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HomeMy WebLinkAboutbocc.res.074.2018 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III y Section N must be completed) Every peulvn for abatement or rete d flet Wnum9 to .39-16111 C R S shall be acted upon pursuant to the provisions of the section by the Board of County Commissioners M the Assessor as appropriate whin six months of the date of Ming such petition §39 1-113(1 7) CRS Section III: Written Mutual Agreement of Assessor and Petitioner Pray for ababnrenb 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 wnh§39-1-113(1 5),C R S The Assessor and Petitioner mutually agree to the values and tax abatement/refund of: Tax Year Tax Year &dal ISMSEW In &AUDI MMILItg go Original corroded Abatdnetund Note The Mut ox amount does rot vaude acaued in rest penalties and lees assooated with late elan delinquent tax payments n applicable Please[mot the County Treasurer W lull payment rllmnato^ Petitioner's signature bate Assessor's or Deputy Assessor's Signature Date Section IV. Decision of the County Commission (Must be completed n Section III does not pq P, 501U.ata myL C�J'li,496 lly WHEREAS,the County Commissioners of I_a N</pv County,State of Colorado,at a duly and lawfully caned regular meeting held on /0 //0 //Vi at which meeting there were present the following members/' Mint Day Year (14/VVI ml ssft .e Es Ida r.LPI 01.17 6-7r65y rs{1✓-e (tail tit Gi'Drbc )1%11.naut- (4-✓,ty, 7 O ,kLAnnr' yen. with nota of such meeting and an opportunity to be present having been given to the Petitioner and the Assessor of said Countyand Assessor h4 r r y Ft t 4 (Mang present not present)and Name Petitioner 5- fk P- g.RIC e y (Mho present not prison and WHEREAS,the said Name J County Commissioners have carefully considered the whim petition,and are fully advised in relation thereto, NOW RE IT RESOLVED,that the Hoardagrees oes not agree)with the recommendation of the Assessor and the petition be(approved-approved in part€rnled))rtth an abatement/refund as follows Year Assessed value Tates Abatenletundyaa, Assessed Value Taxes Abate/Refund X � i &a pr2 ` � __ .MI. Brow w Coumry Cwmmrmldm.rs syuwn I, • y Cc IL'St f C7, S County as. . tLfi .illi of the Board of County Commissioners in an for the aforementioned county,do hereby ce y7tl :t the above.,.,tfr66oregoi g order s truly copied from the record of the proceedngs of the Board of County .' :ssionerss 1, 5 IA IN WITNESS WHEREOF.I h e hereunto// set my read and aflnose M9 of said County this /D daYof ell/b.-El' , v]%r, _ ,...... . OS N1-2-1001 inth V1i45..;0)4`O sun"Clerk's or Deputyy . My Clerk's Signature Note Abatements greater Man 110,000 per shedu per year must be submitted In dudl(ate to the Pmpety Tax AdmmllnW for review Section V Action of the Property Tax Administrator (For an abatements greater than$10,000) The action of the Board of County Commissioners,relative to this abatement petition,is hereby il Approved ❑Approved in part$ ['Denied for the following reason(s) Secrelarys Svratura Property Tax Adnlnstmlw a signature Date 15-CPTAR No 920-66'15 PETITION FOR ABATEMENT OR REFUND OF TAXES County Pekin Date Received (Use Assessor's cc Canmssioners Date Stamp/ Section I: Petitioner,please complete Section I only Date June 4 2018 RECEIVED Month Day Year 111,1 CC 9 IO Petitioners Name Seth P Berger and Ilyse D Berger 1998 Trust JUN Ou Lo1� Petitioners Mailing Address o'c Sterling Property Tax Specialists,Inc PITKIN COUNTY 950 S Chem Street,Suite 320 Denver CO 80245 ASSESSOR City or Tone State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R011827 312 Gillespie Street Petitioner states that the taxes assessed against the above properly for the property tax