HomeMy WebLinkAbout20032264.tiff RESOLUTION
RE: THE BOARD OF EQUALIZATION, 2003, WELD COUNTY, COLORADO - ADJUST
VALUE IN PART
PETITION OF: JENSEN MICHAEL E & CORNELIA E
2008 26TH AVENUE
GREELEY, CO 80634
DESCRIPTION OF PROPERTY: ACCOUNT#: R2343686 PARCEL#: 095913104002 -GR
2CP3-17 L17 BLK3 2ND CASCADE PK%2008 26TH AVE%SITUS:2008 26 AV GREELEY 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 property within Weld County,fixed and made by the
County Assessor for the year 2003, 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 year 2003,claiming that the property described in such petition was assessed too
high, as more specifically stated in said petition, and
WHEREAS, said petitioner being present, and
WHEREAS,the Board has made its findings on the evidence,testimony and remonstrances
and is now fully informed.
NOW,THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld
County,acting as the Board of Equalization,that the evidence presented at the hearing supported,
in part,the value placed upon the property by the petitioner. The assessment and valuation of the
Weld County Assessor shall be, and hereby is, adjusted as follows:
ACTUAL VALUE
AS DETERMINED ADJUSTED
BY ASSESSOR ACTUAL VALUE
Land $ 33,550 $ 33,550
Improvements OR
Personal Property 155,798 139,450
TOTAL $ 189,348 $ 173,000
2003-2264
AS0055
��: .9- ( r
RE: BOE - JENSEN MICHAEL E & CORNELIA E
Page 2
BE IT FURTHER RESOLVED that 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 thirty (30) days of this resolution:
1. 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
should be mailed or delivered within thirty(30)days of denial bythe CBOE
to:
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, CO 80203
Phone: (303) 866-5880
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.
2003-2264
AS0055
RE: BOE - JENSEN MICHAEL E & CORNELIA E
Page 3
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
also has the power to administer oaths, and all questions of law and fact shall
be determined by him.
The arbitration hearing maybe 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.
The above and foregoing Resolution was,on motion duly made and seconded,adopted by
the following vote on the 1st day of August, A.D., 2003.
BOARD OF COUNTY COMMISSIONERS
/)/ WELD COUNTY, COLORADO
ATTESLI/ EXCUSED
David E. Long, Chair
We r +he Board
EXCUSED
Robert D. sden, Pro-Tem
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f7i.AdA4 & 1/2, William H. Jerke�{ (/
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Date of signature: 1/-.5-ial
2003-2264
AS0055
NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR
1400 NORTH 17th AVE.
GR 2CP3-17 L17 BLK3 2ND CASCADE PK GREELEY,CO 80631
46t414,1 %2008 26TH AVE% SITUS : 2008 26 AV PHONE(970)3533845,EXT.365050
GREELEY 00000
WIDcOWNER: JENSEN MICHAEL E & CORNELIA E
COLORADO
JENSEN MICHAEL E & CORNELIA E LOG 1915
2008 26TH AVENUE PARCEL 095913104002
ACCOUNT R2343686
GREELEY, CO 80634 YEAR 2003
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
aproach 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:
Your property has been uniformly valued following Colorado law and instructions
published by the State Division of Property Taxation. Your protest of value has
been denied due to comparison of other similar properties waich sold during the
2001/2002 time period. This comparison shows your actual property value to be
correct for that period.
PETITIONER'S ASSESSOR'S VALUATION
PROPERTY CLASSIFICATION ESTIMATE
OF VALUE ACTUAL VALUE ACTUAL VALUE
PRIOR TO REVIEW AFTER REVIEW
RESIDENTIAL 189348 189348
to
•
TOTALS $ $ 189348 $189348
APPEAL DEADLINES: REAL PROPERTY-JULY 15,PERSONAL PROPERTY-JULY 21.
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: StanleyF. Sessions 06/26/2003
WELD COUNTY ASSESSOR DATE
IS-DPT-AR
Form PR-207-87M3 ADDITIONAL INFORMATION ON REVERSE SIDE
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 real
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, mail or deliver one copy of this completed form to the County
Board of Equalization. To preserve your right to appeal, your appeal must be POSTMARKED OR DELIVERED
ON OR BEFORE JULY 15 FOR REAL PROPERTY, AND JULY 21 FOR PERSONAL PROPERTY.
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 *nail you a determination within five
business days of that decision. The County Board must conclude its 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, Room 315, Denver, Colorado 80203, (303)866-5880.
www.dola.colorado.gov/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 11.
TO PRESERVE YOUR APPEAL RIGHTS, YOU MUST PROVE YOU HAVE FILED A TIMELY
APPEAL; THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF
OF MAILING.
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 YOU APPEAL INVOLVES REAL PROPERTY, YOU MUST STATE YOUR OPINION
OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary.
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Our property at 2008 26th Avenue is assessed at$189,348 and taxes for 2003 are projected to
be $1329. No improvements (such as new windows or any type of remodeling) have been
made since we bought our property in 1997. It still has the original 1971 kitchen and bathrooms.
At our request our property was reassessed in 1998 which resulted in a devaluation of$7814.
Near us an identical house (2049 26th Ave) assessed for$201,397, yet taxes are the same as
ours: $1328! This particular property (with new windows) sold in 2001 for$174,500, a figure
which we believe should have been used for estimating our property's value for 2003.
Please also note that the following properties in our direct neighborhood, all identical to ours,
but with improvements such as new windows and one property with solar panels, assessed for
much less!
