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HomeMy WebLinkAbout20172359.tiffAugust 9. 2017 Petitioner. ROCKY MOUNTAIN TRAINING KENNEL LTD 18519 COUNTY ROAD 3 BERTHOUD. CO 80513-8047 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 # 2017-2359 Appeal #. 2008216880 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 It Decision The Assessment and valuation is set as follows: Actual Value as Actual Value as Set by Determined by Assessor Board R4699786 Stipulated - Approved Stipulated Value $672.879 S540.000 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. 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 ar 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.cous 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. 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 R4699786 STIPULATION (As To Tax Year_2017_ Actual Value) RE PETITION OF : R4699786 NAME: ROCKY MOUNTAIN TRAINING KENNEL LTD ADDRESS: 18519 COUNTY ROAD 3 BERTHOUD,CO 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: 25864E S2NE4 31 4 68 EXC THAT PT N OF HIGH WATER LN OF LAKE (70A MIL) EXC UPRR RES (1R). AKA 18519 COUNTY ROAD 3, BERTHOUD, CO 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 2017: Total $672,879.00 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: Total $540,000.00 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: After further review of sales was able to lower value. 7. Both parties agree that: ®The hearing scheduled before the Board of Equalization on (7/31/17 at (2:30pm) be vacated. R4699786 1 EA hearing has not yet been scheduled before the Board of Equalization. DATED this 31 day of July, 2017. ,v Petitioner(s) or Agen`for Attorney (Assistant) County Attorney Respondent, Weld County Board of Commissioners Addres -7 Address: �_`� / 1150 "O" Street /Greeley, CO 80632 � P.O. Box 758 Telephone: Docket Number Stip-1.E rm R4699786 ? -53s--- ;‘,L6 Telephone:(970) 336-7235 k3okr), County Assessors- L oka Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 353-3845 ext. 3697 2 Christopher M. Woodruff, Weld County Assessor Valuation Report Of Residential Improved Property For County Board of Equalization ROCKY MOUNTAIN TRAINING KENNEL LTD Petitioner vs. Weld County Assessor's Office Respondent Parcel Number: 106131000030 Schedule Number: R4699786 Appeal Number: 2008216880 Date: 31-JUL-17 Time: 3:00 PM Board: 1 Prepared By Vermeda Gerkin Assessor's Office Staff Appraiser Assessor's Indicated Value RESIDENTIAL $672,879 TOTAL: $672,879 Subject Photo General Description and Market Summary Subject Site and Improvements The subject property is located at 18519 COUNTY ROAD 3 in Weld County. The legal description of the property is 25864B S2NE4 31 4 68 EXC THAT PT N OF HIGH WATER LN OF LAKE (70A M/L) EXC U. The Assessor has classified the structure as a Ranch 1 Story home of Fair quality construction. The subject is a Frame Hardboard house constructed in 1963. It has 896 square feet of finished living area above grade. There are 2 bedrooms and 1 bathrooms. The home has a 896 square foot basement with 392 square feet of finish. The outbuilings on the property are used as part of the dog training business. Improvement 2 is a fair quality building, built in 1962, is 3,000 square feet, used as kennel house for the Rodcy Mountain Training Kennel operation. The value of this building is $7,791. 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 $672,879 TOTAL: $672,879 Time Adjusted Sales Prices By law, sales prices are time adjusted to the appraisal date of June 30, 2016. 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. {CRIS. 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 overtime. 