year 2017 are incorrect for the folloveng reasons (Bnefly descnbe the circumstances surrounding the incorrect value or tax Attach additional sheets if necessary) Please see attached Petitioner's estimate of value. S 4 709 500 ( 2017 ) Value Year Petitioner requests an abatement or refund of the appropriate taxes I declare,under penalty of penury 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) Petitioners Signatory ' //�A/� ,/ By / d9atulsw 1( tit.. Daytime Phone Number l 303 1757-8865 By Darla K mile for Sterling PropertyTTax Specialists Inc 'Letter of a cy must be attached when petition is submitted by an agent If the board of county commissioners,pursuant to section 39-10-114(1),or the property tax administrator, pursuant to section 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 pursuant to the provisions of section 39-2-125 within thirty days of the entry of any such decision,§39-10-110.5(1),C.R.S. Section Il. Assessor's Recommendation (For Assessors Use Clap Tax Year 4017 Actual Assessed TAA Original Corrected Abate/Refund ❑Assessor recommends approval as outlined above. VelNo protest was filed for the year: 7017 (d a protest was filed,please mach a copy of the NOD I Vt AssessorArecommends denial for the following reason(s): OOT4•46l e- 11lcs s"fpo.t 1Ja lkb. �� Assessors r ty Assessors Signature 15-DPT AR No 920-66'06 NOTICE OF DETERMINATION ON PETITION FOR ABATEMENT OR REFUND OF TAXES BOARD OF COUNTY COMMISSIONERS 123 EMMA ROAD, SUITE 106 BASALT, COLORADO 81621 (970} 926.5157 PITKIN COUNTY, COLORADO Date: October 16, 2018 Petitioner: Seth P. Berger Ilyse D Berger do Sterling Property Tax Specialists, Inc Schedule No. R011827 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 October 10,2018, it was the decision of the BOCC to uphold the Hearing Officer's determination of denial of the petition. Approve abatement as requested Approve a partial abatement XDeny the petition for abatement Further appeal procedure: If the Board of County Commissioners (CRS 39.10-114(1)) or the state property tax adm.n.st•ator (CRS 39-2-116)denies the petition for re'und 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, 303-866-58801 pursuant to the provisions of CRS 39-2-125 (f)within 30 days from oate of the BOCC decision For further information regarding the Board of Assessment Appeals you can visit their website C©http//www.dola colorado.gov/baa. • Refund, if applicable If an abatement petition was approved in full or in part. the assessor will adjust h s records acco,diogiy a'd the treasurer wit process a re'.ind if the taxes were previously oa d. HEARING OFFICER DETERMINATION /1, f' j1)7/f IC /�tL / PITKIN COUNTY ABATEMENT HEARING Property Owner's Name et /,_I Der/etc Schedule No RN() l/(Ettia7 / TAX YEAR O VALUATION DATA COLLECTION PERIOD \„�f r, w I' — rJvnC 5 6){-_, Property Address - ,� � ) (-sf \ICS pI a - _ YY11 r Legal Description lie t'\Ut•�j!l� -_r��cK- 1 W*es, Eas-I � YRL- __—_-- Hearing Date ,))g _ _ Hearing Time - 1 • OO Assessor's Representative. te•y , I b. nn 'r I G� Assessor's Valuation' O 52.01, Z �OO Owner(s) Requested Value: 70 / 50(.i 1 1_ Owner(s) Justification for Appeal IL.0tfk.r4J t: �a F i %tr rfP' : G, l s rtGl a 5iii ew `v G Assessors Justification for Valuation }Duca IJucaL Sq Ady,circi `iciv CAtt(aeve /er; i 1 (,�e 1'-`SLe 5uy '5 1i lUz, _- ---_ -- -P ll7 f x Classification Code LIy-\Z Land `7 ,CI+ Improremenls� �J_}__,_ry Total '; ���,`�, ,=7�✓' TO BE FILLED OUT BY HEARING OFFICER: Petitioner Present yes no x, R011827- I r econunend that thet e he no change to the assessor's tulle suppot ted value of $8,52n,200 ('lease see attached documentation and hearing officer's comments If more room is needed continue on back page