HomeMy WebLinkAbout20212005.tiffValuation Report
Of
Vacant Land
For
County Board of Equalization
JOHNSON JASON D
Petitioner
vs.
Weld County Assessor's Office
Respondent
Docket Number: 2021-2005
Parcel Number: 105911217021
Schedule Number: 82656904
Appeal Number: 2008230160
Date: 07/27/2021
Time: 1:00 PM
Board: 1
Prepared By
Debbie Jakino
Assessor's Office Staff Appraiser
Assessor's Indicated Value
VACANT LAND $55,000
TOTAL: $55,000
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Land Value
Sales utilized to establish the 2021 value in the subject neighborhood must be from the period of one and
one-half years immediately prior to June 30, 2020. A period of 5 years immediately prior to June 30,
2020 shall be utilized to determine the level of value if adequate data is not available from such one and
one-half year period to adequately determine the level of value for a class of property.
The Weld County Assessor has an established ongoing Sales Confirmation and Validation Program for
property transactions used in developing value.
It is necessary to analyze the size and shape of comparable sold properties to apply uniform methods of
valuation. The units of comparison used to value land in Weld County are square feet, acres, units or
buildable sites. The subject property is valued on a buildable site method.
Subject Photo
The subject is Located on the corner of N. Quentine Ave. and Broad St. in
Milliken. The legal description is L2B11(48 Milliken 1st Rplt. Lot size is 7,507
square feet or .1723 acres. This lot currently has no water tap.
2of5
Comparable Sales
Two vacant land sales were found in the area that have sold without a water tap at the time of the sale.
Comparable #1 R4617086 Sold:
06/28/2019 Price: $45,000
Lot size is 6,251 square feet, or .1435 acres
Comparable #2 R3921505
Sold: 09/10/2019 Price: $46,000
Lot size is 6,251 square feet, or .1435 acres
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Market Approach Summary
As required by 39-1-104(10.2), CRS, the market value is determined by utilizing data from the period of one and
one-half years immediately prior to June 30th, 2020. If sufficient comparable valuation data is not available within
the eighteen -month time period, the assessor shall use market data from the five year period immediately prior to
June 30th, 2020. When appropriate, all sales are to be time adjusted to the appraisal date of June 30th, 2020.
Although the appraisal date is June 30, 2020, the physical characteristics are reflective of the property as of
January 1, 2021.
The comparable sales in this report were selected using county records and the Multiple Listing Services. The
Weld County Assessor's Office has verified that the comparable sales are arms -length transactions based on review
of the Real Property Transfer Declaration, telephone or personal confirmation interviews and physical inspections
to confirm property characteristics at the time of sale.
There were 2 arms -length sales in this area in the eighteen month data collection period. The sales prices ranged
from $45,000 to $46,000. The best two comparable properties based on physical attributes and location were
selected for the market adjustment grid.
DEFINITION OF MARKET VALUE: The most probable price, as of a specified date, in cash, or in terms equivalent to
cash, or in other precisely revealed terms, for which the specified property rights should sell after reasonable
exposure in a competitive market under all conditions requisite to a fair sale, with the buyer and seller each acting
prudently, knowledgeably, and for self interest, and assuming that neither is under undue duress. {The Appraisal
Institute}
Based on the two comparable sales, the market value of the property as of June 30th, 2020 should be $45,000.
The subject property has been classified as Residential Vacant Land for assessment purposes. Residential
property value shall be determined by appropriate consideration of the Market Approach to Value
{39-1-103(5)(a), CRS}. The Assessor has considered the Market Approach to Value for the subject parcel.
Assessor's Indicated Value
VACANT LAND $45,000
TOTAL: $45,000
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1-1 ex") a del, c, �a
Brenda Dones
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
NOTICE OF DETERMINATION
RECEIVED
JUL 1 3 202t
WELD COUNTY
COMMISSIONERS
Date of Notice: 6/30/2021
Telephone: (970) 400-3650
Fax: (970) 304-6433
Office Hours: 8:00AM - 5:00PM
ACCOUNT
NO.
TAX
YEAR
TAX
AREA
LEGAL
DESCRIPTION/
PHYSICAL
LOCATION
R2656904
2021
5729
MIL
T
M1R
L2 BLK48
MILLIKEN
BLK48
1ST
RPL
PROPERTY OWNER
JOHNSON
101
MILLIKEN,
BROAD
JASON
ST
CO
80543-8030
D
PROPERTY
CLASSIFICATION
ASSESSOR'S
VALUATION
ACTUAL
VALUE
REVIEW
PRIOR
TO
ACTUAL
VALUE
REVIEW
AFTER
VACANT
LAND
55,000
55,000
TOTAL
55,000
55,000
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:
Your property has been uniformly valued following Colorado law. Your protest of value has been
denied due to comparison of other similar properties which sold during the Jan 2019 to June 2020
time period.
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):
2021-2005
Aso leq
15-D PT -AR
PR 207-08/13
R2656904
APPEAL PROCEDURES
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
1313 Sherman Street, Room 315
Denver, CO 80203
(303) 866-5880
www.dola.colorado.gov/baa
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.
District Court
Contact the District Court in the County
where the property is located. See your
local telephone book for the address and
telephone number.
PETITION TO COUNTY BOARD OF EQUALIZATION
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.)
$ 5 5 cwt00
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
stalled cost, appraisal, etc.)
A MA
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ATTESTATION
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I, the •ersigned owner or agent' of the property identified above, affirm that the statements contained herein
andn . ny attachment -hereto are true an complete. /
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1 Attach letter of authorization signed by property owner.
Telephone Number Date
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R2656904
July 14, 2021
Petitioner:
JOHNSON JASON D
101 BROAD ST
MILLIKEN, CO 80543-8030
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
Agent (if applicable):
RE: THE BOARD OF EQUALIZATION 2021, WELD COUNTY, COLORADO
NOTIFICATION OF HEARING SCHEDULED
Docket 2021-2005, AS0109 Appeal 2008230160 Hearing 7/27/2021 1:00 PM
Account(s) Appealed:
R2656904
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of July 27, 2021, at or about the hour of 1:00
PM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld
County Administration Building, Assembly Room, 1150 O 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, 2021, and mailed to
you within five (5) business days.
Because of the volume of cases before the Board of Equalization, most cases shall be limited to 10
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 discuss your value with the Assessor's Office, please call them at (970) 400-3650. If
you wish to obtain the data supporting the Assessor's valuation of your property, please submit a
written request directly to the Assessor's Office by emailing assessor@weldgov.com or sending a
fax to (970) 304-6433. Upon receipt of your written 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, at which time the Assessor will make the data available within three (3)
working days, subject to any confidentiality requirements.
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
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Assessor
July 27, 2021
Petitioner:
JOHNSON JASON D
101 BROAD ST
MILLIKEN, CO 80543-8030
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
Agent (if applicable):
RE: THE BOARD OF EQUALIZATION 2021, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket 2021-2005 Appeal 2008230160 Hearing 7/27/2021 1:00 PM
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
R2656904 Adjust - Denied in Part
$55,000 $45,000
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)(I)(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 fees 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
LeL� i!"Jv:yfG C.
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
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