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Home My WebLink Aboutbocc.res.020.2018 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 Comm ssioners (Must be completed if Section III does not apply) /i 50/U-1404 i)a. 09,6- 01 o/ WHEREAS.the County Commissioners of '1'1'4/lt.. County.State of Colorado,at a duly and lawfully called regular meeting held on /1 / I/ I V;1,,%t which meeting there were present th- •flowing members: ,t`^1nth Day :r , % / a t/ -.0 a ISS ,��V ' Ccs. If vtJ5 . �( c 6'4' with notice of such meeting and an�.9pportiinity to b present/having been given to the Petitioner and the Assessor of said County and Assessor \4-k- o"03)12)4_ reing present-not present)and N me Petitioner (being present not present),:nd 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. agrees does no agree)with the recommendation of the Assessor, and that the petition be(approved--approved in part deniewith an abatement/refund as follows. Year Assessed Value Taxes Abate/Refund f/ Chairperson of theBoar�ty Commissioners'Signature I, C_-49e A4cth <4141,e County Clerk and Ex-Officio Clerk of the Board of County Commissioners in and for the aforementioned county.do hereby certify that t•- above and foregoing order is truly copied from the record of the proceedings of the Board of County Co rr""IC'n ~%%%%% IN WITNESS NHEREOF,I h`ayle. hereunto set my S , 9nd affixed' is-1 of said County this 9.(,--t �r day of 1 1 �!el r :1 -- Month Rear r AL *, . AA 110' I Jerk's or Deputy Cout Clerk's Signature Note. Abatements greater than 510,000 per schedule.per year.mAO fikRitte4Y,C pl to to the Property Tax A.ministrator for review Section V: Action of the Property Tax Administrator (For all abatements greater than$10,0001 The action of the Board of County Commissioners,relative to this petition,is hereby ❑Approved E Approved in part S ❑Denied for the following reason(s)' Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No 920-66/17 PETITION FOR ABATEMENT OR REFUND OF TAXES Pitkin County: Date Received (Use Assessors or Commissioners'Date Stamp) / '�f Section I: Petitioner,please complete Section I only. �/ f 02 12 2018 FEB 2 1 2018 Date jf Month Day Year A �j71� US Access INC rtss�OJ"' / Petitioner's Name: SSOR PO BOX 22923 Petitioner's Mailing Address: .i� JACKSON MS 39225 U City or Town State Zip Code �0t SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY ,; 273312201016 Subdivision WOODRUN UNIT ONE Lot:25 91 STANTON LN SNOWMASS VILLAGE 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 2017 are incorrect for the following reasons (Briefly describe why 1 .9.\. 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) We believe that the assessment was based on a sample size that was too small We have expanded the sample size to /)n\'� arnve at what we believe is a reasonable assessed value Petitioner's estimate of value: $=2,400.000_ ( 2017 ) Value Year I declare,under penalty of perjury in the second degree.that this petition,together with any accompanying exhibits or statem ts, as been prepared or examined by me.and to the best of my knowledge,information,and belief,is true,torr ct,a com te. _ 4j2...t v Daytime Phone Number( 601 ) 354-9070 Petitioner's Sign ure RobertG@tec.com Robert Guerrero Email By Daytime Phone Number( ) Agent's Signature' Printed Name: Email '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 ll: 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 recommeds d nial for the following reason(s): Ste r^4rn�.eA / _ Ass is or Dep 4 . fsor'sig nature 15-DPT-AR No.920-66/17 NOTICE OF DETERMINATION ON PETITION FOR ABATEMENT OR REFUND OF TAXES BOARD OF COUNTY COMMISSIONERS 123 EMMA ROAD, SUITE 106 BASALT, COLORADO 81621 (970) 920-5157 PITKIN COUNTY, COLORADO Date: April 26, 2018 Petitioner: TEC through Robert Guerriro, Director of Accounting Schedule No. R003310 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 hearing held on April, it was the decision of the BOCC to uphold the Hearing Officer's determine of denial of the petition. Approve abatement as requested Approve a partial abatement 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. MICHAEL C. IRELAND, P.C. Attorney at Law March 26 2018 Abatement hearing for: R003110 Woodrun Subdivision Lot 25 (Vacant Lot) Petitioner: TEC through Robert Guerriro, director of accounting Respondent: Assessor through Scott Giddings Findings of Fact: Hearing officer reviewed written submissions, Petitioner present