HomeMy WebLinkAboutbocc.min.spec.05072002 APPROVED MAY 22,2002
MINUTES
PITKIN COUNTY BOARD OF COUNTY COMMISSIONERS
SPECIAL MEETING
MAY 07, 2002
CALL TO ORDER: Chairperson Patti Clapper called the special meeting to order at 9:35 AM.
COMMISSION MEMBERS PRESENT: Commissioners Patti Clapper, Mick Ireland, and
Dorothea Farris
COMMISSION MEMBERS ABSENT: Commissioner Jack Hatfield was on vacation.
Commissioner Shellie Roy would be arriving around 10:30 AM due to a previous commitment.
Chairperson Clapper asked Commissioner Ireland to lead this particular meeting. He agreed to
do so.
Commissioner Ireland announced that this is the Pitkin County Board of County
Commissioners acting as the County Board of Equalization.
RESOLUTION APPROVING PETITION FOR ABATEMENT OF PROPERTY TAXES
FOR LUDA GELAS (SCHEDULE#R014282—MOTION TO APPROVE A PARTIAL
ABATEMENT RESULTING IN AN ASSESSED VALUE OF $182,000.00
Mort Kristan—Assessor's Office; Luda Gelas—Petitioner
Commissioner Ireland explained to Ms. Gelas that the valuation is not the valuation today. The
valuation is on a certain date.
Mort Kristan, of the County Assessor's office, further explained that the valuation is as of June
30, 2000 based on sales from July 01, 1998 through June 30, 2000.
Luda Gelas explained to the board why she thinks the assessment valuation is incorrect. The
assessor's office was showing an assessed value of$190,000.00. Ms. Gelas said she believes it
should be $149,000.00. She said that the land is narrow and long and that the house has no
basement or second floor. It is one floor only. The house is almost 1500 square feet.
Mr. Kristan proceeded with his presentation to the board. As a point of clarification he said that
the value Ms. Gelas referred to in her explanation of$145,000.00 was based upon the value as of
June 30, 1998 based upon sales from July 01, 1996 through June 30, 1998. So, the $190,000.00
BOARD OF COUNTY COMMISSIONERS 1 SPECIAL MEETING MAY 07,2002
value that the Assessor's office shows now is based upon sales that took place in the Elk Run
Subdivision during that time period.
Mr. Kristan further explained that what he has to do with the sales that happened during that time
period, by state law, is determine what the market is doing in that time period to see whether
there is de-appreciation or appreciation. As most people are aware, he continued, in the Aspen
valley market there has been a wave of incredible appreciation somewhere near, and exceeding
in some areas, 1%per month. That equates to anywhere between 12% and 20%per year in
appreciation.
He went on to say that state law requires him to determine that rate and apply that to the sales
that have taken place. Ms. Gelas purchased her property for $179,000.00 on December 23, 1999.
If Mr. Kristan applies the rate of appreciation he arrives at a value of$192,962.00. If she had
purchased the property as of June 30, 2000 the most likely price, based upon the market, would
have been$192,962.00.
Mr. Kristan then went over the comparable sales he used for this valuation. In essence, there was
a range of values for Ms. Gelas' lot, which is 7,365 square feet, in the neighborhood of$184,000
to $193,000.00. The Assessor's office chose a median value of$190,000.00 and applied that
value to all similar lots there on the Elk Run Subdivision that abut that area. State law requires
her particular value, because it was a sale, within plus or minus 5% of her sale price. And,
$190,000.00 is within that plus or minus 5% of$192,962.00, time adjusted.
Commissioner Ireland asked if the comparable structures were of comparable size to Ms. Gelas'?
Mr. Kristan responded by saying that his sales were for vacant lots without structures on them.
He doesn't know what's built on them right now so he didn't take into consideration.
Ms. Gelas built her house last year in 2001.