Property Owner Present Yes _ ' No Determination: No Change >N Stipulation i c . r; The following Change: Present Value _ - [ l Adjusted Value. -- Classification Code - -Land rS - - ___ Improvements 3.._ 1.10( — Total: � - r , � " Hearing Officer: 1 ^ r ' ' ' `- ' Hearing Office Signature PETITION FOR ABATEMENT OR REFUND OF TAXES County Pitkin Date,Received (Use Aa:esaoes or Commissioners'Date Stam)) Section I. Petitioner,please complete Section I only. Y Date June 4 2018 "'d Fw, ;,°, 'g{ Month Day Year JUN ^ hh qqpp4 Petitioner's Name Seth P Berger and Elyse D Berger 1998 Trust t�ly I1U LUlJ Petitioner's Mailing Address de Sterling Progeny Tax specialists,Inc Pi u tJN COJNTY 950 S Cherry Street,Suite 320 Denver CO 80246 ASSESSOR City or Tow, Slate Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R011827 312 Gillespie Street Petitioner states that the taxes assessed against the above property for the property tax year 2017 are incorrect for the following reasons (Bnefly descnbe the circumstances surrounding the incorrect value or tax Attach additlOnal sheets if necessary) Please see attached Petitioner's estimate of value. $ 4,709,500 (2017 1 Value Year Petitioner requests an abatement or refund of the appropnate taxes I declare,under penalty of pequry 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 J ) ( Petitioners Signature By y( �i.J/(o r..6 Daytime Phone Number 303 )7578865 By Darla K I o for Sterling Property Tax Specialists,Inc 'Letter ofa cy must be attached when petition is submitted by an agent If the board of county commissioners,pursuant to section 39.10-114(1),or the property tax administrator, pursuant to section 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 pursuant to the provisions of section 39-2-125 within thirty days of the entry of any such decision,§39-10-114.5(1),C.R.S Section II: Assessor's Recommendation (Por Assessors Use Only) Tas Year 0(1.1i1 S.lsal Assessed LA Original Corrected Abate/Refund ❑Assessor recommends approval as outlined above. '0Assessor protest was filed for the year .:L 1 I Of a protest was filed,please attach a copy or the NOD) Assessor recommends denial for the following reason(s): /� l Cpyn(7a'> ,.I�- �.lC 4- 51:Tort 9a14L. ' \ Assessors or Dewily Assessors signature 15-DPT-PR No 92660/06 HEARWIG OFFICER DETERMINATION PTIKIN COUNTY BOARD OF EQUALIZATION 2018 TO BE FILLED our BY ASSESSOR'S OFFICE: Property Owner's Name: [Q�p-}" er, ALT k {7 Schedule No. R-o 7 1 Property Owners Representative(If applicable) d.3rCN n� Ropey-4a tax SpecialI SITS Property Address' 3/2, Q'i `e'pi � r Q �, Legal Description:7)2:51 Kta-ph / ASSOC) oke.Sr £46 &451 1i40l Heating Date: /I o`l3J I / Hewing Time: I `t CJD Assessor's Representative: C k e r y ¶ _iSG I tau rk -SS r1 Assessor's Valuation: D 52 I , Ownerts)Requested Value; �r 709,560 /' Owner(s)Justification for Appeal rCpyspAra6Ir. S, le 5 S(If ol+ Vit�7.t�, G'ra pareak 6A)e5 Q Sett- pvmNdrd abur tr r 4i wit per;oci or are. in Cr rn{ty,o� I DG4J101t4. Assessor's Justification for Valuation. �—fl, mpctr SuMwni+ VR, ILLe...-- Classification Code. (t\zati '12v Land: pImprovements: J,Da'\)ZD Tatal:%P '2a) TO BE FILLED OUT BY HEARING OFFICER: X Representitive Petitioner Present yes_no BOE CommentblNamStice: Petitioner indicates subject was built as a guest house for nerB&w�onng sire ana is a anted aestga and represents a rear aowcctettdoner believes comparable sales adjustments for location,improvement size,are excessive and arbitrary. Petitioner provided three comparable sales without required adjustment for differences in the properties Assnesor atjeatrd 4 comparable admittedly older tales whirh when adjusted for the differences,supported the Assessor's value. The required