HomeMy WebLinkAboutbocc.res.018.2024FOR 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 __________ Tax Year __________
Actual Assessed Tax 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)
WHEREAS, the County Commissioners of _________________ County, State of Colorado, at a duly and lawfully
called regular meeting held on _____/_____/_____, 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 _______________________________________(being present--not present) and
Name
Petitioner __________________________________(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 Board (agrees--does not agree) with the recommendation of the
Assessor and the petition be (approved--approved in part--denied) with an abatement/refund as follows:
______ ______________ _______________ ______ ________________ _______________
Year Assessed Value Taxes Abate/Refund Year Assessed Value Taxes Abate/Refund
____________________________________________
Chairperson of the Board of County Commissioners’ Signature
I, _______________________________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 ___________ day of__________________, _________.
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
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
Pitkin
3 27 24
Commissioners Greg Poschman, Steve Child, Patti Clapper, and Francie Jacober.
Deb Bamesberger
BELL MEREDITH W REV TRUST
2021 $123,340 $4420.00 2022 $119,888 $4438.86
Sam Engen
28th March 2024
Resolution No. 018-2024
HEARING OFFICER DETERMINATION
PITKIN COUNTY ABATEMENT HEARING
Property Owner’s Name: BELL MEREDITH W REVOCABLE TRUST
Account Number: R004629
Hearing Date: March 7, 2024
Hearing Time: 10 a.m.
Tax Year(s): 2021 & 2022
Property Address: 610 S WEST END ST #F203
Legal Description: Subdivision: GANT Unit: F-203
Assessor’s Representative: Ryan Gentry
Assessor Valuation: $1,914,800
Owner Requested Value: $1,560,000
Owner(s) Justification for Appeal: Petitioner uses her own comparables to ask $1,560,000
Assessor's Justification for Valuation Assessor's Justification for Valuation:
The assessor recommends a value of $1.8M according to comparable sales.
Classification Code: condo Land: 0 Improvements: 1,800,000 Total: 1,800,000
TO BE FILLED OUT BY HEARING OFFICER:
Property Owner Present: _xx Yes _____No
Determination (mark with X): No Change ____ Stipulation ____ Adjustment xx
The property shall have the following changes:
Land ______________________+ Improvments ______________________ = Total Value $1,725,00.00
Classification: ______________________
Hearing Officer: Mick Ireland
Hearing Office Signature:
Comments:
Petitioner requests a valuation of $1,560,000 for this second floor Gant units F203. Appraiser is
required by statute to use market sales data for the time period to determine the value of this
unit. Appraiser must use comparable sales time adjusted to reflect the increase in value of those
sales that are comparable to this unit. As the Gant has several sales of similar units, the
appraiser was able to find very similar sales within the Gant complex and time adjusted for
them using the Weighted Monthly Median Sales Regression analysis showing monthly
appreciation in the applicable time period for residential property in this area. The resulting
assigned value for this unit was $1,800,000.
Petitioner notes that some of the compared units were 1st floor. HO agrees that first floor units
are more desirable in this part of the Gant for reasons of noise, safety and access and therefore
supports a further reduction of $75,000 resulting in a value of $1,725,000.
Petitioner and Appraiser concur in that recommendation but do not formally stipulate to he
agreed upon value.
HO recommends a value of $1,725,000.