Commissioner Ireland explained to Ms. Gelas that the improvements had to be valued as of
January 01, 2001 and that there was no house on the property at that time. As a result, the
Assessor has to look at her property as vacant land. This means that the multiplier for
determining her taxes is .29 instead of.0915. Commissioner Ireland said that this means that her
next tax bill will be close to one-third of her current tax bill.
Commissioner Ireland told Ms. Gelas that the comparable lots used by the Assessor's office were
pretty much in the $190,000.00 range.
Commissioner Farris said that one thing that did strike her was the two comparisons were larger
square footage.
Commissioner Ireland suggested an assessed value of$185,000.00 instead of$190,000.00. He
said that
Commissioner Farris and Commissioner Clapper both recommended $182,000.00.
BOARD OF COUNTY COMMISSIONERS 2 SPECIAL MEETING MAY 07,2002
Commissioner Ireland moved to set the valuation at $182,000.00. Commissioner Clapper
seconded the motion. Motion passed three to none. (Commissioners Hatfield and Roy not
present)
The board directed the Assessor's staff to assist Ms. Gelas with a possible deferment.
PETITION FOR ABATEMENT OF PROPERTY TAXES FOR CHRIS FABIJANIC—
THIS ITEM HAS BEEN RESOLVED AND WILL NO LONGER NEED A HEARING
Lyndee R. Dean, Clerk to the board, announced that Larry Fite of the Assessor's office informed
her that the petition for abatement of property taxes for Chris Fabijanic had been resolved and
would not need a hearing.
RESOLUTION APPROVING PETITION FOR ABATEMENT OF PROPERTY TAXES
FOR CAROL RANCE (SCHEDULE#R001076)—MOTION TO DENY
Jason Farrar—Assessor's Office; Carol Rance—Petititioner
The petitioner, Carol Rance, was not present.
Jason Farrar of the Assessor's office addressed the board. He announced that he did not believe
that Ms. Rance would be attending as she returned to her primary residence in Hong Kong.
Commissioner Ireland asked if Ms. Rance were planning to appear by telephone?
Mr. Farrar said his office was given no notice of such arrangement.
In the absence of Ms. Rance's appearance and explanation from her as to why she is not
appearing or a request to reschedule, Commissioner Ireland moved to deny the appeal.
Commissioner Farris seconded the motion.
Mr. Farrar asked the board on whom was the onus to contact the petitioner or their designated
agent?
Commissioner Ireland said that he assumed that the petitioner filed their appeal and was then
notified of the appeal by letter.
Johanna Saizen-Payne of the Assessor's office confirmed Commissioner Ireland's assumption.
Commissioner Ireland called the question to deny the appeal. Motion passed three to none.
(Commissioners Hatfield and Roy absent)
RESOLUTION APPROVING PETITION FOR ABATEMENT OF PROPERTY TAXES
FOR DALE HOWER(SCHEDULE#R5492)—MOTION TO DENY
Johanna Saizen-Payne—Assessor's Office; Dale Hower—Petitioner
BOARD OF COUNTY COMMISSIONERS 3 SPECIAL MEETING MAY 07,2002
The petitioner, Dale Hower, was not present and had made no arrangements to appear by
telephone or to reschedule this hearing.
Ms. Saizen-Payne stated that Ms. Hower raised some issues that the comparables support the
lower values. She said she referred to schedule number 1485, which is not in her neighborhood,
and that it has bridge noise and road noise. She also said that the next door neighbor's home was
one of the comparables and that it is a mirror image of Ms. Hower's home. She said the subject
home is actually 40 square feet bigger than the comparable home next door.
Commissioner Ireland moved to deny the appeal. Commissioner Clapper seconded the
motion. Motion passed three to none. (Commissioners Hatfield and Roy absent)
RESOLUTION APPROVING PETITION FOR ABATEMENT OF PROPERTY TAXES
FOR RUDOLPH L. TULIPANI (SCHEDULE #R003736)—MOTION TO DENY
Johanna Saizen-Payne—Assessor's Office; Rudolph L. Tulipani—Petitioner
Ms. Saizen-Payne said that she spoke to Mr. Tulipani after he received the Assessor's letter and
she said that he was disappointed that he was denied. He was given information about today's
hearing, but was not present nor did he make other arrangements by phone nor requested
rescheduling.