time adjustment is s:eniSc.,..t,other adja.,M..nts appal!..pp.ep.:et,and I..,e.,etmeadse If more roonfiliMikled continue on back page Property Owner Present: X Yes No Representitve Determination: No Change X Stipulation The following Change: Present Value: _ Adjusted Value: Classification Code: Residential Land: Improvements: Total: Stephen C.Hach _ /,L Hearing Officer: Hearing Office Signature �/i�i L/N'v7 HEARING OFFICER DETERMINATION PITON COUNTY BOARD OF EQUALIZATION 2015 TO BE FILLED OUT BY A}fl$BOR'B OFFICE, Property Owners Name. Q1"[ S ksyaJ �d1, (� chetlNe No. Rc IIS a7 Property Owner's Representative //(If f1 applicable) c A-ew n Propevj,,, ax 4.1155 Property Address: 5/ ,2 lit I Assoc,' Q _y__ Legal Description:r7C ' ' morph,/ a{eS r E °S+br1y �r-a01 Hearing Date. /'a-51 t I Hearing11Time: q " 30 Assessor's Representative: C Ile Ike I OTRE_f:G I nvk ��^ / F 6, JCC Assessor's Valuation: �D ✓Z ! ,?-� Owncgs) Requested Value: �r/ I, Ovmer(s)Jussficalion for Appeal: yBVtAr�aWIC S. �c c) $rrppDrT Va 1u2, r4b� c g Q � pvoUldrda f ET/ T,itne- Pea-:oct or gat in Cr in-40 I DGrc-POKA I 1' Assessors Justification for Valuation. x /CO z p lL Sa. S SIWY)Rrf V A I�— Ir p\2- Iv DJej 3Caa,aco �7t,� Clasedicahon Code: I12 Land Improvements Total' TO BE FILLED OUT BY HEARING OFFICER: X Representitive POO one Preen yea no BOE Comate : Petitioner indicates subject was built as a guest house for net nke g site and is a dated design and represents a rear dawn. PediIonerectieves comparable sales adjustments for location, improvement size,are excessive and arbitrary. Petitioner provided three comparable sales without required adjustment for differences in the prnpertirc Asceccnr adjusted 4 rnmparshle admittedly older tales which when adjusted for the differences,supported the Assessor's value. The required lime If more roorMiiiNed continue on back page Property Owner Present: X Yes No Reprcsentitve Determination: No Change y_Stipulation The following Change: Present Value: _ Adjusted Value: Classification Code: Residential Land: Improvements: Total: Stephen C. Hach 4 Hearing Officer: Hearing Office Signature 6174z, , 9318 ! . r ! ! ! ! \ )) \ § ^ & Ed ! 'I I \ ( ( « \ 2\ \ y ! ! § r, • / / , , . • - w § ( ~ " ( { ( \' d \ \ _ f � _ � � . • > % NJ : ° , : ) ; \ 00 0 \ ; 0 � „, 0 , \ q : ° ; ; 2 2 .tri © N 8 - / \ ) \ / 2 3 . . / © , \ \ . ` § s a _ /_ » ! \ Ed ; ) ! ( _ | / , ! > . / _ : 8318 3 Cp 0 7 } \ \ K : _ ° ) ( / - / . . ! \ § \ _ § ! ` \ \ \ n ƒ / 7 “ . , ` / & \\ \ g ± f is 0, 9 ! ! § 3131 , ; = 2 ©«£ ! . _ _ > ,y , ! , , ; U4bJ - 4 ` ~ � � � � ' � � ` . 47 ,T,3 1 ( i ) \ ° E , -- ! { , r { ~ ƒ \ & r : , § / ) ! ■ , , § } . ° \ m. § : § ; , ; : G $ , '8 . S ° k . 8 : - 2408 : 8 t., , . - E ) § § ; � , 3z ; / � ; - { ° / \ ' � ° } § - \ ! `� e‘.. ( { \ ( ` • Oi) . r. 10. \^ - } o - a ] ) .3a § \ '\ ; ° , ! ° 5 ! c8 ° 8 ! : . j . m I l < l� wa tiia I] 11,111 G1f r I. �' ,a ' Milc ��U �sitar-4 �� ( ,.-_,T-,0HQ /--- _ Ifit ���^ -T.''{j� H a_ at :E 44 in [ip \c8, i — .,,, wia . IA --- : * ilk , _ __ ob. i .. , n * it: iE * ! s %% :7-1 I- LIM 11 as,,..... 't ____ IIIII, ok 0 /lir 7 1:7—,__ ,,,�� / � 4 , Appraiser Recommendation for an Abatement Assessor Generated 0 Taxpayer Generated 0 To: Tom Isaac, Pitkin County Assessor From: Cheryl Hasselbring, Senior Appraiser Date: 9/5/18 Petitioner. Berger, Seth P. Schedule#: R011827 Parcel#: 273512119001 The appraiser has completed a review of the referenced property, as of this date, and hereby submits a recommendation as stated below: Deny 0 Approve as Submitted El Abatement/Refund Different than requested Abatement for Year: 2017 Abatement for Year: Data collection period July 1, 2014 to Data collection period July 1, 20 to