HomeMy WebLinkAbout20162275.tiffAugust 5, 2016
Petitioner:
STUTZMAN MARK V
990 HOME FARM CIR
WESTMINSTER, CO 80234-1739
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 2016, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket #: 2016-2275 Appeal #: 2008211201 Hearing Date: 8/4/2016 9:00 AM
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
2016.
The Assessment and valuation is set as follows:
Actual Value as Actual Value as
Account # Decision Determined by Assessor Set by Board
R6787729 Adjust - Denied in Part $67,500 $54,750
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
020!10 - ot2 7 ��
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
e lf
Al
2016-2137
R6787706
UNITZ LLC
967
$87,030
$70,591
$73.00
A3
2016-2137
R6787708
UNITZ LLC
1,000
$90,000
$73,000
$73.00
A5
2016-2137
R6787710
UNITZ LLC
1,000
$90,000
$73,000
$73.00
A6
2016-2137
R6787711
UNITZ LLC
1,000
$90,000
$73,000
$73.00
A8
2016-2137
R6787713
UNITZ LLC
1,000
$90,000
$73,000
$73.00
A9
2016-2137
R6787714
UNITZ LLC
1,000
$90,000
$73,000
$73.00
A10
2016-2137
R6787715
UNITZ LLC
1,100
$99,000
$80,300
$73.00
All
2016-2137
R6787716
UNITZ LLC
1,000
$90,000
$73,000
$73.00
Al2
2016-2137
R6787717
UNITZ LLC
1,100
$99,000
$80,300
$73.00
A13
2016-2137
R6787718
UNITZ LLC
1,000
$90,000
$73,00O
$73.00
B3
2016-2137
R6778809
UNITZ LLC
1,000
$90,000
$73,000
$73.00
B6
2016-2137
R6778812
UNITZ LLC
1,000
$90,000
$73,000
$73.00
B9
2016-2137
R6778815
UNITZ LLC
1,000
$90,000
$73,000
$73.00
B10
2016-2137
R6778816
UNITZ LLC
1,100
$99,000
$80,300
$73.00
B11
2016-2137
R6778817
UNITZ LLC
1,000
$90,000
$73,000
$73.00
C3
2016-2137
R6787723
UNITZ LLC
1,125
$101,250
$82,125
$73.00
C5
2016-2137
R6787725
UNITZ LLC
1,125
$101,250
$82,125
$73.00
C6
2016-2137
R6787726
UNITZ LLC
1,125
$101,250
$82,125
$73.00
C7
2016-2137
R6787727
UNITZ LLC
1,500
$135,000
$109,500
$73.00
C8
2016-2137
R6787728
UNITZ LLC
1,500
$135,000
$109,500
$73.00
C10
2016-2137
R6787730
UNITZ LLC
750
$67,500
$54,750
$73.00
C12
2016-2137
R6787731
UNITZ LLC
1,125
$101,250
$82,125
$73.00
C15
2016-2137
R6787733
UNITZ LLC
1,125
$101,250
$82,125
$73.00
C17
2016-2137
R6787735
UNITZ LLC
750
$67,500
$54,750
$73.00
C18
2016-2137
R6787736
UNITZ LLC
750
$67,500
$54,750
$73.00
D10
2016-2137
R6778829
UNITZ LLC
730
$65,700
$53,290
$73.00
D12
2016-2137
R6778831
UNITZ LLC
1,125
$101,250
$82,125
$73.00
D14
2016-2137
R6778833
UNITZ LLC
1,125
$101,250
$82,125
$73.00
D15
2016-2137
R6778834
UNITZ LLC
1,125
$101,250
$82,125
$73.00
D16
2016-2137
R6778835
UNITZ LLC
1,125
$101,250
$82,125
$73.00
D18
2016-2137
R6778837
UNITZ LLC
750
$67,500
$54,750
$73.00
$2,344,906
B12
2016-2265
R6778818
JOHNSON BILLY DON
1,100
$99,000
$80,300
$73.00
B8
2016-2266
R6778814
GALLARDO DEAN E
1,000
$90,000
$73,000
$73.00
Cl
2016-2267
R6787721
B C PROPERTIES LTD
750
$67,500
$54,750
$73.00
D17
201G-2272
R6778836
GYPIN FAMILY TRUST
1,125
$101,250
$82,125
$73.00
D11
2016-2273
R6778830
BELICA ROBERTS
1,125
$101,250
$82,125
$73.00
D6
2016-2274
R6778825
DAY PETER
1,125
$101,250
$82,125
$73.00
C9
2016-2275
R6787729
STUTZMAN MARK V
750
$67,500
$54,750
$73.00
B4
2016-2276
R6778810
SEVERINI DAVID M
1,100
$99,000
$80,300
$73.00
D5
2016-2277
R6778824
MCGLASHAN MARK D
1,125
$101,250
$82,125
$73.00
C4
2016-2278
R6787724
GARAGE PROPERTIES LLC
2,250
$202,500
$164,250
$73.00
D8
2016-2279
R6778827
GYPIN FAMILY TRUST
1,125
$101,250
$82,125
$73.00
D13
2016-2288
R6778832
RIDILLA JOHN R
1,125
$101,250
$82,125
$73.00
NOTICE OF DETERMINATION
Christopher M. Woodruff
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
Date of Notice: 6/30/2016
Telephone: (970) 353-3845
Fax: (970) 304-6433
Office Hours: 8:00AM — 5:00PM
ACCOUNT NO.