Ms. Saizen-Payne went on to explain the Assessor's primary reason for an evaluation of
$2,500,000.00. She said the property is currently vacant today and has never had a house on it.
And, she said it is currently relisted for$3,750,000.00. Ms. Saizen-Payne said that Mr. Tulipani
has been working with the previous owner for five years to purchase this property. Her
understand was that he did give this man monies year by year so he would be the one that got
this property. She said that she used six comparables of vacant lots of similar size in that
neighborhood and they more than tell the story that the Assessor's office certainly have a
reasonable amount on this property.
Commissioner Ireland questioned why two of the comparables showed a selling price less than
Mr. Tulipani's purchase price?
Ms. Saizen-Payne responded by saying that those lots have much inferior views and very steep
land. She said that Mr. Tulipani's property is a very flat lot and excellent views.
Commissioner Farris moved to deny the Tulipani appeal. Commissioner Clapper seconded
the motion. Motion passed three to none. (Commissioners Hatfield and Roy absent)
COMMISSIONER SHELLIE ROY ENTERED THE MEETING AT THIS TIME
RESOLUTION APPROVING PETITION FOR ABATEMENT OF PROPERTY TAXES
FOR IN-1—INC.—HELEN NATTERER(SCHEDULE #R001447) MOTION TO DENY
Johanna Saizen-Payne—Assessor's Office; M.N.I., Inc. —Helen Natterer—Petitioner
BOARD OF COUNTY COMMISSIONERS 4 SPECIAL MEETING MAY 07,2002
Petitioner Helen Natterer was currently in Canada but made arrangements to speak to the board
by use of a conference phone call.
Ms. Saizen-Payne made her presentation to the board. She said that Ms. Natterer's unit is
Chateau Aspen unit 8. She said that this unit has been evaluated at $600,600.00 by the
Assessor's office. Unit 8 is 920 square feet. Her basis for this evaluation was three Chateau
Aspen units that have sold. Those units being Unit 2 at 640 square feet for$417,942.00, Unit 19
at 875 square feet for$617,571 and Unit 21 at 708 square feet for $443,293.
Ms.Natterer explained that she sold a Chateau Dumont Unit 19 in April of 2000 for
$595,000.00. That unit is 905 square feet. She said that the Chateau Aspen has never been as
desirable as the Chateau Dumont. She added that the Chateau Aspen was an older condominium
than the Chateau Dumont. As this is an inside unit and faces the courtyard and the Mezzaluna
Restaurant, she believes the unit would sell for only between $500,000.00 and $525,000.00.
Commissioner Ireland explained to Ms.Natterer how the Assessor's office comes up with their
evaluations.
Based on the comparables within the Chateau Aspen Commissioner Farris moved to deny
the M.N.I. Inc. appeal. Commissioner Clapper seconded the motion.
Ms. Natterer said she understands the board's point of view and hopes that they understand hers.
Commissioner Ireland said that he thinks the board understands hers and he thinks she made a
very strong and reasonable presentation. However, he said,the board is constrained by the
activity of the market and the constitutional limits on the board and Assessor's actions.
Therefore, he said he would have to support this motion.
Motion passed 4 to 0. (Commissioner Hatfield absent)
RESOLUTION APPROVING PETITION FOR ABATEMENT OF PROPERTY TAXES
FOR DAVID BARDSLEY (SCHEDULE #R000901)—MOTION TO DENY
Johanna Saizen-Payne—Assessor's Office; David Bardsley—Petitioner
COMMISSIONER CLAPPER HAD TO LEAVE THE MEETING AT THIS TIME DUE
TO A PREVIOUS COMMITMENT
Mr. Bardsley owns Unit number 3 in Chateau Chaumont. Mr. Bardsley did not appear, did not
send a representative and did not call, as verified by Ms. Saizen-Payne.
