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Home My WebLink Aboutbocc.res.022.2021County: PITKIN PETITION FOR ABATEMENT OR REFUND OF TAXES Section I: Petitioner, please complete Section I only. Date: December 30 2020 Month Day Year PITKIN COUNTY Petitioner's Name: 70 Larson Drive Holdings, Ltd. Petitioner's Mailing Address: 1050 17th Street, N.W., Suite 301 ASSESSOR Washington DC 20036-5556 Date Received (Use Assessor's or Commissioners' bile Stamp) 'VED U tt, 311020 City or Town Slate Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY Lot R-95 Starwood Sixteen 264335401001 ',rel,_' 3 L n 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) 2018 and 2019 are incorrect for the following reasons: (Briefly describe why the taxes have been levied erroneously or illegal, whether due to erroneous valuation, irregularity in levying, clerical error or overvaluation. Attach additional sheets if necessary.) See attached. Petitioner's estimate of value: 1,700,000 Value 2018 1,600,000 2019 Year Value Year I declare under penalty of perjury in the second degree, that this petition, together with any accompanying exhibits or state e ' ts, has been prepared or examined by me, and to the best of my knowledge, information and belief, is true, co ec and complete. By Petitioner's Signature Agent's Signature Daytime Phone Number ( ) Daytime Phone Number l 970 928-9393 '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 dedsion, § 39-10-114.5(1), C.R.S. Section II: iflAi ,1 \Ali1 4cvobL Assessor's Recommendation 't (For Assessor's Use Only) Tax Year Z 0 CS Tax Year ?., b lot Actual ssessed Tax Actual ssessed Ta,E Original 164 r]bb Is t0 r4bU ?t p`&51 � Lii0 ,ODS Corrected 110,bb 4 l 14.120 V 011.bt{ L ,Lo6.6tib 1bcs.4.0 Abate/Refund 'b- 9 3c6T,, Vaa 1 z ,143 , 4% -0 — ] �� 50 71,51D `t 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 bean filed and a Notice of of Determination has been mailed to the taxpayer, § 39-10-114(1)(a)(I)(D), C.R.S. Tax year: Z b l(6 Protest? Orflo 0 Yes (if a protost was filed, please attach a copy of the NOD.) Tax year: 2.6 ( (;1_ Protest? [�No 0 Yes (If a protest was fled, 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. 920-66/11 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 111: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to $10,000) The Commissioners of Pitkin County County authorize the Assessor by Resolution No. 135-2010 to review petitions for abatement or refund and to settle by written mutual agreement any such petition or 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: c ua Tax Year Tax Year Assessed Tax Actual ssesse Original Corrected AbatelRefund Tax Note: The total lax amount does not include accrued interest, penalties, and fees assodated with late and/or delinquent tax payments, if applicable. Please contact the County Treasurer for full payment Information. Petitioner's Signature Assessor's or Deputy Assessor's Signature Date Date Section IV: Decision of the County Commissioners Resolution 022-2021 (Must be completed if Section III does not apply) WHEREAS, the County Commissioners of Pitkin County, State of Colorado, at a duly and lawfully called regular meeting held on 4 / 14 /2021, at which meeting there were present the following members: Month Day Year with notice of such meeting and an opportunity to be present having been given to the Petitioner and the Assessor of said County and Assessor 44 Rork e e (being present --not present) and ,,[[ JJ Name Petitioner 1 b „ fl+tr{A'.. �Y. 'c1 ht�t,. r 5 lbeing present—not present), and WHEREAS, the said Name J County Commissioners have carefully considered the within petition, and are fully advised in relation thereto, NOW BE IT RESOLVED, that the Board (agrees --does not agree) with the recommendation of the Assessor and the petition be (approved --approved In part--denled) with an abatement/refund as follows: L bl.4 yck 64.0 '1)_,--t4 yt Year Assessed Value Taxes Abate/Refund mm 4z, 4`� LOO 1� CLO.iq Year Assessed Value Taxes Abate/Refund Chalrporson of the Board of County Commissioners' Signature Jeanette Jones County Clerk and Ex -officio Clerk of the Board of County Commissioners in and for the aforementioned county, do hereby certify that the above and foregoing order is truly copied from the record of the proceedings of the Board of County Commissioners. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of said County this 26 day of April , 2021 Month Year County Clerk's or Deputy County Clerk's Signature Note: Abatements greater than $10,000 per schedule, per year, must be submitted in duplicate 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 abatement petition, is hereby 0 Approved ❑ Approved in part $ ❑ Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15 -DPT -AR No. 920.66/11 Abatement for Year: 2019 Data collection period for year #2: n -a Assessment Rate: 7.15% Tax Area: 042 Mill Levy: 61.673 Actual Value this year: $1,600,000 New Value: $1,600,000 Assessed Value Tax Amount Original value: $ 464,000 $ 28,616.28 Corrected value: $ 114,400 $ 7,055.40 Refund: $ 349,600 $ 21,560.88 Appraiser Recommendation for an Abatement Assessor Generated 0 Taxpayer Generated 0 To: Deb