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HomeMy WebLinkAbout20192517.tiffAugust 6, 2019 Petitioner: BEDNAR BRYON J 280 SKYLANE DR ERIE, CO 80516-8137 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBS ITE: www.weldqov.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 2019-2517 Appeal 2008224255 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 R1084396 Stipulated - Approved Stipulated Value $629,957 $575,000 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 R1084396 STIPULATION (As To Tax Year 2019 Actual Value) RE PETITION OF NAME: Bryon & Nancy Bednar ADDRESS: 280 Skylane Drive Erie, CO 80516-8137 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: ERI EARB-6 L6 ERIE AIR PARK REPLAT B 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 $629,957 4. After further review and negotiation, Petitioner (s) and Weld County Assessor agree to the following tax year2019 actual value for the subject property: Total $575,000 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 comparable sales. 7. Both parties agree that: FA The hearing scheduled before the Board of Equalization on 7/29/19 at 3pm be vacated. A hearing has not yet been scheduled before the Board of Equalization. I POlat-Sts1 ASO to3 DATED this 23rd Sryon .T Sednar Bryon J. Bednar {Jul 23, 2013) day of July 2019 , t4444-41 ittbek-r- Petitioners) or Agent or Attorney Address: 280 Skylane Drive Erie Colorado 80516 Telephone: (303)416-0557 Docket Number R1084396 Stip-1.Frm (Assistant) County Attorney for Respondent, Weld County Board of Commissioners Address: 1150 "O" Street P.O. Box 758 Greeley, CO 80632 Telephone:(970) 336-7235 cRiumeltzlA24th County Assessor Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 400-3650 R1084396/Bednar Final Audit Report 2019-07-24 Created: 2019-07-23 By: Courtney Anaya (canaya@co.weld.co.us) Status: Signed Transaction ID: CBJCHBCAABAAT_yQehbz5VL2UExmha1 r7aEH_z-M22J6 "R1084396/Bednar" History Document created by Courtney Anaya (canaya@co.weld.co.us) 2019-07-23 - 8:24:51 PM GMT- IP address: 204.133.39.9 Document emailed to Courtney Anaya (canaya@co.weld.co.us) for approval 2019-07-23 - 8:24:52 PM GMT Document approved by Courtney Anaya (canaya@co.weld.co.us) Approval Date: 2019-07-23 - 8:25:10 PM GMT - Time Source: server- IP address: 204.133.39.9 Document emailed to Marta Arndt (marndt@weldgov.com) for approval 2019-07-23 - 8:25:12 PM GMT tbi Email viewed by Marta Arndt (marndt@weldgov.com) 2019-07-23 - 8:26:12 PM GMT- IP address: 204.133.39.9 o Document approved by Marta Arndt (marndt@weldgov.com) Approval Date: 2019-07-23 - 8:28:56 PM GMT - Time Source: server- IP address: 204.133.39.9 Document emailed to Brenda Dones (bdones@co.weld.co.us) for signature 2019-07-23 - 8:28:58 PM GMT n Email viewed by Brenda Dones (bdones@co.weld.co.us) 2019-07-23 - 8:29:52 PM GMT- IP address: 204.133.39.9 o Document e -signed by Brenda Dones (bdones@co.weld.co.us) Signature Date: 2019-07-23 - 8:35:08 PM GMT - Time Source: server- IP address: 204.133.39.9 Document emailed to Bryon J. Bednar (bbednar@aol.com) for signature 2019-07-23 - 8:35:10 PM GMT It Email viewed by Bryon J. Bednar (bbednar@aol.com) 2019-07-23 - 11:06:20 PM GMT- IP address: 98.138.219.13 iliNtla .....