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HomeMy WebLinkAbout20193183.tiffAugust 6, 2019 Petitioner: WARD LIVING LLC PO BOX 265 LOVELAND, CO 80539-0265 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.weldqov.com 1150 O STREET P.O. BOX 758 GREELEY CO 80632 Agent (if applicable): FREESTONE REAL ESTATE ADVISORS LLC PO BOX 271490 FORT COLLINS, CO 80527-1490 RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2019-3183 Appeal 2008224828 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 R7262198 Stipulated - Approved Stipulated Value $295,823 $293,000 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 competing 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 a LW Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Weld County Assessor August 6, 2019 Agent: Petitioner: FREESTONE REAL ESTATE ADVISORS LLC PO BOX 271490 FORT COLLINS, CO 80527-1490 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 WARD LIVING LLC PO BOX 265 LOVELAND, CO 80539-0265 RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2019-3183 Appeal 2008224828 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. §39-8-101et 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 R7262198 Stipulated - Approved Stipulated Value $295,823 $293,000 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) li 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 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 R7262198 STIPULATION (As To Tax Year 2019 Actual Value) RE PETITION OF : NAME: Ward Living LLC ADDRESS: PO Box 265 Loveland, CO 80539 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: JOH PV L39 PODTBURG VILLAGE PUD 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 $295,823 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 $293,000 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 sales. 7. Both parties agree that: The hearing scheduled before the Board of Equalization on 07/30/2019 at 1:00 be vacated. FA I A hearing has not yet been scheduled before the Board of Equalization. 1 00101--3183 ASO io3 DATED this 29 Kyler w. Knudsen Kyler W. Knudsen hJul 29, 2019 day of July , 2019 Petitioner(s) or Agent or Attorney Address: 4726 Deer Trail Ct Colorado Telephone: 9706911662 Docket Number R7262198 Stip-1.Frm .K1,4,,,,,_ II/12nt4. (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 r&unchfattia. County Assessor Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 400-3650 R7262198/Ward Living LLC Final Audit Report 2019-07-30 Created: 2019-07-29 By: Courtney Anaya (canaya@co.weld.co.us) Status: Signed Transaction ID: CBJCHBCAABAAxstB3Izn79aBmQH1Os2T-UtjbvWt0vGh "R7262198/Ward Living LLC" History tI Document created by Courtney Anaya (canaya@co.weld.co.us) 2019-07-29 - 8:25:52 PM GMT- IP address: 204.133.39.9 Ly Document emailed to Courtney Anaya (canaya@co.weld.co.us) for approval 2019-07-29 - 8:25:53 PM GMT p Document approved by Courtney Anaya (canaya@co.weld.co.us) Approval Date: 2019-07-29 - 8:26:14 PM GMT - Time Source: server- IP address: 204.133.39.9 Document emailed to Colleen Kentfield (ckentfield@weldgov.com) for approval 2019-07-29 - 8:26:15 PM GMT In Email viewed by Colleen Kentfield (ckentfield@weldgov.com) 2019-07-29 - 8:38:47 PM GMT- IP address: 204.133.39.9 Q Document approved by Colleen Kentfield (ckentfield@weldgov.com) Approval Date: 2019-07-29 - 8:40:56 PM GMT - Time Source: server- IP address: 204.133.39.9 L4 Document emailed to Brenda Dones (bdones@co.weld.co.us) for signature 2019-07-29 - 8:40:57 PM GMT Email viewed by Brenda Dones (bdones@co.weld.co.us) 2019-07-29 - 9:22:55 PM GMT- IP address: 204.133.39.9 dp Document e -signed by Brenda Dones (bdones@co.weld.co.us) Signature Date: 2019-07-29 - 9:23:19 PM GMT - Time Source: server- IP address: 204.133.39.9 