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Home My WebLink About20250311.tiffResolution Approve, In -Part, Petition for Abatement or Refund of Taxes for Account Number R2459786 — Willows Apartments, Ltd. 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, were presented with a Petition for Abatement or Refund of Taxes for Account Number R2459786, and tax year 2023, at a duly and lawfully called regular meeting held on the 29th day of January, 2025, at which meeting there were present the following members: Chair Perry L. Buck, and Commissioners Scott K. James, Jason S. Maxey, and Lynette Peppler, with Commissioner Kevin D. Ross not being present, and Whereas, notice of such meeting and an opportunity to be present has been given to the taxpayer and the Assessor of said County, with said Assessor, Brenda Dones, being present, and taxpayer, Willows Apartments, Ltd., being represented by Property Tax Advisors, Inc., not being present, and Whereas, the Board of County Commissioners has carefully considered the attached petition and is 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, in -part, and an abatement or refund be allowed as follows: Tax Year: 2023 Correction to Assessed Valuation: $1,372,840.00 Abatement or Refund: $12,069.85 cf.. to tai - I t -7 t_-ge-p 113117_0-4 et; I15 -e Li3DIJM pKIJu), Lti L04) 2025-0311 AS0120 Petition for Abatement or Refund of Taxes for Account Number R2459786 — Willows Apartments, Ltd. Page 2 The Board of County Commissioners of Weld County, Colorado, approved the above and foregoing Resolution, on motion duly made and seconded, by the following vote on the 29th day of January, A.D., 2025: Perry L. Buck, Chair: Aye Scott K. James, Pro-Tem: Aye Jason S. Maxey: Aye Lynette Peppler: Aye Kevin D. Ross: Excused Approved as to Form: Attest: Bruce Barker, County Attorney Esther E. Gesick, Clerk to the Board 2025-0311 AS0120 PETITION FOR ABATEMENT OR REFUND OF TAXES County: Weld Section I: Petitioner, please complete Section I only. Date: 12/11/2024 Month Day Year Petitioner's Name: Willows Apartments Ltd. RECEIVED 12/11/2024 WELD COUNTY ASSESSOR Date Received GREELEY, COLORADO (Use Assessor's or Commissioners' Date Stamp) Petitioner's Mailing Address: 4631 W. 20th Street Rd., #100 Greeley City or Town CO 80634 State Zip Code RECEIVED DEC 182024 WELD COUNTY COMMISSIONERS SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R2459786 2601 23rd Ave. Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the above property for the property tax year 2023 are incorrect for the following reasons: (Briefly describe why the taxes have been levied erroneously or illegally, whether due to erroneous valuation, irregularity in levying, clerical error, or overvaluation. Attach additional sheets if necessary.) The income and market approaches to value support a lower valuation. Petitioner's estimate of value: $ 18,155,124.00 (2023 ) Value Year I C declare, under penalty of perjury in the second degree.. that this petition. together with any accompanyin or statements, has been prepared or examined by me, and to the best of my knowledge, information, an true, correct, and complete. 1 By Petitioner's Signature !