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Home My WebLink About20193171.tiffAugust 6, 2019 Petitioner: WGCC LLC PO BOX 336250 GREELEY, CO 80633-0605 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 2019-3171 Appeal 2008224820 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 R5273908 Stipulated - Approved Stipulated Value $13,920,300 $13,456,290 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 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 R5273908 STIPULATION (As To Tax Year 2019 Actual Value) RE PETITION OF : NAME: ADDRESS: WGCC LLC PO Box 336250 Greeley, CO 80633-0605 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: 1919 68th Ave L1 GRACE POINTE 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 $13,920,300 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 $13,456,290 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: After a review of all approaches to value an adjustment was indicated 7. Both parties agree that: The hearing scheduled before the Board of Equalization on 8/2/19 at 9:00 AM be vacated. [-IA hearing has not yet been scheduled before the Board of Equalization. 1 07019-3171 ASO (03 DATED this 24th day of July , 2019 , Stephen w. Briscoe Stephen W. Briscoe (Jul 24, 2019) Petitioner(s) or Agent or Attorney Address: PO Box 336250 Greeley, CO 80633-0605 Telephone: 9703950404 Docket Number R5273908 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 R5273908 / WGCC LLC Final Audit Report 2019-07-25 Created: 2019-07-24 By: Wade Melies (wmelies@co.weld.co.us) Status: Signed Transaction ID: CBJCHBCAABAACHFjcRzFLl2Tcwg_5C8x6lIw2z9dlYkk "R5273908 / WGCC LLC" History t Document created by Wade Melies (wmelies@co.weld.co.us) 2019-07-24 - 4:32:46 PM GMT- IP address: 204.133.39.9 -1 Document emailed to Wade Melies (wmelies@co.weld.co.us) for approval 2019-07-24 - 4:32:47 PM GMT .co. Document approved by Wade Melies (wmelies@co.weld.co.us) Approval Date: 2019-07-24 - 4:32:58 PM GMT - Time Source: server- IP address: 204.133.39.9 Document emailed to Wade Melies (wmelies@weldgov.com) for approval 2019-07-24 - 4:32:59 PM GMT Email viewed by Wade Melies (wmelies@weldgov.com) 2019-07-24 - 4:50:40 PM GMT- IP address: 204.133.39.9 C5e Document approved by Wade Melies (wmelies@weldgov.com) Approval Date: 2019-07-24 - 4:53:55 PM GMT - Time Source: server- IP address: 204.133.39.9 El. Document emailed to Brenda Dones (bdones@co.weld.co.us) for signature 2019-07-24 - 4:53:56 PM GMT Email viewed by Brenda Dones (bdones@co.weld.co.us) 2019-07-24 - 5:51:49 PM GMT- IP address: 204.133.39.9 -.o Document e -signed by Brenda Dones (bdones@co.weld.co.us) Signature Date: 2019-07-24 - 5:52:34 PM GMT - Time Source: server- IP address: 204.133.39.9 Ly Document emailed to Stephen W. Briscoe (steve.briscoe@continuumhealth.com) for signature 2019-07-24 - 5:52:35 PM GMT Email viewed by Stephen W. Briscoe (steve.briscoe@continuumhealth.com) 2019-07-24 - 6:14:58 PM GMT- IP address: 174.209.22.197 Via Adobe Sign 4 Document e -signed by Stephen W. Briscoe (steve.briscoe@continuumhealth.com) Signature Date: 2019-07-24 - 10:52:11 PM GMT - Time Source: server- IP address: 63.237.119.131 Document emailed to Karin McDougal (weld-cboe@weldgov.com) for signature 2019-07-24 - 10:52:13 PM GMT Email viewed by Karin McDougal (weld-cboe@weldgov.com) 2019-07-24 - 10:55:32 PM GMT- IP address: 204.133.39.9 Document e -signed by Karin McDougal (weld-cboe@weldgov.com) Signature Date: 2019-07-25 - 2:33:20 AM GMT - Time Source: server- IP address: 204.133.39.9 © Signed document emailed to Brenda Dones (bdones@co.weld.co.us), canaya@weldgov.com, Stephen W. Briscoe (steve.briscoe@continuumhealth.com), Wade Melies (wmelies@weldgov.com), and 2 more 2019-07-25 - 2:33:20 AM GMT Adobe Sign Thank you for submitting an appeal to the Weld County Board of Equalization. We will review the information submitted and you will receive a date to appear before