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Home My WebLink About20212630.tiffSilverstein & Pomerantz u.P ATTORNEYS AT L A W 100 FILLMORE STREET, SUITE 435 DENVER, CO 80206 PHONE(3O3)991-25OO FACSIMILE (3O3) 991-2502 CALIFORNIA I COLORADO August 31, 2021 By U.S. Mail Weld County Board of Equalization 115OO Street P.O. Box 758 Greeley, CO 80632 www.SPTAXL AW.COM Writer's Direct Contact Telephone: (303) 991-3659 mbush@sptaxlaw.com RECEIVED SEP 0 2 2021 WELD COUNTY COMMISSIONERS Re: Wal-Mart Stores, Inc. — Petitions to State Board of Assessment Appeals Dear Weld County Board of Equalization: Enclosed please find copies of the petitions to the Colorado Board of Assessment Appeals which we filed on behalf of the Petitioner. Also enclosed are the attachments which were filed with the petitions. Please feel free to call or email me if you have any questions regarding the enclosed. w/Encl. CoMNlvr-.Ccx-1-;Q/IS o /og/,21 Sincerely, Michelle Bush Cc : AR(BD/SM/GA), CA(KM) o°I /o3/a.I Digitally signed by Michelle Bush DN: cn=Michelle Bush, o=Silverstein & Pomerantz LIP, ou, emall=mbush@sptaxlaw.com, c=US Date: 2021.0831 13:12/2 -06'00' 2021-2630 ASoloq 8/30/2021 DOLABAA Petition PETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Suite 315 Denver, Colorado 80203 BAA Date Received 08/30/2021 BAA Date Accepted Phone: (303) 864-7710 Email: baa@state.co.us Docket Number 2021BAA1735 Final Decision Status INITIAL BAA REVIEW Decision Date Petitioners are strongly encouraged to read the Instructions and Rules of the Board of Assessment Appeals prior to submitting this Petition Form. The Instructions and Rules are available online at https://cdola.colorado.gov/assessment-appeals or may be requested by phone at 303-864-7710. https://oitco.hylandcloud.com/DOLABAAExternalAccess/WorkView/VWDocumentViewerContainer.aspx 1/4 8/30/2021 DOLABAA Petition GENERAL INFORMATION REGARDING YOUR APPEAL Property Owner* WAL-MART STORES, INC. Property Street Address 2285 E KEN PRATT BLVD City * LONGMONT Please list the schedule number(s), account number(s), or parcel identification (PIN) number(s) being appealed. Please refer to your County Board's decision for this information. If more than one schedule, account, or PIN number is being appealed, please list and separate with a comma. Example: 10001,10002,10003 Schedule/Account/PIN Number(s)* R6778649 Please insert the date of the issuance listed on the decision you are appealing from your county board or the State Property Tax Administrator. Decision Date: * 08/05/2021 Decision By: * BOARD OF EQUALIZATION I did not receive a decision from the County Board of Equalization, County Board of Commissioners or Property O Tax Administrator. Attachments to this form (1) Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator* Final County/PTA Decision - 8/26/2021 (1) Notice of Valuation or Notice of Determination by the Assessor I Assessors Decision - 8/26/2021 Please insert the county, tax year and type of appeal. Are you appealing the classification? Property County* WELD Type of Appeal* VALUATION APPEAL Please insert your current classification and, if you are appealing the classification, the desired classification. Appealing Classification?* N Current Classification* COMMERCIAL Tax Years* 2021 https://oitco. hylandcloud.com/DOLABAAExternalAccess/WorkViewMNDocumentViewerContainer.aspx 2/4 8/30/2021 DOLABAA Petition r Please insert the value assigned to the subject property by the county and the requested value. Explain why you disagree with the value assigned to the subject property. County Assigned Value For Property * $19,000,000.00 Requested Value Reason ALL THREE APPROACHES TO VALUE INDICATE A LOWER VALUE FOR THIS PROPERTY. THE AVERAGE OF ALL 3 APPROACHES TO VALUE IS $14 MILLION, WHICH IS THE REQUESTED VALUE. Requested amount of time at hearing for Petitioner to present the appeal. (This is for advisory purposes only - the Board will allot time based on an assessment of each case. Equal time will be allotted to each party. If more than 4 hours per side is requested, you must attach a written request to this Petition stating good cause for the time requested.) APPEARANCE AT HEARING The Petitioner is PLEASE NOTE: If the property owner is an entity, it must appear under the representation of an attorney licensed in Colorado except as follows: An entity may be represented by an officer of the entity ONLY if, 1) the amount of tax in controversy does not exceed $15,000, exclusive of costs, interest or statutory penalties; and 2) the entity is closely held - it has no more than three owners. See Section 13-1-127, C.R.S. Petitioner will be Manner of Appearance by Petitioner or Petitioner's representative Filing Fee J Value Requested For Property* $14,000,000.00 Time Requested* 4 HOURS Type of Petitioner* AN ENTITY (A TYPE OF PARTNERSHIP OR CORP OR OTHER) Do both of the exceptions (amount of tax in controversy and entity is closely held) apply? Appearance by Petitioner* REPRESENTED BY AN ATTORNEY Manner of Appearance* IN PERSON • Petitioner is self -represented (pro se) AND has NOT filed more than two petitions with the Board of Assessment Appeals