HomeMy WebLinkAbout20192938.tiffAugust 6, 2019
Petitioner:
ELLS JIM L
2435 71ST AVE
GREELEY, CO 80634-9609
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 2019-2938 Appeal 2008224683 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
R1182897 Stipulated - Approved
Stipulated Value
$295,873 $289,000
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, 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 R1182897
STIPULATION (As To Tax Year 2019 Actual Value)
RE PETITION OF :
NAME:
ADDRESS:
Jim Ells
2435 71st Ave
Greeley, CO 80634-9609
Petitioner (s) and the Weld County Assessor hereby enter into this Stipulation
regarding the tax year 2019 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:
L6 Blk14 Weber West
2. The subject property is classified as Residential property.
3. The County Assessor originally assigned the following actual value to the
subject property for the tax year 2019
Total $295,873
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 $289,000
5. The valuation, as established above, shall be binding only with respect to tax
year2019
6. Brief narrative as to why the reduction was made:
Additional review of market sales
7. Both parties agree that:
[]The hearing scheduled before the Board of Equalization on
at be vacated.
71A hearing has not yet been scheduled before the Board of Equalization.
1
Ala -a93?
A50103
DATED this 18th day of July , 2019
49.
Petitioner(s) or Agent or Attorney
Address:
2435 71 ave
Greeley ,Colo
Telephone: 970-534-0280
Docket Number R1182897
Stip-1 .Frm
(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
County Assessor
Address:
1400 N.17th Avenue
Greeley, CO 80631
Telephone: (970) 400-3650
2
R1182897 / Ells
Final Audit Report
2019-07-19
Created: 2019-07-18
By: Duane Robson (drobson@co.weld.co.us)
Status: Signed
Transaction ID: CBJCHBCAABAAhOvI-IY6OjYwM3VVV4-wb1AniKY14RURch0
"R1182897 / Ells" History
t Document created by Duane Robson (drobson@co.weld.co.us)
2019-07-18 - 5:03:06 PM GMT- IP address: 204.133.39.9
E Document emailed to Duane Robson (drobson@co.weld.co.us) for approval
2019-07-18 - 5:03:08 PM GMT
A..) Document approved by Duane Robson (drobson@co.weld.co.us)
Approval Date: 2019-07-18 - 5:03:24 PM GMT - Time Source: server- IP address: 204.133.39.9
CY Document emailed to Duane M Robson (drobson@co.weld.co.us) for approval
2019-07-18 - 5:03:25 PM GMT
t Email viewed by Duane M Robson (drobson@co.weld.co.us)
2019-07-18 - 5:06:52 PM GMT- IP address: 204.133.39.9
Lip Document approved by Duane M Robson (drobson@co.weld.co.us)
Approval Date: 2019-07-18 - 5:10:30 PM GMT - Time Source: server- IP address: 204.133.39.9
ES, Document emailed to Brenda Dones (bdones@co.weld.co.us) for signature
2019-07-18 - 5:10:31 PM GMT
) Email viewed by Brenda Dones (bdones@co.weld.co.us)
2019-07-18 - 5:27:02 PM GMT- IP address: 204.133.39.9
Document e -signed by Brenda Dones (bdones@co.weld.co.us)
Signature Date: 2019-07-18 - 5:31:42 PM GMT - Time Source: server- IP address: 204.133.39.9
C. Document emailed to jim Ells (jime2435@gmail.com) for signature
2019-07-18 - 5:31:43 PM GMT
1 Email viewed by jim Ells (jime2435@gmail.com)
2019-07-18 - 5:31:53 PM GMT- IP address: 66.102.6.59
r:156 Document e -signed by jim Ells (jime2435@gmail.com)
Signature Date: 2019-07-19 - 3:41:43 AM GMT - Time Source: server- IP address: 73.153.242.231
E Document emailed to Karin McDougal (weld-cboe@weldgov.com) for signature
2019-07-19 - 3:41:45 AM GMT
f Email viewed by Karin McDougal (weld-cboe@weldgov.com)
2019-07-19 - 2:17:59 PM GMT- IP address: 204.133.39.9
o Document e -signed by Karin McDougal (weld-cboe@weldgov.com)
Signature Date: 2019-07-19 - 11:45:03 PM GMT - Time Source: server- IP address: 204.133.39.9
Signed document emailed to Brenda Dones (bdones@co.weld.co.us), Karin McDougal (weld-
cboe@weldgov.com), jim Ells (jime2435@gmail.com), canaya@weldgov.com, and 2 more
2019-07-19 - 11:45:03 PM GMT
Waft
Adobe Sign
Hard -Delivered
RESIDENTIAL
NOTICE OF DETERMINATION
RECEIVED
Brenda Dones
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
JUL 1 52019
WELD COUNTY
COMMISSIONERS
Date of Notice: 6/25/2019
Telephone: (970) 400-3650
Fax: (970) 304-6433
Office Hours: 8:00AM — 5:00PM
R1182897
ACCOUNT NO.