/aA,azai GliL Agents Signature" Dariusri uozorgpour/Pr Printed Name: Daytime Phone Number Email ep‘ bCo9 v 101 f) exhibi belief. is Daytime Phone Number (303 ) 368.0500 erty Tax Advisors, Inc Email propertytax@cotaxes.net *Letter of agency must be attached when petition is submitted by an agent. The actual value in the Assessor's Recommendation section does not include 2023 value adjustments for residential and commercial properties. The assessed value and resulting tax amounts are calculated from the adjusted actual value. If the Board of County Commissioners, pursuant to § 39-10-114(1), C.R.S.; or the Property Tax Administrator, pursuant to § 39-2-116, C.R.S.: 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 § 39-2-125, C R.S.: within thirty days of the entry of any such decision, § 39-10-114 5(1), C R S ©�� FEB 1 8 2025 ELD COUNT ASSESSOR Section II: Original Corrected Assessor's Recommendation (For Assessor's Use Only) Tax Year 2023 Actual Assessed Tax $22,772,800.00 $1,522,090.00 $123,091.42 $20,545,200.00 $1,372,840.00 $111,021.57 Abate/Refund -$2,227,600.00 -$149,250.00 -$12,069.85 Assessor recommends approval as outlined above. If the request for abatement is based upon the grounds of overvaluation, no abatement or refund of taxes shall be made if an objection or protest to such valuation has been filed and a Notice of Determination has been mailed to the taxpayer, § 39-10-114(1)(a)(l)(D), C R S Tax year: 2023 Protest? (?C No ❑ Yes (If a protest was filed, please attach a copy of the NOD.) ❑ Assessor recommends denial for the following reason(s): aindix,Dor2ca Assessor's or Deputy Assessor's Signature 15-DPT-AR No 920-66/17 '-3 1 1 VIP r CAP c; art at, C) x FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III or Section IV must be completed) Every petition for abatement or refund filed pursuant to § 39-10-114, C R S shall be acted upon pursuant to the provisions of this section by the Board of County Commissioners or the Assessor. as appropriate, within six months of the date of filing such petition, § 39-1-113(1.7), C.R S Section III: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to $10,000) 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 $10,000 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 Original Corrected Abate/Refund Actual Assessed 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 III does not apply) WHEREAS, the County Commissioners of County.. State of Colorado, at a duly and lawfully called regular meeting held on / / , at which meeting there were present the following members: Month Day Year with notice of such meeting and an opportunity to be present having been given to the Petitioner and the Assessor of said County and Assessor (being present --not present) and Name Petitioner (being present --not present), and WHEREAS, the said Name County Commissioners have carefully considered the within petition. and are fully advised in relation thereto. NOW BE IT RESOLVED that the Board (agrees --does not agree) with the recommendation of the Assessor. and that the petition be (approved --approved in part --denied) with an abatement/refund as follows: Year Assessed Value Taxes Abate/Refund Chairperson of the Board of County Commissioners' Signature County Clerk and Ex -Officio Clerk of the Board of County Commissioners in and for the aforementioned county. do hereby certify that the above and foregoing order is truly copied from the record of the proceedings of the Board of County Commissioners. IN WITNESS WHEREOF, 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 Note Abatements greater than $10,000 per schedule, per year, must be submitted in duplicate to the Property Tax Administrator for review 15-DPT-AR No 920x6. ' 7 Section V: Secreta- 's . ignature Action of the Property Tax Administrator (For all abatements greater than $10,000) Propert j c'dministrators gigna ure 12/11/2024 Attn: Brenda Dones RE: 2023 Abatement received 12/11/2024 R2459786 Willows Apartments Ltd C/O Vintage Corp 4631 W 20t" Street Rd # 100 Greeley, CO 2023 Assessors Value $22,772,800 (N$146,000/unit) SUBJECT: The subject property is an apartment complex, constructed in 1973, located approximately 2 blocks north of the Highway 34 bypass on the west side of 23rd Ave in Greeley. It is a 156 -unit complex with ten buildings totaling 86,708-sf and is located on a 368,561-sf (8.46 -ac) parcel. Abatement Request: The petition for abatement or refund of taxes was submitted by Dariush ush Bozorgpour of Property Tax Advisors, Inc. as agent and consultant for Lilalea Prothe, Member, Willows Apartments, Ltd. Mr. Bozorgpour requested a value of $18,155,124 (N$116,000/unit). The 2023 abatement petition was submitted after filing an appeal with the assessor's office for the 2024 value. The appeal was denied after the petitioner did not respond to a request for information from the assessor's office. The petitioner then filed an appeal with the County Board of Equalization. After discussion of the market sales, the 2024 value was stipulated to $20,545,200 ($131,700 -unit). The petitioner is now requesting that the 2023 value is set at $20,545,200 to match the 2024 stipulated value. Description and Analysis: The subject property is classified as multi -family residential real property. The market approach was the only approach considered for the original value and in discussion with the petitioner. The petitioner provided two comparable sales when supporting the requested value. Our office reviewed market sales in comparison to the subject property and this resulted in a recommendation to reduce the subject value. Market Approach: Three properties were selected for comparison to the subject property. The properties are located in Greeley and sold during the five years preceding the June 30, 2022, appraisal date. This extended period was used to ensure there was an adequate number of sales for comparison to the subject property. Specific properties were then selected for comparison based on proximity to the subject, age and number of units. One of two comparable sales supplied by the petitioner is included. Comparable property 1 is located at 2400 Reservoir Rd in Greeley. It is a 190 -unit apartment complex located on a 336,227-sf (7.72 -ac) parcel and constructed in 1972. The property sold on 04/06/2022 for $45,000,000 ($236,842 -unit). It is superior to the subject due to recent interior and exterior remodeling, with finishes commensurate with a new -build complex. Comparable property 2 is located at 1722 30th St in Greeley. It is a 126 -unit apartment complex located on three parcels totaling 139,315-sf (3.2 -ac) and constructed in 1972. The property sold for $15,000,000 ($119,048 -unit) on 10/01/2021. It is inferior to the subject in land size. Comparable property 3 is located at 3300 W 13t" St in Greeley. It is a 96 -unit apartment complex located on a 196,739-sf (4.52 -ac) parcel and was constructed in 1972. The property sold for $14,518,000 ($151,229 -unit) on 12/09/2020. It is inferior to the subject in land size. The comparable sales range from $119,048/unit to $236,842/unit. The subject is most comparable to sales 2 and 3. These sales were given more weight and resulted in a recommendation to reduce the subject value. Reconciliation and Summary: Review of comparable sales supports a reduction in value. I recommend we reduce the 2023 value to $20,545,200 ($131,700/unit) in response to the abatement petition. This will also synchronize the 2023 and 2024 values. Property Tax Advisors, Inc. 3090 S. Jamaica Ct. 11204, Aurora, CO 80014 Tel. 303.368.0500 Fax. 303.368.0573 Email: propertytax@cotaxes.net CONSULTANT -AGENCY AGREEMENT Property Owner: Willows Apartments, LTD County: Weld P.I.N. Property Address 1. R2459786 2. 