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Home My WebLink Aboutbocc.res.076.2010APPROVED BY w��" °�'� L� c RESOLUTION �R°OYi ?3 �j'� /� ��D / D FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (J ` { (Section 111 or Section IV must be completed) ry pe i on or abatement or refund filed pursuant to section 39-10.114 shall be aded upon pursuant to the provisions of this section by the board of county commissioners or the assessor, as appropnate, within six months of the date of filing such petition, § 39-1-113(1.7), C.R.S. section Ili: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to E1,000) The commissioners of County authorize the assessor by Resolution No. to review petitions for abatement or re und and to settle by written mutual agreement any such petition for abatement or refund in an amount of one thousand dollars or less per tract, parcel, or lot of land or per schedule of personal property, in accordance with § 39-1-113(1.5), C.R.S. The assessor and petitioner mutually agree to the values and tax abatement/refund of: Tax Year Tax Year Actual Assessed Tax Actual Assessed Original Correctad Abate/Refund Tax Note: The total tax amount does not indude acaued interest, penalties, and fees associated with late and/or delinquent tatt payments, if applicable. Please contact the county Veasurer for full payment information. Petitioner's SignaWre Assessor's or Deputy Assessor's SignaWre Date section iv: Decision of the County Commissioners (Must be completed if Section III does not apply) WHEREAS, The County Commissioners of r��'iGIN County, State of Colorado, at a duly and IawFully called regular meeting held on �J I.S /�, at which meeting there were present the following members: ^ ` Month Day , Year A � � n � ,�—, with notice of such meeti�ig and an of said County an� Ass�ssor _ County Commissioners have carefully co NOW BE IT RESOLVED, That the Board and the petition be (approvea�-approvei to be present having been given to tax er and the Assessor � being presen not presentJ and me ing present of Rres,�nt), and WHEREAS, The said �C ro. �7na�pR /i1�C • Co flerV ed�he �nthm pe i ion, and are fully adwsed in relation thereto, es�— oes not agree) with the recommendation of the assessor �rt en�e ith an abatemenUrefund as follows: Year Assessed Value Taxes Abate/Refund Assessed Valu�] Taxes Abate/Refund Chairperson of the �oard of Couniy�mmissio I, /V� iO County Clerk and Ex-officio Clerk of the Board of County in an for the aforementioned county, do hereby certify that the above and foregoing order is truly record of the proceedings of the Board of County Commissioners. IN WITNESS HEREOF, I have hereunto set my hand and affixed the seal of said County ^' this _�� day of ��I��_ �D/b . l� / Q n ��LOR! Month Year /S�jNA/// ! _ JI /A�.�A County Clerk's Signature Note: Abatements greater than $1,000 per schedule, per year, must be submitted in duplicate to the Property Tax Administrator for review. Section v: Action of the Properly Tax Administrator (For all abatements greater than;1,000) The action of the Board of County Commissioners, relative to the within petition, is hereby ❑ Approved ❑ Approved in part $ ❑ Denied for the following reason(s): ISecretary's Signature Property Tax AdminisVators Signature Date � 15-DPT-P,R No.920-66/O6 R��'11/�=t� OCT t g � PETITION FOR ABATEMENT OR REFUND OF TAXES P County: Pitkin Date Received � � (Use Assessor's or Commissioners' Date Stamp) � Section I: Petitioner, please complete Section I only. Date: October 16, 2009 Month Day Year Petitioner's Name: Warren Oak, LLC Petitioner's Mailing Address: 5s5 South eroadway #200 Denver. CO 80209 City or Town SCHEDULE OR PARCEL NUMBER(S) R00 74 � R004173 State Zip Code PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY 521 McSkimming Road Skimming Lane Petitioner states that the taxes assessed against the above property for property tax year(s) 2007 and 2008 are incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax. Attach additional sheets if necessary.) See Exhibit 1 attached hereto and made an integral part hereof. Petitioner's estimate of value: $ 1,230,000 20( 07 ) and $ 1.230,000 ( 2008 ) Value Year Value Year Petitioner requests an abatement or refund of the appropriate taxes. I declare, under penalty of perjury in the second degree, that this petition, together with any accompanying exhibits or statements, has been prepared or examined by me, and to the best of my knowledge, information and belief, is true, correct, and complete. Daytime Phone Number ( ) ,��},' P ioner' gn; re �/'�j� �✓ !1 Daytime Phone Number ( �3 )157- B4(p5 AgenYs SignaWre' HN'•�Ctr� J. L�a�d6i—t�iv��'o* �t�lin� ��ope�r}„�'iAx $�C[.