HomeMy WebLinkAbout20192772.tiffAugust 6, 2019
Petitioner:
RDJ LLC
4450 ARAPAHOE AVE #100
BOULDER, CO 80303-9102
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 2019, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket 2019-2772 Appeal 2008224441 Hearing 8/5/2019
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 2019.
Account # Decision
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Determined by Assessor Board
R7459598 Stipulated - Approved
Stipulated Value
$835,151 $832,499
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, 2019, MUST comply with the
following provisions of C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2019, 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 subparagraph (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) All of the underlying data used by the county in calculating the value of the subject property that is being
appealed, including the capitalization rate for such property; and
(B) The names of any commercially available and copyrighted publications used in calculating the value of
the subject property.
(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 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
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
COUNTY BOARD OF EQUALIZATION
WELD COUNTY
Single County Schedule Number R7459598
Trt-r>-1.-a..ita-a ter._....... rr.ian-- _�-�._.-�_---'-'-------------'------' _-:- i_-_ _
STIPULATION (As To Tax Year 2019 Actual Value)
RE PETITION OF •
NAME: RDJ LLC
ADDRESS: 4460 Arapahoe Ave #100
Boulder1 CO 80303-9102
Petitioner (s) and the Weld County Assessor hereby enter into this Stipulation
regarding the tax year 28�valuation_ of the subject property, and jointly move the
Board of Equalization to enter its order based on this Stipulation.
Petitioner (s) and Assessor agree and stipulate as follows:
1. The property subject to this Stipulation is described as:
Lot B Rec Exempt RE -1895
2. The subject property is classified as Agricultural property.
3. The County Assessor originally assigned the following actual value to the
subject property for the tax year 2019 :
Total $835151
4. After further review and negotiation, Petitioner (s) and Weld County Assessor
agree to the following tax year 2019 actual value for the subject property:
Total $832,499
5. The valuation, as established above, shall be binding only with respect to tax
year 019
6. Brief narrative as to why the reduction was made:
Review of Agricultural documents
7. Both parties agree that:
LiThe hearing scheduled before the Board of Equalization on
be vacated.
at
I/I
A hearing has not yet been scheduled before the Board of Equalization.
1
DATED this 25th
day of July
Don aoe,riq (Ronda aou a VJ LC)
Don acoaoii (FluaiiJei GOO I., rip. fW.4W y (Jul *S.1'0101
Petitioner(s) or Agent or Attorney
Address:
4450 Arapahoe Ave
Suite 100
Boulder, Colorado 80303
Telephone: 7202544816
Docket Number R7459598
Stip-1.Frm
e
(Assistant) County Attorney for
Respondent, Weld County Board of
Commissioners
Address:
1150 '0" Street
P.O. Box 758
Greeley, Co 80632
Telephone: (970) 336-7235
Ratiackibuti
County Assessor
Address:
1400 N.17th Avenue
Greeley, CO 80631
Telephone: (970) 400-3650
R7459598/RDJ LLC
Final Audit Report 2019-07-26
Created: 2019-07-25
By: Courtney Maya (canaya@co.weld.ca,us)
Status: Signed
Transaction ID: GBJCH BCAABAA8yF77b9-Mm_Gn5Ci5HQN2IMeK4w2MuaH
"R7459598/RDJ LLC" History
Document created by Courtney Anaya (canaya@co.weld.co.us)
2019-07-25 - 8:41:38 PM GMT- IP address: 204.133.39.9
Document emailed to Courtney Anaya (canaya@co.weld.co.us) for approval
2019-07-25 - 8:41:39 PM GMT
Document approved by Courtney Anaya (canaya@co.weld.co.us)