the board. Contact Information: Contact Name: Steve Briscoe Contact Email: chpdummy@yahoo.com Contact Phone: 970-395-0404 Appeal Submitted: 07:06 PM July 15, 2019 Appeal submitted for: R5273908 - WGCC LLC 1919 68TH AVE, GREELEY Legal: GR GP L1 GRACE POINTE Reason: Value Too High - This is a unique property providing a licensed continuum of care with multiple levels of clinical service and housing for seniors. There are no comparable properties in Greeley with a sale or recent construction cost reference. Estimate of Value: $1,297,200.00 Document(s) Submitted: Account: R5273908 - Real Property Questionnaire - R5273908.pdf Account: R5273908 - R5273908 INITIAL PROTEST.pdf You have selected the following Date Preferences: Friday, August 2, 2019, from 9:00 a.m. to 12:00 p.m. Friday, August 2, 2019, from 1:30 p.m. to 4:30 p.m. Monday, August 5, 2019, from 10:30 a.m. to 12:00 p.m. Thursday, August 1, 2019, from 1:30 p.m. to 3:30 p.m. Thursday, August 1, 2019, from 9:00 a.m. to 12:00 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 2019-3171 Asa t03 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: Stephen W Briscoe Contact Email: chpdummy@yahoo.com Contact Phone: 970-395-0404 Appeal Submitted: 03:42 PM June 03, 2019 Appeal submitted for: R5273908 - WGCC LLC 1919 68TH AVE, GREELEY Legal: GR GP L 1 GRACE POINTE Reason: Value Too High - This is a unique property providing a licensed continuum of care with multiple levels of clinical service and housing for seniors. There are no comparable properties in Greeley with a sale or recent construction cost reference. Estimate of Value: $1,297,200.00 Document(s) Submitted: Account: R5273908 - Real Property Questionnaire - R5273908.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 Account Number Parcel Number Owner Name Phone Number e-mail REAL PROPERTY QUESTIONNAIRE Attach additional documents as necessary. MARKET APPROACH This approach to value uses comparable sales from the appropriate time period to determine the actual value of your property. The following items, if known, will help you estimate the market value of your property. If available, attach a copy of any appraisal or written estimate of value. Have similar properties in your immediate neighborhood sold within the 18 -month data gathering period? DATE SOLD PROPERTY ADDRESS SELLING PRICE Based on these sales and accounting for differences between sold properties and your property, state the value of your property. $ COST APPROACH (For Non -Residential Properties Only) This approach to value uses replacement construction costs from the appropriate time period to determine the value of your property. The following items, if known, will help you estimate the replacement cost of your property. YEAR BUILT BUILDER ORIGINAL CONSTRUCTION COST List all changes made to your property prior to January 1 of the current year, i.e., remodeling of storefront; expansion of storage area; addition to parking, service or manufacturing area. DATE DESCRIPTION OF CHANGE COST Is your structure in typical condition for its age? If not, why? Based on the replacement cost of construction and of any changes, including depreciation, state the total value of your property. $ INCOME APPROACH (For Non -Residential Properties Only) This approach to value converts economic net income from the appropriate time period into present worth. If the property was rented or leased, attach operating statements showing rental and expense amounts for this property. Indicate square foot rental rate for all tenants. (Attach rent and lease schedule) If known, list rents of comparable properties. If available, attach operating statements showing rental and expense amounts for comparable properties. If an appraisal using the income approach was conducted, please attach. FINAL ESTIMATE OF VALUE State your final estimate of the property's value. $ 15-AR-DPT ARL VOL 2 1-84 Rev 10-09 Hello