for year#1' June 30, 2016 for year#2: June 30, 20 Assessment Rate: 7.20% Assessment Rate. 7.96% Tax Area: 001 Tax Area. 001 Mill Levy: 31.806 Mill Levy: _Actual Value this year: $8,529,200 Actual Value this year. New Value: No Change New Value: Assessed Tax Amount I Assessed Tax Amount Value Value Original value: $ 614,100 $ 19,532.08 Original value: j $ $ Corrected $ N/A $ N/A Corrected $ $ value: value: Refund: $ N/A $ N/A Refund: $ $ The basis of this recommendation is: I prepared a comparable spreadsheet with 4 comparables. Median adjusted sales price is$8.54 Million and the average is $8 5 Million The Tax Agent provided three inferior comps, two of which were outside the time period. The third was far inferior, both in location and condition/quality. The Tax Agent did not use the time adjusted sales prices. The Owner would not allow an interior inspection, only exterior. Based on the information gathered and the comparables, the value of$8,529,200 is appropriate. The hearing officer for CBOE upheld the value. This abatement is for the first year(2017)of the two year appraisal period (2017& 2018).The Petitioner has protested the 2018 Valuation as well and after the CBOE upheld the value, has appealed to the BAA (Board of Assessment Appeals) The value for this Abatement for the 2017 Tax Year will be adjusted to the same value as is decided based on the outcome of the 2018 appeal,therefore I recommend no change. Chief Appraiser Approval: Assessor Approval: Appraiser Recommendation for an Abatement Assessor Generated ❑ Taxpayer Generated 0 To Tom Isaac, Pitkin County Assessor From: Cheryl Hasse!bring, Senior Appraiser Date. 9/5/18 Petitioner: Berger, Seth P. Schedule#: R011827 Parcel #: 273512119001 The appraiser has completed a review of the referenced property, as of this date, and hereby submits a recommendation as stated below: RI Deny ❑ Approve as Submitted ❑ Abatement/Refund Different than requested Abatement for Year: 2017 Abatement for Year: Data collection period July 1, 2014 to Data collection period July 1, 20 to for year#1: June 30, 2016 for year#2: June 30, 20 Assessment Rate: 7.20% Assessment Rate: 7.96% Tax Area' 001 Tax Area: 001 Mill Levy: 31.806 Mill Levy Actual Value this year: $8,529,200 Actual Value this year: New Value: No Change New Value: Assessed Tax Amount Assessed Tax Amount Value Value Original value: $ 614,100 $ 19,532.08 Original value: $ $ Corrected $ N/A $ N/A Corrected $ $ value: value: Refund: $ N/A $ N/A Refund: $ $ The basis of this recommendation is: I prepared a comparable spreadsheet with 4 comparables Median adjusted sales price is $8.54 Million and the average is $8 5 Million. The Tax Agent provided three inferior comps, two of which were outside the time period. The third was far inferior, both in location and condition/quality. The Tax Agent did not use the time adjusted sales prices. The Owner would not allow an interior inspection, only exterior. Based on the information gathered and the comparables, the value of$8,529.200 is appropriate. The hearing officer for CBOE upheld the value. This abatement is for the first year(2017) of the two year appraisal period (2017 & 2018). The Petitioner has protested the 2018 Valuation as well and after the CBOE upheld the value, has appealed to the BAA (Board of Assessment Appeals). The value for this Abatement for the 2017 Tax Year will be adjusted to the same value as is decided based on the outcome of the 2018 appeal, therefore I recommend no change. Chief Appraiser Approval: Assessor Approval. HEARING OFFICER DETERMINATION PITKIN COUNTY BOARD OF EQUALIZATION 2015 TO BE FILLED OUT BY A$3ESSOR'S OFFICE: Property Owners Name: [Q ,y rer, ALT N P Schedule No. R cii i �6 t,7 Property Owners Representative ((Rapplicable) d.Tevlin Proper 1—ra,c 'pecia.11sE6 Property Address: 312„ Gi I lespi t Legal Description: C . harp jt Assoc a}e s , a s fes-I y rtra cj! Hearing Date: 7I 2.31 Iss" Hearing Time: q3D Assessors Representative: C k e r y ¶ 2 14 709500 Assessor's Valuation: D� I(,7� Ownerys)Requested Value: i , Owners)Justification for Appeal: arCtisrte* pAra-b lc ,jc '3 5upfov+ Value, Ce arabte 6AIe5 a few ?vWteed liT -lime. P�ocl or f are in Cr in-6. 