HomeMy WebLinkAboutbocc.res.094.2016A (2) FOR 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,within six months of the date of filing such petition,§39-1-113(1.7),C.RS.
Section I I: 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 for abatement 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/Refund
Note:The total tax amount does not include accrued interest,penalties,and fees associated with late and/or delinquent tax payments,if
applicable. Please contact the County Treasurer for full payment information.
Petitioner's Signature Date
Assessor's or Deputy Assessor's Signature Date
Section IV: Decision of the Cunty Commissioners
r
(Must be completed if Section III does not apply) 1•( sol ,o- '`0. D q c �t G
WHEREAS,the County Commissioners of f fl/,C\/ '- County,State of Colorado,at a duly and lawfully
calledlregular meeting held on lv / �-�-/,c/G at which meeting there
were present the following members:
,Ct�titttssi tern ` nck_��,th [1�ce ries r, f (�tcyo-�Y S� v� elvk
s r ( �� Oi it yy r- .���j�. )Ice./ ,u. t,✓
with(notice of such meeting and an pportt nity to beprees-.t raving been given to the Pet'tioner and the Assessor
of said County and Assessor lc-r-P f!A c (being present notpresent)and
()Lei
� Na _
Petitioner t 4— d- �1" i
S (being present}notpresent),and WHEREAS,the said
Name
County Commissioners have carefully considered the within petition,and are fully advised in relation thereto,
NOW BE IT RESOLVED that the Board(agrees–does no -f /e)with the recommendation of the Assessor,
and that the petition be(approved--approved in pa -denied) ith an abatement/refund as follows:
i .
Year Assessed Value Taxes Abate/Refund
Chairperson.f the Board•f County Comm . ioners'Signature
jI,e(4.-11'L-Q ke_ County Clerk and Ex-Officio erk of the Board of County ommissioners
in and for the aforementioned county,do hereby cert that the above and foregoing order is trul -.pied from the
record of the proceedings of the Board of Co • :��‘ii•ers.
r
.. ....,(.4.1 ki
IN WITNESS WHEREOF,I hav-hereun;i- y hand and I+•d rf said County
" ¢ ,'
this �U day of -U (, I
Month i Safe , % //
*
1/, ��� •un r Ier1�s or Deputy County•erk's Signature
Note: Abatements greater than$10,000 per schedule,t„ • .Crt st'c '_ fitted in dupl. .,e to the Property Tax Adm istrator for review.
Section v: Action of the Property Tax Administrator
(For all abatements greater than$10,000)
The action of the Board of County Commissioners,relative to this petition,is hereby
"'Approved ❑Approved in part$ 0 Denied for the following reason(s):
Secretary's Signature Property Tax Administrator's Signature Date
15-OPT-AR No.920-66/15
C
•
PETITION FOR ABATEMENT OR REFUND OF TAXES
County: Pitkin County Date Received �-„ J
(Use Assessor's or Commissioners Date Stamp)
A�/ 1
Section I: Petitioner,please complete Section I only. MAY 3 2016
Date: 5/26/2016
PITKIN COUNTY
Month Day Year
ASSP,SSOR
Petitioner's Name: NEWMAN JOEL 0/0 Duff&Phelps,LLC
Petitioner's Mailing Address: 1200 17th Street Suite 990
Denver CO 80202
City or Town State Zip Code
SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY
R012800 TAGERT LOT SPLIT Lot:2
Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the
above property for property tax year(s) 2014 and 2015 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.)
The subject property is a contiguous parcel of land associated with account(R012799)under common ownership.Pursuant to 39-1-102
C.R.S(14.4)(a)"Residential land"means a parcel or contiguous parcels of land under common ownership upon which residential
improvements are located and that is used as a unit in conjunction with the residential improvements located thereon.Given that these
parcels are owned under common ownership and enjoyed as a unit,Duff&Phelps hereby request that the subject property be classified as
residential instead of commercial.
3000000 2014 3200000 2015
Petitioner's estimate of value: $
( )and $ (
Value Year 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.
Daytime Phone Number(
Petitioner's Signature
Email
By Daytime Phone Number(303 )749.9033
Agent's Signature'
Email travis.stuard@duffandphelps.corn
*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 II: Assessor's Recommendation
(For Assessor's Use Only)
Tax Year Tax Year
Actual Assessed Tax Actual Assessed Tax
Original
Corrected _
Abate/Refund
❑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 been mailed to the taxpayer,§39-10-114(1)(a)(I)(D),C.R.S.
Tax year: Protest? 0N ❑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.)
gi Assessor recommends denial for the following reason(s):
Pro cr +es Of hot OW V►ed Lind-r.+r co►''INw^.0
Assessor's or Deputy Assessor's Signature
15-DPT-AR No.920-66/15
110,4_ q
Sch#- 12800, Joel Newman, Tagert Lot Split, Lot 2
The petitioner is requesting an abatement for tax year 2014, and 2015. For each of
these tax years, the valuation is not subject to dispute, only the vacant land
classification. The abatement request claims that the subject parcel is under common
ownership with the adjoining improved residential parcel (sch# 12799) and is enjoyed as
a unit. Therefore the vacant parcel qualifies for a residential classification.
After researching the ownership records of the two parcels, it was discovered that the
improved parcel, sch# 12799, is held under the ownership of Newman Family Split
Purchase Trust while the vacant subject parcel, sch# 12800, is held under the
ownership of Joel Newman. Being separate legal entities, it is the position of the Pitkin
County Attorney's office that the two parcels are not under"common ownership". As
such, the vacant parcel does not qualify for the residential classification.
If approved as requested,the refund would be: tax year tax year 2014-$16,231;
2015 -$17,450
Recommended action: .Uphold the assessor's recommendation to deny the
request for a change in classification or, recommend a change in classification
either or in full or in part.
Hearing Officer Recommendation:
Petitioner indicates that there is common ownership of this property and the improved residential
property. The two parcels are held in different entities. I have been provided with a copy of the
trust which I believe may give different individuals potential ownership interest in the property
held by the trust as compared to one individual Joel Newman as owner of one of the parcels.
Regardless without identical ownership I believe this does not qualify under Pitkin County's
definition of common ownership. The Pitkin County BOE and County Commissioners have been
advised by the county attorney that common ownership is defined as owned by exactly the same
entity.
I do believe the vacant parcel in this case may have an integral use and support the residential
site. Without common ownership as defined by ownership in the exact same entity I am unable
to consider designating the vacant parcel as residential.
I recommend that the request for residential designation be denied.
C/164').4'
Stephen C. Hach Please see following Page
Below,in addition to the information provided at the hearing by the Petitioner and the Assessor,
is part of the information that was also used to make my determination.
A partial description as offered by the Division of Real Estate is; "Residential Land"means a
parcel or contiguous parcels of land under common ownership upon which residential
improvements are located ant that is used as a unit in conjunction with the residential
improvements located thereon.
From the 2012 court ruling Fifield v. Pitkin County Board of Commissioners 4 Suggested
Criteria(but not limited to the 4)were developed by the Pitkin County Assessor to evaluate the
residential classification.
1. Are the contiguous parcels under common ownership?(The Pitkin County Attorney's
office has interpreted"common ownership"as held under exactly the same entity and
name provided this interpretation to the BOE and County Commissioners)
2.Are the parcels considered an integral part of the residence and actually used as a
common unit with the residence?
3. Would the parcel(s)in question likely be conveyed with the residence as a unit?
4. Is the primary purpose of the parcel and associated structures to be for the support,
enjoyment, or other non-commercial activity of the occupant of the residence?