„., Adobe Sign Aa Document a -signed by Bryon J. Bednar (bbednar@aol.com) Signature Date: 2019-07-23 - 11:10:56 PM GMT - Time Source: server- IP address: 24.9.13.178 Document emailed to Karin McDougal (weld-cboe@weldgov.com) for signature 2019-07-23 - 11:10:57 PM GMT t Email viewed by Karin McDougal (weld-cboe@weldgov.com) 2019-07-24 - 0:04:10 AM GMT- IP address: 204.133.39.9 Co Document e -signed by Karin McDougal (weld-cboe@weldgov.com) Signature Date: 2019-07-24 - 12:12:55 PM GMT - Time Source: server- IP address: 204.133.39.9 Q Signed document emailed to Marta Arndt (marndt@weldgov.com), canaya@weldgov.com, Karin McDougal (weld-cboe@weldgov.com), Courtney Anaya (canaya@co.weld.co.us), and 2 more 2019-07-24 - 12:12:55 PM GMT at* Adobe Sign 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: Bryon Bednar Contact Email: bbednar@aol.com Contact Phone: 303-416-0557 Appeal Submitted: 01:42 PM June 29, 2019 Appeal submitted for: R1084396 - BEDNAR BRYON J 280 SKYLANE DR, ERIE Legal: ERI EARB-6 L6 ERIE AIR PARK REPLAT B Reason: Value Too High - The proposed valuation increase of 17.75% for our property is not accurate. Comps sold during this period in Erie Air Park show an average valuation incease of 12.68%. This includes several very questionable valuations that are not near the actual sales price. The valuation increases in my neighborhood with similar construction and age average 8.95%. In November 2018, the Town of Erie approved a 30 -well drill pad adjacent to our home at 280 Skylane Drive. Comps for houses sold near other oil and gas development in Erie show an average sale of only 4.17% increase over their previous valuation. Therefore, the increase for our property should be much less than the proposed 17.75%. In fact, due to the pending mega -pad next to our house, I believe the value will severely drop. Therefore, for this cycle, I request the valuation for 280 Skylane Drive be unchanged or decreased. Estimate of Value: $535,000.00 Document(s) Submitted: Account: All Accounts - 2019 Property Tax Appeal Atch.pdf Account: R1084396 - R1084396 INITIAL PROTEST.pdf Account: R1084396 - 2019 Appeal of Assessor Decision.docx You have selected the following Date Preferences: Monday, July 29, 2019, from 3:00 p.m. to 4:30 p.m. Thursday, July 25, 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. Tuesday, July 30, 2019, from 1:30 p.m. to 4:30 p.m. Thursday, August 1, 2019, from 9:00 a.m. to 12:00 p.m. Thursday, August 1, 2019, from 1:30 p.m. to 3:30 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 2019-2517 ASO (o Thank you for submitting an appeal to the Weld County Assessor's Office. We will review the information submitted and if we have questions we will contact you at one of the following: Contact Information: Contact Name: Bryon Bednar Contact Email: bbednar@aol.com Contact Phone: 303-416-0557 Appeal Submitted: 02:28 PM May 21, 2019 Appeal submitted for: R1084396 - BEDNAR BRYON J 280 SKYLANE DR, ERIE Legal: ERI EARB-6 L6 ERIE AIR PARK REPLAT B Reason: Value Too High - The proposed valuation increase of 17.75% for our property is not accurate. Comps sold during this period in Erie Air Park show an average valuation incease of 12.68%. This includes several very questionable valuations that are not near the actual sales price. The valuation increases in my neighborhood with similar construction and age average 8.95%. In November 2018, the Town of Erie approved a 30 -well drill pad adjacent to our home at 280 Skylane Drive. Comps for houses sold near other oil and gas development in Erie show an average sale of only 4.17% increase over their previous valuation. Therefore, the increase for our property should be much less than the proposed 17.75%. In fact, due to the pending mega -pad next to our house, I believe the value will severely drop. Therefore, for this cycle, I request the valuation for 280 Skylane Drive be unchanged or decreased. Estimate of Value: $535,000.00 Document(s) Submitted: Account: All Accounts - 2019 Property Tax Appeal Atch.pdf The Appeal process can take several weeks for us to complete. We will mail a decision on your appeal by June 30th for real property and by July 10th for business personal property and/or oil and gas. We thank you for your