3. 4. 5. 2601 23rd Ave Please check appropriate box. If property is partially owner occupied and partially leased please check both lines. Owner Occupied Leased to Tenants The undersigned hereby appoints and authorizes Property Tax Advisors, Inc. as its Agent and Consultant in the preparation and execution of a real estate valuation appeals(s) on behalf of the undersigned regarding the above enumerated property(ies) for the 2024 tax year and for the prior two years. The undersigned further authorizes Property Tax Advisors, Inc., as Agent of the undersigned, to execute and cause to be filed on behalf of the undersigned, in the name of the undersigned, any and all documents relating to an appeal of the subject property(ies) valuation(s). h /a This agreements is executed this 7°- day of r By: y 1 _- -O d V _ Print Name: Lilalea Prothe Title: F Tel: V i (CI zo Z . Member, Willows Apartments, Ltd. Of Corporation, your title; (or) Owner, General Partner, Lessee, Power of Attorney, Trustee, etc.) /36Co Email: Fax: qor3cze/3zo I Map of Subject 4r �± 1t�1 C pRpR '''' 1�,� r DA • ay. rt frte r rItlireersta • 4y 4*.1410 'Z 5 1 L = y�> t. e. 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RD Al u.. ia. ♦ r -• - r oq ; Pt al "' -� ^-1 .y h3v Photos & Sketch Front view (typical building) Rear view (typical building) Sketch (typical building) WILLOWS APARTMENTS BUILDINGS A, B, C, D,.E 24 UNITS 13 26' r.a..... aacattatt.... ,. CCB/c.B 6' ?6' CCB/CB 24.2' 2 ...23.8' 22.6 6 16.7' cB/ Brn4' CBICB17 4 CCB/23fi 117.8 28 55.8' 16.7' 24.2' 24.5' 35 61CCB/CB 8.8 CB/1/8 22.3' 8.6' j'' 47.8' Bailt 18.6 24.2 22.6' 23.8 4 6 24r` 35' 24.2' [CCB/CBi6' +atatasatad 13' Clubhouse Front View Clubhouse Sketch 32.5' 1.5" LAUNDRY/STORAGE • E • r t • 6•.6` •oP t 0• • 0 I j I M t k 24' POOL 40' APPEAL OF REAL PROPERTY VALUATION 2023 Tax Year Agent: PROPERTY TAX ADVISORS, INC. 3090 S. Jamaica Ct., #204 Aurora, CO 80014 Tel. 303.368.0500 Fax. 303.368.0573 Email. propertytax@cotaxes.net County: Weld Schedule #: R2459786 Property Address: 2601 23rd Ave. Property Owner: Willow Apartments Ltd. Mailing Address: 4631 W. 20th Street Rd. #100 Greeley CO Ne 80634 - INCLUSIONS Photographs Correlation Conclusions Income Approach Market Sales Cost Approach Salient Facts Date: 12/11/2024 File: 6132E OWNER OCCUPIED PETITIONER'S FINAL ESTIMATE OF VALUE: ASSESSOR'S VALUE: $18,155,124 Value per Square Foot: $116,000 $22,772,800 Value per Square Foot: $145,979 Site Size Gross Bldg Area Land/Bldg Ratio Use MF Apartments 156 Units SF SF :1 YOC Zoning Effective Bldg. Age (yrs) Remaining Econ. Life (yrs) Construction 1722 30th St Avec Greeley Apartments Greeley, CO 80631 Class C Apartments Building 125 Units of 99,493 SF Sold on 10/1/2021 for $15,000,000 - Research Complete buyer Nate Santillanes 1224 12th St Greeley, CO 80631 (303) 383-1296 sel Vintage Corporation 4631 W 20th St Rd Greeley, CO 80634 (970) 353.3000 vital data Escrow/Contract: Sale Date: 10/1/2021 Days on Market: Exchange: No Conditions: - 0 Bedroom: 0 1 Bedroom: 70/56% (1 + 1) 2 Bedroom: 55/44% (2 + 1)(2 + 2) 3 Bedroom: 0 Other. 0 Land Area SF: 139,392 Acres: 3.2 S/SF Land Gross: $107.61 Year Built, Age: 1972 Age: 49 Parking Spaces: Parking Ratio: FAR 0.71 Lot Dimensions: Frontage: - Comp ID: 5724069 income expense data IL sting Broker Expenses -Taxes - Operating Expenses Total Expenses financing 1st Fortis Private Bank (Construction) Bal/Pmt: $12,085,970 Sale Price: $15,000,000 Status: Full Value Building SF: 99,493 SF Price/SF: $150.76 Pro Forma Cap Rate: Actual Cap Rate: Price/Unit: $120,000 No Units: 125 Down Pont: $2,114,030 Pct Down: 14.1% Doc No: 4762387 Trans Tax: $1,500 Corner: No Zoning: C -L, Greeley Percent Improved: 94.6% Submarket: Greeley MF Map Page: - Parcel No: 096119201022 [Partial List] Property Type: Multi -Family $68,081 Unique Properties, Inc. 400 S Broadway Denver, CO 80209 (303) 321-5888 Phil Dankner, Kevin Higgins, Marc Lippitt $68,081 Buyer Broker ® 2023 Costar Group - Licensed to Property Tax Advisors, Inc. - 8255. 