r Document emailed to Kyler W. Knudsen (kylerwknudsen@gmail.com) for signature 2019-07-29 - 9:23:20 PM GMT Email viewed by Kyler W. Knudsen (kylerwknudsen@gmail.com) 2019-07-29 - 10:29:49 PM GMT- IP address: 174.209.15.10 4ntilla Adobe Sign Document e -signed by Kyler W. Knudsen (kylerwknudsen@gmail.com) Signature Date: 2019-07-29 - 10:36:16 PM GMT - Time Source: server- IP address: 174.209.15.10 Document emailed to Karin McDougal (weld-cboe@weldgov.com) for signature 2019-07-29 - 10:36:17 PM GMT Email viewed by Karin McDougal (weld-cboe@weldgov.com) 2019-07-29 - 10:48:53 PM GMT- IP adcress: 204.133.39.9 (=o Document e -signed by Karin McDougal (weld-cboe@weldgov.com) Signature Date: 2019-07-30 - 0:33:58 AM GMT - Time Source: server- IP address: 204.133.39.9 Q Signed document emailed to Courtney Anaya (canaya@co.weld.co.us), canaya@weldgov.com, Colleen Kentfield (ckentfield@weldgov.com), Kyler W. Knudsen (kylerwknudsen@gmail.com), and 2 more 2019-07-30 - 0:33:58 AM GMT agli Adobe Sign Brenda Dones, Weld County Assessor Valuation Report of Residential Improved Property For County Board of Equalization WARD LIVING LLC Petitioner vs. Weld County Assessor's Office Respondent Docket Number: Parcel Number: Schedule Number: Appeal Number: Date: Time: 2019-3183 10 5906301039 R7262198 2008224828 2019-07-30 1:00 PM Board: 1 Prep ared By Colleen Kentfield Assessor's Office Staff Appraiser Assessor's Indicated Value RESIDENTIAL $295,823 TOTAL: $295,823 Page 1 of 6 Subject Photo General r escription and Market Summary Su ject Site and Improvements The subject property is located at 2220 PODTBURG CIR. in JOHNSTOWN. The legal description of the property is JOH PV L39 PODTBURG VILLAGE PUD. The subject is a Frame Hardboard house constructed in 1998. It has 1296 square feet of finished living area above grade. There are 2.00 bedrooms and 2.00 bathrooms. The Assessor has classified the structure as a Ranch 1 Story home of Average quality construction. Page 2 of 6 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 3 0th, 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 3 0th, 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 $295,823 TOTAL: $295,823 Page 3 of 6 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.RSS. 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). This neighborhood had 148 sales and indicates a time adjustment of .422% per month. IIHHD: 71 I .uu 15.i D 2C.00, 25.00 TIMEINTV Page 4 of 6 Comparable 1 Comparable 2 Comparable 3 Page 5 of 6 SUBJECT 2220 PODTBURG CNF , JO H N S.TOWN COMPARABLE 1 2307 AI SSE CT, JOHN TOWN I COMPARABLE 2 2218 NICHOLAS DR ,. JO►HNSTOWV COMPARABLE 3 2228 NICHCLAS DR,JOHPJ I Page 6of6 Gre rubriar it WELD COUNTY ASSESSOR'S Sales Comparables Market Adjustment Grid Subject Sale Date 01/22/1999 Sale Price $122,400 TmAdj Sale Price $148,700 Parcel Number 105906301039 Account Number R7262198 Street Address 2220 PODTBURG CIR TOTALIMPSF TOTA'LLANDSF 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 Bonus Room Ag Land EXCLU DECOR E1 - Tot SF 1296.000000 5400.000000 0071 - 02 Single Family Resid Ranch 1 Story Average Typical 1998.000000 1998.000000 1296.000000 2.000000 1280.000000 0.000000 0.000000 400.000000 0.000000 58000.000000 0.000000 0.000000 0.000000 0.000000 Final Market Value Final Market Value / SF $295,823.00 $228.26 Comp # 1 05/18/2017 305000.00 325590.00 105906301088 R7267098 2307 ALYSSE CT 1372.000000 5252.000000 0071 - 02 Single Family Residentie Ranch 1 Story Average Typical 1998.000000 1998.000000 1372.000000 3.000000 1367.000000 0.000000 0.000000 400.000000 90.000000 58000.000000 0.000000 0.000000 0.000000 $0 $0 $0 $0 $0 $0 $0 $0 $0 ($5,320) ($6,000) ($1,914) $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adjustment Gross % Adjustment Net % Adjustment Adjusted Sales Price Adjusted Sales Price 1 SF ($13,234.00) 4.0646% -4.0646% $312,356.00 $241.02 Comp # 2 05/19/2017 320000.00 347296.00 105906301072 R7265498 2218 NICHOLAS DR 1314.000000 5400.000000 0071 - 02 Single Family Residentie Ranch 1 Story Average Typical 1999.000000 1999.000000 1314.000000 3.000000 1298.000000 1198.000000 0.000000 420.000000 0.000000 58000.000000 0.000000 0.000000 0.000000 $0 $0 $0 $0 $0 $0 $0 ($500) $0 ($1,260) ($6,000) ($396) ($22,762) $0 ($1,140) $0 $0 $0 $0 $0 $0 $ Adjustment Gross 4 o Adjustment Net % Adjustment Adjusted Sales Price Adjusted Sales Price I SF ($32,058.00) 9.2307% -9.2307% $315,238.00 $243.24 Comp # 3 02/28/2017 265000.00 293116.50 105906301068 R7265098 2228 NICHOLAS DR 1297.000000 5400.000000 0071 -02 Single Family Residentie Ranch 1 Story Average Typical 1998.000000 1998.000000 1297.000000 2.000000 1280.000000 0.000000 0.000000 400.000000 0.000000 58000.000000 0.000000 0.000000 0.000000 $0 $0 $0 $0 $0 $0 $0 $0 $0 ($70) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adjustment Gross % Adjustment Net % Adjustment Adjusted Sales Price Adjusted Sales Price / SF ($70.00) 0.0239% -0.0239% $293,046.50 $226.12 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: Kyler Knudsen Contact Email: kylerwknudsen@gmail.com Contact Phone: 970-691-1662 Appeal Submitted: 09:57 PM July 15, 2019 Appeal submitted for: R7262198 - WARD LIVING LLC 2220 PODTBURG CIR, JOHNSTOWN Legal: JOH PV L39 PODTBURG VILLAGE PUD Reason: Value Too High - Property is a rental and is in fair condition requiring paint, flooring and general maintenance. This property is thought to be in inferior condition compared to the attached/analyzed comparables. Estimate of Value: $270,000.00 Document(s) Submitted: Account: All Accounts - Consultant Contract 2019 P -Tax DW-2 Sig.pdf Account: All Accounts - 105906301074 - 2214 Nicholas Comps.pdf Account: R7262198 - R7262198 INITIAL PROTEST.pdf You have selected the following Date Preferences: 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. Monday, July 29, 2019, from 3:00 p.m. to 4:30 p.m. Tuesday, July 30, 2019, from 1:30 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. Friday, July 26, 2019, from 9:00 a.m. to 12:00 p.m. Friday, July 26, 2019, from 1:30 p.m. to 4:30 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 2019-3183 Ac.Soto3 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: Kyler Knudsen Contact Email: kylerwknudsen@gmail.com Contact Phone: 970-691-1662 Appeal Submitted: 10:55 AM May 31, 2019 Appeal submitted for: R7262198 - WARD LIVING LLC 2220 PODTBURG CIR, JOHNSTOWN Legal: JOH PV L39 PODTBURG VILLAGE PUD Reason: Value Too High - Property is a rental and is in fair condition requiring paint, flooring and general maintenance. This property is thought to be in inferior condition compared to the attached/analyzed comparables. Estimate of Value: $270,000.00 Document(s) Submitted: Account: All Accounts - PROPERTY TAX CONSULTANT CONTRACT 2019 DW-2.pdf Account: All Accounts - 105906301074 - 2214 Nicholas Comps.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 CONSULTANT CONTRACT CONSULTANT: FREESTONE REAL ESTATE ADVJSORS LLC CLIENT / ADDRESS: Diane Ward N. Lincoln Ave Loveland, CO 130538 PROPERTY ADDRESS: Multiple properties — See attached COUNTY: X LARTMER/ X WELD / O PARCEL NUMBER(S): See attached spreadsheets ("Property") This Consultant Contract (hereinafter the "Contract") is made and entered into by the above -stated Consultant and Client. Consultant and Client are referred to collectively herein as the "Parties." This Agreement is made with reference to the following Background: BACKGROUND A, Consultant offers services to the owners of property who wish to validate