submittal. Weld County Assessor's Office (970) 400-3650 Request the Weld County Assessor share the list of comparable properties used to justify the 17.75% increase in my home's value. This is twice the increase of neighboring properties as shown on my previously submitted analysis. It is over 4 times the increase seen at houses near oil and gas wells. Please send me a list of the comps the Assessor's office used. Estimate of property's value as of June 30, 2018: $535,000 Reason for appeal: The proposed valuation increase of 17.75% for our property is not accurate. Comps sold during this period in Erie Air Park show an average valuation incease of 12.68%. This includes several very questionable valuations that are not near the actual sales price. The comps from the Weld County website show an average valuation increase of 15.08% but again there are several very questionable numbers. The valuation increases in my neighborhood with similar construction and age average 8.95%. In November 2018, the Town of Erie approved a 30 -well drill pad adjacent to our home at 280 Skylane Drive. Comps for houses sold near other oil and gas development in Erie show an average sale of only 4.17% increase over their previous valuation. Therefore, the increase for our property should be much less than the proposed 17.75%. In fact, due to the pending mega -pad next to our house, I believe the value will severely drop. Therefore, for this cycle, I request the valuation for 280 Skylane Drive be unchanged or decreased. 2019 Property Tax Appeal for 280 Skylane Drive, Erie, R1084396 Neighbors Assessed Values 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Skylane 270 $590,070 $470,081 $470,081 $455,069 $455,069 $606,895 $606,895 $726,341 $726,341 $772,432 280 $496,366 $400,033 $425,560 $418,509 $418,509 $490,000 $490,000 $535,000 $535,000 $629,957 290 $468,281 $387,412 $387,412 $398,024 $398,024 $494,574 $494,574 $586,707 $586,707 $612,474 265 $454,990 $361,219 $361,219 $370,458 $370,458 $469,752 $469,752 $519,216 $519,216 $563,927 275 $549,323 $459,048 $459,048 $455,233 $455,233 $561,922 $561,922 $671,414 $671,414 $689,399 285 $486,361 $386,666 $386,666 $386,700 $386,700 $515,575 $515,575 $570,419 $570,419 $775,087 295 $449,108 $364,603 $364,603 $369,483 $369,483 $460,464 $460,464 $563,002 $563,002 $598,601 Mooney 2875 $473,984 $426,777 $426,777 $431,780 $431,780 $479,893 $479,893 $560,215 $560,215 $732,632 Cherokee 2920 $446,929 $372,328 $372,328 $370,960 $370,960 $450,000 $450,000 $579,174 $579,174 $622,739 2990 $548,782 $439,598 $439,598 $431,201 $431,201 $535,513 $535,513 $649,538 $649,538 $681,496 Average in neighborhood (not including 285 Skylane Dr) Recent sales In Air Park January 1, 2017 through June 30, 2018 2010 2011 2012 2013 3040 Cherokee Ct $283,540 $282,733 $282,733 $361,707 265 Skylan $454,990 $361,219 $361,219 $370,458 $370,458 $469,752 185 Piper Dr 115 Mooney PI 250 Cessna Dr 190 Cessna Dr 150 Cessna Dr 196 Commander Cir 155 Commander Dr 100 Beech Ct 2385 Cessna Dr 2935 Cherokee Ct 395,247 394,440 394,440 495,628 312,412 326,081 326,081 373,693 410,330 402,642 402,642 425,000 393,306 376,045 376,045 477,010 423,000 402,934 402,934 476,176 497,654 495,704 495,704 520,556 288,255 282,207 282,207 370,641 514,221 506,390 506,390 636,950 419,652 406,009 406,009 527,426 389,529 380,704 380,704 440,000 2014 2015 2016 $361,707 $469,752 495,628 373,693 425,000 477,010 476,176 520,556 370,641 636,950 527,426 440,000 w/o 285 Skylane 2017 2018 2019 $427,732 $427,732 523,215 Sold on 05/18/18 $668,906 $519,216 $519,216 563927 Sold on 03/27/17 $688,000 558,970 558,970 738,098 Sold on 06/08/18 $610,000 432,435 432,435 619,829 Sold on 10/09/17 $562,000 594,153 594,153 740,759 Sold on 05/16/18 $695,000 