5/26/2023 Page 1 UNIT MIX AT TIME OF SALE Units ! Asking Rent t Effective Rent Concessions Bed/Bath # % Avg SF Vacant Min/Unit Max/Unit Min/SF Max/SF Min/Unit Max/Unit Min/SF Max/SF % 1/1.0 69 55.2 600 2/1.0 54 43.2 750 2/2.0 2 1.6 1,200 - 2023 CoSlar Group - Licensed to Property Taz Advisors, Inc. - 8255 5/26/2023 Page 2 601 Chestnut St Alpine Lofts Windsor, CO 80550 Class C Apartments Building 116 Units of 97,999 SF Sold on 1/6/2022 for $13,500,000 - Research Complete buyer Helios Properties LLC 1327 Clayton St Denver, CO 80206 (917) 553-8467 seller Daniel E. Jones 80 N Cabrillo Hwy Half Moon Bay, CA 94019 (650) 726-3764 vital data Escrow/Contract: Sale Date: 1/6/2022 Days on Market: Exchange: No Conditions: - 0 Bedroom: 0 1 Bedroom: 8/7% (1 + 1) 2 Bedroom: 100/86% (2 + 1) 3 Bedroom: 8/7% (3 + 2) Other: 0 Land Area SF: 261,356 Acres: 6 $/SF Land Gross. $51.65 Year Built, Age: 1972 Age: 50 Parking Spaces: Parking Ratio: FAR 0.37 Lot Dimensions: Frontage: Comp ID: 5848339 ome expense data Estimated Net Income Net Operating Income - Debt Service Capital Expenditure Cash Flow financing 1st Fortis Private Bank (Conventional) Bai/Pmt: $11,750,000 $434,700 Sale Price: $13,500,000 Status: Confirmed Building SF: 97,999 SF Price/SF: $137.76 Pro Forma Cap Rate: Actual Cap Rate: 3.22% Price/Unit: $116,379 No Units: 116 Down Pmnt: $1,750,000 Pct Down: 13.0% Doc No: 4792038 Trans Tax: $1,350 Corner: No Zoning: MF, Windsor No Tenants: 1 Percent Improved: 92.7% Submarket: North Weld County CF Map Page: - Parcel No: 080721302007 Property Type: Multi -Family Listing Broker Cushman & Wakefield 772 Whalers Way Fort Collins, CO 80525 (970) 776-3900 Jared Goodman, Brian Mannlein r Broker No Buyer Broker on Deal ® 2023 CoStar Group - Licensed to Property Tax Advisors, Inc. - 8255. 5/26/2023 Page 3 UNIT MIX AT TIME OF SALE Units Asking Rent Effective Rent Concessions Bed/Bath # % Avg SF Vacant Min/Unit Max/Unit Min/SF Max/SF Min/Unit Max/Unit Min/SF Max/SF 1/1.0 6 5.2 640 0 $950 $950 $1.48 $1.48 2/1.0 104 89.7 840 0 $1,000 $1,000 $1.19 $1.19 3/2.0 6 5.2 1,140 0 $1,150 $1,150 $1.01 $1.01 ® 2023 CoSlar Group • Licensed to Property Tax Advisors. Inc. - 8255. 5/26/2023 Page 4 1/6/25, 11:34 AM Property Report Weld County PROPERTY PORTAL Property Information (970) 400-3650 Technical Support (970) 400-4357 Account: R2459786 January 6, 2025 Account Information Account J Parcel Space Account Type Tax Year Buildings Actual Value Assessed Value R2459786 095913412012 Residential 2024 10 20,545,200 1,376,530 Legal GR 17565E BRENTWOOD PARK SOUTH 1ST REPLAT Subdivision Block Lot Land Economic Area BRENTWOOD 1ST RPLT PARK SOUTH APARTMENT GREELEY MALL Property Address Property City Zip _ Section I Township Range 2601 23RD AVE GREELEY 13 05 66 Owner(s) Account Owner Name Address R2459786 WILLOWS APARTMENTS LTD C/O STREET 806343204 VINTAGE CORP 4631 RD # 100 GREELEY, W 20TH CO Document History https://propertyreportmeidagov/?acawnt=R2459786 1/34 Exhibit A This map is a user generated static output from an Internet mapping site and is for reference only. Data layers that appear on this map may or may not be accurate, current or otherwise reliable. THIS MAP IS NOT