HomeMy WebLinkAboutbocc.res.076.2018 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY
(Section III or Section IV must be completed)
Every petition for abatement or refund filed pursuant to section 39-10-114 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$1,000)
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 one thousand dollars 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 mpleted if Section III does not apply)A2.30 4-(1rj fl U • D' (-)1'5
WHEREAS,The County Commissioners of Vit—i'.( I IA-- County,State of Colorado.at a duly and lawfully
called regular meeting held on i 0 //v optic,at which meeting there were present the following members:
� nth Oay r-I C I � '/� /
t71isstc,7l'e 1•GGLGLet tCK(�Vc{//S �t�✓.� (mittI
{ (�Y c �LYlz:Y11Lc1L rl
2`� t�L75t'.i _r'L w ce
with notice of such meeting and an opportunity to be pfesent having been given to the tax a er and the Assessor
of said County and Assessor A 6..1" 7/t (being present-not present)and
Name
petitioner `3V L L V s se (being presen -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 not agree)with the recommendation of the assessor
and the petition be(approve pproved in pas 'denied)with an abatement/refund as follows:
ti t
zb 1.-k Lk.''"o \3�1`1 .S1_
CaYear Assessed Value Taxes Abate/Refund 'i ",Pj ±.
LL Chairperson of the Board of County C issioners'Signature
I, J E Y L4L'"C'< :Jv►``Q 7 County Clerk.y•0�:,,�.���°:'eterk of the Board of County Commissioners
in and for the aforementioned county,do hereby cert�•ri' ' .T.•fe s,• foregoing order is try) copied from the
record of the proceedings of the Board of County C • . stoners.'•••?>,�� /
IN WITNESS WHEREOF,I a
hereunto/I __ set my;.. drandilfil ikthes7.;of said County
this 7 L� day of it� f! > Ltif!l %/ , I
1 p
Month S1- •:•'•r f -A. , tc'
i)�CO•••....... • 0.J7 lark's or Deputy Coun lerk's Signature
Ills r
Note. Abatements greater than 51.000 per schedule,per year,must be '1.i--. .•'plicate to the Property Tax Administrator for review
Section V: Action of the Property Tax Administrator
(For all abatements greater than$1,000)
The action of the Board of County Commissioners.relative to the within petition,is hereby
❑Approved ❑Approved in part$ III Denied for the following reason(s):
Secretary's Signature Property Tax Administrator's Signature Date
15-DPT-AR No.920-66/06
PETITION FOR ABATEMENT OR REFUND OF TAXES
County:Pitkin Date Received
(Use Assessor's or Commissioners'Date Stamp)
Section I: Petitioner,please complete Section I only. ?E
Date. June 4 2018 /� EI VED
Month Day Year 'JUN
Petitioner's Name'Bruce C.Berger 2011 #1 QPRT and Barbra Berger 2011 #1 QPRT �r O ZQ18
Petitioner's Mailing Address: do Sterling Property Tax Specialists,Inc AS ESOUNTY
950 S.Cherry Street,Suite 320 Denver CO 80246 SC SOR
City or Town State Zip Code �i
SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY
R011828 314 Gillespie Street
Petitioner states that the taxes assessed against the above property for the property tax year 2017 are
incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax
Attach additional sheets if necessary.)
Please see attached.
Petitioner's estimate of value: $ 4.170.600 (2017 )
Value Year
Petitioner requests an abatement or refund of the appropriate taxes.
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 S nature
By / � - �� / -' -s' Daytime Phone Number( 303 )757-8865
Agent's Signature'
By Darl .Jaramillo for Sterling Property Tax Specialists,Inc.
•Letter of'agency 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
((For Assessor's Use Only)
Tax Year aiZ'i0( +/
�f /,Actual Assessed^ `Tax C/ c}r
Original + r"" (,7W 5Lj73 Co 1 ] -tog, I
Corrected 7r000'000 50 4) D001030. a_a"
Abate/Refund 16 10 Z 7 ] Q 1/3 71, V
[Assessor recommends approval as outlinedliabove.
