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Home My WebLink Aboutbocc.res.084.2016 n fit C°i 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.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 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 County Commissioners (Must be completed if Section III does not apply) t�V-4-0 _' -o/3 f� Y,a• O WHEREAS,the County Commissioners of I ('?/64' County,State of Colorado,ata duly and lawfully called regular meeting held on C, / 22 / '/Cat which meetiing there were present the following members: // n1155/1 e Y ,CL Montll t[�4r1.iYQ5 0�Cc141 ((lei r, d ✓1 (1,11/ti1 I I • .4. o. -/Y�r with notice of such m=-ting and .n op,.rtunit to be pre - t having been given to the P loner and the Assessor of said County and Assessor • r h -1 IIe • (being presen not present)and { Na Petitioner 1,14 ► Ovt(11-5 (being present not present),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 Boar (agrer9in not ee)with the recommendation of the Assessor, and that the petition be(approved—approved in pa —denied) h an abatement/refund as foil Year Assessed Value Taxes Abate/Refund / �. Chaff on of the Board of County Co missioners'Signature County Clerk and Ex-Officio Clerk of the Board of County Commissioners in and for the aforementioned county,do hereby certify th,_ e above and foregoing order is truly copied from the record of the proceedings of the Board of County .fr•7tlseii51 `11 •........ r1, �l) IN WITNESS WHEREOF,I ':ve hereunto set �iertii and affiite"' ti seal .f said County this ` C1-411- day of I UI i a• : `ri , Month •Ylt��se �+"_ *% 11 4f1, O :e.un erk s or Deputy Cou Clerk's Signature Note: Abatements greater than$10,000 per schedule,per yea‘CiO a. 1. in dupli .to to the Property Tax Administrator 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 Administrator's Signature Date 15-DPT-AR No.920-66/15 PETITION FOR ABATEMENT OR REFUND OF TAXES County:Pitkin Date Received (Use Assessor's o r i �l�u p) Section I: Petitioner,please complete Section I only. ��GG�� VV Date: 01/08/2016 JAN 1 5 2016 Month Day Year PITKIN COUNTY Petitioner's Name: NTC&CO C/O Duff&Phelps ASSESSOR Petitioner's Mailing Address: 1200 17th St.Suite 990 Denver CO 80202 City or Town State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R003922 1383 JUNIPER HILL DR ASPEN Subdivision:BRUSH CREEK VILLAGE Block:3 Lot:5 FILING 2 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 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(R003865)under the common ownership entity NTC&CO. 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.Therefore, Duff&Phelps hereby request that the subject property be classified as residential instead of commercial. Petitioner's estimate of value: $475,000 2015 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 J Daytime Phone Number(303 ) 749.9033 Agent's Signature* Email travis.stuard@duffandphelps.com *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 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? ❑No ❑Yes (If 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 15-DPT-AR No.920-66/15 Sch# - 3922, NTC & Co.; Brush Creek Village, Block 3, Lot 5, Filing 2 The petitioner is requesting an abatement for tax years 2013, 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# 3865) 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# 3865, is held under the ownership of Harold L. Stitt Family Bypass Trust and the Stitt Family Trust while the vacant subject parcel, sch# 3922, is held under the ownership of NTC & Co. Being separate legal entities, it is the position of the Pitkin County Attorney's office that the two parcels are not under"common ownership". Further, Scotty Giddings did a site inspection of the subject parcel and found no distinct or obvious evidence that the vacant parcel was being used in conjunction with the adjacent residential parcel. As such, the Assessor's office recommends that the vacant parcel does not qualify for the residential classification. If approved as requested, the refund would be: tax year 2013 -$5,558; tax year 2014 - $5,656; 2015 -$5,300 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: The Petitioner has demonstrated that Austine Stitt is in an ownership position in the named owner of each of these parcels. They are not both in one common name and 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. Trust documents were provided that demonstrate Austine Stitt's ownership in the trusts but those may give others present or future ownership in the property and do not qualify as the same name or entity and therefore are not common ownership. In addition the use of the property as a buffer and benefit of a potential fenced dog run do not in my opinion meet the standard as integral to the residential use of the improved site. I recommend that the petitioners request for reclassification to residential be denied. Stephen C. Hach -/1 Please see following Page t 2f/ib typ It 1 It CO II N Larry Fite<larry.fite@pitkincounty.com> 2016 CBOE 4 messages Larry Fite<lany.fite@pitkincounty.com> Tue, Jul 19, 2016 at 1:47 PM To: "Sullivan, Jodi" <Jodi.Sullivan@duffandphelps.com>, "Stuard, Travis" <TRAVIS.STUARD@duffandphelps.com> Hi guys, Just touching base re: the 2016 CBOE hearings. It looks like all the ones that you have filed to the OBOE are the same as what we just heard with the 2015 abatements right? Being that 2016 is the second year of the cycle and there haven't been any changes to any of the properties (that I'm aware of) I was thinking of recommending that the results from the 2015 abatements be carried forward to 2016 as far as the OBOE is concerned. That way, if/when these go to the BAA, we will have the same values/classifications in place for both years on each account and they.-(appeals-for both years) can be dealt with at the same time for each account. Let me know if you think that is OK and maybe we won't have to hear each one again for the OBOE. thanks, Larry Fite Chief Appraiser Pitkin County Assessor's Office 970-920-5166 Sullivan, Jodi <Jodi.Sullivan@duffandphelps.com> Tue, Jul 19, 2016 at 4:14 PM To: Larry Fite <larry.fite@pitkincounty.com>, "Stuard, Travis" <Travis.Stuard@duffandphelps.com> Larry, We are okay with admin denials. Jodi Sullivan Director,Property Tax T +1 303 749 9025 M +1 303 710 1324 F +1 720 279 7846 Duff&Phelps,LLC 1200 17th Street Suite 990