0c I 004.440K4 Assessors Justification for Valuation: C vwp4r 1.61e. . t nri- Va. 2.049 I (112pJ(J Classification Code: 1212 Land: ' Improvements: 5,0'3.5 ).2Cri Total:: ter TO BE FILLED OUT BY HEARING OFFICER: Petitioner Present yes X no Representitive BOE Comms merits: Petitioner indicates subject was built as a guest house for net ring site ante is a oared dash and represents a rear dawn. Petitioner bellevcs comparable sales adjustments for location,improvement size,are excessive and arbitrary. Petitioner provided three comparable sales without required adjustment for differences in the pmpertien Aaarccnr admatrA 4 comparable admittedly older valet,which when adjusted for the differences,supported the Assessor's value. The required time adjustment e-,.:Scant,ethta adjae6.rems aprnatapprepeeiete and I rae„h.and no If more roonf8Hled continue on back page Property Owner Present: X Yes No Representitve Determination: No Change y Stipulation The following Change: Present Value: _ Adjusted Value: Classification Code: Residential Land: Improvements: Total: C� Stephen C.Hach Hearing Officer: Hearing Office Signature ; Z -ZIV ' ' 1iPT9 [IfJ ° 9 ,7; �e. . ` 8p '� yN "" g 1 DO - a a a SO 8 Li ! J '4 o t wa3 g = a > a F k ' Z c 3 , x 5 W 2 S » k S ' v 9y94. 1 t� a t 8 it .; n op o > m .. a 1` o ab '" w I 0 1g ii 4 .tar .5 8 e$' 8 g '8Yi 7SNu 'a raj e � 8 $ � It p o 9 } $ n t r g ; f 1 4 .... 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(-... ...s. ... ...••• - • •.:•,:....•-, . ; ••••• Alk _........, 95o S Cherry Street STERLING Suite 320 Denver,CO 80246 303.757.8865 PROPERTY TAX SPECIALISTS, INC. fax3o3.757.769i www.sterlingpts.com June 4, 2018 Pitkin County Board of County Commissioners C/o Mr. Tom Isaac Pitkin County Assessor 506 East Main Street, Suite 202 Aspen, CO 81611 Re: 312 Gillespie Street(Schedule Number R011827) (the "Property") Dear Commissioners: The undersigned, Sterling Property Tax Specialists, Inc., represents the owner of the Property for the purpose of filing an abatement for tax year 2017. A copy of the Letter of Authorization is attached hereto and made an integral part hereof. Only the schedule number referenced hereinabove is being protested hereunder. The Property is a residential home with 3,541 heated square feet located in the North West End Aspen neighborhood. The Assessor has valued the Property at $8,529,200 or $2,408.70 per square foot. The Property was built in 1994 and is deed restricted as an employee unit. Additionally, the Property suffers substantial functional obsolescence as it was not built to typical market standards evidenced by a minimal sized kitchen area and no separate dining room which are major components to a home's value. The Property also has a shared yard with the adjacent property. In conducting our market analysis, we reviewed single-family residential sales in the subject's immediate neighborhood of North West End Aspen that sold or were under contract prior to the Date of Value, June 30, 2016. The sales reviewed are shown on the following grid in comparison to the Property: 312 Gillespie Street Page 2 of 3 Subject Comparble 1 Comparable 2 Comparable 3 312 Gillespie St 639 N Fourth St 430 W Hallam St 401 W Bleeker St R011827 R005681R001113 