No protest was filed for the year: o.0 11 (If a protest was Tiled,please attach a copy of the NOD.)
D Assessor recommends denial for the following reason(s):
As essors o • •u ssessors ignature
15-DPT-AR No.920-66/06 )
HEARING OFFICER DETERMINATION
PITKIN COUNTY ABATEMENT HEARING /no M,ga-1/ -
/
Property Owner's Name: l 3ruc,e Gr e – (947RT Schedule No. R 011 g
TAX YEAR: Q0 )1 VALUATION DATA COLLECTION PERIOD: Su)y � , 2.0( / - Sun e 3o,20J p
Property Address: 3)`{ 1\cs p i
Legal Description: CC- RuSrphy 1\ • \JeLA eu I y I r u
Hearing Date: 9 20\ 1C‘ Hearing Time: , 1 .•00 avv\
Assessor's Representative: CLe-1 \bVvr
Assessor's Valuation: .7, O1, leo Owner(s) Requested Value: 441
> 176,EO
Owner(s) Justification for Appeal: Cow paraiole 6a I€6 `'ppo✓t ct d u5{v+,.ett 4
44X70 coO,
Assessor's Justification for Valuation: kQ � � .o± acj�C J - W art '54 [es
Y wl wind 5 ay) adsys+ reAr 70090cp —ID a Yl CO .901 c Pr-v-fest
pm! ��
Classification Code: X2)2 Land: S�U,� Improvements: I,��� Total: VW,
TO BE FILLED OUT BY HEARING OFFICER:
Petitioner Present: yes no X
_ . ._
R011828- I recommend the assessor's adjustment of the property value from
$7,601,700 to$7,000,000 per the attached documents.
If more room is needed continue on back page
Property Owner Present: Yes 'X No
Determination: No Change Stipulation
0
The following Change: Present Value: 7, 6 � , 0C- Adjusted Value: 7/ 000( 060—
Classification Code: I t 1Z(7-, Z- 2v S Land: q 5-, Soo, 00 o Improvements: 14 /, Coo, 000
Total: ' 7,000, Dot) /•
Hearing Officer: --)9CL 14-144 SSEl2— Hearing Office Signature /d77-6-c.� �'r—
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: October 16, 2018
Petitioner: Bruce Berger c/o Sterling Property Tax Specialists, Inc
Schedule No. R011828
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
XApprove 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.
I
Appraiser Recommendation for an Abatement -
Assessor Generated ❑
Taxpayer Generated 11
To: Tom Isaac, Pitkin County Assessor
From: Cheryl Hasselbring, Senior Appraiser
Date: 9/5/18
Petitioner: Berger, Bruce C QPRT#1
Schedule #: R011828
Parcel #: 273512119002
The appraiser has completed a review of the referenced property, as of this date, and hereby
submits a recommendation as stated below:
❑ Deny
❑ Approve as Submitted
11 Abatement/Refund Different than requested
Abatement for Year: 2017 Abatement for Year: N/A
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: $7,601,700 Actual Value this year:
New Value: $7,000,000 New Value:
Assessed Tax Amount
Assessed Tax Amount Value
Value Original value: $ $
Original value: $ 547,320 $ 17,408.04 Corrected $ $
Corrected $ 504,000 $ 16,030.22 value:
value: Refund: $ $
Refund: $ N/A $ 1,377.82
The basis of this recommendation is:
I prepared a comparable spreadsheet with 4 comparables. Median adjusted sales price is $7.12 Million
and the average is $7.15 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, an adjustment to $7.0 Million is appropriate.
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. The value was adjusted to $7.0 Million at the Assessor Level of
Protest and the OBOE upheld that value of $7.0 Million. The Petitioner is not satisfied with the adjusted
value of $7.0 Million and has appealed to the BAA (Board of Assessment Appeals). It has been agreed
that the value for this Abatement for the 2017 Tax Year will be adjusted to the same value as the outcome
of the 2018 appeal to the BAA. Therefore, I recommend the change to $7 Million at this time.