Approval Date: 2019-07-25 - 8:41:50 PM GMT - Time Source: server- IP address: 204.133,39.9
Document emailed to duane robson (drobson@weldgov.com) for approval
2019-07-25 - 8:41:52 PM GMT
In Email viewed by duane robson (drobson@weldgov.ccm)
2019-07-25 - 10:05:07 PM GMT- IP address: 204.133.39.9
9 Document approved by duane robson (drobson@weldgov.com)
Approval Date: 2019-07-25 - 10:08:43 PM GMT - Time Source: server- IP address: 204.133.39.9
El Document emailed to Brenda Danes (bdones@co.weld.co.us) for signature
2019-07-25 - 10:08:44 PM GMT
'n Email viewed by Brenda Danes (bdones@co.weld.co.us)
2019-07-25 - 11:14:31 PM GMT- IP address: 204.133.39.9
Q Document e -signed by Brenda Dones (bdones@oo.eld.co.us)
Signature Date: 2019-07-25 - 11:14:49 PM GMT - Time Source: server- IP address: 204.133.39.0
a Document emailed to Don Goulart (Ronda Goulart, Mgr, RDJ,LLC) (dgoulart@aol.com) for signature
2019-07-25 - 11:14:50 PM GMT
In Email viewed by Don Goulart (Ronda Goulart, Mgr, RDJ,LLC) (dgoulart@aol.com)
2019-07-25 - 11:30:49 PM GMT- IP address: 71,55.238.135
Adobe Sign
•
0 Document e -signed by Don Goulart (Ronda Goulart, Mgr, RDJ,LLC) (dgoulart@aol.com)
Signature Date: 2019-07-25 - 11:45:52 PM GMT - Time Source: server- IP address: 71.56.238.136
4 Document emailed to Karin McDougal (weld-cboe@weldgov.com) for signature
2019-07-25 - 11:45:53 PM GMT
'2 Email viewed by Karin McDougal (weld-oboe@weldgov.com)
2019-07-25 - 3:28:00 AM GMT- IP address: 97.118.66.47
Document e -signed by Karin McDougal (veld-clove@weldgov.com)
Signature Date: 2019-07-26 - 11:56:34 AM GMT - Time Source: server- IP address: 204.133.39.9
Signed document emailed to Don Goulart (Fonda Goulart, Mgr, RDJ,LLC) (dgoulart@aol.com), Karin McDougal
(weld-cboe@weldgov.com), duane rodson (drodson@weldgov.com), canaya@weldgov.com, and 2 more
2019-07-26 - 11:56:34 AM GMT
Adobe Sign
I
Thank you for submitting an appeal to the Weld County Board of Equalization. We will review the
information submitted and you will receive a date to appear before the board.
Contact Information:
Contact Name: Don Goulart
Contact Email: dgoulart@aol.com
Contact Phone: 720-254-3816
Appeal Submitted: 10:59 AM July 11, 2019
Appeal submitted for:
R7459598 - RDJ LLC
7200 E HIGHWAY 14 , WELD
Legal: PT NW4 17-7-67 LOT B REC EXEMPT RE -1895 (PINE LAKE TRAILER PARK)
Reason: Value Too High - SEE ATTACHED
Estimate of Value: $566,096.00
Document(s) Submitted:
Account: All Accounts - LETTER OF AUTNORIZATION FOR PROPERTY TAX MATTERS.pdf
Account: R7459598 - RDJ Tax Protest 2019.docx
You have selected the following Date Preferences:
Friday, July 26, 2019, from 9:00 a.m. to 12:00 p.m.
*Friday, July 26, 2019, from 1:30 p.m. to 4:30 p.m.
Tuesday, July 30, 2019, from 1:30 p.m. to 4:30 p.m.
Thursday, July 25, 2019, from 9:00 a.m. to 12:00 p.m.
Thursday, July 25, 2019, from 1:30 p.m. to 4:30 p.m.
The Appeal process can take several weeks for us to complete. You will receive a written decision
on your appeal within five (5) working days of your hearing.
We thank you for your submittal.
Weld County Board of Equalization
2019-2772
I
et A fx t a fir Tex titattets
1/We, the undersigne4, as the net of the property listed below located in Weld County,
agent listed below ff# authority to handle all matters relative to nts and to re
with the assistance of al counsel if necessary, in the appeal process for tai ar ?0 1-9
Agent Na DONALD GOULART
Agent
Agent Poi :
Agent Erni
Parcel N and/or
Property Address
2, F'arcel rt and/or
.ratty Address `.
4450 ARAPAISOE AVE.. UIT ' t
LORADO 80303
OGOULARTOAOL.COM
LC to limited ltabdd* v n
ft sheets as necessary)
74595x.
A 1 HIGHWAY 14, WELD COu
e t rt ,and/or Arrrs*nt
operty Address_____H 4.