�O-�iS}S� �Y�G . •Letter of agency must be attached when petition is submitted by an agenf ( If the board of county commissioners, pursuant to section 39-10-114(1), or the property tax administrator, pursuant to section 39-2-116, denies the petition for refund or abatement of taxes in whole or in part, the petitioner may appeal to the board of assessment appeals pursuant to the provisions of section 39-2-125 within thirty days of the entry of any such decision, § 39-10-714.5(1), C.R.S. �1,�� Section II: Original correctad Abate/Refund Assessor's Recommendation (Far Assessors Use Only) Tax Year ��% Tax Year� Actual Assessed Tax Actual Assessed Tax � (� '' _,��g� �� C�€� rU�' .� � u�� -�-- -�.- �- ❑ Assessor recommends approval as outlined above. No protest was filed for the year(s): or (If a protest was filed, please attach a cop� e �Assessor recommends denial for the following reason(s): or �, � .� � � � � � � � �� PROPERTY TAX SPECIALISTS, INC October 16, 2009 Pitkin County Board of County Commissioners c/o Mr. Tom Isaac Pitkin County Assessor 506 East Main Street Suite 202 Aspen, Colorado 81611 950 S. Cherry Street, Suite 320 Denver, CO 80246 Office: 303-757-8865 Fax: 303-757-7691 www.sterlingpropertytaxspecialists.com RE: McSkimming Road (Schedule Nos. R004174 and R004173) (the "Property") Gentlemen: � PETITIONER'S � EXHIBIT � 1 m The undersigned, Sterling Property Tax Specialists, Inc., represents the owner of the Property for the purpose of filing an abatement for the 2007 and 2008 Valuation. A copy of the Letter of Authorization is attached hereto and made an integral part hereof. The Property consists of a residential home consisting of approximately 3,200 sq. ft. built in 1959, and a separate schedule number, which is an adjoining parcel as part of the house. The house and excess land were acquired during the two year study period on September 21, 2004 for total purchase price of $866,666.66. This base year purchase price includes both the excess land and house. During the base period, as well as on January 1, 2007 and lanuary 1, 2008, no additional development was allowed for Schedule No. R004173. This parcel should be considered part of the overall residence at 521 McSkimming Road, and classified as residential also for the purpose of this abatement as it has no separate development potential. Applying a 2% per month upward adjustment to the base year purchase price results in a value for both properties at $1,230,000 (rounded). If a separate allocation is made to the assessor's Schedule No. R004173, it should bear a residential rate and value of no greater than $100,000 of this total for excess land. The house is over 50 years old and has significant obsolescence and deferred maintenance. Based upon the time adjusted value of the subject sale, Petitioner hereby request the Board approve its abatement based on an overall value for the two schedule numbers of $1,230,000. McSkimming Road Page 2 All information contained herein should be considered confidential and not available to any third parties. Respectfully submitted, STERLING PROPERTY TAX SPECIALISTS, INC. By: ��/�� Barry J. Goldstein, President i Sep 29 09 08:48p Warren Coher� Sepiember 28, 2004 9 t �.,<590�4 p.3 LETTER fJF .�.U�'H�R��ATIf}N Sterlir�g Prapertr' Tax Specialists, Inc. 9��0 South Cherry Street, Suite 320 Denver, Colorat}o 8(1246 JtE: 2407 and 200$ Propert3� Tax Assessment Matters Gentlemen: The undersigned, as owner(s) of property located in Pitl:i� County, Colorado. at 52I McSL-�ning �toad, and rnare particularl�T described on rlssessor�s Notice of Valuation, Schedule No(s). See Attached hereby aut3iorizes 5terling Property Tax 5pecialists, Inc. and Barry J. Goldstein, Esq., to act �.s agent on my behaif regarding a11 2007 and 2008 propertg tax assessment matters, and abtain any and all d�cuments relating thereta sn� file any protests neeessary. This Authorization shall be effective as af the date set forth above. Warren ak LLC � r 1 ' , ;: By: F � Name: i ��' �'f t'iI�► �� Title: ,�/I'" .(.