest citizen—we who indirectly pay your salaries—deserves,I will be pleasantly
surprised and grateful to accept a valuation reflecting actual market realities. If you wish instead to hide behind the
bureaucratic rules a predecessor of yours chose to exercise in the aforementioned instance,so be it,but understand you
will not be getting my vote,nor will efforts to repeal Tabor receive my support.
- 1 -
Philosophical Aside
At the risk of being off-the-cuff dismissed as being a rude individual interested more in venting than opening
important lines of communication,I wish to say a few things this one citizen views as important in his elected and
appointed local government.
Government should be respectful,forthright,and honest(i.e. as a minimum,within the law),all the while trying
to deliver value for our tax dollars.
Obviously government should NOT be disrespectful,duplicitous,or dishonest. Nor should it be obscure and
arbitrarily bureaucratic. For the record,to me there is genuine difference between`hiding behind the law' and dealing
with citizens in a helpful manner while exercising one's duty to uphold and execute law.
A recent horrendous example might illustrate the difference. Perhaps 2 or 3 years ago I was one of many
citizens to receive notice of a public hearing to discuss implementation of(not the desirability or need to implement)a
new taxing district. At the meeting,arrayed against the citizens was significant bureaucratic firepower,i.e.
representatives from some nine(9!)different municipalities hoping to expand their taxing pie,and,the Weld County
Attorney. That worthy gentlemen did everything but twist the law into a pretzel in his justification of the legality of the
proposed taxing district,though he explicitly ignored mention of the Tabor Amendment(i.e.he ignored the Colorado
State constitution)in his/its defense.
By meeting's end,not one single citizen had spoken out in favor of the proposed(illegal,as in non-voter-
approved)tax increase. I leave it for your imagination to ponder the likelihood of ever obtaining unanimity among more
than three strangers,much less the several hundred in the room.
Yet,the county and the municipalities did not back away from the—completely unnecessary because what the
new taxing district proposed to do was already being done under existing rules and regulations—proposal until
potentially affected citizens incorporated an organization to fight the proposal.
The entire affair was an example of government run amok.
What has the above to do with the property tax valuation process?
From the citizens' perspective the property tax valuation process is rigidly bureaucratic and sufficiently obscure
as-for all practical purposes-to be entirely arbitrary.
• Citizens have no obvious insight into whether or not Tabor is being adhered to.
• Multiple levels of"indirection"exist between property tax valuation and taxes,effectively adding to the
obscurity of the entire process. (For example,my residence is[proposed to be]valued at$317,635,while
"the assessment percentage"is/was projected to be 7.96%. Who knows what the mill levy may be? It
would be far more honest to have a property tax system more closely coupled with county expenditures,
making it easier for citizens to see and comprehend county spending.)
I suspect I am more than averagely interested and informed as tax-paying citizens go,and I am uninterested
(because I know them already)in a recitation of the justifications for the existing process.
What I am interested in,is seeing my government move in the direction of increasing accountability,
responsibility for its actions,and respectful responsiveness toward its citizens. The sending of this—"But he's not
playing by the bureaucratic rules!"—protest is part of my participation in this particular tax protestation.
I look forward to my government's response.
Yours Truly,
Robert F. Whelan
9700 WCR 26
Ft.Lupton,CO 80621
(970)785-6085
-2-
July 06,2005
Weld County Board of Equalization
915 10th Street
P.O.Box 758
Greeley,CO 80632
Attn:Stanley F.Sessions
Re:Assessment Appeal
To Whom It May Concern:
The purpose of this communication is to re-appeal—with growing irritation—the most recent adjustment
(enclosure#1)of my primary residence located at the address below. I've also included a copy of my original appeal to
the office of the county assessor(enclosure#2),because it includes a synopsis of the thoroughly unresponsive and
unsatisfying contacts I've had with these functions of the Weld County government since moving to Weld County in
1988.
Overview
I have lived in this house since May of 1988,at which time it was purchased for$86,500. It was built in 1973,
and as you might(correctly)surmise from county records,it is a`nothing special,' stick-built,two-story house with
1,820 square feet of living space(all finished). It sits on one acre, in-between two dairies,and a mile from some turkey
barns.Thus it gets aromatic benefit of concentrated animal wastes when the wind blows from every direction but north.
Other than being on its 2v°coat of exterior paint and its 2nd asphalt shingle roof, it still has its original carpeting
throughout,its original plumbing and kitchen,and its original boiler/furnace. The attached garage is unfinished,the
driveway is dirt,and there is no lawn. its`outbuildings' are an inherited unpainted,chicken coop(complete with
missing boards),and the remains of a migrant house(aka'the eyesore')a previous owner used for a horse barn. My
point is it is NOT a newly-built McMansion,and—aside from being our residence—is absolutely nothing special.