TAX YEAR
TAX AREA '
LEGAL DESCRIPTION/ PHYSICAL LOCATION
R6787729
2016
3271 I
UNIT C9 BLDG C GARAGE UNITZ AT DACONO CO
NDOS PH II
PROPERTY OWNER
STUTZMAN MARK V
990 HOME FARM CIR
WESTMINSTER, CO 80234-1739
RECEIVE
C
151 MT ELBERT AV C9
DACONO , CO
WELD
COMMISSIONEP
COUNTli
PROPERTY CLASSIFICATION
ASSESSOR'S VALUATION
ACTUAL VALUE PRIOR TO
REVIEW
I ACTUAL VALUE AFTER
REVIEW
COMMERCIAL
67,500
67,500
$67,500
$67,500
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:
CM07 - State law defines residential improvements as a building or that portion of a building,
designed for use as a place of residency by a person. No adjustments have been made.
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):
2016-2275
16-DPT-AR
PR 207-08/13
R6787729 10610163
APPEAL PROCEDURES
County Board of Equalization Hearings will be held from
August 18t through August 5th 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, P.O. Box 758
Greeley, CO 80631
Telephone: (970) 356-4000 ext, 4225
Online: http://www.coweld.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 — 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
1313 Sherman Street, Room 315
Denver, CO 80203
(303) 866-5880
www,dola.coloraado.govibaa
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.
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, it shall be deemed to have been timely filed if tiled
on the next business day, § 39-1-120(3), C.R.S.
PETITION TO COUNTY BOARD OF EQUALIZATION
What is your estimate of the property's value as of June 30, 2014? (Your opinion of value in terms of a
specific dollar amount is required for reRI property pursuant to § 39-8-106(1.5),. C.R.S.)
17‘7/S75- $ (nx / 5-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, appraisal, etc.)
(1114 ig 1-C4 71423 -
ATTESTATION
I, the undersigned owner of agent' of the property identified above, affirm that the statements contained herein
on any attachm hts hereto are true and complete.
(qrr ,f...9L'r?�_ i h24,ou 7WWe133�3' ' O7 ` 1
Signature__ Telephone Number Date
fiz.co) (it l ? 6.0,4i^L,
Email Address
1 Attach letter of authorization signed by property owner
16 -DPI -AR
PR 207-08/13
R6787729 /0610163
Unitz, LLC
1571 Carlson Avenue
Erie, CO 89516
July 14, 2016
Weld County Board of Equalization
1150 O Street, P.O. Box 758
Greeley, CO 80631
RE: Appeal of Assessed Value/Classification
Dear Board:
We are writing this letter to appeal the 2016 Notice of Determination for Unitz, LLC, located at
151 Mt. Elbert Avenue, Dacono, CO 80514. We would like to appeal the Assessor's decision of
both the classification and the value.