TO BE USED FOR NAVIGATION Clerk to the Board Phone: (970) 400-4225 Fax: (970) 3384233 1150 O Street P.O. Box 756 Greeley, Colorado 80832 www.weld.gov January 10, 2025 WILLOWS APARTMENTS, LTD. C/0 VINTAGE CORP 4631 WEST 20TH ST RD, #100 GREELEY, CO 80 634 RE: Schedule Number R2459786 Dear Property Owner: This is toadvise you that the Weld County Board of Commissioners will hear your petition for abatement or refund of taxes on the property described as: 2601 23rd Ave, Greeley. The meeting Is scheduled for Wednesday, January 29, 2025, at 9:00 am, in the Chambers of the Board of County Commissioners of Weld County, Colorado, Weld County Administration Budding, 1150 0 StreetAssembly Room, Greeley, Colorado 80631. 9 The Assessor is recommending that the Board approve, impart, your petition. You are not required to be present at this hearing; however, this is your opportunity to have your position heard, particularly 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 veld 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 me at (970) 4004217. Very truly yours, nit , Ujet4a5 c Janet ivi. Warwick Deputy Clerk to the Board lwarwlckSweld gov Enclosures: Copy of Petition for Abatement or Refund of Taxes cc: Weld County Assessor Property Tax Advisors, Inc. IT" to u'1 C" Weld County Petition for Abatement or Refund of Taxes Certificate of Mailing First Name Last Name Company Address 'I City State Postal Code WILLOWS 4631 W 20TH ST RD GREELEY CO 80634 #100 APARTMENTS, LTD DARIUSH BOZORGPOUR PROPERTY ADVISORS, INC TAX 3090 JAMAICA 1 SOUTH CT #204 I AURORA CO 80014 propertytax@cotaxes.net I I hereby certify that I have sent a notification of hearing date letter in accordance with the notification requirements of Weld County in the United States Mail, postage prepaid First Class Mail by letter as addressed on the attached list this 10th day of January, 2025. °too .Lthorte, Janet M. Warwick Deputy Clerk to the Board cr n- La r -I 0 rol Is Postage and Fees O s ant T4 Street an A` - i " ----�'.j''�'. - aPtNo: or Box No. C.r ' Stste, ZAP tN\ "`V V" t'_. is U.S, Postal Service CERTIFIED MAIL' RECEIPT Domestic Mail Only For !delivery information, visit our website at www.usps.com . 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L Si liar 11: tt��'� ��t�(r� }Ei± x'.•13 Y£:: tt: i#:fen :Ultra :tt 7�1E'r 1�•s l :::n 111«1 Y':t. hat 3 -v' Vusi'. t?%4i.E nig nil PS�f Ti _ at it':tI .:p 6::=??Er?B?iildiiifi3 lalosedlatae,elTT.T.T. tus::re zt:*:�•t Ulfttrettn£i'tttzi#3£?E=££i3E i=ii. ��eeiit11(liiiilmiil ••:%s FarafitiPFAMMR 3r:::m :{r:uer.t n r:u •_ i?R*11 SkrilltiMen Jan Warwick From: Sent: To: Cc: Subject: Carla Quiroz <Carla@stevensandassoc.com> Monday, January 27, 2025 9:0 AM Jan Warwick Joyce Lee; Chloe White; Brenda Dones; Jason Marini; Dee Kayl; Jessie Koons RE: (2023) - BOCC Notice for Hearing This Message Is From an External Sender This email was sent by someone outside Weld County Government. Do not click links or open attachments unless you recognize the sender and know the content is safe. Jan, To confirm, we will not be attending this hearing. We will wait until after the hearing to proceed with the next step. Best regards, ea4la 2abtol Carla Quiroz Executive Assistant Direct (720) 5O0-1087 Main (303) 347-1878 Fax (303) 347-9242 Email Carla@stevensandassoc.com STEVENS &ASSOCIATES SPECIALISTS IN PROPERTY. SALES 8 USE TAX REDUCTIONS 10303E DI V Creek Ra.x1 Suite 240, t n�]I�wr�nt (010,a ,10 80, Visit our website at stevensandassoc.com The information contained in this electronic email and any accompanying attachment(s) is intended only for the use of the intended recipient and