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HomeMy WebLinkAbout20193122.tiffJuly 30, 2019 Petitioner: BETZ SHIRLEY J 1929 15TH ST GREELEY, CO 80631-4525 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 2019-3122 Appeal 2008224918 Hearing 7/29/2019 3:00 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 2019. Account # Decision The Assessment and valuation is set as follows: Actual Value as Actual Value as Set by Determined by Assessor Board R3117186 Deny - Denied in Full $332,800 $332,800 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 LeL� i!"lv:yfG C. Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Danes, Weld County Assessor Brenda Dones, Weld County Assessor Valu • tion Report Of Residential Improved Property For County Board of Equalization BETZSHIRLEY J Petitioner vs. Weld County Assessor's Office Respondent Docket Number: 2019-3122 Parcel Number: 096107228002 Schedule Number: R3117186 Appeal Number: 2008224918 Date: 2019-07-29 Time: 3:00 PM Board: 1 Prepared By Luis A Munoz Assessor's Office Residential Appraiser Assessor's Indicated Value RESIDENTIAL $332,800 TOTAL: $332,800 Pagel of7 Subject Photo General Description and Market Summary Subject Site and Improvements The subject property is located at 1929 15TH ST in GREELEY. The legal description of the property is GR 3106 L7 BLK9 1ST ADD MAPLEWOOD. The subject is a Frame Masonry Veneer house constructed in 1952. It has 2101 square feet of finished living area above grade. There are 4.00 bedrooms and 2.00 bathrooms. The Assessor has classified the structure as a Ranch 1 Story home of Fair quality construction. Page 2 of 7 Market Approach Summary The subject property has been classified as Residential for assessment purposes. Residential property value shall be determined solely by consideration of the Market Approach to Value {39-1-103(5)(a), CRS 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, 2018. 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, 2018. When appropriate, all sales are to be time adjusted to the appraisal date of June 30th, 2018. Although the appraisal date is June 30, 2018, the physical characteristics are reflective of the property as of January 1, 2019. 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. 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} The market value of the property as of June 30th, 2018 is: Assessor's Indicated Value RESIDENTIAL $332,800 TOTAL: $332,800 Page 3 of 7 Time Adjusted Sales Prices By law, sales prices are time adjusted to the appraisal date of June 30, 2018. An adjustment for time is made if during the sales collection period of January 2017 to June 30, 2018 the sale prices of properties have appreciated or depreciated due to inflation or deflation. We refer to the adjustment as a 'time' adjustment. If market conditions have not changed, no adjustment is required even though considerable time may have elapsed. {C.R.S. 39-1-104...said level of value shall be adjusted to the final day of the data -gathering period.} Sales and resales of the same or similar properties are a good indication of the changes in market conditions over time. In addition, we run simple linear regression where we graph the sales and the month the sale occurred to indicate the trend of the market. This trend is tracked as a monthly rate of change. Since we consider one of the most important aspects of market value to be location, we determine our time trends by location, also known as economic area or neighborhood, and by the use of the property (vacant land, residential, commercial). 222 Sales Trend Applied was 1.236% a month NBHD: 6034 TIMEINTV Page 4 of 7 12th SI COMPARABLE 1. 2101 14TH STREET RD r GREELEY 1 4 ..R,ein•. ,iae.• �"ti; . �)°v ." ... rt • .'r• :M7. is Neiela. u; e• e efin Y�dK iti pia'.