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Home My WebLink About20192809.tiffAugust 6, 2019 Petitioner: BRUBAKER JAMES SCOTT LIVING TRUST 1057 SUNSET HEIGHTS RD ESCONDIDO, CA 92026-3346 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 2019-2809 Appeal 2008224588 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 R2144186 Stipulated - Approved Stipulated Value $249,664 $223,000 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 chedu le Number R2144186 at s r siritr mak-r STIPULATION (As To Tax Year 2019 Actual Value) RE PETITION OF : NAME: ADDRESS: James Brubaker 1057 SUNSET HEIGHTS RD ESCONNDO CA 92026-3346 .. .. _ - - t__a_pMOM __ elba 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: GR 3W4-10 L10 BLK4 3RD WESTVIEW 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 $249,64 4. After further review and negotiation, Petitioner (s) and Weld County Assessor agree to the following tax year 2019 actual value for the subject property: Total $223,000 5. The valuation, as established above, shall be binding only with respect to tax year2o l g , 6. Brief narrative as to why the reduction was made: REVIEW OF ADDITIONAL SALES. 7. Both parties agree that: 'IA The hearing scheduled before the Board of Equalization on 7/2612019 at 8:30 be vacated. ■ A hearing has not yet been scheduled before the Board of Equalization. 1 DATED this 25TH Yamos S Drubaftor _'am& S Bf'Jb*k i (Jul 25, 201Y) day ofJULY ULY Petitioner(s) or Agent or Attorney Address: 1057 Sunset Heights Rd Escondido CA 92026 Telephone: 760 500-7990 Docket Number R2144186 Stip-1 2019 (4 ..7,�a1_ :.1 (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: 1400N.r1?thyAvenue Greeley, CO 80631 Telephone: (970) 400-3650 2 a _ R2144186/Brubaker Final Audit Report 2019-07-26 Created: 2019-07-25 By: Courtney Anaya (canaya@co.weld.ca.us) Status: Signed Transaction ID: CBJCHBCAABAAw3S9GNgEoLLxgGTdKrnsG5tsFGJyd4vDz "R2144186/Brubaker" History Document created by Courtney Anaya (oanaya@co.weld.co.us) 2019-07-25 - 7:30:24 PM GMT- IP address: 204.133.39.9 Document emailed to Courtney Anaya (canaya@co,weld.co.us) for approval 2019-07-25 - 7:30:25 PM GMT Document approved by Courtney Anaya (canaya@co.weld.co.us) Approval Date: 2019-07-25 - 7:30:35 PM GMT - Time Source: server- IP address: 204.133.39.9 L', Document emailed to TESSA GASTON (tgaston@weldgov.com) for approval 2019-07-25 - 7:30:36 PM GMT Iftl Email viewed by TESSA GASTON (tgaston@weldgov.com) 2019-07-25 - 8:10:06 PM GMT- IP address: 204.133.39.9 0 Document approved by TESSA GASTON (tgaston@wefdgov.com) Approval Date: 2019-07-25 - 8:13:01 PM GMT - Time Source: server- IP address: 204.133,39.9 E4 Document emailed to Brenda Dones (bdones@co.weld.co.us) for signature 2019-07-25 - 8:13:03 PM GMT tl Email viewed by Brenda Dories (bdones@co.weld.co.us) 2019-07-25 - 8:16:07 PM GMT- IP address: 204A 33.39.9 e Document e -signed by Brenda Dones (bdones@co.weld.co.us) Signature Date: 2019-07-25 - 5:15:54 PM GMT - Time Source: server- IP address: 204,133.39,9 L4 Document emailed to James S. Brubaker (Jimbrubaker@att.net) for signature 2019-07-25 - 8:15:55 PM GMT t' Email viewed by James S. Brubaker fjimbrubaker@att.net) 2019-07-25 - 11:59:44 PM GMT- IP address: 59.147.89.254 Adobe Sign r Document e -signed by James S. Brubaker Gimbrubaker@att.net) Signature Date: 2019-07-26 - 0:04:12 AM GMT - Time Source: server- IP address: 106.214.203.2 + Document emailed to Karin McDougal (weld-oboe@weldgov.eom) for signature 2019-07-26 - 0:04:15 AM GMT 'L Email viewed by Karin McDougal (weld-oboe@weldgov.com) 2019-07-26 - 3:28:01 AM GMT- IP address: 97.118.66.47 Document e -signed by Karin McDougal (weld-oboe@weldgov.com) Signature Date: 2019-07-26 - 11:56:53 AM GMT - Time Source: server- IP address: 204.133.39.9 CO Signed document emailed to James S. Brubaker (imbrubaker@att.net), TESSA GASTON (tgaston©weldgov,com), canaya@wweldgov.com, Courtney Anaya (carlaya@co.weld.co.us), and 2 more 2019-07-26 - 11:56:53 AM GMT Adobe Sign NOTICE OF DETERMINATION RECEIVED Brenda Dones Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 ACCOUNT NO, uU TAX YEAR VI IVI! 7ui M V .., t—, LEGAL DESCRIPTION/ PHYSICAL LOCATION R2144186 2019 0600 GR 3W4-10 L10 BLK4 3RD WESTVIEW 2709 W 14TH ST GREELEY PROPERTY OWNER BRUBAKER JAMES SCOTT LIVING TRUST 1057 SUNSET HEIGHTS RD ESCONDIDO, CA 92026-3346 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW RESIDENTIAL 249,664 249,664 TOTAL 249,664 249,664 JUL 122019 WELD COON, Date of Notice: 6/25/2019 Telephone: (970) 400-3650 Fax: (970) 304-6433 Office Hours: 8:00AM — 5:00PM 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: AL21 - It will be necessary to physically inspect the parcel. This will be done as early as possible. Please carry appeal to the CBOE. Our decision will be made prior to the hearing. 