through representative on phone call. Petitioner presents list of vacant lots. However, these lots are interior lot while this one is directly on the Funnel run leading to the Snowmass gondola. It is a large lot, eligible for mega home construction that is drawing the most interest and value in recent years. Thus this lot has two advantages: Ski in and Ski out and developmental possibilities. Comps 4 and 5 are evaluated according to 'extraction" that is reducing the valuation by the value of he constructed improvements to determine a comparable lot value. Comp 4 sold for a time adjusted $10,626,000 and, even allowing for a generous $4,641,400 for the improvements ($1,110 per square foot)the underlying lot value would be approximately $5 million, well in excess of the $3.8 million recommended by the assessor. Decision: Recommended proper valuation is $3.8 million Recommendation: Hearing officer recommends value for abatement be set at $3.8 million and that the BOCC adopt that value and deny the petition for a refund. 'J6 ( 03/26/18 Michael C Ireland, Hearing Officer I COIF IVO 4 ASSESSOR'S OFFICE 506 E Main Street, Suite 202 Aspen, Colorado 81611-2903 March 13, 2018 phone(9701920-5160 fax(9701920-5174 Robert Guerriero TEC 236 E. Capitol Street Jackson, MS 39201 Re: Sch# R003110, Woodrun One Subdivision, Lot 25 Dear Mr. Guerriero, The Board of County Commissioners will consider your petition for abatement of taxes on the above listed property at a hearing scheduled for March 26th, 2018 at 10:00 A.M. The meeting will take place in the County Courthouse meeting room located at 506 East Main Street,Aspen, Colorado. There are several taxpayers being scheduled for hearings at this time. We are attempting to allot 30 minutes hearing time for each abatement petition. While we can't guarantee exactly when your hearing will commence, a list is enclosed to show the order in which the abatements will be heard. The Pitkin County Assessor is recommending denial of your abatement request. Enclosed for your information is the material that is being included in the commissioners' packets for this hearing. Please call me at 920-5160 if you have any procedural questions. Since the Assessor is recommending denial of your petition, you may want to appear to state your case. If you can't be here in person, you may request to present your case by conference call. The Board may not concur with the recommendation made by the Assessor. NU-ordially, i4 arry 1 ite Chief Appraiser Pitkin County Assessor office AIMP Hearing Order: Sch# 3110, US Access Inc. Sch# 19072, Daniel and Kathryn Becnel Sch# 493, Anthony Cox Living Trust Sch# 25, Anthony Cox Living Trust Sch# 6545, Susan K Frasier Appraiser Recommendation for an Abatement Assessor Generated ❑ Taxpayer Generated To: Tom Isaac, Pitkin County Assessor From: Scott Giddings Date: March 13, 2018 Petitioner: US Access INC Schedule #: R003110 Parcel #: 2733-122-01-016 The appraiser has completed a review of the referenced property, as of this date, and hereby submits a recommendation as stated below: lel Deny ❑ Approve as Submitted ❑ Abatement/Refund Different than requested Abatement for Year: 2017 Abatement for Data collection period July 1, 2014 to Data collection Year:period for year#1: June 30, 2016 for year#2: Assessment Rate: 7.2% Assessment Rate: Tax Area: 004 Tax Area: Mill Levy: 49.477% Mill Levy: Actual Value this year: $ 3,800,000 Actual Value this year: $ New Value: $ 3,800,000 New Value: $ Assessed Value Tax Amount Assessed Value Tax Amount Original value: $ 1,102,000 $ 54,523.64 Original value: $ $ Corrected value: $ N/A $ N/A Corrected value: $ $ Refund: $ N/A $ N/A Refund: $ $ The basis of this recommendation is: Using vacant land sales with comparable ski access and sales with improvements, extracting the improvement value, and adjusting for land value, the subject property value is within the range of values of all comparable sales. Therefore denial of abatement is recommended. Chief Appraiser Approval: Assessor Approval: 6,kf 1 z>Ae Z . A e 3 • I Y'•i- ' Ammar --:4,- , , ,trip .(f 044 1 : .. y !