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HomeMy WebLinkAbout20172555.tiffAugust 9, 2017 Petitioner: CHILDS JEFFREY S 1066 COUNTY ROAD 32 LONGMONT, CO 80504-9609 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.co.weld.co.us 1150 O STREET P.O. BOX 758 GREELEY CO 80632 Agent (if applicable): RH JACOBSON & CO 7238 S SUNDOWN CIR LITTLETON, CO 80120-4268 RE: THE BOARD OF EQUALIZATION 2017, WELD COUNTY, COLORADO NOTICE OF DECISION Docket #: 2017-2555 Appeal #: 2008217097 Hearing Date: 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. Section 39-8-101 et seq., considered petition for appeal of the Weld County Assessor's valuation of your property described above, for the year 2017. Account # Decision The Assessment and valuation is set as follows: Actual Value as Actual Value as Set by Determined by Assessor Board R8947058 Stipulated - Approved Stipulated Value $538,283 $286,910 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. Section 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, 2016, MUST comply with the following provisions of C.R.S. Section 39-8-107(5): (5)(a)(I) On and after August 10, 2011, 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 section 39-8-108(1) or a denial of an abatement of taxes pursuant to section 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. Section 39-8-108(1), the rules of Colorado appellate review and C.R.S. Section 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. Section 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, Esther E. Gesick, Clerk to the Board Weld County Board of County Commissioners and Board of Equalization Cc: Christopher Woodruff, Weld County Assessor COUNTY BOARD OF EQUALIZATION WELD COUNTY Single County Schedule Number R8947058 STIPULATION (As To Tax Year 2017__ Actual Value) RE PETITION OF : 1066 CR 32, LONGMONT NAME: CHILDS, JEFFREY S. ADDRESS: 1066 CR 32 LONGMONT, CO 80504-9609 Petitioner (s) and the Weld County Assessor hereby enter into this Stipulation regarding the tax year 2017 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 W2N2NW4 20 3 68 LOT B REC EXEMPT RECX16-0101 2. The subject property is classified as Agriculture property. 3. The County Assessor originally assigned the following actual value to the subject property for the tax year 2017: Land $253,251.00 Improvements $285,032.00 Total $538,28100 4. After further review and negotiation, Petitioner (s) and Weld County Assessor agree to the following tax year 2017 actual value for the subject property: Land $1,878,00 Improvements $285,032.00 Total $286,910.00 5. The valuation, as established above, shall be binding only with respect to tax year 2017. 6. Brief narrative as to why the reduction was made: Changed land to agriculture. R8947058 1 7. Both parties agree that: ®The hearing scheduled before the Board of Equalization on 8/2/17 at 3:00 pm be vacated. ❑A hearing has not yet been scheduled before the Board of Equalization. ATED this 28th day of July, 2017. Petitioner(s) or Agent or Attorney RA stant Coun Attorney f espondent, Weld County of Commissioners Address: Address: 72' 3 5 t)/u..0 Cc. 1150 "O" Street Lt (4( , it Cep c5-r3t7a P.O. Box 758 Greeley, Co 80632 Telephone:, 3 -7� b 1 Telephone:(970) 336-7235 Docket Number Stip-1.Frm R8947057 County Assessor)(, r= �`i ,; � (1,f Address: 41 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 353-3845 ext. 3697 2 NOTICE OF DETERMINATION Christopher M. Woodruff Weld Counfy Assessor. 1400 N 17th! Ave Greeley, CO 80631 Date of Notice: 6/302017 Telephone; (970) 400-3650 Far (970) Office Hours: 8:00A 5:00PM 'ACCOUNT N0. L TAA,YEAR R8947058 1 Tom. AREA s`LE AL DES RIPTIOi1 P;HY ICCAL LO TION 2017 2325 CHILD JEFFREY 1066 COUNTY ROAD 32 LONGMONT, CO 805011-•9609 .PROPERTY `L. 1....FI ATJON PT W2N2NW4 20 3 68 LOT B REC EXEMPT RECX 16-0101 1066 COUNTY ROAD 32 WELD , CO RECEIVEC JUL 1 9 2017 WELD COUNTY COMMISSIONER. AS$ESSOEta" VALUATION AC UALVALUE PRIOR TO ,R,EVIEW RESIDENTIAL !. t ier44- g; TOTAL 7-- • tr..-4 • 538,283 $538,283 .ACTUAL VIALUt AFTER • „fiEYwilv_. 538,283 $538,283 The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest. The Assessors determination of value after review is based on the following: ALOI YoIpr property 5as been uniformly valued following Colorado law. Your protest of value has been denied due to comparison of other similar properties which sold during the 2015/2016 time period. If you disagree with the Assessor's decision, you have the right to appeal to the County Board ofEqualization for further consideration, ��-8�'1 ���"� )(a)„ CAS. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The focal taxing authorities (county, school district, city, fire protection, and other special districts) mill taxing d . p set 'r�rlt lures., The rr�rle�� r+e�uested b each authority is lbased 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 reirerse side of this notice for additional information. I. Agent Of Applicable) 16 -OPT -AF( PR 207-68/13 R8947058 I APPEAL. PROCEDURES ounty Board of Equalization Hearings will be held from July 24th through August 4th 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 0 Street, P.O. Box 758 Greeley, Co 80631 Telephone: (970) 356-4000 ext, 4225 Online: http:L 'wwwrco.vveld.co.usia , s (thee To preserve your appeal rights, your Petition to the County Board of Equalization postmarked or delivered on - -'� must be or before July 16 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 marled 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 August 5r § 39-8-107(2), C.Q.S. Ifyou do not receive a decision from Equalization wish the County Board of 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 AssessmentAppeals District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the properly is located. See your (303) 866-5880 local telephone book for the address and www.doi .00lorado. oy/ as telephone number. Bindin Arbitration For alist of ar itrators, contact the County Commissioners at the address liste d for the County Board of Equalization If the date for filing any report, schedule, claim, tax return, statement, remittance or other falls upon a Saturday, Sunday, or legal holiday, iti document shall be deemed to have been timely filed if filed on the next business day, ` 394-120(1, C.R.S. PETITION To_COUNTY EQUALIZATION, What is your estimate of the property's value as of dune 3f 2016? (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. . ) What is the basis for your estimate of value or your reason for requesting a review? additional sheets as necessary and and supporting documentation� Please attach installed cost, appraisal, etc; , i.e., comparable sales, rent roll, original ATTESTATION. I, the undersigned owner or agent' of the property identified above, affirm that ' and on .� , - ft a she to are true and complete. the statements contained hares r� PP kthc 610 fP- - sic], gna ure Email Address Telephone Number Attach letter of authorization signed by property owner. .7 -44 ea( Date 16 -DPI -AR PR 207-08/1-3 R8947058 1 a I tok CC 4 it JI J 1 a 1 I imammemimmain O I., t— rit °C3IlleaC412 4c.) IIMEIMErimommilmem IMEMMIrisimammmi: a nu; IllaMIMMaa a � � J u ri nW' tri C� C� CJ r9 N r CI N Ci Psi ss? 3 60 ke•";# Via) u VI 1 QO 7; 611 „al , II I -i` za urek 41/4446,O fl bo iwkwes ‘11Le) C a M 3 �mosah bay as ww i vas ask ri Sass V+rls Sabi LI- tuals fS ;L S ssiie s Sissi slas aPhi S dos i larga1 r sada ask sums elbac nab Sim INSIess W H.. IN SSW solos 411 gams HAM sibs slins M�egb sississis Sot R. -:. ACOBSON o -T COMPS LNY PROPERTY TAX SPECIALLSTS LETTER OF AUTHORIZATION Property Address: 1066 County Road 32, Weld, CO Number: Parcel N: 12072020©004, Account No. RS947058 Property Owner Jeffrey To Whom It May Concern: ;hi1ds Property Owner identified above hereby appoints R.N.a: obson & Co. and its associates to represent Property Owner in connection with real estate taxes on the above -referenced property for the years 2017 - 2018 and any prior years. Property Owner: J P rey S. Childs `ramie. Title: Individual Childs 1 yp e Phone: 303.75.1526 Email: ,jeff,child STA71 O1: COLOIt,AOO COUNTY OF Notary Public trunaent was acknowledged before roe this , 20_....._...... yr Commission expires: rcraess nay 1 official seal. rc vo.RHJstcubson.curo 7 2861 Kendrick Streci. Golden, Colorado 104(11 0 Phone r` Fax (303) 834-1110 2O 3-1T-p8L July 21, 2017 Petitioner: CHILDS JEFFREY S 1066 COUNTY ROAD 32 LONGMONT, CO 80504-9609 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.co.weld.co.us 1150 O STREET P.O. BOX 758 GREELEY CO 80632 Agent (if applicable): RH JACOBSON & CO 7238 S SUNDOWN CIR LITTLETON, CO 80120-4268 RE: THE BOARD OF EQUALIZATION 2017, WELD COUNTY, COLORADO NOTIFICATION OF HEARING SCHEDULED Docket #: 2017-2555, AS0097 Appeal #: 2008217097 Hearing Date: 7/27/2017 10:30 AM Account(s) Appealed: R8947058 Dear Petitioner(s): The Weld County Board of Equalization has set a date of JULY 27, 2017, at or about the hour of 10:30 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 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, 2017, 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 obtain the data supporting the Assessor's valuation of your property, please submit a written request directly to the Assessor's Office by fax (970) 304-6433, or if you have questions, call (970) 353-3845. 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 Esther E. Gesick Clerk to the Board Weld County Board of County Commissioners cc: Christopher Woodruff, Assessor Hello