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Home My WebLink Aboutbocc.res.103.2011A�' � � �v� � �Y m � �-� �� ✓ R��/'s �,,, U��N FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY f� �� ,ry�y � !� t,� / (Section III or Section IV must be completed) / 1 / �l%� ��Ge pe1it�n for abatement or refund filed pursuant to § 39-10-114, C.R.S. shall be acted upon pursuant to the provisions of this section by the # Board of County Commissioners or the Assessor, as appropriate, within six months of the date of filing such petition, § 39-1-113(1.7), C.R.S. ( � � ��,a 1��i�: i � � i Section lu: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to 510,000) The Commissioners of County authorize the Assessor by Resolution No. to review petitions for abatement or refund and to settle by wntten mutual agreement any such petition o�- abatement or refund in an amount of $10,000 or less per tract, parcel, or lot of land or per schedule of personal property, in accordance with § 39-1-113(1.5), C.R.S. The Assessor and Petitioner mutually agree to the values and tax abatemenUrefund of: Tax Year Actual Assessed Original Corrected AbatelRefund Tax Year Tax Actual Assessed Tax Note: The total tax amount does not inGude accrued interest, penalties, and fees associated with late and/or delinquent tax payments, if aaplicable. Please contad the County Treasurer for full payment information. Petitioner's Signature Assessor's or Deputy AssessoPs Signature Date Date section iv: Decision of the County Commissioners (Must be completed if,Section III does not apply) WHEREAS, the County Commissioners of �' `�ITK � County, State of Colorado, at a duly and lawfully called regular meeting held on ��/�_/ %/ , at which mee�ing there were present the following members: �r ' ont C�av Year l 7 .,1 � ,) � � 3 �"1 � with n of such meeting and an o portunity to be present having been given to the Petitioner and the Assessor of said County and Assessor �i'PvF' %��i /�F'� . eing presen -not present) and '1� �/ Nam Petitioner <� i,'�:,r}/ti //1l°� LG' Y being presenf not present), and WHEREAS, the said County Commissioners have carefully considered the within petition, and are fully advised in relation thereto, NOW BE IT RESOLVED, that the Boar _ a rees does not agree) with the recommendation of the Assessor and the petition be (approved-�pproved in p�-denied) with an abatemenUrefund as follows: �r,c C% � C � t3.? u � �� <��y 1 1vc. �;� ��7, l � �v� � � �"7. yPa� a.csessed Vafue Taxes Abate/Refund Year y� Assessed Value T A e/Refund / � Chairp rson of the Board of County ommissioners' Signature �, ' ��- �' ` County Clerk and Ex-officio Clerk of the Board Counry Commi � in n o the a orementioned county, do hereby certify that the above and foregoing order is truly copi �mh�t� recor of the proceedings of the Board of County Commissioners. Q.ti� �`'� IN WITNE$SyVHEREOF, ave hereunto set my hand and affixed the seal of said County � SEi� this ��✓ day of 1�-L'�Y' -4�!, , G`� /� . �� i � Month Year / � ' , j�� Gount�r.Llack=s�eFDeputy County Cle ppuf�2 Note: Abatements greater than $10,000 per schedule, per year, must be submitted in duplicate to the Property Tax Administrator for review. Section V: Action of the Property Tax Administrator (For all abatements greater than E70,000) The action of the Board of County Commissioners, relative to this abatement petition, is hereby ❑ Approved ❑ Approved in paR $ ❑ Denied for the following reason(s): Secretary's Signature No. 920-66/11 Property Tax Administrator's Signature Date 0 / W � t1C X O CV � s^e; ?�.� � � � � U � Z V� �a 2 �� PETITION FOR ABATEMENT OR REFUND OF TAXES County: �1�� t P( Section I: Petitioner, please complete Section I only. Date: / � � 9 '� �� Month Day Year Petitioner's Name: �� Petitioner's Mailing Address: City or Town �l�.aYC�ls State (Date Received CEtVED Use Assessor's or Commissioners' Date Sta Zip Code S�� 2 0 2U11 pITKIN COUNTY SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADQRESS OR LEGAL DESCRIP ON F ROPER ►e � 2 a9 030�� oiT2 �r� �ro�,canQ ,��s� o S�G23 7 �.ot 8-/a Petitioner requests an abatement or refund of the approp na�te taxes and states that the taxes assessed against the above property for property tax year(s) 2 O and ZU/� are incorrect for the following reasons: (Briefly describe why the taxes have been levied erroneously or illegally: whether due to erroneous valuation, irregularity in levying. clerical error or overvaluation. Attach additional sheets if necessary.) ��tu.a.c. �qva,�e �'oo�a.