R000622 Land Sf 7,200 7,078 9,000 7,500 Year Built 1994 1987 1959 1973 Eff. Yr. Built 2005 2015 1996 2000 First Floor 1655 1722 2296 1656 Second Floor 870 1648 1628 1708 Finished Bsmt. 1016 200 677 Unfinished Bsmt. 336 Loft 278 Total Heated Area 3,541 3,370 4,124 4,319 Bedrooms 3 5 5 5 Baths 3 4.5 4 5.5 Garage 305 536 462 535 Open Porch 370 208 125 Wood Deck 156 101 394 Roof Deck 249 299 Concrete Patio 105 412 11 Brick Patio 400 Quality V. Good V. Good Good Good Nbhd N. "W. End"Aspen N. "W. End"Aspen N. "W. End"Aspen N. "W. End"Aspen Super Nbhd. City of Aspen City of Aspen City of Aspen City of Aspen Date Sold 8/17/2016 8/5/2016 2/22/2016 Sold Price $ 4,670,000 $ 7,200,000 $ 5,065,000 Sold Price/SF $ 1,386 $ 1,746 $ 1,173 Overall Superior Overall Superior Overall Superior Mean $ 1,435 Median $ 1,386 All these properties are within the immediate vicinity of the Property as shown on the map attached hereto as Exhibit A and made an integral part hereof. As shown above, the sale comparable attributes, total heated area, number of bedrooms and bathrooms, larger garage space, are overall superior to the Property which would constitute downward adjustment. The unadjusted mean price per square foot is $1,435 and the median is $1,386. Based upon the foregoing, an indicated unadjusted value for the Property would be $1,400 per square foot. Barring adjustments for property attributes, Petitioner contends that the deed restrictions constitute recognition with a downward adjustment of 5% for an indicted value for the Property of $1330 per square foot. Thus the value of the subject Property at June 30, 2016 should not exceed $1,330 per square foot or $4,709,500 (rounded) and, thereby, requests the Property be adjusted to that value for calendar year 2017. 312 Gillespie Street Page 3 of 3 All information contained herein should be considered confidential and not available to any third parties. Respectfully submitted, STERLING PROPERTY TAX SPECIALISTS, INC. di<lfrs *414 By: D rla K. Jaramillo, Property Tax Consultant LETTER. OF AUTHORIZATION February 19,201S Sterling Property Tax Specialists,Inc. 950 South Cherry Street, Suite 320 Denver,Colorado 80246 RE: 2017 and 2018 Property Tax Assessment Matters Gentlemen: The undersigned, as owner(s) of property located in Pitkin County, Colorado, at SEE ATTACKED, and more particularly described on Assessor's Notice of Valuation, Schedule No(s). SEE ATTACHED hereby authorizes Sterling Property Tax Specialists,Inc.and Goldstein Law Firm, LLC. to act as agent on my behalf regarding all 2017 and 2018 property tax assessment matters, and obtain any and all documents relating thereto and file any protests necessary. This Authorization shall be effective as of the date set forth above. • BRUCE C.BERGER 2011 APRT#1 and SETH P.BERGER and BARBARA BERG-ER 2011 QPRT#1 ILYSE D.BERGER 1998 TRUST • Barbara Gold, rustee Seth P.Berger .Seth ‘:=!;z9.00•"--- Seth P.Berger,Trustee 70- 44- Telephone: 977 9 5 9 Bruce C. Berger 2011 QPRT#1,Barbara Berger 2011 QPRT#1 And Seth P. Berger and Ilyse D. Berger 1998 Trust Pitkin County 2017/2018 Seth P. Berger and Ilyse D. Berger 1998 Trust 312 Gillespie Street R011827 Bruce C. Berger 2011 QPRT#1 and Barbara Berger 2011 APRT#1 314 Gillespie Street R011828 R10 Gan " r ��� Petitioner's . . , 6 Exhibit g A 4r. t " r .. + . ; Ak. •.ia7 ® y (2.) O r PAI# idd - co CIr /S 4�S/w J� 0N CO - o) , - .4, 4 j 41 vo._ c� 41 -. . - . 1.4111 r. -S . - . lS puZ N 3' `. r (n ci. 4 "� N •tet, . 4 U -rte : `<_ • t-1 t I �. LiS 4ib N i 'r r /S y/sN �: El J 4.0c aa� 44 4•4 4441 RC1 /S 4S (I) .o .. � S 1-T5 L o - .., • , a 6 /S y/g N w 't �s •Q '" S Y to • �44g V E Y cz /S , , N 4/8 N. 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