First, this garage storage (Maxi -Storage) product is fairly new and is of such a type that it fits
under the "Residential Improvements" section more than as Commercial Property. These types
of facilities are becoming more popular due to increased demand from those wishing to store
their collector cars, RY's, boats and other personal property in a secure off -site location because
their home situations will not accommodate the size or security needed for certain types of
property. This product is especially driven by residential homeowners' associations due to the
stringent codes and regulations. In most cases, RVs, boats, trailers, ATV's, snowmobiles, small
campers, etc. cannot be stored in plain sight or on an adjacent street to any residence due to HOA
declarations. At the very least, some homeowners may be able to store at their residence but
only for a limited amount of time (i.e. 48 hours, 3 days, etc.). If one had enough land to
construct a pole barn at their place of residence, the pole barn would be classified as part of their
residential usage. This product is driven by residential storage constraints, which explains why
we feel this product should fall under the residential classification. C.R.S. Section 39-1-102
defines "Residential Improvements" as also including "buildings, structures, fixtures, fences,
amenities, and water rights that are an integral part of the residential use". We feel that this
product fits in under this term; however, the county assessors argue that this term only includes
buildings that would be on a contiguous parcel of land to a residence. In reality, this product is
an extension of one's residence, just not on a contiguous parcel of land to their residence.
Second, the County Assessor's assessed value of each individual garage is based solely on the
sales approach. Based on the fact that garageUnitz is predominantly a rental facility, we would
argue that a blended approach to valuation (sales approach and income approach) should be used
to determine an appropriate valuation at this location. In 2013, Weld County agreed to this
formula with us based on the presence of a significant number of rental units at this facility.
Therefore, we feel that a precedence was set. We have attached a calculation of the value per
square foot based on the same blended approach that was previously agreed to by Weld County
using the rental activity data during the period in question. Under this blended approach on the
attached spreadsheet, the value per square foot would be $61.54.
Based on the commercial classification of this product and the commercial tax rate of 29%, the
tax assessed at the current valuation of $90,000 would be $3,641 for a 1,000 square foot garage
that is used to store personal household goods and vehicles. This equates to a per square foot
real estate tax of $3.64 per foot. Based on the garageUnitz rental information attached, the
average rental income received per square foot is $5.54 per foot for units rented for residential
storage purposes. It is inequitable and not in good conscience to assess taxes of $3.64 per square
foot on a product that it producing $5.54 per square foot in gross rental income. There is a
fairness issue at work here. If a consumer owns or rents a garage and stores personal property,
regardless if it is contiguous or not, it is a residential improvement that should be assessed at the
residential tax rate.
Finally, this protest comes in an intervening even year. In accordance with C.R.S. 39-5-121,
"For the years that intervene between changes in the level of value, if the difference between the
actual value of such land or improvements in the previous year and the actual value of such land
or improvements in the intervening year as set forth in such notice constitutes an increase in
actual value of more than seventy-five percent, the assessor shall mail together with the notice an
explanation of the reasons for such increase in actual value". This notice of explanation was
not included with the Notice of Valuation as required by the Colorado Revised Statutes. In the
case of these units, the Notice of Valuation increased more than 136% during the intervening
year. By not mailing the explanation with the Notice of Valuation, the County Assessor was in
violation of Colorado Law. Based on this section of the Colorado Revised Statutes, it is our
opinion that the valuation can't exceed an increase of more than 75% if an explanation is not
mailed with the Notice of Valuation.
We would like this letter to be made part of the record of the hearing. We appreciate your
consideration with respect to these matters. Please feel free to contact me at (303) 908-0561 if
you have any further questions.
Sincerely,
John R. Ridilla
Aric T. Hilmas
Managing Members
Unitz, LLC
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July 22, 2016
Petitioner:
STUTZMAN MARK V
990 HOME FARM CIR
WESTMINSTER, CO 80234-1739
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 2016, WELD COUNTY, COLORADO
NOTIFICATION OF HEARING SCHEDULED
Docket #: 2016-2275, AS0094 Appeal #: 2008211201 Hearing Date: 8/4/2016 9:00 AM
Account(s) Appealed:
R6787729
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of AUGUST 4, 2016, at or about the
hour of 9:00 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, 2016, 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
4.z;C,e
Esther E. Gesick
Clerk to the Board
Weld County Board of County Commissioners
cc: Christopher Woodruff, Assessor
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