Commissioner Ireland said that the only basis of Mr. Bardsley's appeal is that unit 7A sold in
February of 2002 in the low$300,000.00s. He asked how the assessed value of unit number 3
(his unit) increase 60% in one year, especially under the current downturn in the market and
economic conditions?
BOARD OF COUNTY COMMISSIONERS 5 SPECIAL MEETING MAY 07,2002 j
Commissioner Ireland continued by saying that as he noted earlier in this meeting, the current
market is not relevant to the market condition on June 30, 2000. He said that the Assessor's and
the board have to go by the sales period July 01, 1998 through June 30, 2000.
Commissioner Ireland moved to deny the Bardsley appeal. Commissioner Farris seconded
the motion. (Commissioners Hatfield and Clapper absent)
RESOLUTION APPROVING PETITION FOR ABATEMENT OF PROPERTY TAXES
FOR NORTON A. EISENBERG (SCHEDULE# R012990)—MOTION TO DENY
Jason Farrar—Assessor's Office;Norton A. Eisenberg—Petitioner
Mr. Farrar said that he spoke with Mr. Eisenberg and that he was granted access to his
condominium complex. Mr. Farrar said that he feels Mr. Eisenberg misinterpreted the increase
in values and in taxes due to the fact that he had moved here from a different state. He said that
Mr. Eisenberg thought that the valuation period was over three years. In addition to the fact, he
said he believes that Mr. Eisenberg really wasn't aware of some of the sales that have happened
in his complex. Mr. Eisenberg's property is the Park Avenue Townhouses, unit A.
Commissioner Ireland said that Mr. Eisenberg has not appeared nor sent a representative or made
arrangements for a conference call. He went on to say that there was nothing in his written
presentation that contradicts the comparables and analysis.
Commissioner Ireland moved to deny the Eisenberg appeal. Commissioner Farris
seconded the motion. Motion passed 3 to 0. (Commissioners Hatfield and Clapper absent)
PETITION FOR ABATEMENT OF PROPERTY TAXES FOR MCDONALD FAMILY
TRUST (SCHEDULE #424) -THIS ITEM HAS BEEN RESOLVED AND WILL NO
LONGER NEED A HEARING
AND
PETITION FOR ABATEMENT OF PROPERTY TAXES FOR MCDONALD FAMILY
TRUST (SCHEDULE#476)—THIS ITEM HAS BEEN RESOLVED AND WILL NO
LONGER NEED A HEARING
Mort Kristan of the Assessor's office informed the board that both of the McDonald Family
Trust appeals have been stipulated with the Assessor. Therefore these two appeals no longer
require a hearing before the board.
AFTER FURTHER CLARIFICATION BETWEEN THE COUNTY ASSESSOR'S
OFFICE AND THE CLERK TO THE BOARD,IT WAS AGREED THAT THE
PETITION FOR ABATEMENT OF PROPERTY TAXES FOR THE MCDONALD
FAMILY TRUST, SCHEDULE #424,WOULD BE PLACED ON THE COUNTY
COMMISSIONERS' CONSENT AGENDA FOR THEIR REGULAR MEETING OF
JUNE 125 2002 TO APPROVE A STIPULATION.
BOARD OF COUNTY COMMISSIONERS 6 SPECIAL MEETING MAY 07,2002
ADJOURNMENT:
The meeting was adjourned at 11:13 AM.
BOARD OF COUNTY COMMISSIONERS 7 SPECIAL MEETING MAY 07,2002
Respectfully submitted,
Ly ee R. Dean
Clerk to the Board of County Commissioners
n � /
i
Mick Ireland
Acting Chairperson of the Board of County Commissioners
for the purposes of this meeting
ww/g/m inutes/2002/05072002
BOARD OF COUNTY COMMISSIONERS 8 SPECIAL MEETING MAY 07,2002