Chief Appraiser Approval:
Assessor Approval:
PETITION FOR ABATEMENT OR REFUND OF TAXES
County.Pitkin Date Received
(Use;ssessor's or Commissioners'Date Stamp)
Section I: Petitioner,please complete Section I only. , ECF
Date: June 4 2018 ''/vED
Month Day Year (l p�€
BruceN
Berger C. 2011#1 QPRT and Barbra Berger 2011 #1 QPRT `/ � `
Petitioner's Name: Pf j�;'
/A4co, p�-
Petitioner's Mailing Address: do Sterling Property Tax Specialists,Inc.
�E rrb+ s 1>f)
950 S.Cherry Street,Suite 320 Denver CO 80246 " Obi
City or Town State Zip Code
SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY
R011828 314 Gillespie Street
Petitioner states that the taxes assessed against the above property for the property tax year 2017 are
incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax.
Attach additional sheets if necessary.)
Please see attached.
Petitioner's estimate of value: $ 4.170,600 (2017 )
Value Year
Petitioner requests an abatement or refund of the appropriate taxes.
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 S' nature
By / �L 1� �-// Daytime Phone Number( 303 )757-8865
Agent's Signature*
By Darla Jaramillo for Sterling Property Tax Specialists,Inc.
'Letter of agency 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
(For Assessor's Use Only)
Tax Year 2(0 17
ActualAssessed Tax�J
Original r-7 77/(pI, /OU 547.320 !7, IoD`/
. °4
r / 4, 000 J o 2 oZ
Corrected /7 i�� �� `N
Abate/Refund 77'S
csi Assessor recommends approval as outlined above.
No protest was filed for the year: Of a protest was filed,please attach a copy of the NOD.)
❑Assessor recommends denial for the following reason(s):
ems. ► �
As esso s or s epu '•ssessor's Signature
15-DPT-AR No.920-66106
HEARING OFFICER DETERMINATION
PITKIN COUNTY BOARD OF EQUALIZATION
2018
TO BE FILLED OUT BY ASSESSOR'S OFFICE:
Property Owner's Name: 64-vje1/ ju R[) il ga3
C�ter- Schedule��90. —r—• +
Property Owner's Representative(If applicable) tri n P1 -
_ t
7e 0LX eG 4t,!I S 15
Property Address: 5 t
Legal Description: Cf • Mpl./ A.5SOG, Vesfe✓ 17 17,4
Hearing Date: 7/c 3)) 15 Hea 'ng Time: / : 3D
Assessor's Representative: Yt av 5 se I by r r
Assessor's Valuation: ?opt)/00() Owner(s) Requested Value: 4, J7i ooDJ
Owner(s)Justification for Appeal: - 'cord , : -._ , ei # y, 5 phy_f—
Va
Assessor's Justification for Valuation: 4Y aWe `3u ie 5 57fc 1± tido, - /55 ?U. &-0/ 5
15 G (e&1 k `1f/l.Z Loolmc-f-a Mara.6ra— bid `vla.a 1161- ' .1 dote_
!l IZ ��--••
Classification Code: /121Z- Land: 6J�54i)LUU Improvements: i Tota ,010
TO BE FILLED OUT BY HEARING OFFICER: t a w� a��ks o�1 '5!, 1,7D�
X Representitive
Petitioner Present: yes no
BOE Commets/�er�atls
ea Petitioner
�notes subject is a historically designated property,
ry punt to the max aliuwable size,Hu gulage alid dcaig.l[illd icuOvatiOfl
options.Interior floor plan,room and stairway sizes are inferior. Petitioner believes
comparable s es a justments or location,improvement size,are excessive and arbitrary.
Petitioner provided three comparable sales without adjustment for differences in the
properties. Assessor adjusted 4 comparable admittedly older sales which,when adjusted
n eec�e�'e aenue dn�ac p gppear appropriate and I recommend no change.
If more roorrls'
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.1-lach
Hearing Officer: Hearing Office Signature • !`
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