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 R2144186 2019-2809 ASO 1O3 r APPEAL PROCEDURES County Board of Equalization Hearings will be held from July 25th through August 5th at 1150 O Street. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail, file online, or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 Online: www.co.weld.co.us/appsl/cboe/ To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 10, § 39-2-125(1)(e), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and www.dola.colorado.qov/baa telephone number. Binding Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization. If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, § 39-1-120(3), C.R.S. PETITION TO COUNTY BOARD OF EQUALIZATION What is your estimate of the property's value as of June 30, 2018? (Your opinion of value in terms of a specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.) $ L11 1,-+ What is1 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.) , 7 C1 ,7. T ATTESTATION I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein and op ,any attachylents hereto are true and complete. 7.L.',.� C /7,, • �%� Telephone Number / Suture ' ,/,)4-7.., 4k ' ( / 1Yr Email Address -71 ry 'Attach letter of authorization signed by property owner. // Date 15-DPT-AR PR 207-08/13 R2144186 Jim Brubaker 1057 Sunset Heights Rd Escondido, Ca 92026-3346 Weld County Board of Equalization 1150 O Street PO Box 758 Greeley, CO 80631 Dear Sirs: I have had this property for 30 years and have done very little to keep it up. I am amazed at the $48,000 appreciation in 2017 and flabbergasted by the $58,000 appreciation in 2019. See attachment of your previous tax assessments. What warrants assessment of $106,000 over a two-year period? Zillow is suggesting that my property might be worth close to what you have assessed, but since I have done no repairs in 30 years, the value could be an awful lot less. And to get it in a state to where it could be sold at the suggested rates might cost me $70,000. That is more than I originally paid for the house ($56,000). I suggest that the place is worth about $195,000. I would accept that as a sale price in a realistic property transfer. I have attached a sheet showing the property tax increases since 2017 and question the method you use to evaluate housing prices. I have been assessed $106,000 increase in valuation over a two-year period. And the absurdity of the increase leaves your organization subject to some sort of questionability as to whether it is realistic. I request that my property be valued around $210,000. That would reflect the amount needed to bring it up for resale on the real estate market. Yours truly Jim Brubaker /1 /) Trustee for the James Scott Brubaker Living Trust 2017 REAL PROPERTY NOTICE OF VALUATION This is a condensed version of your Notice of Valuation. See your entire Notice of Valuation, a *complete property report, further details on the appeal process, sales data used for the valuation cycle, and an online protest filing application at: www.weldoov.comldepartments/assessor. The assessment rate for residential property is projected to be 7.2%. Generally, all other property is assessed at 29%. Your property was valued as it existed on January 1, 2017 using appraisal data from the period ending June 30, 2016. Account No: R2144186 Property Address/Description GR 3W4-10 L10 BLK4 3RD WESTVIEW Classification Prior Current Difference RESIDENTIAL Total 142,883 142,883 190,936 +48,053 190,936 +48,053 Using the above values, the estimated tax based on the prior year value was $841. Using the above values, the estimated tax based on the current value is $1,017. This results in an increase of +$176. This estimate is based on 2016 tax rates. You will receive a tax bill in 2018. If you are unable to view your Notice of Valuation online, please call us at 970-400-3650. YOUR RIGHT TO APPEAL THE PROPERTY VALUATION AND/OR CLASSIFICATION TO THE ASSESSOR EXPIRES JUNE 1, 2017. If, after filing an appeal with the Assessor you do not agree with the Notice of Determination (NOD), or you do not receive a NOD, you may file a written appeal with the County Board of Equalization on or before July 15, 2017. 