HomeMy WebLinkAbout20172396.tiffJuly 28, 2017
Petitioner:
TINKUM PAMELA
508 HAWTHORN ST
FREDERICK, CO 80530-6004
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 #: 2017-2396 Appeal #: 2008216953 Hearing Date: 7/27/2017 2:30 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
R7634299 Deny - Denied in Full
$253,421 $253,421
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
CLERK TO THE BOARD
1150 O STREET
PO BOX 758
GREELEY CO 80632
Petitioner
TINKUM M PAMELA
508 HAWTHORN ST
FREDERICK, CO 80530-6004
U S P TAGE > PITNEY BOWES
re res„ _
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(P .
0000335769JUL 31 2017
Christopher M. Woodruff, Weld County Assessor
Valuation Report
Of
Residential Improved Property
For
County Board of Equalization
TINKUM PAMELA
Petitioner
VS.
Weld County Assessor's Office
Respondent
Parcel Number: 131130410007
Schedule Number: R7634299
Appeal Number: 2000216953
Date: 27-JUL-17
Time: 2:30 PM
Board: 1
Prepared By
Marta Arndt
Assessor's Office Staff Appraiser
Assessor's Indicated Value
RESIDENTIAL $253,421
TOTAL: $253,421
Subject Photo
General Description and Market Summary
Subject Site and Improvements
The subject property is located at 508 Hawthorn St in Frederick. The legal description of the property
is FRE ERE L7 BLK1O COALRIDGE ESTATES.
The subject is a Frame Siding house constructed in 1999. It has 1282 square feet of finished living area
above grade. There are 3 bedrooms and 2 bathrooms. The basement is 1282 square feet and is
unfinished. The garage is 420 square feet The Assessor has classified the structure as a Ranch 1 Story
home of Average quality construction.
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 $253,421
TOTAL: $253,421
3
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. {C.R.S. 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 138 sales and indicates a time adjustment of .876 per month.
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From: Esther Gesick
To: Chloe Rempel
Cc: Chris Woodruff
Subject: FW: Notice of Determination received from Weld County property owner in error
Date: Monday, July 17, 2017 9:32:01 AM
Attachments: Pamela Tinkum Weld County Assessor Notice of Determination.pdf
Chloe,
Please include with the other incoming CBOE appeals for scheduling.
Thank you,
Esther E. Gesick
Clerk to the Board
1150 O Street/P.O. Box 7581Greeley, CO 80632
tel.• (970) 400-4226
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: BM, DOLA [mailto:dola_baa@state.co.us]
Sent: Monday, July 17, 2017 9:28 AM
To: Esther Gesick <egesick@weldgov.com>; Chris Woodruff ccwoodruff@�weldgov.com>
Subject: Notice of Determination received from Weld County property owner in error
Good Morning,
The attached Notice of Determination for Pamela Tinkum was received in our office
July 17, 2017 (postmarked July 10, 2017). We are forwarding it to your office for
action, as it was sent to us in error.
Thank you,
Board of Assessment Appeals
u
0 (303) 864-7710 I F (303) 864-7719
1313 Sherman Street, Room 315, Denver, CO 80203
BAA@state. co. us I www. col orado. goy/ dol a/ baa
NOTICE OF DETERMINATION
Christopher M. Woodruff
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
Date of Notice: 6/3012017
Telephone: (970) 400-3650
Fax: (970) 304-6433
Office Hours: 6:00AM — 5:00PM
' LEGAL
DESCRIPTION/
PHYSICAL
LOCATION
ACCOUNT
NO �
R
TA AREA
R7634299
2017
1450
FRE
506
FREDERICK
CRE
HAWTHORN
L7 ELK1O
o CO
ST
COALRIDGE
ESTATES
TINL�N1
PAMELA
�
508
HAWTHORN
ST
Jr
w
0.
FREDERICK,
CO 80530-6004
0
E
ASSESSOR'S VALUATION
PROPERTY
CLASSIFICATION
ACTUAL
VALUE
PRIOR
TO
ACTUAL VALUE
AFTER
REVIEW
REVIEW
RESIDENTIAL
253A21
253.421
$253,421
i
$253,421
TOTAL
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:
AL0I - Your property has been uniformly valued fo/!owing 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 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):
16 -OPT -AR
PR 207-08/13
R7834299
APPEAL PROCEDURES
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 deriver a copy of both sides of this form to:
veld County Board of Equalization
1150 O Street, P.O. Box 758
Greeley, CO 80631
Telephone: (970) 3564000 ext, 4225
Online: ttp:f/ w.co. eId.co,us/apps/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 a 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 a!1 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, § 39-84O7(2), CRS. 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 D N E of
the following:
Board of AssessmentAppeals
1313 Sherman Street, Room 315
Denver, CO 80203
(303) 866-5880
www.cfola.colorado.govibaa
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, rt shall be deemed to have been timely filed if filed
on the next business day, § 39-41-120(30), , 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.
i
PETITION TO COUNTY BOARD OF EQUALIZATION �
What is your estimate of the property's value as of June 30, 2016? (Your opinion of value in terms of a
spe--,if : oIlar acunt is required for real property pursuant to § 39-3-106(1.5),, ,R. .)
/K -5/;,'t_ e
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, a • •faisO etc
• riot ,---e-te;fr
I
gent1f the property identified above, affirm tha,.tatements contained herein
reto a tru and complete,
igna re Telephone Number
Email Address
1 Attach letter of authorization signed by property owner.
16 -[APT -AR.
PR 207-08/13
R7634299
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July 21, 2017
Petitioner:
TINKUM PAMELA
508 HAWTHORN ST
FREDERICK, CO 80530-6004
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 #: 2017-2396, AS0097 Appeal #: 2008216953 Hearing Date: 7/27/2017 2:30 PM
Account(s) Appealed:
R7634299
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of JULY 27, 2017, at or about the
hour of 2:30 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
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