and/or contest the value of their Property as determined by the Assessor of the County wherein said Property is situated. B. Client is the owner of the Property described above, C. Client has received (a) Notice(s) of Valuation for the Property from the Assessor of the above indicated County in the State of Colorado. D. Client wishes to enter into this Contract to retain the services of Consultant to ascertain the validity of the value(s) of the Property as determined by the Assessor, and to pursue a contest of said value(s) should Consultant decide that a contest is appropriate. AGREEMENT AND SCOPE OF WORK; I . Background Statements. The above Background statements are incorporated fully into this Contract by this reference. 2. Acceptance. Upon acceptance by Client, as evidenced by the signature below, this Contract shall bind Client to pay the stated fee upon delivery of said services. 3. Work to be Performed by Consultant. Consultant shall review appropriate valuation techniques for the subject Property and compare that analysis to Actual Values assigned to the Property for the 2019 Notice of Valuation. Based on that analysis, Consultant shall either I) notify Client that it judges the assigned value to be reasonable within current market conditions, or 2) file a protest of the assigned valuation with the appropriate County Assessor on behalf of Client. Consultant shall pursue the protest/appeal through the appropriate levels until a reasonable valuation level has been achieved, as determined by Consultant in its sole discretion. "Reasonable valuation level" shall be the judgment of the Consultant based on current market conditions and Consultant's analysis. 4. Power of Attorney. In conjunction with this Contract, Client shall grant to Consultant a Limited Power of Attorney wherein Client shall authorize Consultant 1) to act on Client's behalf in filing the appropriate protests/appeals and 2) to agree to a resolution on behalf of Client to those protests/appeals. 5. Information to Be Provided by Client to Consultant, Client shall provide the following information to Consultant before Consultant commences its work for Client: a. Timely Notice(s) of Valuation for the Property; b. Access to the Property as necessary and appropriate to enable Consultant to make a determination of the value of the Property. 6. Abatement of Previous Taxes. In addition to the work described in paragraph 3 above, Consultant may, as it determines appropriate after conferring with Client and as permitted by law, pursue the potential for abatement of previous taxes on the subject Property paid by Client. 7. FEE: a. $0.04 retainer (non-refundable). Concurrent with the signing of this Contract, Client shall pay to Consultant a non-refundable retainer in the amount of $0.00, Consultant shall retain this portion of the fee regardless of the result of its analysis as to the appropriateness of the assessed value of the Property. Client expressly understands that there is no guarantee that Consultant's analysis will result in a determination that a contest of the assessed value of the Property is warranted, nor that any such contest will be successful. b. Contingency. Other than the non-refundable retainer, this agreement i. totally contingency -based, If Consultant's analysis reveals that the assigned valuation from the Assessor is reasonable, then no additional fees will be charged by Consultant or incurred by Client. In such event, Client will receive a written report establishing and evidencing Consultant's conclusion. Alternatively, if Consultant's analysis reveals that the assigned valuation of the Property is not reasonable and Consultant successfully appeals said valuation resulting in a reduction of the valuation