581,567 581,567 460,528 Sold on 02/05/18 $380,000 593,962 492,712 462,400 Sold on 11/06/17 $540,000 649,702 649,702 608,734 Sold on 11/08/18 $775,000 417,107 417,107 495,323 Sold on 10/16/17 $530,750 769,562 769,562 776,978 Sold on 06/06/17 $848,000 628,020 628,020 709,439 Sold on 06/06/17 880000 589,984 589,984 641,804 Sold on 06/20/17 % increase % since % since % since % since since 2010 2012 2014 2016 2018 30.91% 26.91% 30.79% 23.94% 25.50% 59.36% 33.29% 64.32% 48.03% 58.09% 56.12% 50.18% 100.45% 64.18% 69.74% 50.52% 53.88% 52.22% 51.44% 100.44% 62.01% 27.28% 28.56% 23.84% 20.05% 22.69% 50.33% 30.00% 6.35% 17.75% 4.39% 8.61% 2.68% 35.88% 6.32% 54.57% 71.67% 69.68% 52.67% 30.78% 39.34% 67.26% 67.87% 38.39% 7.52% 24.18% 55.03% 58.05% 27.26% 4.92% 32.81% 60.85% 60.61% 30.27% 8.95% Based on this increas 280 Skylane new valuation should be $582,883 84.53% 85.06% 44.65% 22.32% 56.12% 52.22% 20.05% 8.61% 86.74% 87.13% 48.92% 32.05% 98.40% 90.08% 65.87% 43.33% 80.53% 83.97% 74.30% 24.67% 17.09% 22.47% -3.46% -20.81% 9.31% 14.76% -2.89% -6.15% 22.32% 22.80% 16.94% -6.31% 71.84% 75.52% 33.64% 18.75% 51.10% 53.43% 21.98% 0.96% 69.05% 74.73% 34.51% 12.96% 64.76% 68.58% 45.86% 8.78% Sale vs 2018 Sale vs 2019 56.38% 32.51% 9.13% 29.96% 16.97% -34.66% 9.60% 19.29% 27.25% 10.19% 40.12% 22.88% 27.85% 22.00% -17.36% -9.33% -6.18% -17.49% 16.78% 27.31% 7.15% 9.14% 24.04% 12.96% 245 Cessna Dr Erie Average in Air Park Comps near Drill Pads 2065 Tundra Cir 1711 Crestview Ln 1771 Crestview Ln 1635 Crestview Ln 2040 Alpine Dr Average near Drill Pads $725,000 185 Piper Dr 395,247 394,440 394,440 495,628 495,628 558,970 558,970 738,098 Sold on 06/08/18 $610,000 386,173 386,251 386,251 515,878 589,994 645,643 645,643 686,365 28 -Dec -17 $765,000 301,476 310,344 310,344 315,000 395,566 409,885 409,885 469,689 359,217 364,584 364,584 417,388 398,686 399,522 399,522 445,929 330,597 335,028 335,028 390,268 Weld County Comps 265 Skylan $454,990 $361,219 $361,219 $370,458 $370,458 $469,752 245 Cessna Dr Erie 1800 Rue De Trust 1137 Rue De Trust 1840 Rue De Trust 4743 Sylvia Ln Weld 386,173 386,251 386,251 515,878 395,424 367,021 367,021 430,000 440,554 398,762 398,762 504,250 319,752 296,280 296,280 380,300 483,854 439,425 439,425 470,000 Average Weld County Comps Should be based on neighborhood valuation increases: Based on Comps near Drill Pads: 315,000 490,103 417,388 445,929 390,268 418,354 547,485 469,421 525,132 455,194 418,354 547,485 469,421 525,132 455,194 447,676 Sold on 05/22/17 $450,000 567,513 Sold on 03/13/17 $530,000 497,264 Sold on 08/04/16 $480,000 627,922 Sold on 06/13/18 $558,000 483,078 Sold on 06/25/18 $491,500 $469,752 $519,216 $519,216 $563,927 589,994 645,643 645,643 686,365 430,000 573,703 573,703 638,099 504,250 575,000 575,000 675,064 380,300 464,849 495,986 595,719 470,000 625,000 625,000 792,589 $582,862 $557,319 Since the 30 -well pad was sited next to us the valuation should be unchanged or decreased. 24 -Mar -17 $688,000 28 -Dec -17 $765,000 21 -Jun -18 $635,000 28 -Jun -17 $700,000 24 -May -18 $700,000 6 -Jul -17 $875,000 86.74% 87.13% 48.92% 32.05% 9.13% -17.36% 77.74% 77.70% 16.33% 6.31% 18.49% 11.46% 62.59% 63.97% 33.26% 12.68% 19.09% 6.50% 48.49% 44.25% 42.12% 43.47% 38.46% 15.79% 38.43% 36.39% 19.14% 57.50% 57.17% 40.81% 46.12% 44.19% 23.78% 3.66% 5.93% 19.57% 6.13% 46.80% 44.09% 28.33% 8.46% 23.94% 56.12% 52.22% 20.05% 77.74% 77.70% 16.33% 61.37% 73.86% 48.40% 53.23% 69.29% 33.87% 86.31% 101.07% 56.64% 63.81% 80.37% 68.64% 8.61% 6.31% 11.22% 17.40% 20.11% 26.81% 7.01% 7.56% -3.19% 2.25% 6.26% 7.98% 0.52% -6.61% -3.47% -11.14% 1.74% 4.17% -3.79% 32.51% 18.49% 10.68% 21.74% 41.13% 40.00% 22.00% 11.46% -0.49% 3.69% 17.51% 10.40% 66.43% 75.75% 40.66% 15.08% 27.43% 10.76% Hello