HomeMy WebLinkAboutbocc.res.047.2015FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY
(section III or Section IV must be completed)
Every petition 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, wihin six months of the date of filing such petition, § 39-1-113(1.7), C.R.S.
Section Iii: Written Mutual Agreement of Assessor and Petitioner
(Only for abatements up to $10,000)
The Commissioners of County authorize the Assessor by Resolution No.
to review petitions forabatement or refund and to settle by written mutual agreement any such petition for
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 abatement/refund of:
Tax Year
Actual Assessed Tax
Original
Corrected
Abate/ltefund
Note: The total tax amount does not include accrued interest, penalties, and fees associated with late and/or delinquent lax payments, if
applicable. Please contact the County Treasurer for full payment information.
Petitioner's Signature
Dale
Assessor's or Deputy Assessor's Signature Date
Section Iv: Decision of the County Commissioners % 50/�� nG GY
(Must be completed If Section III does not apply)n/,
WHEREAS, the County Commis oners of ' (f'K�w County, State of Colorado, at a duly and lawfully
called� ^regular meeting held on /�/ iO/6�eting there were present the following members:
Y I _ . Monyi Day y§t
an
of said County and Assessor
Petitioner
present) and
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 Board (agrees—does nota ree) with the recommendation of the Assessor,
and that the petition be (approved—approved in part6de_ni_eZvfth an abatemenVrefund as follows:
Year Assessed Value Taxes AbatelRefund ,tt/ :5�. /n ^
'Chairperson of the Board o1 County Comm sslona�rs' Signature
' 115 County Clerk and Ex -Officio Clerk of the
in and for the aforementioned county, do hereby certify that the above and forego
record of the proceedings of the Board of County Commissioners. n
IN WITNESS WHEREOF, I have hereunto set my hand and affixed tl
this /G *1- day of O/
Month Year t
'n is truly cop," from the
.c
"C.Cl.wisionfitume
Note: Abatements greater than $10,000 per schedule, per year, must be submitted in duplffite to the Property Tax Kdministrator for review.
Section V: Action of the Property Tax Administrator
(For all abatements greater than $10,000)
The action of the Board of County Commissioners, relative to this petition, is hereby
❑ Approved ❑ Approved in part $ ❑ Denied for the following reason(s):
Secretary's Signature
Property Tax Administrators Signature Date
PETITION FOR ABATEMENT OR REFUND OF TAXES
County: Pitkin Date Received
(Use Assessor's or Commi perEEND
Section I: Petitioner, please complete Section I only. CCE
Date: 4/2/2015
APR 0 3 2015
Month Day Year PITKINCOUN I
Petitioner's Name: Bleeker Mill Development LLC ASSESSOR
Petitioners Mailing Address: Go The Law Office of Gregory S. Gordon, LLC, 0133 Prospector Rd., Ste 4102
City or Town
SCHEDULE OR PARCEL NUMBER(S)
R21004
Colorado
State
81611
Zip Code
PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY
Subdivision: JEROME PROFESSIONAL DESC: COMMON AREA
Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the
above property for the property tax year 2014 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.)
As of 1/1/2013 there was a condominiumized building on the property. The property also had entitlements to construct a new
mixed use building per Ordinance 25, Series of 2007. The building was demolished on or around 12/6/2013. Prior to demolition,
the entitlements were voluntarily scaled back, as described in Ordinance 32, Series of 2013. A table summarizing the reduced
entitlements is attached. Notwithstanding the demolition of the building and reduction in entitlements between 1/1/2013 and
1/1/2014, the value of the building/property was increased for tax purposes from $4,912,200.00 in 2013 to $6,600,000.00 in
2014:
Petitioner's estimate of value: S 3,000,000.00 20( 14 )
Value 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
true, correct, and complete.
nature
By /A// ✓/1/
AttbanK4Signature•
Daytime:Phone Number
Daytime Phone Number (970 ) 270501
-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 taxes 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 It: Assessor's Recommendation
..xX..Tt. �.
(For Assessor's Use Only) ..
'T K
-: 'Tax Year
^� iActual Assessed Tax
Original
Corrected ` ''Y�. •'s: 1 "•'/�,
AbatelRefund
❑ 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 he made if an objection or protest
to such valuation has been filed and a Notice of Determination has been mailed to the taxpayer, § 39-10-114(1)(a)(1)(0), C.R.S.
Tax year: Protest? ❑ No ❑ yes (lf a protest was filed, please attach a copy of the NOD.)