from the origina] Notice of Valuation. then the fee (described below) shall be based on the tax savings that will accrue due to said reduction. The fee will be based on the tax savings as measured by the difference between the taxes that would be owed based on the original valuation and the taxes that would be owed based on the revised valuation. The fee will be based on current assessment rations (29% commercial; 7.96% residential) and the latest mill levy in effect at the time of billing. The fee will be offset by a credit for the retainer_ The retainer is considered to be a minimum fee for the services of Consultant. c. Term of Contract. THIS IS A 1 -TAX -YEAR CONTRACT (2019). However, this contract shall remain in force should the abatement approval process by The County extend beyond 2019 into 2020. d. First Year. In the first year. Client shall pay to Consultant a fee equal to forty percent (40%) of the tax savings for that year (2019 taxes, due in 2020 and 2020 taxes, due in 2021). Consultant shall provide to Client written evidence of the revised valuation, along with an invoice indicating the amount due to Consultant, payment instructions, and the date by which such amount shall be paid. Client shall pay the indicated amount due by the date indicated. Client should anticipate that this portion of the fee will likely be due between August 1 and November 28, 2019. NOTE: If the property is sold in 2019, the fee shall be applied to the pro -rated amount of 2019 taxes accrued. e. Fees for Abatement of Taxes From Previous Years. Abatements are refunds of previously paid taxes_ if tax abatement is pursued by Consultant and is successful, then Client shall pay to Consultant a fee equal to 40% of the total refund (inclusive of any interest applied). The fee shall be due and payable upon actual receipt of the tax refund. 8. Billin2 Example: CURRENT YEAR TAXES Actual Value: Assessed Value (29%) Mill Levy Estimated Taxes Tax Savings, l ` Year: Tax Savings, 2nd Year: 2 Year Savings Fee at 40% Client Net Savings, 2 Years: ABATEMENT Taxes Abated Tax Savings (2 years): Abatement Fee at 40% Client Net Refund: Original Notice of Valuation $1,000,000 $ 290,000 x . 08957 $25,975 $25,975 - $22,079 = $3,896 $25,975 - $22,079 = $3,896 = TOTAL of $7.792 $7,792 x 40% = $3,116.80 $7,792 - $3,l 16.80 = $4,675.20 Revised Valuation $850,000 $246,500 x . 08957 $22,079 Prior Year Taxes Post -Abatement Taxes $25,975 $22,079 $25,975 - $22,079 - $3,896 x 2 = $7,792 $7,792 x 40% = $3,116.80 $7,792 - $3.116,80 = $4,675.20 9_ Notices and Invoices. a. To Client: Any notice or invoice to Client provided for in this Contract shall be in writing and shall he given and be effective upon (a) delivery to Client or (b) by mailing such notice by first class U.S. mail. addressed to Client at Client's address stated on the first page of this Contract, or to such other address as Client may designate by notice to Consultant. Client shall notify Consultant within thirty (30) days of any change of address. b. To Consultant: Any notice to Consultant shall be in writing and shall be given and he effective upon (a) delivery to Consultant or (b) by mailing such notice by first class U.S. mail, to Consultant at the address stated in the first paragraph of this Note, or to such other address as Consultant may designate by notice to Client. Consultant shall notify Client within thirty (30) days of any change of address. 