Assessed values for 2003 tax purposes
26 Ave Ct 2156 175,225
26 Ave Ct 2162 178,390 (with solar panels)
27 Ave 2117 164,581
Average value 172,732
In light of the comparisons presented herein we believe our property is mistakenly overvalued
especially when compared with the property at 2117 27 Ave.
Sincerely,
Michael E. Jensen Comelia E. Jensen
Actual Values of Identical Properties in Our Immediate Area
Address/Anea Yr. Built Actual/Assessed '02 Tax Mo/Yr Sold Price Improvements
2008 26 Av/Cascade 2nd Add 1971 189,348/ 15,070 1329 None
2156 26 AvCt 1972 175,225 / 13,947 1286 New Windows
2162 26 AvCt 1973 178,390/ 14,199 1358 New Windows/Solar Panels
A- 2117 27 Av 1973 164,581 / 13,100 1197 Remodeled front/New Windows
B - 2727 19 St/Rolling Hills 2nd Add 1972 161,489/ 12,860 1141 09/01 154.900 New Windows/Much nicer area!
C -1618 28 Av/1st Rolling Hills 1971 160,211 / 12,760 1149 None apparent
Avg. Value A, B, and C $162,093
Average value of all 5 $167,979
Residential Sales Comparable for our property's 2003 taxes due in 2004
Address/Area Yr. Built Actual/Assessed '02 Tax Mo/Yr Sold Price Improvements
2139 27 Av/Cascade 3rd Add 1973 191,750/ 15,260 1060 06/02 189.500 Customized Home/New Windows
2617 Buena Vista/Cas. 4th Add 1976 182,370/ 14,516 1369 12/01 160,000 New Windows/Solar/Better Area
D -2150 26 AvCt/Cascade 3rd Add 1972 182,000/ 14,490 1286 06/02 182.000 Customized (arched)windows
g EXHIBIT
Avg. Actual Value (of 3 + B) $179,402 Avg. Sales Price (of 3 + B) $171.600
E - 2020 26 Av/Cascade 2nd Add 166,589 / 13,260 1206 New Windows it . fitu
Property E (located next to ours) is identical to D (2150 26 AvCt) but E's actual value more closely resembles the actual values of A, B, and C.
We believe the fairest actual value of our property should be the average of A, B, and C which amounts to S162,093, but should not be higher than
the average actual value of all (5) identical properties in our immediate area, which amounts to $167,979 and is still higher than the actual value of
the 2117 27 Ave property ($164,581)which has improvements whereas ours has no improvements whatsoever.
Conny Jensen
2008 26th Ave
Greeley, CO 80634
Actual Values of Identical Properties in Our Area for 2001 Tax
Address/Area Yr. Built Actual '02 Tax Improvements
2162 26 Ave Ct 1973 165,133 1358 New Windows/Solar Panels
2008 26 Ave 1971 161,607 1329 None
2156 26 Ave Ct 1972 156,378 1286 New Windows
2117 27 Ave 1973 145,555 1197 Remodeled front/New Windows
Difference between highest and 2nd highest property value $ 3,526
Difference between our property and property with lowest value $16,052
Actual Values of Identical Properties in Our Area for 2003 Tax
Address/Area Yr. Built Actual Improvements
2008 26 Ave 1971 189,348 None
2162 26 Ave Ct 1973 178,390 New Windows/Solar Panels
2156 26 Ave Ct 1972 175,225 New Windows
2117 27 Ave 1973 164,581 Remodeled front/New Windows
Difference between highest and 2nd highest property value $10,950
Difference between our property and property with lowest value $24,767
Conny Jensen
2008 26th Ave
Greeley, CO 80634
Inconsistencies
Actual Values of Neighbors' Properties (identical 2 story homes with full basements)
Address Actual/Assessed '02 Tax Comments Actual Value 2001 Details
2007 26 Av 225,121 / 17,920 1361 Highest value on block, Central AC/New windows
but lowest tax due to km'01 value 165,497
Compare to our'01 value —> 161.593
2002 26 Av 214,677/ 17,090 1573 '02 tax higher than No central AC, but it is listed
2007 26 Ave due to high with AC in database
2001 actual value —> 191,277
2023 26 Av 212,617/ 16,920 1525 Low value considering is has 185,440 Added sun room/Central AC
the addition. New windows
2026 27 Av 187,576/ 14,930 1359 Bigger home than ours yet lower Windows
2003 value than ours (189,348)! 165,255
Our value in 2001 --> 161.593
Conny Jensen
2008 26th Ave
Greeley, CO 80634
D
-4 Cit CLERK TO THE BOARD
PHONE (970) 35640T 4217
FAX: (303)352-0242
WEBSITE: www.co.weld.co.us
915 10TH STREET
P.O. BOX 758
C. GREELEY, COLORADO 80632
COLORADO
July 22, 2003
JENSEN MICHAEL E & CORNELIA E
2008 26TH AVENUE
GREELEY CO 80634
Parcel No.: 095913104002 Account No.: R2343686
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of August 1, 2003, at or about the hour of
1:30 PM,to hold a hearing on your valuation for assessment. This hearing will be held at the Weld
County Department of Public Health and Environment,Room 210, 1555 North 17th Avenue,
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 5,2003,and
mailed to you on or before August 12, 2003.
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.
JENSEN MICHAEL E & CORNELIA E - R2343686
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 QF EQUALIZATION
Carol A. Harding
Deputy Clerk to the Board
cc: Stanley Sessions, Assessor
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