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HomeMy WebLinkAbout20192671.tiffAugust 6, 2019 Petitioner: BOOTON GARY D PO BOX 176 AULT, CO 80610-0176 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.weldgov.com 1150 O STREET P.O. BOX 758 GREELEY CO 80632 Agent (if applicable): RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2019-2671 Appeal 2008224431 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 R8612800 Stipulated - Approved Stipulated Value $357,027 $305,514 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 Lam/ / l..lO.!G'C. 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 R8612800 STIPULATION (As To Tax Year 2019 RE PETITION OF : NAME: ADDRESS: Gary Booton Actual Value) 39488 County Road 49 Eaton Co 80615 Petitioner (s) and the Weld County Assessor hereby enter into this Stipulation regarding the tax year 2019 valuation of the subject property, and jointly move the Board of Equalization to enter its order based on this Stipulation. Petitioner (s) and Assessor agree and stipulate as follows: 1. The property subject to this Stipulation is described as: PT N2SW4 18-7-64 LOT A REC EXEMPT RE -2564 (.23R) 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 $357,027 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 $305,514 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: SqFt was wrong on record 7. Both parties agree that: 1The hearing scheduled before the Board of Equalization on 07/25/2019 at 9am be vacated. nA hearing has not yet been scheduled before the Board of Equalization. 1 DATED this 17Th day of July , 2019 , Gary Booton 1,1019) Petitioner(s) or Agent or Attorney Address: 39488 WCR 49 PO Box 176, Ault, CO 80610 Eaton, CO 80610 Telephone: 907-5451498 Docket Number R8612800 Stip-1.Frm AIL( (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 R8612800/Booton Final Audit Report 2019-07-22 Created: 2019-07-17 By: Debra Jakino (djakino@co.weld.co.us) Status: Signed Transaction ID: CBJCHBCAABAABiHVk3vzTWPO5mcIOY-3BKwfsR5gOjnI "R8612800/Booton" History n Document created by Debra Jakino (djakino@co.weld.co.us) 2019-07-17 - 5:28:46 PM GMT- IP address: 204.133.39.9 Document emailed to Debra Jakino (djakino@co.weld.co.us) for approval 2019-07-17 - 5:28:47 PM GMT a Document approved by Debra Jakino (djakino@co.weld.co.us) Approval Date: 2019-07-17 - 5:28:57 PM GMT - Time Source: server- IP address: 204.133.39.9 Document emailed to Luis (Imunoz@co.weld.co.us) for approval 2019-07-17 - 5:28:58 PM GMT t Email viewed by Luis (Imunoz@co.weld.co.us) 2019-07-17 - 5:29:47 PM GMT- IP address: 204.133.39.9 t(o Document approved by Luis (Imunoz@co.weld.co.us) Approval Date: 2019-07-17 - 5:36:37 PM GMT - Time Source: server- IP address: 204.133.39.9 L-, Document emailed to Jason Marini (jmarini@co.weld.co.us) for signature 2019-07-17 - 5:36:38 PM GMT 65 Document e -signed by Jason Marini (jmarini@co.weld.co.us) Signature Date: 2019-07-18 - 3:41:31 PM GMT - Time Source: server- IP address: 204.133.39.9 E, Document emailed to Gary Booton (gbooton@weldgov.com) for signature 2019-07-18 - 3:41:33 PM GMT Li Email viewed by Gary Booton (gbooton@weldgov.com) 2019-07-18 - 4:20:45 PM GMT- IP address: 174.209.35.253 tt Document e -signed by Gary Booton (gbooton@weldgov.com) Signature Date: 2019-07-22 - 4:54:48 AM GMT - Time Source: server- IP address: 66.129.51.46 Adobe Sign 117-,', Document emailed to Karin McDougal (weld-cboe@weldgov.com) for signature 2019-07-22 - 4:54:50 AM GMT i i Email viewed by Karin McDougal (weld-cboe@weldgov.com) 2019-07-22 - 1:50:41 PM GMT- IP address: 204.133.39.9 Ai Document e -signed by Karin McDougal (weld-cboe@weldgov.com) Signature Date: 2019-07-22 - 7:17:35 PM GMT - Time Source: server- IP address: 204.133.39.9 Q Signed document emailed to Jason Marini (jmarini@co.weld.co.us), Karin McDougal (weld- cboe@weldgov.com), Gary Booton (gbooton@weldgov.com), Debra Jakino (djakino@co.weld.co.us), and 2 more 2019-07-22 - 7:17:35 PM GMT WSW Adobe Sign R8612800 2019 Brenda Dones Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 NOTICE OF DETERMINATION RECEIVED JUL 0 8 2013 WELD COUNTY COMMISSIONERF' Date of Notice: 6/25/2019 Telephone: (970) 400-3650 Fax: (970) 304-6433 Office Hours: 8:00AM — 5:00PM TAX AREA 3864 BOOTON GARY D PO BOX 176 AULT, CO 80610-0176 DESCRIPTION! PHYSICAL. LOCATION PT N2SW4 18-7-64 LOT A REC EXEMPT RE -256 4 (.23R) 39488 COUNTY ROAD 49 WELD AG LAND AG RESIDENTIAL 479 356,548 ACTUAL VALUE AF REVIEW ........................................ 479 356,548 TOTAL 357,027 357,027 The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest. The Assessor's determination of value after review is based on the following: AL01 - Your property has been uniformly valued following Colorado law. Your protest of value has been denied due to comparison of other similar properties which sold during the Jan 2017 to June 2018 time period. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. Agent (If Applicable): 15-DPT-AR PR 207-08/13 R8612800 2019-2671 Aso (O3 APPEAL P t( EDURE County Board of Equalization Hearings will be held from July 25th through August 5th at 1150 O Street. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail, file online, or deliver a -copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 Online: www.co.weld.co.us/appsl/cboe/ To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 10, § 39-2-125(1)(e), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and www.dola.colorado.gov/baa telephone number. Binding Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization. If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, § 39-1-120(3), C.R.S. 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 ollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.) $ dOb What is the basis for your estimate of value or your reason for requesting a review? (Please attach additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original installed cost, appraisal, etc.) , �%J I�JY A) /n) rPo nVtciS ATTESTATION I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein and on any attachments hereto are true and complete. e- . rr 770 Sign4,rfe Telephone Number Date hrnt,,4.► ?et�� vy 97/64;7, °-.4241Email Address 'Attach letter of authorization signed by property owner. 7--5'-Y? 15-DPT-AR PR 207-08/13 R8612800 Account # owner actual value assessed valuE tax Est tax increase mill levy percent of increase value increase land value imps basement 2017 actual value 2018 actual value value increase value per Sq. Ft type of home R8957355 Shawn 537232 43420 2310 52.896 1082 514366+21782 shows 0 152.31 sq. ft stick R0170101 Brian 493149 35260 2170 203 61.116 0.103 46123 126447 366702 Finished 447026 447026 46123 165.52 sq. ft modular R0170201 Carol 147251 17850 947 165 52.896 0.402 42233 7679 113753+25819 crawl 105018 105018 42233 74.84 sq. ft manufactured R8612800 Gary 357027 25630 1365 239 52.896 0.2144 63027 479 356548 shows 0 294000 29400 63027 157.28 sq. ft stick R8613500 Dana 363263 27960 1488 104 52.896 0.0936 31102 9060 354203 shows 0 332161 332161 31102 204 sq. ft stick R0031095 Jose 108797 11920 650 227 54.31 1.2725 60921 10801 89830+8166 crawl 47876 47876 60921 66.83 sq. ft manufactured R0145701 Fortenberry Clint 459233 33970 2138 253 62.53 0.1453 58267 5171 454062 shows 0 400966 400966 58267 177.71 sq. ft stick R0146001 Dewey Fortenberry 72320 20970 1311 18 62.53 0.01416 1010 5700 66620 slab 71310 71310 1010 not a home R0889701 Lechman 829726 49110 3757 912 62.53 0.3244 203226 1778 828140 Finished 626500 626500 203226 199.77 sq. ft stick R6787405 Holly 473574 33960 2138 298 62.53 0.1633 66465 419 473154 Finished 407109 407109 66465 276.21 sq. ft stick R7947699 AJ 550613 45520 2655 197 58.005 0.1012 50585 8926 522481+19206 Finished 500028 500028 50585 204 sq. ft stick listed on county site 2267 is 32x70.84375 are not the dimensions of the house Majority of homes increased under 11% (3 homes) average under 20% increase (5 homes) take out top and bottom, average the rest dimensions 1st level 32x55 1760 corrections basement 28x55 1540 garage 20x28 560 I know price is set by comp, but the market goes up across the board at a given rate not a range of 9% to 127% in value increase because of the wide range of prices from the southern part of the county compared to the northern part. What properties were used in determining the value and how many properties were used. Is it like an appraisal 3-5 which parcel numbers were used to add transparency to the new determined value. This would allow the home owner to see that the new value is correct. The fact they are based on 12 month old data it is hard for the home owner to locate the sales from 1 year ago to see the reason for the new value by adding the parcel numbers used to do the comparison value change the owner can understand the reasoning for the change. And it would keep everything out in the open. Right now it is like going to see the Wizard of Oz and the answer comes from behind the screen. As a county of the people for the people I know we can have a more transparent procedure. average % 9.926 average % 0.12128 average % .1934 value increase at 9.926% 294000 x 9.926% 29182.44 new value 323182.44 value increase at 12.128% 294000 x 12.128% 35656.32 new value 329656.32 value increase at 19.34% 294000 x 19.34 56859.6 new value 350859.6 July 22, 2019 Petitioner: BOOTON GARY D PO BOX 176 AULT, CO 80610-0176 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 2019-2671, AS0103 Appeal 2008224431 Hearing 7/25/2019 10:30 AM Account(s) Appealed: R8612800 Dear Petitioner(s): The Weld County Board of Equalization has set adate ofJuly 25, 2019, atorabout the hour of 10:30 AM, tohold ahearing on your valuation forassessment. This hearing will beheld atthe 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