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HomeMy WebLinkAbout20192687.tiffAugust 6, 2019 Petitioner: JOHNSON PHILIP H 1448 RED TAIL RD EATON, CO 80615-8242 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBS ITE: 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 2019-2687 Appeal 2008224494 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 R1345102 Stipulated - Approved Stipulated Value $562,012 $488,000 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 CLtO. 4 QylG� 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 R1345102 STIPULATION (As To Tax Year 2019 Actual Value) RE PETITION OF : NAME: ADDRESS: Philip Johnson 1448 Red Tail Rd Eaton Co 80615 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: ETN 5HS L6 BLK3 HAWKSTONE 5TH FG 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 $562,012 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 $488,000 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: Home quality was changed from good to average, average home comparrables supported adjustment made. 7. Both parties agree that: ZThe hearing scheduled before the Board of Equalization on 7/25/2019 at 1:30pm be vacated. E1A hearing has not yet been scheduled before the Board of Equalization. 1 001q- ?c 7 FASO 103 DATED this 17Th Philip ff. Johnson phili4. H. Juhn;on±;w 18.2019, Petitioner(s) or Agent or Attorney day of July , 2019 Address: 1448 Red Tail Rd. Eaton Telephone: 9705189484 Docket Number R1345102 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 County Assessor Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 400-3650 2 R1345102/Johnson Final Audit Report 2019-07-18 Created: 2019-07-17 By: Debra Jakino (djakino@co.weld.co.us) Status: Signed Transaction ID: CBJCHBCAABAArSpt8WiSr9n3kZ3Z9njLW5AaisnkAz_a "R1345102/Johnson" History Document created by Debra Jakino (djakino@co.weld.co.us) 2019-07-17 - 8:34:55 PM GMT- IP address: 204.133.39.9 Document emailed to Debra Jakino (djakino@co.weld.co.us) for approval 2019-07-17 - 8:34:56 PM GMT o Document approved by Debra Jakino (djakino@co.weld.co.us) Approval Date: 2019-07-17 - 8:35:04 PM GMT - Time Source: server- IP address: 204.133.39.9 E* Document emailed to Luis (Imunoz@co.weld.co.us) for approval 2019-07-17 - 8:35:05 PM GMT �J Email viewed by Luis (Imunoz@co.weld.co.us) 2019-07-17 - 8:36:01 PM GMT- IP address: 204.133.39.9 Document approved by Luis (Imunoz@co.weld.co.us) Approval Date: 2019-07-17 - 8:58:19 PM GMT - Time Source: server- IP address: 204.133.39.9 "'9 Document emailed to Jason Marini Qmarini@co.weld.co.us) for signature 2019-07-17 - 8:58:20 PM GMT Document e -signed by Jason Marini (jmarini@co.weld.co.us) Signature Date: 2019-07-18 - 0:34:17 AM GMT - Time Source: server- IP address: 204.133.39.9 Document emailed to Philip H. Johnson (philjohnson_13@msn.com) for signature 2019-07-18 - 0:34:19 AM GMT fi Email viewed by Philip H. Johnson (philjohnson_13@msn.com) 2019-07-18 - 5:46:45 PM GMT- IP address: 204.134.189.90 Document e -signed by Philip H. Johnson (philjohnson_13@msn.com) Signature Date: 2019-07-18 - 5:49:17 PM GMT - Time Source: server- IP address: 204.134.189.90 Adobe Sign L Document emailed to Karin McDougal (weld-cboe@weldgov.com) for signature 2019-07-18 - 5:49:18 PM GMT f Email viewed by Karin McDougal (weld-cboe@weldgov.com) 2019-07-18 - 6:26:02 PM GMT- IP address: 204.133.39.9 £, Document e -signed by Karin McDougal (weld-cboe@weldgov.com) Signature Date: 2019-07-18 - 11:49:45 PM GMT - Time Source: server- IP address: 204.133.39.9 Signed document emailed to Luis (Imunoz@co.weld.co.us), Philip H. Johnson (philjohnson_13@msn.com), canaya@weldgov.com, Karin McDougal (weld-cboe@weldgov.com), and 2 more 2019-07-18 - 11:49:45 PM GMT Adobe Sign R1345102 2019 5066 NOTICE OF DETERMINATION RECEIVED Brenda Dones Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 JUL 0 3 2013 WELD. COUNTY COMMISSIONERS Date of Notice: 6/25/2019 Telephone: (970) 400-3650 Fax: (970) 304-6433 Office Hours: 8:00AM - 5:00PM EA' ETN 5HS L6 BLK3 HAWKSTONE 5TH FG JOHNSON PHILIP H 1448 RED TAIL RD EATON, CO 80615-8242 r 1448 RED TAIL RD EATON VALUE P ggerali RE IEW RESIDENTIAL 562,012 562,012 ACTUAL VALUE A. I�EW T TAL 562,012 562,012 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 R1345102 2019-2687 A5Oto3 .APPEALS 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. P ONTOOUNTYBOARDVFECILIALIZATIONla N 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.) $ oaen, 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.) ATTEETATI 0 N I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein attach rr} nts h r to are true and complete. c.1 E ail ddress Telephone Number /3cP�,e).- 'Attach letter of authorization signed by property owner. Date 7,6P iy 15-DPT-AR PR 207-08/13 R1345102 PHILIP H. JOHNSON Johnson Dairy LLC 23016 CR 74 EATON, CO 80615 Dairy Office: (970) 454 — 2275 Fax: (970) 454 — 1450 June 28, 2019 To: County Board of Equalization I am writing to protest the assessed valuation of the property at 1448 Red Tail Road in the Hawkstone subdivision in Eaton Co.. I understand that part of the reason for denying my first protest was based on comparable sales of property in this area. I would respectfully point out that these are not track homes and the values vary greatly. The home beside mine at 1456 Red Tail Road sold earlier this year for approximately $570,000 because they had recently done some re -modeling and installed all new granite counter -tops, new appliances and some new carpet. This house also has 4997 finished square feet and has 5 bedrooms and 4 baths.. Our house at 1448 Red Tail has all Formica counter tops and only about 3300 finished square feet and is 4 bedrooms and 4 baths. Other neighborhood comps. Include: 1500 Red Tail Road — 3251 sq. ft - $419,900. 670 Red Tail Drive — 3248 sq. ft. - $415,000. 655 Red Tail Rd - 2671 sq.ft. - $385,000. 1472 Red Tail Rd. — 4571 sq. ft. - $545,000. 1456 Red Tail Rd. — 4997 sq. ft. - $570,000. 800 Hawkstone Dr. #21 — 3058 sq ft. - $389,750. (has granite counter -tops) I do not feel that it's fair or appropriate to value a 3300 square foot home comparable to homes with over 1500 additional square feet. I ask that you reconsider your decision. I feel that our home should be in the $500,000. - $520,000. assessed valuation range. Thank -you for your consideration. Hello