�.e � s ��-�� S� ��. , �'oT r, zoo �--�, � s �r 5�� (,k ��55e 55o r s r-.�cords � � Petitioner's estimate of value: $ (.%�1.� and $ �Q) V ue Year alue Year 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 tr , correct, and complet . �_ Daytime Phone Number �//%) % �lJ `/ / (/v Petitioner's S n ur gy Daytime Phone Number ( 1 AgenYs Signature* "Letter of agency must be attached when petition is submitted by an agent If the Board of County Commissioners, pursuant to § 39-10-114(1), C.R.S., or the Property Tax Administrator, pursuant to § 39-2-116, C.R.S., denies the petition for refund or abatement of iaxes in whole or in part, the Petitioner may appeal to the Board of Assessment Appeals pursuant to the provisions of § 39-2-125, C.R.S., within thirty days of the entry of any such decision, § 39-10-114.5(1), C.R.S. Section 11: Original Corrected Abate/Refund Assessor's Recommendation (For Assessor's Use Only) Tax Year Tax Ysa� Actual Assessed Tax Actual Assessed Tax ❑ Assessor recommends approval as outlined above. If the request for abatement is based upon the grounds of overvaluation, no abatement or refund of taxes shall be made if an objection or protest to such valuation has been filed and a Notice of Determination has bee� mailed to the taxpayer, § 3&10-114(1)(a)(I)(D), C.R.S. Tax year: Protest? ❑ No ❑ Yes (If a protest was filed, please attach a copy of the NOD.) Tax year: Protest? ❑ No ❑ Yes (If a protest was filed, please attach a copy of the NOD.) ❑ Assessor recommends denial for the following reason(s): � or �• Appraiser Recommendation for an Abatement Assessor Generated ❑ Taxpayer Generated � To: Tom Isaac, Pitkin County Assessor From: Steve Miller Date: October 17, 2011 Petitioner: Susan S. McCoy Schedule #: R-7707 Parcel #: 272929303039 The appraiser has completed a review of the referenced property, as of this date, and hereby submits a recommenda#ion as stated below.� ❑ Deny ❑ Approve as Submitted C�Abatement/Refund Different than requested Abatement for Year: 2009 Data collection period July 1, 2006 — for ear #1: June 30, 2008 Assessment Rate: 7.96 % Tax Area: 040- JT12RRAGID- 040 Mill Lev : 53.098 Actual Value this ear: $ 255,900 New Value: $ 244,600 Abatement for Year: 2010 Data collection period July 1, 2006 — for ear #2: June 30, 2008 Assessment Rate: 7.96 % Tax Area: 040- JT12RRAGID- 040 Mill Lev : 53.290 Actual Value this ear: $ 255,900 New Value: $ 244,600 Assessed Value Tax Amount Assessed Value Tax Amount Original value: $ 20,370 $ 1,081.60 Original value: $ 20,370 $ 1,085.52 Corrected value: $ 19,470 $ 1,033.82 Corrected value: $ 19,470 $ 1,037.56 Refund: $ 900 $ 47.78 Refund: $ 900 $ 47.96 The basis of this recommendation is: Corrected square footage per measurement and inspection with owner on October 14, 2011, resulting in a value of $244,600. This value is supported by comparable sale (see attached). Chief Appraiser Approval: Assessor Approval: �,1 �, o � o o � '"}`{.�e. �"� � N� 6�9 69 � 64 O � 6�9 � � �1 O 5� �� :.�'.M1 [� � V � O � vi O � �' Q � � C�/1 � � .N-i 5i0i9 6�9 N � - � a � � � `� �' �` � � � � � ^•=: ,n E., � + �� O N ai � Q�r � 0�1 ts�, � `� sar� p v � iG � � � N "' ;� -?.� � ` t i�' c�C O � � � �y � O � S' '`} \ � ._, - I t� � � Q N !7 .y p f'--' �l 1 �� N v� v t� o 00 �1 � o U G�1] o W � cG `° °`y° 'c O �' \� � � U N M L. O A O O U�� N O U �- . _ ' ' -„9. O V�i 7 6��9 4�9 � 69 � ,_v'., � 0 � � .•�i � '�T' � t� � cV O �D �n � r�l ��:tt � � O O N � M ��. -�. �. 7. � .. �J �� "5 bM9 6M4 � 5R 6MA 64 � Y9 � ? � � � � -- � : bF� ' �w �� + , : ; �� z t�a � , , � � � . °a `' W z , , � � _ '� �'a � : M � �Q O � � �� : �Nx Q� �' � o � ; .�, i o a z g ��J" > o �,; � a�� gi: e3 T �p� N ^ V] O O �:' a�� e� Wy N [�/� � r�r O� O+ � p �1 . y� �' O� Q N W M � O�i T 7� J-.. 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C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..............,....•.l�"�Y°.,;�......�................�.......•...................� ............................:.................................................... ................................................................................. ................................................................................. ...................,. ..................................................:......, ................................................................................ o ............................................................................ ...� .................................................................................. ::::�::::�::::�::::�::::�::::�::::�::::�::::�::::�::::�::::�::::�::::�::::�::�1�� Why Time Trending is Done Colorado statutes [39-1-104 (10.2) (a) C.R.S.] require all county assessors to analyze sales data to see what differences, if any, there are between the market conditions at the time of a comparable sale and the market conditions at the valuation date for the subject property. Commonly referred to as time trending, sales must be adjusted to the end of the data collection period (]uly 1, 2006 through June 30, 2008). Time trending of sales is the usual practice in all types of appraisal work to account for the principle of supply and demand as well as the principle of change. How Time Trending is Done There are several methods used to determine the presence of a time trend. The one most frequently used within Colorado is called a Sales Ratio Trend Analysis. It is also the same method used by the auditing firm that will be conducting the 2009 Property Assessment Study used to determine county compliance. In general, this method uses the assessor's appraised actual values from the last reappraisal, which reflects a market value as of June 30, 2006. This prior value is compared against recent sales data that has occurred during the newer period of July 1, 2006 through ]une 30, 2008. This comparison is done based on what is called a sales ratio, which is simply the relationship between appraised values and sales prices. For example, a house that had a June 2006 appraised value of $1,000,000 and sold two years later, June 2008, for $1,500,000, would have a ratio of 1.5 ($1,500,000/$1,000,000) What this one ratio indicates is that the property increased 50% from June 2006 to June 2008. This type of ratio comparison is done to the hundreds of sales that have occurred throughout the county. Ratios are graphed by month of sale, starting with the earliest date. After graphing all ratios, a statistical procedure called "regression" is used. Regression is able to place a line of "best fit" between all the plotted ratios. In effect, it is the slope or angle of this line that is used to determine the presence of any significant inflationary or deflationary trends. An upward line indicates appreciation, a downward line depreciation, and a level line no change. The Paired Sales approach finds a clean resale (no changes between sales) of a property within the time period, divides the difference of the sales by the original sale price to determine a total percent of appreciation. This appreciation is then divided by the number of months between sale dates to derive a monthly rate of appreciation. For example, a house that sold 7/1/2006 for $1,000,000 and sold again 5/31/2008 for $1,500,000, has an appreciation rate of .50, 50%/23=2.17% appreciation per month. 2009 Time Trending Analysis In the 2009 reappraisal, the Pitkin County Assessor's office used the state-approved technique of Sales Ratio/Multiple Regression analysis. The Paired Sales analysis results support the Sales Ratio/Multiple Regression analysis. �2 _,.� ----------� 9.7 Vacant land values, as well as improved real property values, must reflect the appropriate level of value as stated in the following statute. Valuation for assessment. (a) Exce�t as otherwise provided in subsection (12) of this section, beginning with the property tax year which commences January 1, 1989, a reassessment cycle shall be instituted with each cycle : consisting of two full calendar years. At the beginning of each _ reassessment_cycle, the level of value to be used during the ; reassessment cycle in the determination of actual value of real property in any county of the state as reflected in the abstract of - assessment for each year,in the reassessment cycle shall "advance by two years over what was used in the previous reassessment cycle; except that the level of value to be used for the ;years,.1989 and 1990 .; shall be the level of yalue for the period of on�e and one-half years � immediately prior'fo`July 1,,1988; except that, if comparable-valuation -! data is not available from such one and one-half-year pe,riod :to ": ,. adequately determine th;e level of value for a class of properfy the �:; �,' period of five' years immediately prior to July`;1, 1988, shall be utilized � to determine the level of value: Said level of value"shall be adjusted to`' tFie fnal day: of the' data'gathering period '' " ' ' (d) For the purposes of this article and article 9 of this title, "level of �:-' value"means the actual value of taxable`real property as ascertained ': by the'applicable factors enumerated in section 39-1-103(5) for the one-and-one-half-year period ii�nmediately.prior to'July 1 immediately ,; preceding the assessment date for which the administrator is;required : by this article to;publish manuals and associated data. 