HomeMy WebLinkAbout20192691.tiffAugust 6, 2019
Petitioner:
RIDILLA JOHN R
1571 CARLSON AVE
ERIE, CO 80516-6968
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 2019-2691 Appeal 2008224512 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
R6778832 Deny - Administrative Deny
$118,125 $118,125
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
From: John Ridilla
To: CTB-Countv Board of Eaualization
Cc: Millie Channel!
Subject: Account R6778832
Date: Thursday, July 25, 2019 9:57:49 AM
ICaution: This email originated from outside of Weld County Government. Do not click links or open attachments unless
you recognize the sender and know the content is safe.
To whom it may concern,
Please accept my request for an Administrative Denial for the above referenced account.
Let me know if you have any questions or if you need anything else on my end.
Thank You.
John
John Ridilla
(720) 273-2210
infoPgarageunitz.com
Secure Storage Community
garageunitz
aof4- a(9J
AS o/a3
NOTICE OF DETERMINATION
RECEIVED
Brenda Dones
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
JUL
WELD COUNTY
COMMISSIONERS
Date of Notice: 6/25/2019
Telephone: (970) 400-3650
Fax: (970) 304-6433
Office Hours: 8:00AM -- 5:00PM
LEGAL
DESCRIPTION/
PHYSICAL
LOCATION
ACCOUNT
NO,
TAX YEAR
TAX
AREA
UNIT
ONDO
151
MT
D13
ELBERT
BLDG
D GARAGE
AVE
DACONO
UN
ITZ
AT
DACONO
C
R6778832
2019
6071
RIDILLA
JOHN
R
- al
mli _.
1571
ERIE,
CARLSON
CO
80516-8088
AVE
PROPERTY
CLAEsIFiCATION
ASSESSOR'S
VALUATION
ACTUAL
VALUE
REVIEW
PRIOR
TO
ACTUAL
VALUE
REVIEW
AFTER
COMMERCIAL
118,125
118,125
TOTAL
118,125
118,125
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:
C 07 - State law defines residential improvements as a building or that portion of a building,
deigned for use as a place of residency by a person. No adjustments have been made.
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,
tire 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 -OPT -AR
PR 207-08113
R6778532
t
APPEAL PROCEDURES
County Board of Equalization Hearings will be held from
July 2 through August 5th at 1150 0 Street.
To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown
below, and marl, file online, or deliver a copy of both sides of this form to:
Weld County Board of Equalization
1150 0 Street, P.O. Box 758
Greeley, CO 80631
Telephone: (970) 356-4000 ext, 4225
Online: www,co.weld.co.0 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, § 39,08-107(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, § 39-2A X5(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
he following:
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, CO 80203
(303) 866-5880 /
R.dola.c lorado. q oIlfff loaa
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 riled 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. Seeyour
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, 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.)
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.)
ATTESTATION _ _
I, t1 T\undersigned owner or agent' of the property identified above, affirm that the statements contained herein
an nee m nts hereto are true and complete.
a 4_ ''s, LIM 7.77 a i zzA O altaLiStbi 5
Sifature Telephone Number Date
i '
Jtt .k E., %j za \
Email Address
Attach letter of authorization signed by property owner.
15 -OPT -AR
PR 207-08/13
R6778832
John Ridilla
1571 Carlson Ave.
Erie, CO 80516
7/3/19
RE: ACCOUNT NO. R6778832
Dear Board of Equalization,
Regarding my appeal of the Weld County Assessor's Office decision, please know that I am not appealing the
valuation. I agree with the current valuation.
am however, appealing the classification as 'commercial' of my garage condo.
I and our group RSCOC (Residential Storage Condo Owners of Colorado) have been involved with the State
Legislature in trying to pass legislation that would allow the garage condo product to be split classified
(commercial/residential). We have been unsuccessful for 4 straight years. In the past, the Republican majority
Senate has passed our bill off the Senate floor, but we have never been able to get our bill passed through the
Democrat majority House of Representatives. We skipped this past year with our bill as both houses are currently
a Democratic majority. In short, our bill has died on every attempt.
In addition to the opposition by the Democrats in the State House of Representatives, we have encountered a lot
of opposition from mostly all the County Assessors in Colorado. However, I must say that Chris Woodruff and
Brenda Dones have been very helpful and a great resource in our battle.
My reason for attending a hearing is not to get a decision or a judgement as I know that the BOE cannot change
classification of my garage condo. I would like to speak with the Board members and ultimately move my appeal
on to the Board of Assessment Appeals or District Court to get advice on how to proceed.
C,R.S. Title 39-1-102; Article 1; (14,3) states:
"Residential Improvement?' means a building, or that portion of a building, designed for use predominantly as a
place of residency by a person, a family, or families. The term includes buildings, structures, fixtures, fences,
amenities, and water rights that are an integral part of the residential use. The term also includes a manufactured
home
My appeal relates to the fact that contiguousness is assumed in the current definition of Residential Property, I
know that an abundance of case law will deflect any argument that I can come up with, but the definition of
Residential Property in Colorado needs to be amended.
In the 1950's and the 1960's American homes were typically built with one -car garages. In the 19/U's and 1980's,
two and three -car garages became popular. At the turn of the century and throughout the 2000's, it was not
unusual to see four -car garages with new homes in Colorado. Now in 2019 the garage condo product is becoming
more and more abundant in the State. With the strict rules of most HOA's, it is nearly impossible to store a boat,
RV or the like at most houses in subdivisions. I would estimate that 95% of the garage condos in the State of
Colorado are being used as an extension of a residence and a 29% taxation rate is unfair.
Thank you for your consideration. I am simply looking for direction in the battle to have garage condos in the State
of .()b rado classified as residential when they are being used as an extension of a residence.
4-7
John Ridilla
[Ito) Z1 3 -
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