The place has been reassessed exactly twice since I purchased it in 1988.
At the time of purchase,its assessed value was(working from memory)—$90,000—or,close enough for
government work in my view.
A few years later it was reassessed for$152,073;this was before Weld County's recent building/sales boom.
My`Kentucky windage'view then was the place might have been sellable for$110,000;I managed to locate 4
comparables within 5 miles(which were then difficult to find due to low turnover in nearby rural Weld county)gleaned
from the county's recent sales records supporting that guess. That appeal was summarily denied,with zero
substantiation from the county to support their contention. The"conversation/negotiation"had all the sensibility of a 1"-
grade"Is not! Is too!"argument...the big exception being that I had provided support for my position while the county
had not at the outset,and never did upon being given evidence to the contrary of their position. It was clear the county
was uninterested in engaging in forthright negotiation having the goal of establishing a valid market valuation,at which
time I mentally threw up my hands in disgust,not being one to whip a dead hone.
This time,the Assessor's office originally reassessed with an off-the-wall absurd valuation of$317,635,which
i once again protested(see enclosure#2),suggesting$200,000 as a more likely sale price. Once again with no
supporting data whatsoever,this time they saw fit to`meet me in the middle' at$260,000. Excuse me for doubting the
veracity of their claim the revaluation was done on comparables,since they didn't see fit to include their data.
Moreover,why wasn't valuation done on comparables in the first place? Quite frankly,all the data I have received from
the county assessor's office through the years is they run a purely arbitrary ship,complete with`false precision' in
original assessment numbers. (Was this place really worth$152,073 at the time of my first reassessment? How was the
determination made it was worth$317,625 a month ago,and suddenly worth$260,000 very round dollars now? Does
the county make it a habit to ignore the rules requiring reassessment every two years? Is it policy to pull initial
reassessment numbers out of the air before bothering to look at comparables? I assure you,I don't consider these sorts
of questions to be purely rhetorical. As a taxpayer paying a portion of these people's white collar salaries and pensions,
I am very much interested in obtaining valid answers.)
- 1 -
Present Market Value
As once before noted(in enclosure#2),it remains my present estimate I might be able to sell this place for
$200,000. I continue to see an ongoing ad for a brand new,2300+square foot house on 2+acres just east of Brighton,
from the low$200's. For this place,to ask the present tax re-valuation of$260,000—the amount I am protesting—
would almost surely be an exercise in greedy futility.
On the other hand,if the county wishes to buy the place from me for the tax re-valuation amount,I'll be happy
to sign a contract requiring us to be out of here within a month of closing.
Respect,the Past,and the Future
Based on: 1)my previous experience"negotiating"with the assessor's office on an equally ludicrous and
confiscatory valuation,2)the present off-the-wall initial assessed value(which once again suggested to me essentially no
interest on the county's part on dealing in reality),and 3)the equally unsatisfactory and undocumented`negotiation'
resulting in a re-valuation of$260,000,I will not waste my time'on the come'so to speak.
If the Board of Equalization can somehow manage to obtain the comparables on which the assessor's office
based the$260,000 valuation I am protesting,I will be happy to begin substantive discussions at that time. Weld
County has made a claim;I think it reasonable as a taxpayer to expect the county to substantiate it. In terms of me
providing substantiation to the Board of Equalization for my claim of market value,having wasted my time and taken off
from work to obtain county sales data once before,only to be disrespectfully and utterly blown off by the assessor's
office,I'm not about to repeat such futility prior to being shown some respect by my tax-funded servants.
As far as I'm concerned,the next move is in the court of the Board of Equalization.
Yours Truly,
Robert F.Whelan
9700 WCR 26
Ft.Lupton,CO 80621
(970)785-6085
cc:
1)Notice of Adjustment(qty 1)
2)Original Appeal to Weld County Assessor(qty 1)
-2-
CLERK TO THE BOARD
PHONE (970) 356-4000 EXT 4217
FAX: (970) 352-0242
WEBSITE: www.co.weld.co.us.co.us
915 10TH STREET
P.O. BOX 758
GREELEY, COLORADO 80632
C.
COLORADO
July 19, 2005
WHELAN ROBERT F
9700 WCR 26
FT LUPTON CO 80621
Parcel No.: 131103000041 Account No.: R5363386
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of July 28,2005,at or about the hour of 3:30
PM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld
County Department of Planning Services, Conference Room, 918 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 5,2005, and
mailed to you on or before August 12, 2005.
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 request
it directly from the Assessor's Office by fax (970) 304-6433, or by calling (970) 353-3845. Upon
receipt of your 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.
WHELAN ROBERT F - R5363386
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
vie/MAL
Donald D. Warden
Clerk to the Board
cc: Stanley Sessions, Assessor
Hello