'Beginning with, the property,fax year commencing'January_,1; 1999, if comparable ;: `, �; valuation data is nof'ayailable;from such.one=and-one=half-year period,. fo'atlequately,.determine such actual value for a class�of property, "level of value" means the actual value of;#axable'real property as :; ;; ascertain"ed by said;appficable factors for such one=arid-one-half year-�; period;�#he�six=montti'period.immed,iately.preceding'such one-and-one- half=year period,'and as many preceding six=month "pe�iods within the five-year period immediately prior to July;1 immediately preceding the assessment date.'�as are necessary to'obtain adequate comparable . �.� valuation data: ;Said level of value shall be ad�usted to the fmal day of, 1�M++e `CrC�o� � the datagathenng period ,;; ; � ?: � � _ 39-1-104(10.2),�C.R.S.: _ This sta#ute and current Division policy require assessors to gather all sales and confirm all qualified sales within the eighteen months through June 30 of the year prior to the year of change in level of value. 15-DIVISION-AS PUBARL31-89 i,� Revised 1-03 `� �� 1-i f-� F� 1� t-� N Q O O O O O O O O O O O i � � � �r-�-i i i � 7 (J7 I--� O � � N O N U'1 W O � \ r � � � � � � rn � � � � 3 � o � � � Q � '* o � �,' � � v .t N O O LO � �n 7� n � � � � � � C � "! � � �^ if� � NOTICE OF DETERMINATION BY THE BOARD OF COUNTY COMMISSIONERS OF PITKIN COUNTY, COLORADO ON PETITION FOR ABATEMENT OR REFUND OF TAXES Date: November 8, 2011 Petitioner: Susan McCoy Schedule No. R007707 PO Box 623 Aspen, Colorado 81612 Dear Petitioner(s): Pursuant to CRS 39-10-114, you have requested that the Board of County Commissioners (BOCC) consider your petition for abatement or refund of taxes At a meeting held on November 7, 2011, it was the decision of the BOCC to: � Approve abatement as requested � Approve a partial abatement � Deny the petition for abatement 2009/2010 A copy of the decision is attached to this letter. 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 Board of Assessment Appeals (1313 Sherman St, Room 315, Denver, CO 80203, 303-866-5880) pursuant to the provisions of CRS 39-2-125 (f) within 30 days from date of the BOCC decision. For further information regarding the Board of Assessment Appeals you can visit their website @http://www.dola.colorado.gov/baa. • Refund, if applicable: If an abatement petition was approved in full or in part, the assessor will adjust his records accordingly and a refund will be issued if the taxes were previously paid. g\bocc\boe\abatementdenialnotice2011.doc jo�3 NOTiCE OF DETERMINATION BY THE BOARD OF COUNTY COMMISSIONERS OF PITKIN COUNTY, COLORADO ON PETITION FOR ABATEMENT OR REFUND OF TAXES Date: November 8, 2011 Petitioner: Susan McCoy P� Box 623 Aspen, Colorado 81612 Dear Petitioner(s): Schedule No. R007707 Pursuant to CRS 39-10-114, you have requested that the Board of County Commissioners (BOCC) consider youc petition for abatement or refund of taxes At a meeting held on fVovember 7, 2011, it was the decision of the BOCC to: � /� Approve abatement as requested Approve a partial abatement � Deny the petition for abatement 2009/2010 A copy of the decision is attached to this letter. 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 Board of Assessment Appeals (1313 Sherman St, Room 315, Denver, CO 80203, 303-866-5880) pursuant to the provisions of CRS 39-2-125 (f) within 30 days from date of the BOCC decision. For further information regarding • the Board of Assessment Appeals you can visit their website @http://www.doia.colorado.gov/baa. . Refund, if applicable: If an abatement petition was approved in full or in part, the assessor will adjust his records accordingly and a refund will be issued if the taxes were previously paid. g�bocc�boe�abateme ntdenialnotice2011.doc