TAX YEAR
TAX AREA
LEGAL DESCRIPTION/ PHYS
CAL LOCATION
2019
0600
PROPERTY OWNER
ELLS JIM L
2435 71ST AVE
GREELEY, CO 80634-9609
GR WBW14-6 L6 BLK14 WEBER WEST
126 N 50TH AVENUE PL GREELEY
ASSESSOR'S VALUATION
ACTUAL VALUE PRIOR TO
REVIEW
ACTUAL VALUE AFTER
REVIEW
295,873
295,873
TO
AL
295,873
295,873
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:
AL01 - 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
2018 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):
15-DPT-AR
PR 207-08/13
R1182897
2019-2938
ASO 1O3
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, § 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
spe fic dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.)
What is he 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.)
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.
gnature - Telephone Number
N)c eJ-g5CSwat(- Corn
Email Address
'Attach letter of authorization signed by property owner.
Date
15-DPT-AR
PR 207-08/13
R1182897
1O s� -
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
i
Presorted First Class
U.S. Postage
PAID
The Master's Touch, LLC
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ELLS JIM L
2435 71ST AVE
GREELEY CO 80634-9609
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2019 REAL PROPERTY PROTEST FORM
You may appeal the valuation and/or classification by June 1st online, in person, or mail this form to the assess(
Webslte: www.wetdoov.com/departments/assessor Email: appeais@weldgov.com
Location/Mailing: 1400 N. 17th Avenue, Greeley, CO 80631 Phone: 970-400-3650 Fax: 970-304-6433
Account Number. R1182897
Property Owner: ELLS JIM L
\a/1:.:1 -' 't,
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What Is your estimate of the property's value as of June 30, 2018? $_�
TO APPEAL ACCOUNT R1182897 CHECK HERE
YOUR REASO Fop APPEALING THE VALUE IS:
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Please attach additional information as necessary.
Signature
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Telephone Number Date
E -Mail Address
AGENT AUTHORIZATION: You must provide written authorization if you are using an agent. The agent's
name, mailing address, e-mail address, and telephone number must be provided,
If the date for filing any document falls upon a Saturday, Sunday or legal holiday, it shall be deemed timely filed if
postmarked or received on the next business day. 39-1-120(3), C.R.S.
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(Form 1040) (From rental real estate, fate, royalties, partnerships, S corporations, estates, trusts, REMIC
s, etc.)
Department of the Treasury ► Attach to Form 1040, 1040NR, or Form 1041. n
Internal Revenue Service (99)
jJf
►1
G o to www.rrs.gov/ScheduleE for instructions and the latest information.
Name(s) shown on return Attachment
Se uence No 13
JIM L ELLS Your social security number
Income or Loss From Rental Real Estate and
Schedule C or C-EZ (see instructions). If you are an individual,
Royalties Note: If you are in the business of renting personal
report 9 p oval property, use
make any p � farm rental income or loss from Form 4835 on page 2, line 40.
A Did
you payments in 2018 that would require you to file For
B If "Yes," did you or will you file required Forms 1099? m(s) 1099 (see instructions)
1a Physical address of each property (street, city, state,
A 126 N 50 AVE PLACE GREELEY
ZIP code)
ELEY CO 80634
B 2423 71ST AVENUE GREELEY CO 80634
C 2304 RESERVOIR R
lb ROAD GREELEY CO 80631
2
SCHEDULE E
Supplemental Income and L
OMB No. 1545-007•
Type of Property:
1 Single Family Residence 3 Vacation/Short-Ter
2 Multi -Family Residence 4 C Vacation/Short-Term Rental 5 Land
Commercial
Income: _ 6 Royalties
3 Rents received .
4 Royalties received .
Expenses:
5 Advertising . .
6 Auto and travel (see instructions)
7 Cleaning and maintenance .
8 Commissions. . .
9 Insurance . .
10 Legal and other professional fees
11 Management fees . .
12 Mortgage interest paid to banks, etc. (see instructions}
13 Other interest.
14 Repairs.
15 Supplies
16 Taxes .
17 Utilities .
18 Depreciation expense or depletion
19 Other (list) ►
20 Total expenses. Add lines 5 through 19 .
21 Subtract line 20 from line 3 (rents) and/or 4 (royalties).
result is a (loss), see instructions
If
s to find out if you must
file Form 6198 . .
22 Deductible rental real estate loss after limitation, if
on Form 8582 (see instructions) . .22
any,
23a Total of all amounts reported on line 3 es
b Total of all amounts for all rental properties
reported on line 4 for all royalty properties
c Total of all amounts reported on line 12 for all pro
d Total of all amounts reported on line p pertles .
e Total of all amounts 18 for all properties ,
reported on line 20 for all properties .
24 Income. Add positive amounts shown on li
25 Losses. Add royalty losses fro ne 21. Do not include any losses
m line 21 and rental real estate losses from line 22. Enter total
26 Total rental real estate and royalty inc
y
here. If Parts II, III IV, � income or (loss). Combine lines 24 and 25. En
and line 40 on page 2 do not apply to you, also e
Schedule 1 (Form 1040), line 17, or Form 1040 rater thi:
total on line 41 on pa. e 2. NR, line 18. Otherwise, include this a
For Paperwork Reduction Act Notice, see the separate instructions.
@AA RFV ll'zJnc»n TT%w,
For each rental real estate property listed
above, report the number of fair rental and
personal use days. Check the QJV box
only if you meet the requirements to file as
a qualified joint venture
. See instructions.
Fair Rental
Days
7 Self -
8 Othe
■
Personal Use
Days
Yes NNo
Yes I ) No
QJV
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