❑ Assessor recommends denial for the following reason(s):
Assessor's or Deputy Assessor's Signature
Table 04. Comparison of Approved and Proposed Affordable Housing Review Standards
Standards
Existing Approvals
Proposed Changes
Total Net Leasable Area
10,826 square feet
10,213 square feet (max.)
Total Net Livable Area
8,558 square feet
8,000 square feet
Total Free Market Units
5 units
4 units
Total Required Net Livable FTE
Mitigation
6.42 FTEs
6.00 FTEs
Total Required Net Leasable FTE
Mitigation
6.12 FTEs
4.68 FTEs
Total FTE Mitigation Required
12.54 FTEs
10.68 FTEs
On -Site FTE Mitigation Provided
12.5 FTEs
12.00 FTEs
Surplus or Deficit of FTEs
-0.04 FTE Deficit
1.32 FTE Surplus
Total AHU Floor Area Provided
(4,701 sq. ft. required)
4,800 square feet
4,903 square feet
Total Affordable Units
4 units
4 units
AHU Floor Arca Surplus or
Deficit Provided
99 square feet Surplus
202 square feet Surplus
Required Parking for AFIUs
5 Parking Stalls (I per unit)
4 Parking Stalls ( I per unit)
On -Site AHU Parking Stalls
2 (in tandem for car share)
4 (1 per unit)
In summary:
• Allowable commercial floor area reduced by 613 sq. ft.
• Allowable free-market floor area reduced by 558 sq. ft.
• Allowable number of free-market residential units decreased by I.
• Required AHU floor area increased by 103 sq. ft.
• Total free-market residential and commercial floor area reduced by 1171 sq. ft.
Appraiser Recommendation for an Abatement
Assessor Generated ❑
Taxpayer Generated 19
To: Tom Isaac, Pitkin County Assessor
From: Larry Fite
Date: 5/11/2015
Petitioner: Bleeker Mill Development
Schedule #: 21004
Parcel #: 2737-073-17-801
The appraiser has completed a review of the referenced property, as of this date, and hereby
submits a recommendation as stated below:
C9 Deny
❑ Approve as Submitted
❑ Abatement/Refund Different than requested
Abatement for Year:
2014
Data collection period
for year #1:
7/1/2010 thru
6/30/2012
Assessment Rate:
29%
Tax Area:
001
Mill Levy:
33.542
Actual Value this year
$6,600,000
New Value:
$ no change
Assessed Value
Tax Amount
Original value: $ 1,914,000
$ 64,199.40
Corrected value: $
$
Refund: $
$
Abatement for Year:
Tax Amount
Data collection period
for year #2:
$
Assessment Rate:
%
Tax Area:
$
Mill Levy:
Actual Value this ear:
$
New Value:
$
Assessed Value
Tax Amount
Original value: $
$
Corrected value: $
$
Refund: $
$
The basis of this recommendation is: Property is classified and valued based on its condition on January 1
of each tax year. On January 1, 2014, the existing Jerome Professional building Condominiums had been
demolished and the new building had not yet been started. Therefore, for the 2014 tax year, the property
was classified as vacant land with a value based on other commercial vacant land sales in the City of
Aspen. As of January 1, 2013, the property existed as an improved office condominium with multiple
different owners. For the 2013 tax year, each individual condo was valued separately based on
comparable sales and the income approach for individual condos. The petitioner is suggesting that the
total value from the 2013 condominiums be compared with the 2014 value of the vacant parcel. In my
opinion, this would be comparing apples and oranges. The 2013 value was not based on the value of the
property as if vacant whereas the 2014 values was an estimate of value as a vacant parcel. The
petitioner has not offered any comparable sales in support if his requested value so the Assessor's office
is recommending denial of the abatement.
Chief Appraiser Approval: Assessor Approval:
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NOTICE OF DETERMINATION
ON PETITION FOR ABATEMENT OR REFUND OF TAXES
BOARD OF COUNTY COMMISSIONERS
530 E. MAIN STREET, SUITE 101
ASPEN, COLORADO 81611
(970) 920-5157
PITKIN COUNTY, COLORADO
Date: June 16, 2015
Petitioner: Bleeker Mill Development LLC
c/o Gregory S Gordon, LLC
VIA E -Mail Transmission
Schedule No. R21004
Dear Petitioner's Representative:
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 June 2, 2015, it was the decision of the BOCC to
❑ Approve abatement as requested
❑ Approve a partial abatement for Tax Years 2011 and 2012 — Resolution copy attached
P7 Deny the petition for abatement
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 the treasurer will process a refund if the taxes were previously paid.
G\bocc\boe\abatementden iallette r2013. doc