2019 REAL PROPERTY NOTICE OF VALUATION This is a condensed version of your Notice of Valuation. See your entire Notice of Valuation, a complete property report, further details on the appeal process, sales data used for the valuation cycle, and a protest filing application at: www.co.weld.co.uslaDDs1IProoertvoprtal/. The assessment rate for residential property is projected to be 7.2%. Generally, all other property Is assessed at 29%. Your property was valued as it existed on January 1, 2019 using appraisal data from the period ending June 30, 2018. Account No: R2144186 Property Address/Description GR 3W4-10 L10 BLK4 3RD WESTVIEW Classification Prior Current Difference 249,664 +58,728 249,664 +58,728 RESIDENTIAL Total 190,936 190,936 THE PRIOR YEAR TAX ESTIMATE IS $1,138. THE CURRENT YEAR TAX ESTIMATE IS $1,489. THIS RESULTS IN AN INCREASE OF +$351. THIS ESTIMATE IS BASED ON 2018 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2020. If you are unable to view your Notice of Valuation online, please call us at 970-400-3650. YOUR RIGHT TO APPEAL THE PROPERTY VALUATION AND/OR CLASSIFICATION TO THE ASSESSOR EXPIRES JUNE 1, 2019. If, after filing an appeal with the Assessor you do not agree with the Notice of Determination (NOD), or you receive a NOD, you may file a written appeal with the County Board of Equalization on or before July 15, 2019. July 22, 2019 Petitioner: BRUBAKER JAMES SCOTT LIVING TRUST 1057 SUNSET HEIGHTS RD ESCONDIDO, CA 92026-3346 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 NOTIFICATION OF HEARING SCHEDULED Docket 2019-2809, AS0103 Appeal 2008224588 Hearing 7126/2019 8:30 AM Account(s) Appealed: R2144186 Dear Petitioner(s): The Weld County Board ofEqualization has setadate ofJuly 26, 2019, atorabout the hour of8:30 AM, 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 aright toattend this hearing and present evidence insupport ofyour petition. The Weld County Assessor orhis designee will be present. The Board will make itsdecision onthe basis of the record made atthe aforementioned hearing, as well as your petition, so itwould be inyour interest tohave arepresentative present. Ifyou plan tobe represented byanagent oranattorney atyour hearing, prior tothe hearing you shall provide, inwriting tothe Clerk tothe Board's Office, an authorization forthe agent orattorney torepresent you.Ifyou donotchoose toattend this hearing, adecision will still bemade bythe Board bythe close ofbusiness onAugust 5,2019, and mailed to you within five (5) business days. Because ofthe volume ofcases before the Board ofEqualization, most cases shall belimited to10 minutes. Also due tovolume, cases cannot be rescheduled Itisimperative that you provide evidence tosupport your position. This may include evidence that similar homes inyour area are valued less than yours oryou are being assessed onimprovements you donothave.Please note The fact that your valuation has increased cannot be your sole basis ofappeaL Without documented evidence as indicated above, the Board will have no choice but to deny your appeal. Ifyou wish todiscuss your value with the Assessor's Office, please call them at(970) 400-3650. If you wish toobtain thedata supporting theAssessor's valuation ofyour property, please submit a written request tcassessor@weldgov.com. Upon receipt oVourwritten request, theAssessor will notify you ofthe estimated cost ofproviding such information. Payment must bemade prior tothe Assessor providing such information, aWhich timetheAssessor willmake thedataavailable within three (3) working days, subject to any confidentiality requirements. Please advise me ifyou decide not to keep your appointment as scheduled. Ifyou need any additional information, please call me at your convenience. Very truly yours, BOARD OF EQUALIZATION Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Danes, Assessor Hello