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HomeMy WebLinkAbout20172350.tiffAugust 9, 2017 Petitioner: KEMPER KATHLEEN ANNE 524 NESTING CRANE LN LONGMONT, CO 80504-9306 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 #: 2017-2350 Appeal #: 2008216882 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 R3922605 Stipulated - Approved Stipulated Value $765,760 $675,000 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 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 *e decision of the District Court is further appealed to the Court of Appeals pursuant to C.R.S. Section 39j3-108(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 R3922605 STIPULATION (As To Tax Year 2017 Actual Value) RE PETITION OF : R3922605 NAME: Kathleen and Rodney Kemper ADDRESS: 524 Nesting Crane Lane Longmont, Colorado 80504 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: NC LOT 5 NESTING CRANE PUD 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 $795,760.00 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 $675,000.00 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: Based on further review of comparable. 7. Both parties agree that: ❑The hearing scheduled before the Board of Equalization on at be vacated. ®A hearing has not yet been scheduled before the Board of Equalization. R3922605 1 DATED this 17 day of -30.Y2 i,n�� r(s) o(A ent o Atto ey (assistant) County Attorney for Respondent, Weld County Board of Commissioners Addres _ Address: 'S2 jl�1.7----77A16 egg 1150 "O" Street Le A) er, MON r - (L) go 50 P.O. Box 758 Greeley, CO 80632 Telephone: -d2-- on/ Telephone:(970) 336-7235 6"./271214). County Assssor Docket Number Stip-1.Frm R3922605 Address: 1400 N, 17th Avenue Greeley, CO 80631 Telephone: (970) 353-3845 ext. 3697 2 From: To: Subject: Date: Attachments: weld-cboe@weldgov.com CTB-County Board of Equalization Board of Equalization Appeal Submitted Friday, July 14, 2017 12: 10:15 PM Kemper Prop Valuation Protest2Q17-Q714.xks Appeal Submitted: 12:09 PM on Friday July 14, 2017 Contact Information Supplied: • Contact Name: Kathleen Anne Kemper • Contact Email: coloradohigherground@.gmail.com • Contact Phone: (720) 951 - 3949 • Email Preference: Contact through email Property: R3922605 - 524 NESTING CRANE LN , WELD Legal: NC LOT 5 NESTING CRANE PLED Estimated Value: $640,000 Reason: Finding comparable valuations for properties on this street can be challenging since they are unique. Using the valuation and recent sales of a property on the street, I have created a spreadsheet of the data I reviewd. In a nutshell, all the properties on the street fall in the approximate $150-$200 1 F range while our property is at $324. The appraiser/assessor that worked on my first reduction request for us called and provided great detail on her work and how she arrived at the reduced property assessment. However, when all of us on the street began to discuss and share information, I felt that after reviewing my neighbors as comps, there was a great disparity in the assessments. While I understand that the county puts in a great deal of time in these reviews and applies sophisticated statistical review of properties, I still feel these properties are difficult to compare and requires further review. I respectfully request time to review data once again for my property and understand where this math comes from because not only for me, but the rest of the neighborhood is struggling to understand the method behind the madness. I would infinitely appreciate the opportunity to understand the county process and request a lowered valuation that more appropriately agrees with what I believe to be true. And I would also share what I learn with our neighborhood association. Thank you once again for your consideration Documents 1.) Kemper Prop Valuation Protest2017-0714.xls You have selected the following Date Preferences: July 27, 2017, at 10:30 a.m.. - 12:00 p.m. July 27, 2017, at 2:30 p.m. - 4:00 p.m. July 31, 2017, at 3:00 p.m. - 4:30 p.m. July 26, 2017, at 3:00 p.m. - 4:30 p.m. Kemper Valuation Protest Nesting Crane Lane Address assessed value fin SF bsmt fin SF Sisf Comments 540 $665,066 2156 2344 $148.00 536 $636,617 1940 2995 $213.00 528 $672,000 2042 2042 $164.50 533 $934,301 3210 3210 $146.00 521 $108,245 3805 1517 $202.00 Appraisal $840k in 2016 $158/SF 525 $647,030 3251 N/A $199.00 524 $765,760 2362 no bsmt fin $324.00 Hello