`.;� J4. aee V ta sd fide did°" 13th St 4 a Ira COM PARABLE 3 19)8 12TH ST , GREELEY 5U BJ EGT 1929 15TH ST, GREELEY All 14th Strd 15th St Page 6 of 7 COMPARABLE 2 1813 15TH ST GREELEY WELD COUNTY ASSESSOR'S Sales Comparables Market Adjustment Grid Sale Date Sale Price TmAdj Sale Price Parcel Number Account Number Street Address Subject 10/02/1997 $139,500 $141,886 096107228002 R3117186 1929 15TH ST TOTALIMPSF TOTALLANDSF NBHDANDEXT OCCUPANCY Built -As Description Quality Condition Year Built Adjusted Year Built Residential SF Baths Basement Sq Feet Basement Finish Basement Walkout Garage - Attached Garage - Detached Land OutBuilding EXCLUDECODE1 Ag Land Bonus Room - Tot SF 2101.000000 8470.000000 6034 - 01 Single Family Resid Ranch 1 Story Fair Typical 1952.000000 1952.000000 2101.000000 2.000000 1800.000000 1620.000000 0.000000 484.000000 0.000000 35574.000000 0.000000 74.000000 0.000000 0.000000 Final Market Value Final Market Value / SF $332,800.00 $158.40 Comp # �I 05/17/2018 299900.00 301593.96 096107222006 R3111486 2101 14TH STREET RD 1548.000000 9200.000000 6034 - 01 Single Family Residentie Ranch 1 Story Fair Typical 1956.000000 1956.000000 1548.000000 3.000000 1548.000000 1236.000000 0.000000 576.000000 0.000000 38640.000000 0.000000 0.000000 0.000000 0.000000 $0 $0 $0 $0 $0 $0 $0 ($2,000) $0 $32,185 ($5,820) $4,155 $5,960 $0 ($4,908) $0 ($3,066) $0 $0 $0 $0 $ Adjustment Gross % Adjustment Net % Adjustment Adjusted Sales Price Adjusted Sales Price / SF $26,505.56 19.2623% 8.7885% $328,099.52 $156.16 Comp# 2 10/04/2017 238000.00 262585.40 096107227005 R3116286 1813 15TH ST 1120.000000 7930.000000 6034 - 01 Single Family Residentie Ranch 1 Story Fair Typical 1952.000000 1984.000000 1120.000000 2.000000 1120.000000 850.000000 0.000000 352.000000 0.000000 33306.000000 0.000000 0.000000 0.000000 0.000000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $57,094 $0 $11,213 $11,950 $0 $7,042 $0 $2,268 $0 $0 $0 $0 $ Adjustment Gross % Adjustment Net % Adjustment Adjusted Sales Price Adjusted Sales Price / SF $89,568.00 34.1100% 34.1100% $352,153.40 $167.61 Comp# 3 06/05/2017 266500.00 308820.20 096107214013 R3102386 1908 12TH ST 1291.000000 12642.000000 6034-01 Single Family Residentie Ranch 1 Story Fair Typical 1957.000000 1957.000000 1291.000000 2.000000 1131.000000 1083.000000 0.000000 462.000000 0.000000 53096.400000 0.000000 0.000000 0.000000 0.000000 $0 $0 $0 $0 $0 $0 $0 ($2,500) $0 $47,142 $0 $11,032 $8,334 $0 $1,174 $0 ($17,522) $0 $0 $0 $0 $ Adjustment Gross % Adjustment Net % Adjustment Adjusted Sales Price Adjusted Sales Price / SF $47,659.35 28.3997% 15.4327% $356,479.55 $169.67 Brenda Dones Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 NOTICE OF DETERMINATION RECEIVED L 1 7 211'.9 WELD COUNTY Date of Notice: 6/25/2019 Telephone: (970) 400.3650 Fax: (970) 304-6433 Office Hours: 8:00AM - 5:00PM ACCOUNT NO. TAX YEAR TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION R3117186 2019 0600 GR 3106 L7 BLK9 1ST ADD MAPLEW00D 1929 15TH ST GREELEY PROPERTY OWNER BETZ SHIRLEY J 1929 15TH ST GREELEY, CO 80631-4525 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW RESIDENTIAL 332,800 332,800 TOTAL 332,800 332,800 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: AL09 - 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 2017 to June 2016 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): 2019-3122 15 -DPI -AR PR 207-08/13 R3117186 a5olo3 APPEAL PROCEDURES County Board of Equalization Hearings will be held from July 25th 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, ,,s 39-1-120(3), C.R.S. PETITION TO COUNTY BOARD OF EQUALIZATION What is your estimate of the property's value as of June 30, 2018? (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.) $ .9i }Or) 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_) �Sr C741---0 At —C Gc j ,-4-U' 1 -1;1 --CL) Z sZ{ c� dp .4-A.)-441----. i� 1�LP e_a 4 d [ 7' O6 7, # ATTESTATION I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein and on any attachments hereto are true and complete. 1 . _ 9 -.7e) — Signature 4 r/6.≥ Email Address Telephone Number ' Attach letter of authorization signed by property owner. Date 15 -DPI -AR PR 207-08/13 R3117186 BET7'S 1929 5th STREET f:`,, CO 8.(62 1/ ? C7 • -A••.5. Y 1.f V /3e-/7 v 576: ii list -'1'i ili"" ill" 1r"i+•. Fill 3s "3 July 24, 2019 Petitioner: BETZ SHIRLEY J 1929 15TH ST GREELEY, CO 80631-4525 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 2019-3122, AS0103 Appeal 2008224918 Hearing 7129/20193:00 PM Account(s) Appealed: R3117186 Dear Petitioner(s): The Weld County Board of Equalization has set a date of July 29, 2019, at or about the hour of 3:00 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, 2019, 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 to assessor@weldgov.com. Upon receipt ofyourwritten 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 Danes, Assessor Hello