10. Change in Ownership of the Property. In the event that Client sells, transfers or otherwise fails to maintain ownership of the Property or any portion thereof during the Term of this Contract, Client shall remain personally obligated to pay to Consultant any and all contingent fees which would have become due and payable to Consultant under the provisions of paragraph 7 above. Client shall provide to Consultant notice of any such sale or transfer of ownership within thirty (30) days after the effective date of such change. Upon receipt of such notice from Client, Consultant shall prepare an invoice indicating the full remaining amount due related to the Property or the affected portion thereof, payment instructions, and the date by which such amount shall be paid 11. Default by Client. If any payment required by this Contract is not paid when due, or if Client fails to abide by any other obligation pursuant to this Contract, the amounts owed by Client to Consultant under the terms of this Contract shall become due immediately, and such indebtedness shall bear interest at the rate of eighteen percent (18%) per annum from the date of default. Consultant shalI be entitled to collect all reasonable costs and expenses of collection and/or suit, including, but not limited to, reasonable attorneys' fees. 12. Forbearance by Consultant Not a Waiver. Any forbearance by Consultant in exercising any right or remedy hereunder, or otherwise afforded by law, shall not he a waiver or preclude the exercise of any such right or remedy. 13. Remedies Cumulative. Each remedy provided in this Contract is distinct from and cumulative to all other rights or remedies under this Contract or afforded by law or equity, and may be exercised concurrently, independently or successively. 14. Captions. The captions and headings of the paragraphs in this Contract are for convenience only and are not to be used to interpret or define the provisions hereof. 15. Governing Law; Scverahility. This Contract shall be governed by the laws of the State of Colorado. In the event that any provision or clause of this Contract conflicts with the law. such conflict shall not affect other provisions of this Contract which can be given effect without the conflicting provision, and to this end the provisions of the Contract are declared to be severable. 16. Counterparts. This Agreement may be executed in any number of counterparts, including facsimiles, each of which when so executed shall be deemed to be an original and all of which taken together shall constitute one and the same Agreement. 17. Modifications. This Agreement and any of the provisions contained herein may not be modified. amended, waived, discharged or terminated other than by means of a written instrument signed by all Parties. 18. Entire Agreement. This Contract represents the entire agreement between the Parties as to all matters specified herein, without limitation. No changes to this Contract shall be effective unless agreed to in a written instrument signed by both Parties. This Agreement shall be effective as of the date last signed below by the Parties. CONSULTANT: FREESTONE REAL ESTATE ADVISORS LLC Date: May 17, 2019 By: CLIENT: Company: Ward Companies BY _Diane Ward Please print name BY Signature 2018 Taxes payable h 2019 Schedule rt Ward East, Ltd LL 2017 Pen el # Property Value 2018 new 2019 property value valuations 1604596 - 4495 Woods Ave 1637563 - 4498 Ward Ave 1604594 - 4329 Woods Ave 1324586 - 6825 E. 45th 1604597 - 6775 E. 45th 1604595 - 441.1 Woods Ave 1637562 - 4523 Ward Ave 1637564 - 4436 Ward Ave 1637565 - 4324 Ward Ave 1641849 - 6850 Woods Ave 1657280 - 4335 Ward Ave 1657566 - 4370 Woods Ave 1657667. 