�C�— Telephone: 303-733-24� 5 � VVarren Oak, LLC 2007-2008 R004173 R004174 Appraiser Recommendation for Abatement Assessor Generated ❑ Taxpayer Generated ❑ To: Tom Isaac, Pitkin County Assessor From: Wendy Schultz Date: 3/11/10 Petitioner: Warren Oak LLC Schedule #: R004173 Parcel #: 273718100006 The appraiser has comp/eted a review of the referenced property, as of this date, and hereby submits a recommendation as stated be/ow: ❑ Deny ❑ Approve as Submitted ❑ AbatemenURefund Different than requested Abatement for Year: 2007 Data collection period 7/1 /04 — for ear #1: 6/30/06 Assessment Rate: 29% Tax Area: 056 Mill Lev : 29.667 Actual Value this ear: 1,100,000 New Value: 1,100,000 Abatement for Year: 2008 Data collection period 7/1/04 — for ear #2: 6/30/06 Assessment Rate: 29% Tax Area: 056 Mill Lev : 30.701 Actual Value this ear: 1,100,000 New Value: 1,100,000 Assessed Value Tax Amount Assessed Value Tax Amount Original value: $319,000 $ Original value: $319,000 $ Corrected value: $319,000 $ Corrected value: $319,000 $ Refund: $0 $0 Refund: $0 $0 The basis of this recommendation is: The sale for this lot on September 17th, 2004 included several other properties in the same neighborhood, thus making the sale unqualified to represent true market value. As far as our office knows, this vacant land is buildable. The site is steep and located at the end of Skimming Lane in the Aspen Grove subdivision with potential access through the Smuggler Grove/Ardmore subdivision. It has excellent views over the neighborhood. There has been a 50°�0 off adjustment on the site for several years to take into account the access and steepness issues — this is half off neighboring lot values. The site is zoned in the County as R-15B for 4,580 square feet (sq ft) plus 1 sq ft for each additional 100 sq ft in lot area, so this lot has available FAR of 4,692 sq ft. Comparable 1— R004175 is down the street from the subject, next to the cemetery with very limited views. Comparable 2— R013303 is similar to the subject with its views and access issues. Comparable 3 — R004389 has similar access issues and is on the river with a superior location from the subject. Comparable 4— R019134 is closer to downtown Aspen, is much smaller in lot size, and has superior access. Our value of the subject was $1,100,000 for 2007 and 2008 and comparables on the East side are all higher. 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O W N � •' 2 a � N Q 7 � '�tI� � N � g�j � C G O W � " C � N � $°'_'-0��° m t� � 1�C O {p aQ ; C p y � � V W C� m C � 2 a �� c Q� � n m 3 -� b C a � T m m C m � � � L � sFW�;�oYW Z � c�i t+i � Q .� U a 3 w � .O P, � C O N � O Q N i' w i° e � � � , � � � �.�. .� � z o r M O Y �ii d C � .� 3 � � � g N N R � � W W � � € � o � � � �o M�1 d oo „�_, y�� °� � (�] cn V V 'G O o ;� � �' fA U � �~ O N Fi Q on �i �'� �o ,y+ V o °�° a� �° � %� � � O � .r. 0. �� NOTICE OF DETERMINATION ON PETlTION FOR ABATEMENT OR REFUND OF TAXES BOARD OF COUNTY COMMISSIONERS PITKIN COUNTY, COLORADO Date: June 16, 2010 Petitioner: Warren Oak, LLC*** 595 South Broadway #200 Denver, Colorada 80209 Schedu{e No. R004173 Dear Petitioner(s): Pursuant to CRS 39-10=114, you have requested that the Board of County Commissioners (BOCC) consider your petition for abatement ar refund of taxes • At a meeting held on June 15, 2010, it was the decision of the BOCC to : � Approve abatement as requested � Approve a partial abatement � Deny the petition for abatement Assessor's valuation: BOCC amended valuation: $ $ • Further appeal procedure: If the Board of County Commissioners (CRS 39-10-114(1)) or the state property tax administrator (CRS 39-2-116) denies the petition for refund or abatement of taxes in whole or in part, the petitioner may appeal to the 8oard of Assessment Appeals (1313 Sherman St, Room 315, Denver, CO 80203, 303-86&5880) pursuant to the provisions of CRS 39-2-125 (b) and (c) within 30 days from date of the BOCC decision. For further infarmation regarding the Board of Assessment Appeals you can visit their website @http://www.dola.calorado.gov/baa. • Refund, if appficabte: If an abatement petition was approved in full or in part, the assessor will adjust his records according4y and the treasurer will process a refund if the taxes were previousfy paid. '""" copy to Barry Goldstein, President Sterling Property Tax Specialists, Inc. 950 S. Cherry Street, Suite 320 Denver, Colorado 80246 g�bocc�boe�abatementdenialnotice2010.doc