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 14 sales and indicates a time adjustment of 1.7995 % per month. NBHa 0DE 3251 FR" Linear = 0.291 1.60— O 1 A0 O dd 1.2 r 1.00 IL O O O O O O O 1 .QQ 5.00 10.00 I 15.00 TRENDM 20.00 25.00 Comparable 1 Comparable 2 Comparable 3 �r 40 Comparable 2 18730 3 CA Subject 18519 COUNTY ROAD Col 0 Cr 36 Cr 34.75 Comparable 1 1132 HIGHWAY 66 t;r . a H y 66 Cr 3 w Cl Cr-#-04 7 ajt f� inctr e°j- Comparable 3 2343 66 HWY 0 Adam E O c C CD a) cc) n -7) Co 'ET UBJ c[ Sri) ��� CO G) 4* >ma CZ O H 2 O Z D C) ID . Za J a w E C) Ct C,) r o_ E U LO r N (0 r r 05/15/2015 05/07/2015 O O COD O CO Lf) N- N- CO CA CO LC) 506474.38 0 O 69 120721300047 106132200078 120729000031 106131000030 0) C3 est iii LJ a a) o CO = CU c CO Z a 6:Lei im 1` 0 0 H a. O r N N C: LO O O CO 00 O O CD CO a) Account Number 2343 66 HWY 18730 3 CR GHWAY 66 a 0 H z 0 O Lf) CO r C3 Street Address LC) N� } S Eft 6,9 Ede b S CI) 0 r r C CO C LL CO N � r r CO C'? LU rCI CD 69 69 69 69 CV 65. 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C) O O O O O 't' O co 09) co t6 0) cc -4--� C3) cc co O co co Bonus Room - Tot SF Land Adjustment r CO CO r ding Adjustment 7791 co 0 co 0 0 (r) N O (N1 LD 4 in Lf) r N. co r In In N•- 7- CI- C; rte: t --- LO .1- 7.- 04 h-- 6.4 LL C/) 0) 4) C. C) ▪ C 'C Cl- CO CO 0) a) a) C) CO C 0) 0) Lai -0 -0 <C C CD `o \ CD O CO N C0 CO CO N LO O C") LC) (.15 O CO gt co (1 L[) U) E La. tea Gross % Adjustment Net % Adjustment LL CO /,C a 0 . a. O C/) C) CO 0 CD • U) • O N. Cr? CQ 0 N-- CV L6 D7 C0) O N Lf) N (Ni N V) N- CO r N r CD N N: ("; 69 CO C) r 031) 69. L Gross % Adjustment O r O N+ �} N N, N-• 00 N CD LL CO CO CU CO LL LL Net % Adjustment LL CO 0) a) as a. {� C/) 0) 0 CC 03 CO Co 7'6; V) : ✓ -D < C From: To: Subject: Date: weld-cboe@weldgov.com CTB-County Board of Equalization Board of Equalization Appeal Submitted Friday, July 14, 2017 3:48:25 PM Appeal Submitted: 03:48 PM on Friday July 14, 2017 Contact Information Supplied: • Contact Name: ROCKY MOUNTAIN TRAINING KENNEL • Contact Email: rtntk@juno.com • Contact Phone: (970) 535 - 4600 • Email Preference: Don't contact through email Property: R4699786 - 18519 COUNTY ROAD 3 , WELD Legal: 25864E S2NE4 31 4 68 EXC THAT PT N OF HIGH WATER LN OF LAKE (70A MIL) EXC UPRR RES (1R) Estimated Value: $380,000 Reason: The assessor I spoke with regarding this said my property had been adjusted for the unusable wetlands, yet when I compare to other properties, this does NOT appear to be the case. I currently have 2 clients wanting to buy my property, both laughed when I told them the supposed "value". My client who is a bank vice president said he could never get anyone a loan for this amount! the $672,879 is completely out of line. and if someone came out today and had to breathe the air smelling of decaying pond muck (due to having no irrigation rights) NO ONE would ever consider buying the property at any price. I tried to add the 2 mobile homes to the protest but was unable to. I protested on the original appeal but received no notification regarding those properties one way or the other. Documents 1.) P1090408.JPG 2.) P1090370.JPG You have selected the following Date Preferences: July 31, 2017, at 3:00 p.m. - 4:30 p.m. July 27, 2017, at 2:30 p.m. - 4:00 p.m. July 27, 2017, at 10:30 an. - 12:00 p.m. July 26, 2017, at 3:00 p.m. - 4:30 p.m. a } Lo i •. t iv I 4 Jib *br``ll , • , • -r- ' i 44. 1 ` 0' f • ,.1 r ♦i • t 1 ,r { P�1 .ya•,. me w 114 pi tirt‘ beat te Atalle 4 ei; �=. ,,,k • I • r 194, ~t V SAM rautilli- Nib • ft i1 j• I r ' r I 4 July 21, 2017 Petitioner: ROCKY MOUNTAIN TRAINING KENNEL LTD 18519 COUNTY ROAD 3 BERTHOUD, CO 80513-8047 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 #: 2017-2359, AS0097 Appeal #: 2008216880 Hearing Date: 7/31/2017 3:00 PM Account(s) Appealed: R4699786 Dear Petitioner(s): The Weld County Board of Equalization has set a date of JULY 31, 2017, at or about the hour of 3:00 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 Hello