4320 Woods 1667281 -unknown 1667282 - unknown 8635314003 8635405001 8635314001 8635005002 9635315001 8635314002 9835305001 8635405002 8635405003 miff levy 71.37 525, 900.00 2,100,000.90 391,200.00 210,000.00 1,510,000.00 975,000.00 S mill levy 82.79 525,000, 00 696,000.00 391, 200.00 210,000.00 1,510,000.00 975,000.00 S 5 S 5 179,800.44 S $ 1,230,000.00 5 5 419, 600.40 5 8635306001 $ 86353-19-001 $ $ 630,000.00 $ 2,400,000.00 $ 487,170.00 $ 210,000.00 $ 1,650,000.00 $ 1,300,000.00 179,800.00 $ 223,870.00 1,230,000.00 5 1,400,000.00 419,600.00 $ 522,530.00 510,000.00 S 510,000.00 $ 610,000.00 422,300.00 5 379,000.00 $ 472,000.00 8635310003 $ 1,000,000.00 8635310004 $ 356,200.00 new 8635319002 new 8635319002 $ 1,000,000 00 $ 1,200,000.00 358,200.00 S 446,070.00 $ 334,200.00 $ 1,429,900.00 $ 181,000 00 S 225,280.00 Ward Living Address. Schedule P Parcel 1 1131 SE 2ND ST 415219 9524107003 1119 SE 2ND ST 415197 95241O7002 1107 SE 2ND ST 415189 9524107001 1105 SE 2ND ST 415235 9524108001 1143 SE 2ND ST 415227 9524107004 4057 DOGWOOD CT 348392 9502221044 410E 22ND PL 759171 9512224012 913E 7TH 389072 9513471002 624 E 11TH 384097 9513233001 902 HAYESAVE 392863 9513441001 928E 8TH 392880 9513441003 923 E 8TH ST 392901 9513442002 11105E 2ND ST 415243 9524108002 1130 SE 2ND ST 415251 9524108003 927E 8TH 392910 9513442003 2000 VISTA 1229443 9563433015 726E 5TH 390194 951341500) 11425E 2ND 785849 9524112001 407 CLUBHOUSE 1585971 9517324031 405 CLUBHOUSE 1585972 9517324032 Ward Spaces Address: Schedule i# Parcel It 1040 N Madison Ave 0119024 8518214001 1072 N Madison Ave 0119032 8518214002 1410 E 11th St 0119459 8518214003 901iosephine Ct 0119667 8518214004 900 Josephine Ct 0119675 8518214005 1510 E 11th St 0119083 8518214006 Park Addition 0119091 8518214007 Park Addition 0019105 8518214008 1551E 11th St 0119156 8518215005 1110 N BakseAve 0119164 8518216001 1052 N Boise Ave 0119172 8518216002 1014 N Madison Ave 0430145 8518205001 Unknown 0430528 8519000010 1012 N Madison Ave 0826561 8518205001 Unknown 0430510 8519000009 Ward West Address; Schedule # Parcel # 255E6TH ST 0444766 9513318001 211E7TH 0444596 9513310011 730 N CLEVELAND 0444570 9513310008 735 N LINCOLN AVE 0386499 9513310002 3SDE7TH ST 0444731 9513317002 211 E 7TH ST 04446O0 9513310012 220E8TH 5T 0386529 9513310004 735 N LINCOLN AVE 0386502 9513310003 Total; 745 N Lincoln Ave THRU 0386472 9513310001 380 AUDREY 1595173 9522184380 382 AUDREY 1595174 9522184382 384 AUDREY 1595175 9522184384 385 AUDREY 1595176 9522184386 T.ukal; 2114 IV Lincoln Ave 0759163 9512224011 4691 FOOTHILLS 1602553 9511440024 4683 FOOTHILLS 1602552 9517440023 1 July 25, 2019 Petitioner: WARD LIVING LLC PO BOX 265 LOVELAND, CO 80539-0265 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): FREESTONE REAL ESTATE ADVISORS LLC PO BOX 271490 FORT COLLINS, CO 80527- 1490 RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO NOTIFICATION OF HEARING SCHEDULED Docket 2019-3183, AS0103 Appeal 2008224828 Hearing 7/30/2019 1:00 PM Account(s) Appealed: R7262198 Dear Petitioner(s): The Weld County Board of Equalization has set a date of July 30, 2019, at or about the hour of 1:00 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 of your written 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 ✓(J Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Assessor July 25, 2019 Agent: FREESTONE REAL ESTATE ADVISORS LLC PO BOX 271490 FORT COLLINS, CO 80527-1490 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.weldqov.com 1150 O STREET P.O. BOX 758 GREELEY CO 80632 Petitioner: WARD LIVING LLC PO BOX 265 LOVELAND, CO 80539-0265 RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO NOTIFICATION OF HEARING SCHEDULED Docket 2019-3183, AS0103 Appeal 2008224828 Hearing 7/30/2019 1:00 PM Account(s) Appealed: R7262198 Dear Petitioner(s): The Weld County Board of Equalization has set a date of July 30, 2019, at or about the hour of 1:00 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 of your written 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 ic Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Assessor Hello