4. fi'areel ti and/or Account
rty Aa i
Parcel and/or Auxerre a , 9A
Pf °perty •^ tess
In tax year 2017 the Weld County Assessor assessed the Property value as Vacant Land
($286,944) and Residential ($510,000) for a total valuation in the amount of $796,944. This
amount was negotiated down between the owner and the County Assessor on July 20, 2017 to
a total of $774,499. The Assessor had stated that although we had worked the land in
preparation of our cashmere goat farm, we were not actually in operation, so the County kept
the vacant land assessment of $286,944 in the settlement. To arrive at the $796,944 assessed
value in 2017, the County Assessor arrived at that number by adding the vacant land
assessment to the residential assessment. That's how the $510,000 was bumped up to the
$796,944.
In tax year 2019, the County Assessor originally assessed the property as Residential
($704,756), Commercial as $130,299 and AG Land as $96. On appeal the County Assessor
changed the classification from Commercial to Residential and added the value to the
Residential value to arrive at a total value in the amount of $835,151. The Assessor did not
arrive at the total value following Colorado law. Accordingly, RDJ, LLC believes the value of the
land is over market value and unequal compared with other Residential and Agricultural
Properties.
To explain further, the value of the Residential assessment in 2017 was $510,000. The Owner
has made no changes to the residential area of land (mobile home park). Accordingly, the value
could not have raised from $510,000 in 2017 to $704,756 in 2019 — which is approximately a
40% increase of value for a mobile home park with no improvements and where the homes are
owned by the tenants not by RDJ,LLC. The residential value is only 6 acres of the entire 21 -acre
property. We believe the value should remain at $510,000.
With regard to the assessment of the Commercial assessment - changed to residential but
valued at $130,299. The structure is a 30' x 110' metal structure used for tenant storage at the
mobile home park. It has no electricity, no water, no heat and no air conditioning. The building
cost approximately $25,000 in materials to construct. We believe the assessed value in such a
building would be, at most, approximately $56,000.
Lastly, as mentioned above, the residential land is approximately 6 acres of the entire 21 -acre
parcel. The remaining 15 acres is completely fenced in and used for livestock (goat) grazing —
with livestock being owned by RDJ, LLC.
July 22, 2019
Petitioner:
RDJ LLC
4450 ARAPAHOE AVE #100
BOULDER, CO 80303-9102
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 2019, WELD COUNTY, COLORADO
NOTIFICATION OF HEARING SCHEDULED
Docket 2019-2772, AS0103 Appeal 2008224441 Hearing 7/26/2019 1:00 PM
Account(s) Appealed:
R7459598
Dear Petitioner(s):
The Weld County Board ofEqualization has setadate ofJuly 26, 2019, atorabout the hour ofl :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 aright toattend this hearing and present evidence insupport ofyour petition. The Weld
County Assessor orhis designee will be present. The Board will make itsdecision onthe basis of
the record made atthe aforementioned hearing, as well as your petition, so itwould be inyour
interest tohave arepresentative present. Ifyou plan tobe represented byanagent oranattorney
atyour hearing, prior tothe hearing you shall provide, inwriting tothe Clerk tothe Board's Office, an
authorization forthe agent orattorney torepresent you.Ifyou donotchoose toattend this hearing,
adecision will still bemade bythe Board bythe close ofbusiness onAugust 5,2019, and mailed to
you within five (5) business days.
Because ofthe volume ofcases before the Board ofEqualization, most cases shall belimited to10
minutes. Also due tovolume, cases cannot be rescheduled Itisimperative that you provide
evidence tosupport your position. This may include evidence that similar homes inyour area are
valued less than yours oryou are being assessed onimprovements you donothave.Please note
The fact that your valuation has increased cannot be your sole basis ofappeaL Without
documented evidence as indicated above, the Board will have no choice but to deny your appeal.
Ifyou wish todiscuss your value with the Assessor's Office, please call them at(970) 400-3650. If
youwish toobtain thedata supporting theAssessor's valuation ofyour property, please submit a
written request tcassessor@weldgov.com. Upon receipt oVourwritten request, theAssessor will
notify you ofthe estimated cost ofproviding such information. Payment must bemade prior tothe
Assessor providing such information, aWhich timetheAssessor willmake thedataavailable within
three (3) working days, subject to any confidentiality requirements.
Please advise me ifyou decide not to keep your appointment as scheduled. Ifyou 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 Danes, Assessor
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