Bamesberger, Pitkin County Assessor From: Larry Fite Date: 3/25/21 Petitioner: 70 Larson Dr. Holdings, LTD Schedule #: R003602 Parcel #: 2643 354 01 001 The appraiser has completed a review of the referenced property, as of this date, and hereby submits a recommendation as stated below: ❑ Deny IZJ Approve as Submitted ❑ Abatement/Refund Different than requested Abatement for Year: 2018 Data collection period for year #1: n -a Assessment Rate: 7.2% Tax Area: 042 Mill Levy: 59.186 Actual Value this year: $1,760,000 New Value: $1,760,000 The basis of this recommendation is: The classification of this parcel was changed in prior years (2014/2015) based on appeal. This parcel is under common ownership with the adjacent residential parcel and court decisions established a precedent that it should be classified as residential land vs. vacant land. In conjunction with earlier appeals, we had changed the classification for the earlier years (2014/2015) and for current years 2020 going forward but an abatement was required to account for tax years 2018 and 2019. Therefore, the Assessor's office is recommending that this change in classification be approved as requested. Chief Appraiser Approval: Assessor Approval: Assessed Value Tax Amount Original value: $ 510,400 $ 30,208.52 Corrected value: $ 126,720 $ 7,500.04 Refund: $383,680 $ 22,708.48 The basis of this recommendation is: The classification of this parcel was changed in prior years (2014/2015) based on appeal. This parcel is under common ownership with the adjacent residential parcel and court decisions established a precedent that it should be classified as residential land vs. vacant land. In conjunction with earlier appeals, we had changed the classification for the earlier years (2014/2015) and for current years 2020 going forward but an abatement was required to account for tax years 2018 and 2019. Therefore, the Assessor's office is recommending that this change in classification be approved as requested. Chief Appraiser Approval: Assessor Approval: 0 1 or" n 'c a miaterwirt# fly 6 EXHIBIT 3 Pitkin County Treasurer Account R003602 Parcel Number Receipt Date 264335401001 May 8,2019 70 LARSON DR HOLDINGS LTD 1 WOOD RD WILMINGTON, DE 19806 Receipt Number 2019-05-08-21-252649 Situs Address Payor LARSON DR MOORE JONATHON Legal Description Subdivision: STARWOOD Block: 16 Lot: R-95 STARWOOD SIXTEEN Property Code Actual Assessed Year Area Mill Levy VACANT RES LOTS - 0100 1,760,000 510,400 2018 042 59.186 Payments Received Bank Deposit $30,510.61 Continent MOORE JONATHON 05/06 ECFIK Payments Applied Year Charges Billed Prior Payments New Payments Balance 2018 Interest $302.09 $0.00 $302.09 $0.00 2018 Tax Charge $30,208.52 $0.00 $30,208.52 $0.00 $30,510.61 $0.00 Balance Due as of May 8, 2019 $0.00 ALL CHECKS SUBJECT TO FINAL COLLECTION THANK YOU - PITKIN COUNTY TREASURER 530E MAIN ST, STE 201 ASPEN, CO 81611 Pitkin County Treasurer Account R003600 Parcel Number Receipt Date 264335107006 May 8,2019 70 LARSON DR HOLDINGS LTD 1 WOOD RD WILMINGTON, DE 19806 Receipt Number 2019-05-08-21-252647 Situs Address Payor EPPLEY DR MOORE JONATHON Legal Description Subdivision: STARWOOD Block: 16 Lot: R-92 STARWOOD SDCTEEN Property Code Actual Assessed Year Area Mill Levy VACANT RES LOTS - 0100 1,760,000 510,400 2018 042 59.186 Payments Received Bank Deposit $30,510.61 Comment MOORE JONATHON ECHK 05/06 Payments Applied Year Charges Billed Prior Payments New Payments Balance 2018 Interest $302.09 $0.00 $302.09 $0.00 2018 Tax Charge $30,208.52 $0.00 $30,208.52 $0.00 $30,510.61 $0.00 Balance Due as of May 8, 2019 $0.00 ALL CHECKS SUBJECT TO FINAL COLLECTION THANK YOU - PITKIN COUNTY TREASURER 530E MAIN ST, STE 201 ASPEN, CO 81611 EXHIBIT 4 . AGENT AUTHORIZATION. FORM o A person who owns, controls, or possesses property valued by the County Assessor niay each year designate an agent to act on his or her bAhatf on any matter relating to the review of the valuation of the property before the Assessor and/or the County Board of Equalization. o This form or a copy must accompany any petition filed with the Assessor or Board of Equalization. o ' A petition for review will not be accepted unless the agency authorization form accompanying the petition is signed by the person who owns, controls, or possesses the property. o This designation of an agent expires at the end of the calendar year. Designation of Agent Company Name: Agent Name: Mailing Address: City, State, Zip: Phone Number: FaxNumber: • Neiley Law Firm, LLC Richard Y Walley, Jr. 6000 Highway 82, Suite 1 Glenwood Springs, CO 81601 (970) 928-9393 (970) 928-9399 For tag year: 2411$ )i the undersigned, hereby designate the above named agent to act on my behalf in all matters pertaining to the review and appeal of real and/or personal property valuation and classification with the Assessor or the Board of Equalization. This authorization is limited to the propeitles listed below and on attached forms if necessary. Schedule Number (s): 264335401001 R003602 264335107006 R003600 Signature of Person Owning, Controlling, or Possessing the Property! . eG &trier. Moore, Assistant Secretary of 70 Larson *Drive Holdings, Ltd., a Delaware corporation �a.136