•`3 5'� Account R003110 Comparable:R014830 Comparable:R014875 Comparable:R014898 Number Parcel Number 273312201016 273506305010 273506402004 273506402027 Situs Address 91 STANTON 151 BLUE SPRUCE LN 270 SPRUCE RIDGE LN 540 PINE CREST DR LN City SNOWMASS SNOWMASS VILLAGE SNOWMASS VILLAGE SNOWMASS VILLAGE VILLAGE Sale Date 12/05/2014 03/16/2016 03/14/2016 Sale Price $4,000,000 $3,300,000 $2,800,000 Sale/SqFt Time Adj.Price $4.000,000 $3,300,000 S2,800,000 i VALUE ADJUST DESCRIPTION +(-)ADJUST DESCRIPTION +(-)ADJUST DESCRIPTION +(-)ADJUST Acres 0 2.06 SO 1.451 SO 1.01 $0 SOFT 73773 0 SO 0 SO 0 $0 Land Value WOODRUN+ TWO CREEKS $0 THE PINES $500,000 THE PINES S500,000 Code RESIDENTIAL SO SO $0 Actual Year Built RESIDENTIAL SO SO $0 Effective Year Built RESIDENTIAL SO SO $0 Live Area RESIDENTIAL SO SO $0 Finished Basement Area RESIDENTIAL SO $0 $0 Construction Quality RESIDENTIAL SO $0 $0 FINISHED GARAGE HEATED RF.SIDENTIAI. SO SO SO FINISHED GARAGE Value $3,800,000 Value/Sqft _ SO Adjusted Sale $4,000,000 SO $3,800,000 5500,000 $3,300,000 $500,000 4 larryf @ Mar 13, 2018 12:01:04 PM Pitkin County Colorado Assessor Page 1 of 2 5 G .e I Stele 5 - - :,:,, 1.1 , , . , ..1-1:,, ,iirit,. , , „,i-P, T r � .. ii . y i .5 .Y' .µ +•i.�,R4 ' Yr, X11 r',.. 7 _.� yu 0 -- fel 4 -� , . Account R003110 Comparable:R002743 Comparable:R001841 Number Parcel Number 273312201016 273301307014 273312201039 Situs Address 91 STANTON 563 EDGEWOOD LN 90 EDGEWOOD LN LN City SNOWMASS SNOWMASS VILLAGE SNOWMASS VILLAGE VILLAGE Sale Date 05/20/2016 03/14/2016 Sale Price $10,595,000 $8,100,000 Sale/SqFt $1,604 $1,788 Time Adj.Price $10,626,785 $8,172,900 VALUE ADJUST DESCRIPTION +(-)ADJUST DESCRIPTION +(-)ADJUST Acres 0 0 $0 0 SO SOFT 73773 53336 $0 39868 SO Land Value WOODRUN+ WOODRUN++ ($200,000) WOODRUN++ ($200,000) Code RESIDENTIAL 1981 SO 1997 SO Actual Year Built RESIDENTIAL 2005 SO 1997 SO Effective Year Built RESIDENTIAL 2457.0000 SO 4570.0000 ($3.549,200) Live Area RESIDENTIAL 4168.0000 ($4,641,400) 0.0000 SO Finished Basement Area RESIDENTIAL V GOOD SO EXCELLENT SO Construction Quality , RESIDENTIAL. 528 $0 SO FINISHED GARAGE HEATED i RESIDENTIAL '10 600 SO FINISHED GARAGE Value $3,800,000 Value/Sift SO Adjusted Sale $5,785,385 (54,841,400) S4,423,700 ($3,749,200) larryf @ Mar 13, 2018 12:01:04 PM Pitkin County Colorado Assessor Page 2 of 2 In 72 I I-1 i jyri vo P.•1 4 I tk r# 4 ; NNII!-• NO= 1 ,„ 0.. 40* ,,, "Er— oiq 2(d w ) ) kA W116.1'''' Gm 4v4 or411 f V A �- 44/12 " m ‘...1 ogo 1 a,useropiiire ...A.. 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' s' It . :‘;‘-/i4A1 ' i A 1.1 ' 7-* . tip tgrEAAIk ' 1?' - . filatki!" \Wil ,. iiiii i \\\O‘\-, ' ,1‘;:X '!'-; e 0 11%V4e4 10 14 \.-: ' i'W: --.. *4 . 'I' ... . gra _ litifloc _ i rifi aittrivi Er! lAt*. ,Nlik' rediestrii and rt a %` ( 4'4, imilia _♦ oil if,,, g-itarvi ertIttlficorgt .(4, -;,,_11111,11/Art 1/V ..atigi3sa , :- .-t-- Iiirri. 1(11,47 Ps in iffet Ilii ► D11 , / lil„il 11114r � litArtarit. mill RECEIVED February 15, 2018 Fco 2 1 2018 PITK,IN COUNTY Pitkin County Tax Assessor ASSESSOR 506 E. Main St Suite 202 Aspen, CO 81611 RE: Petition for Abatement US Access, Inc. Parcel Number#273312201016 To Whom It May Concern: This is an official notice of petition on the assessed value of the land for Woodrun Unit One Lot 25. According to the 2017 Statement of Taxes the land value increased by $1,600,000 or 73% over the 2016 assessed value of $2,200,000. After speaking with your office, it appears that the land value was set based upon the two highest lots sold in 2014. We believe that using a larger sample that includes other similar lots to determine the value of Lot 25 would result in a more accurate assessment. Based upon our calculation using what we believe are the representative lots sold between 2014- 2016 (see the attached schedule), we have calculated a value of $2,400,000. We respectfully request that the assessed value be reduced to $2,400,000 and a refund for the excess tax be issued. We appreciate your assistance with this matter and if you have any questions, please contact me at 601-354-9070. Sincerely, Robert Guerriero Director of Accounting 236 E.Capitol Street A Jackson,MS 39201 P 601.354.9070 F 601.352.8830 W www.tec.com USA Property Taw•AEace,nem doc )- 1- 3 1- 3 > > > > > > > > > > > > > > > > > > > > Q aaaaaaaaaaa aaaaaaaaa W NJ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 m O O O O O o O O O O O O O O O O O O O O m w O O 0 0 to 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 en Q U O O O O ^ t<1 O O O O' v1 O' O' O' O' 0 0 0 O' 0 M 2 60 0 0 m tD 0 in 0 in co 0 in In 0 0 0 0 0 0 m O 0 to h00 .-4 O .-1 N N N N Cr Cr Cr in 1D 00 m In O en Lu a n 01 01 al N ,1 N .-1 N N N ri N .-1 N .-1 N M M CT N c� LT LT in. 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