during the current fiscal year (July 1 - June 30). Petitioner is self -represented (pro se) AND has filed more than two petitions with the Board of Assessment Appeals during the current fiscal year (July 1 - June 30). Petitioner will be represented by an agent or by an attorney. https://oitco.hylandcloud.com/DOLABAAExtemalAccessNVorkView/WVDocunnentViewerContainer.aspx 3/4 8/30/2021 1 , Property Contact Information - even if the Petitioner is represented by an agent or attorney, please provide a contact for the Petitioner, not for the representative. DOLABAA Petition Property Contact Name* Property Contact Phone Number* Property Contact Email* DONNA SANDERS 479-256-9139 DONNA.SANDERS@WALMART.COM Property Contact Address* Property Contact Mailing Address 2 Property Contact City* 2608 SE J STREET SUITE 2 BENTONVILLE Property Contact State* Property Contact Zip Code* AR 72716 Co -owners or parties directly interested in subject property if applicable All written orders and notices of the Board of Assessment Appeals will be delivered electronically through the Board of Assessment Appeals' case management system to the email address of the representative of record, or, if Petitioner is unrepresented, Petitioner's email address. You are responsible for notifying the Board of Assessment Appeals and all parties to your petition of any changes to your email or mailing address. Have you entered all information required and are ready for the Board of Assessment Appeals to review this petition?* YES, THIS PETITION IS COMPLETE PLEASE NOTE: Until you have clicked "Submit" and paid any applicable filing fee (the payment portal is available after you click "Submit"), your petition will not be deemed filed with the Board of Assessment Appeals. https://oitco.hylandcloud.com/DOLABAAExternalAccess/WorkView/VVVDocumentViewerContainer.aspx 4/4 ti August 26, 2021 Agent: Petitioner: WALMART INC PROPERTY TAX DEPARTMENT DONNA SANDERS PO BOX 8050 MS:0555 BENTONVILLE, AR 72712-8055 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.weldgov.com 1150 O STREET P.O. BOX 758 GREELEY CO 80632 WAL-MART STORES INC PO BOX 8050 BENTONVILLE, AR 72712-8055 RE: THE BOARD OF EQUALIZATION 2021, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2021-2217 Appeal 2008230338 Hearing 8/5/2021 Dear Petitioner: On the day indicated above, the Board of County Commissioners of Weld County Colorado convened and acting as the Board of Equalization, pursuant to C.R.S. §39-8-101 et seq., considered petition for appeal of the Weld County Assessor's valuation of your property described above, for the year 2021. Account # Decision The Assessment and valuation is set as follows: Actual Value as Actual Value as Set by Determined by Assessor Board R6778649 Deny $19,000,000 $19,000,000 A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30) days of the date the denial is mailed to you. You must select only one of the following three (3) options for appeal: 1. Appeal to Board of Assessment Appeals: You have the right to appeal the County Board of Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate court. All appeals to the Board of Assessment Appeals filed after August 10, 2021, MUST comply with the following provisions of C.R.S. §39-8-107(5): (5)(a)(I) On and after August 10, 2021, in addition to any other requirements under law, any petitioner appealing either a valuation of rent -producing commercial real property to the Board of Assessment Appeals pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall provide to the county Board of Equalization or to the Board of County Commissioners of the County in the case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable: (A) Actual annual rental income for two full years including the base year for the relevant property tax year; (B) Tenant reimbursements for two full years including the base year for the relevant property tax year; (C) Itemized expenses for two full years including the base year for the relevant property tax year; and (D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for two full years including the base year for the relevant property tax year. (II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within ninety days after the appeal has been filed with the board of assessment appeals. (b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's request, the following information: (A) The primary method used by the county to determine the value of the subject property; and (B) The rates used by the county to determine the value of the subject property under the method identified in accordance with subsection (5)(b)(l)(A) of this section. (II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b) shall redact all confidential information contained therein. (c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for noncompliance with such order. The motion may be made directly by the County Attorney and shall be accompanied by a certification that the County Assessor or the County Board of Equalization has in good faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c) and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders in regard to the noncompliance as are just and reasonable under the circumstances, including an order dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest shall resume as of the date the contested information has been provided by the taxpayer. Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to you. The address and telephone number of the Board of Assessment Appeals are: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, Colorado 80203 Telephone Number: (303) 864-7710 Email: baa@state.co.us Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent must pay a fee of $101.25 per appeal. OR 2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to the District Court of the county wherein your property is located: in this case that is Weld County District Court. A hearing before The District Court will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of Colorado appellate review and C.R.S. §24-4-106(9), govern the process. OR 3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this option, the arbitrator's decision is final and you have no further right to appeal your current valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following: a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld) will select the arbitrator. b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator has the authority to issue subpoenas for witnesses, books, records documents and other evidence pertaining to the value of the property. The arbitrator also has the authority to administer oaths, and determine all questions of law and fact presented to him. The arbitration hearing may be confidential and closed to the public if you and the Board of Equalization agree. The arbitrator's decision must be delivered personally or by registered mail within ten (10) days of the arbitration hearing. c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the Board of Equalization. In the case of residential real property, the fess may not exceed $150.00 per case. For cases other than residential real property, the arbitrator's total fees and expenses are agreed to by you and Board of Equalization, but are paid by the parties as ordered by the arbitrator. If you have questions concerning the above information, please call me at (970) 400-4226. Very truly yours, BOARD OF EQUALIZATION az7Le Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Weld County Assessor NOTICE OF DETERMINATION Brenda Dones Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 Date of Notice: 6/30/2021 Telephone: (970) 400-3650 Fax: (970) 304-6433 Office Hours: 8:00AM — 5:00PM A. ACGOUNT�N€3 TAX�(EA12 TAXI2EA ' LEL DESCRt?TI9NLPHYSf&AL LOCATION '% � R6778649 2021 3229 L1 BLK1 SANDSTONE MARKETPLACE FG 1 2285 E KEN PRATT BLVD LONGMONT 1 000E „ OO,; WAL-MART STORES INC PO BOX 8050 BENTONVILLE, AR 72712-8055 6`x` v / I,,/%/i'P/y/% t m r/ /// * /ii%/ ROF.! GLas51ElCATfO u4 §,;'* ✓,< / !% //r // ✓��/��//r , -J�iih�_, .... JS';i4 7,/, " < ////i!/6 / ra3 „a z , e l SSES©R'S VALUATION A TUAL e4LU >t1t�R O a //' IC~ �� CTU ALU TER ry,/d{,hr/✓4:tu� „`, �.MY.>u: ....z 4ra.C'ukce.o% COMMERCIAL 19,000,000 19,000,000 ��> Oil a, 6a /4,/ TOTAL 19,000,000 19,000,000 The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest. The Assessor's determination of value after review is based on the following: The law requires that data from Jan 2019 to June 2020 be used to establish current values. We have considered all three approaches to value and we have denied your appeal based upon this data. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. Agent (If Applicable): WALMART INC PROPERTY TAX DEPARTMENT PO BOX 8050 MS:0555 BENTONVILLE, AR 72712-8055 15-DPT-AR PR 207-08/13 R6778649 A Signature • County Board of Equalization Hearings will be held from July 26th through August 5th at 1150 O Street. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail, file online, or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 Online: www.co.weld.co.us/appsl/cboe/ To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 10, § 39-2-125(1)(e), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and www.dola.colorado.gov/baa telephone number. Binding Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization. If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, ,¢ 39-1-120(3), C.R.S. What is your estimate of the property's value as of June 30, 2020? (Your opinion of value in terms of a specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.) 14,000,000 What is the basis for your estimate of value or your reason for requesting a review? (Please attach additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original installed cost, appraisal, etc.) All 3 approaches to value indicate a lower value on this location. The average of all 3 is $14 Million. See attached cost, income and sales comps. ofior ai iuire rAT,l e undersigned own or agent' of the property identified above, affirm that the statements contained herein any attachment'heretare true and complete. 479-256-9139 Telephone Number donna.sanders@Walmart.com Email Address see attached ' Attach letter of authorization signed by property owner. 7-14-2021 Date 15-DPT-AR PR 207-08/13 R6778649 Hello