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HomeMy WebLinkAbout20172274July 31, 2017 Petitioner: PETTUS HILLIARD 214 N 53RD AVENUE CT GREELEY, CO 80634-4258 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): RE: THE BOARD OF EQUALIZATION 2017, WELD COUNTY, COLORADO NOTICE OF DECISION Docket #: 2017-2274 Appeal #: 2008216895 Hearing Date: 7/31/2017 1:30 PM 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 R8478100 Deny - Denied in Full $412,119 $412,119 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, 1<,r+A Esther E. Gesick, Clerk to the Board Weld County Board of County Commissioners and Board of Equalization Cc: Christopher Woodruff, Weld County Assessor Christopher M. Woodruff, Weld County Assessor Valuation Report Of Residential Improved Property For County Board of Equalization PETTUS HILLIARD Petitioner VS. Weld County Assessor's Office Respondent Parcel Number: 09 5903218005 Schedule Number: R8478100 Appeal Number: 2008216895 Date: 31-JUL-17 Time: 1:30 PM Board: 1 Prepared By Duane Robson Assessor's Office Senior Appraiser Assessor's Indicated Value RESIDENTIAL $412,119 TOTAL: $412,119 Page 1 of 7 Subject Photo General Description and Market Summary Subject Site and Improvements The subject property is located atN 214 53RD AVENUE CT in GREELEY. The legal description of the property is gr 2frgkf L5 BLK7 Forest Glen at Kelly Farm 2nd Fg The subject is a Frame Siding house constructed in 2004. It has 1849 square feet of finished living area above grade. There are 4 bedrooms and 3 bathrooms. The basement is 1849 square feet with 1386 square feet of finish. The garage is 906 square feet The Assessor has classified the structure as a Ranch 1 Story home of Good quality construction. Page 2 of 7 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 30th, 2016. 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, 2016. When appropriate, all sales are to be time adjusted to the appraisal date of June 30th, 2016. Although the appraisal date is June 30, 2016, the physical characteristics are reflective of the property as of January 1, 2017. 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, 2016 is: Assessors Indicated Value RESIDENTIAL $412,119 TOTAL: $412,119 Page 3 of 7 Time Adjusted Sales Prices By law, sales prices are time adjusted to the appraisal date of June 30, 2015. An adjustment for time is made if during the sales collection period of January 2015 to June 30, 2016 the sale prices of properties have appreciated or depreciated due to inflation or deflation. We refer to the adjustment as a `time' adjustment, although it is market conditions that are changing over time that creates the need for the adjustment. If market conditions have not changed, no adjustment is required even though considerable time may have elapsed. { C.R. 5. 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 151 sales and indicates a time adjustment of .556 per month. .6U SALESRATIO 1.40- 1.00- .80 O oD O n O a B a o O 8 O O O O a a O O O O § 8 g o O O O O a O 0 O C O O O O O C C O O OO U O O a O O Fla Linear = Q.14B I .00 a 5.00 Page 5 of 7 I I 15.00 TIMEINTV EINTV I 20.00 I 25.00 Comparable 1 Comparable 2 Comparable 3 Page 4of7 Page 6of7 E O CD a) -7) cc) n C O co 'ET UBJ c[ Sri) C G) 1* >ma CZ O ia 2 O D c) ID IJ Za J a w E C) ct r o_ E U a) • U) 09/30/2015 O CN s0 0 r 09/21/2015 O Cr 0 CO O CO 04 41- Tt T1' 0 Cr O r 03 0) Cr) C'') 0 CD C LC) n LC) r C' CD O 0)5 095903218005 095903215003 095903220006 095903218005 C) C) est C2 ii _c2 a) CU CU = � c CO z a 6:Lei 0 0 CD < t CO cc E {CS G 0 I- CL O r Co CO C� CO a CO CO CO Q r CO vcr CO Account Number N21453AVCT 5410 B ST LC? r z D z W J: r CV Street Address O CO 0 0 0 0 0 0 0 Cr O CD 0 O CD Cr 0 0 0 0 S te- 69 69. 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The earliest I can meet with you is August 18. Please arrange an appointment anytime during that day. Thanks Sent from my iPhone On Jul 27, 2017, at 3:39 PM, Cheryl Hoffman <choffman@weldgov.com> wrote: Please see attached. Cheryl Hoffman Deputy Clerk to'the Board Weld County Clerk to the Board Office 1150 O Street Greeley, CO 80631 970.400.4227 <image001.jpg> Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. <R8478100 - PETTUS.pdf 1 From: Cheryl Hoffman To: "HILLIARD PETTUS" Cc: Fsther Gesick; Chloe Remoel Subject: RE: Notice of Hearing Date: Monday, July 24, 2017 8:29:00 AM We have rescheduled your hearing fo onday, 07/31/17 at 1:30-3:00. Cheryl Hoffman Deputy Clerk to the Board Weld County Clerk to the Board Office 1150 O Street Greeley, CO 80631 970.400.4227 Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. From: HILLIARD PETTUS [mailto:pettus4@msn.com] Sent: Friday, July 21, 2017 7:23 PM To: Cheryl Hoffman <choffman@weldgov.com> Subject: Re: Notice of Hearing We are out of town in San Diego California during that day and this will need to be rescheduled please choose and alternate date and email me back thank you. Hilliard pettus Sent from my iPhone On Jul 21, 2017, at 4:53 PM, Cheryl Hoffman <choffmanftweldgov.com> wrote: Please see attached. Cheryl Hoffman Deputy Clerk to the Board Weld County Clerk to the Board Office 1150 O Street Greeley, CO 80631 970.400.4227 <i mage001.j pg> Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. <R8478100 - PETTUS.pdf> 2/tf okrif &J,g9 /FrJ cyj-' ()mica County 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 O Street, PD. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 a t, 4225 A EECEI V ED JUL 1 3 2017 Online: http://www.co,weld.o.usjaPPsicbo_ei WELD COUNTY To preserve your appeal rights, your Petition to the County Board of E bla�i�� 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 1 -31 - Sherman Street, Room 315 Denver, CO 80203 (303) 866-5880 www..dola.colorad o.,iov/baa aind&n,gArbitration or 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, ,sc 39-1420(3), C.R.S. District Court Contact the District Court in the County where the property is located. See your local telephone book for the address and telephone number. • nIt?N:7fl CQuIiTY 80ARD Of �4iJALitTl. What is our estimate of the property's value as of June 30, 2016? (Your opinion of value in terms of a spe c Ilar oy t is required for real property pursuant to § 39-8-106(1.5), C.R.S.) at is t he basis for your estimate of value or your reason for requesting a review? (Please attach additional sheets as necessary and any s «portin • ' ocumentation, ., compara'le sales, rent roll, original installed cost, app, . i al, etc.) a Zia ~ n t .ia r the undersigned owner or agent1 of the property identified above, affirm that the statements contained herein an 1 Signature 4 mail ddress attac is are true ancomplete. ,3117L Telephone Number Attach letter of authorization signed by property owner. Date 16--DPT-AR PR 207-08/13 R8478100 2017-2274 July 1, 2017 Weld County Assessor 1400 North 17th Avenue Greeley, Colorado 80631 To whom it may concern: RECEIVED JUL 0 5 2017 WELD COUNTY ASSESSOR GREELEY, COLORADO I received a 2017 Real Property Valuation on my current residence. I disputed the residential current tax which was valuated $108,686.00 higher. This was for account number R8478100 Property Address/Description - GR 2FRGKF LS BLK 7 Forest Glen at Kelly Farm 2 nd FG. We are still disputing this and have heard nothing back on this disputed 2017 Real Property Notice of Valuation. This will serve as a formal written appeal with the County Board of Equalization. Please provide further information on this dispute as soon as possible. Thank you OtivwL / Hilliard D. Pettus /41741A R. Pettus 7///o7 July 11,2017 Christopher M. Woddruff Weld County Assessor 1400 17th Avenue Greeley, Colorado 80631 To whom it may concern: This is the second letter I have written disputing the Assessor's valuation of my property. I am still in dispute of this amount. I need you to provide a copy of the Colorado law you claim to have used to place a value on my property. I will also require a listing of at least 10 properties that you claim are similar to mine and sold during 2015/2016 time period. This is certainly not an unreasonable request The burden of proof of what you are claiming lies with your office. It is unrealistic to claim that the value on our property has increased by over $100,000.00 in this short period of time, thus this will need to be clearly proven. I am exercising my right to appeal for further consideration. Please find the completed Notice of Determination enclosed. Pettus Milliard D. Pettus a fia July 21, 2017 Petitioner: PETTUS HILLIARD 214 N 53RD AVENUE CT GREELEY, CO 80634-4258 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): RE: THE BOARD OF EQUALIZATION 2017, WELD COUNTY, COLORADO NOTIFICATION OF HEARING SCHEDULED Docket #: 2017-2274, AS0097 Appeal #: 2008216895 Hearing Date: 7/26/2017 1:30 PM Account(s) Appealed: R8478100 Dear Petitioner(s): The Weld County Board of Equalization has set a date of JULY 26, 2017, at or about the hour of 1:30 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, 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 July 24, 2017 Petitioner: PETTUS HILLIARD 214 N 53RD AVENUE CT GREELEY, CO 80634-4258 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): RE: THE BOARD OF EQUALIZATION 2017, WELD COUNTY, COLORADO NOTIFICATION OF HEARING SCHEDULED Docket #: 2017-2274, AS0097 Appeal #: 2008216895 Hearing Date: 7/31/2017 1:30 PM Account(s) Appealed: R8478100 Dear Petitioner(s): The Weld County Board of Equalization has set a date of JULY 31, 2017, at or about the hour of 1:30 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, 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 Ltde..2 { Esther E. Gesick Clerk to the Board Weld County Board of County Commissioners cc: Christopher Woodruff, Assessor Hello