may be confidential and/or privileged. If you have received this communication in error, please immediately notify the sender by return email, and delete the original message and all copies from your system. From: Jan Warwick <jwarwick@weld.gov> Sent: Friday, January 24, 2025 4:24 PM To: Carla Quiroz <Carla@stevensandassoc.com> Cc: Joyce Lee <ioyceL@stevensandassoc.com>; Chloe White <cwhite@weld.gov>; Brenda Dones <bdones@weld.gov>; Jason Marini <jmarini@weld.gov>; Dee Kayl <dkayl@weld.gov>; Jessie Koons <Jkoons@weld.gov> Subject: RE: (2023) - BOCC Notice for Hearing Ms. Quiroz, Administrative denial is not an option for tax abatement petitions in Weld County because the petitions must be heard by the Weld County Board of Commissioners. However, you are welcome to notify us that you are not planning on attending the hearing, at which point the Commissioners will likely approve the Assessor's recommendation regarding each petition. If the petition is approved in -part or denied, your appeal rights are retained and you can move forward at the next level. Best, Jan Warwick Deputy Clerk to the Board Weld County 1150 O Street Greeley, CO 80631 tel: 970-400-4217 Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. From: Carla Quiroz <Carla@stevensandassoc.com> Sent: Friday, January 24, 2025 3:53 PM To: Jan Warwick <jwarwick@weld.gov> Cc: Joyce Lee <JoyceL@stevensandassoc.com> Subject: (2023) - BOCC Notice for Hearing This Message Is From an External Sender This email was sent by someone outside Weld County Government. Do not click links or open attachments unless you recognize the sender and know the content is safe. Jan, We would like to kindly request an administrative denial for the hearing notice we received on January 10', for account R2420803, for tax year 2023. Please confirm receipt of this email. Best regards, Gunla 2uetoy Carla Quiroz Executive Assistant 2 Direct (720) 500-1087 Main (303) 347-1878 Fax (303) 347-9242 Email Carla@stevensandassoc.com STEVENS &ASSOCIATES SPECIALISTS IN: PROPERTY, SALES 8 USE TAX REDUCTIONS 10303 Cast D, Creek Road Su,Ie 240, EnQiewood Colorado AO, Visit our website at stevensandassoc.com The information contained in this electronic email and any accompanying attacflment(s) is intended only for the use of the intended recipient and may be confidential and/or privileged. If you have received this communication in error, please immediately notify the sender by return email, and delete the original message and all copies from your system. 3 Clerk to the Board Phone: (910) 400-4225 Fax: (910) 336-7233 1150 0 Street P.O. Box 758 Greeley, Colorado 80632 www.wsld.gov January 31, 2025 WILLOWS APARTMENTS LTD 4631 W 20TH ST RCS #100 GREELEY, CO 80634 RE: Schedule Number R2459786 S Dear Property Owner: On January 29, 2025, the Board of Weld County Commissioners considered your petition for abatement or refund of taxes and approved, in -part, same. Pursuant to CRS. §39-2-125(0, you have the right to appeal this decision to the State Board of Assessment Appeals within thirty days. You may obtain the appropriate forms and Instructions from: di Board of Assessment Appeals — Department of Local Affairs 1313 Sherman Street, Room 315 Denver, CO 80203 Phone: (303) 864-7710 Email: dolaebaa@state•co.us. In preparation for appealing to the State Board of Assessment Appeals you may also go to the following state link to obtain any further information you may need to proceed, htto://wiw. dole. state co, usibaaAndex. tyin. Very truly yours, ciatthert. idat Loci Janet M, Warwick Deputy Clerk to the Board jwarwlck©weld.gov a a Enclosures: Resolution #2025-0311, Copy of Petition for Abatement of Refund of Taxes Weld County Assessor Property Tax Advisors, inc. Weld County Petition for Abatement or Refund of Taxes Certificate of Mailing First Name Last Name Company Address 1 City State Postal Code WILLOWS CO 4631 # 100 W 20TH ST RD GREELEY 80634 APARTMENTS LTD PROPERTY TAX 3090 # 204 S JAMAICA CT AURORA CO 80014 BOZORGPOUR DARIUSH ADVISORS INC propertytax@cotaxes.net I hereby certify that I have sent a Tax Abatement Petition decision letter in accordance with the notification requirements of Weld County in the United States Mail, postage prepaid First Class Mail by letter as addressed on the attached list this 31st day of January, 2025. ar J3 RJ Len IMO f`- ru a 0 . butt LoTh Janet M. Warwick Deputy Clerk to the Board U.S. Postal Service' CERTIFIED MAIL" RECEIPT Domestic Mail Only For delivery information, visit our website at www.usps.com®. Certified Mail Fee Extra Services & Fees (check box, add fee as appropriate) ❑ Return Receipt (hardcopy) $ ❑ Return Receipt (electronic) $ ❑ Certified Mail Restricted Delivery $ ❑ Adult Signature Required $ ❑ Adult Signature Restricted Delivery $ Postage Total Po tags apd Fees $ i l 5 Er" 1JiLiYtAt v _____ rim St t an*tl No.l Lin 1 i 3I Postmark Here 4-s LA- ci C 0 c\I i a) -C a) O co M V o C -O (� N N t r RS co Q) E E 0 03 o O o(Nr\„Dz !OO " sz cc A Et - T �• 0 o ch 0 td N co -- > wo ct! a? a% (7) a� w 0 S U, 22 aka cc c aoaEn m a. cc cc 0 cc 4-▪ 0 CC 0 LI C O 3 ❑ ❑ ❑ ❑ ❑ ❑ O - i :� v cc2 0 O)OS 01, �QQUU Cri❑❑'k❑ a�) 0 O 0 o al Jr2 O 13 U i �Q..) C U Q) a) O ( a >1 (d E c- O t O U 0- co ■ U. 9590 9402 6113 0209 7535 95 2. Article Number (Transfer from service label) 2 ru r -- C3 U, MS a cr co U. • Domestic Return Receipt M O O O O O i O to CO T N CO LLL N N ru Ln L I r-i IMI U.S. Postal Service" CERTIFIED MAIL RECEIPT Domestic Mail Only For delivery information, visit our website at www.usps.com . Certified Mail Fee Extra Services & Fees (check box, add fee as appropriate) ❑ Return Receipt (hardcopy) $ ❑ Return Receipt (electronic) $ ❑ Certified Mail Restricted Delivery $ ❑ Adult Signature Required $ O Adult Signature Restricted Delivery $ Postage Thtei-gostage qnd Fees IA 3enort PS Form 3800 Janus 2023 PSN 7530-02.000-9047 Postmark Here See Reverse for Instructions COMPLETE THIS SECTION ON DELIVERY 0 0) 13 Q ❑ ❑ a) 0 a) ci z N O ocn N C -D 2-0 a) co .15 23 N c OW C O a C O • O 3>� O t it 1-0 2222 .Lin EE a.) > >tr W Q Q U O • DDD cts U 0 t 7)a) CC 0 cc- 0 O O 00 El a) 6 cn U 0 j -F O O E � U C O � • O -D o 4-- U) V, — cti 5— 8a) (c -0612 -C - n. c" ,yam o a) s - tD E E 5 cz C .a; (2 U °2 i O 04.— � o_, s a >s C 3✓ 'De C o U CL ° Q o ■ ■ a Article Addressed to: L., 2. Article Number (Transfer from service label) O! CC ru ru co Ln Er Domestic Return Receipt Clerk to the Board Phone: (970) 400-4225 Fax: (970) 336-7233 1160 O Street PD. Box 758 Greeley, Colorado 80832 www.weld.gov" January 31, 2025 STATE OF COLORADO DIVISION OF PROPERTY TAXATION 1313 SHERMAN ST RM 419 DENVER CO 80203 RE: Petition for Abatement or Refund of Taxes — Willows Apartments Ltd To Whom It May Concern: Please review the attached documents, which include the original petition, a copy of the petition, two (2) copies of the resolution approved by the Weld County Board of Commissioners, and a copy of the back-up documentation supporting the petitions Tax Year(s): 2023 Parcel Number: 095913412012 Account Number. R2459786 If you have any questions concerning this matter, please do not hesitate to contact me at (970) 400-4217. Very truly yours, LJSiuia nc Janet M. Warwick Deputy Clerk to the Board jwarwl ck©weld. goer Hello