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Home My WebLink Aboutbocc.res.099.2024 _____________________________ _____________________________ PETITION FOR ABATEMENT OR REFUND OF TAXES County:____________________ Date Received_____________________ (Use Assessor’s or Commissioners’ Date Stamp) Section I: Petitioner, please complete Section I only. Date: __________________________ Month Day Year Petitioner’s Name: Petitioner’s Mailing Address: City or Town SCHEDULE OR PARCEL NUMBER(S) _____________________________ State Zip Code PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY 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 ___________ are incorrect for the following reasons: (Briefly describe why 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.) Petitioner’s estimate of value: $________________ (_______) Value Year 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 Signature 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 II: 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 recommends denial for the following reason(s): Assessor’s or Deputy Assessor’s Signature 15-DPT-AR No. 920-66/17 Pitkin March 27 2024 Michael J. Sacks Revocable Trust 1425 Waverly Rd Highland Park IL 60035 R003653 233 Ridge Rd., Aspen CO 81611 2023 See enclosed letter 31,000,000 2023 970 283-2172 Andrew Atkins aatkins@garfieldhecht.com Andrew Atkins Digitally signed by Andrew Atkins Date: 2024.03.27 13:44:14 -06'00' Received 3/28/24 via email. RMI 2023 X X 2023 *reduced by $55,000 per SB22-238 & SB23B-001 37,833,000 2,534,810 66,518.48 31,445,000 2,106,820 55,287.16 6,388,000 427,990 11,231.32 Name Assessed Value Taxes Abate/Refund Month Property Tax Administrator’s Signature ___________________________________________ ___________________________________________ ___________________________________________________________________________________________ ___________________________________________________________________________________________ ______ ______________ _______________ ____________________________________________ ____________________________________________ ____________________________________ _____________________________ __________ 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 forabatement 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 Commissioners (Must be completed if Section III does not apply) WHEREAS, the County Commissioners of _________________ County, State of Colorado, at a duly and lawfully __ __ 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 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 that the petition be (approved--approved in part--denied) with an abatement/refund as follows: Year 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__________________, _________. 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 petition, is hereby Approved Approved in part $___________________ Denied for the following reason(s): Secretary’s Signature Date 15-DPT-AR No. 920-66/17 March 27 2024 March 27 2024 Pitkin 2024 2023 2024 March 27 2024 Pitkin 2023 2,106,820 11,231.32 Deb Bamesberger Sacks, Michael J Rev Trust Resolution No. 099 - 2024 10 23called regular meeting held on _ _ _/ __ _/ _, at which meeting there were present the following members: Sam Engen Commissioners Poschman, Child, Jacober, Clapper, and McNicholas Kury 23rd October Appraiser Recommendation for an Abatement From: Wendy Schultz Date: 7/24/24 Petitioner: SACKS MICHAEL J REV TRUST Schedule #: R003653 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 __x__ Abatement/Refund Different than requested Abatement for Year: 2023 Data collection period for year #1: 01/01/21 to 06/30/22 Actual Value this year: $37,833,000 New Value: $31,500,000 The basis of this recommendation is: Petitioner supplied an appraisal. Appraiser reviewed 8 comparable sales in the Red Mountain area that adjusted to a range of $25,000,000 to 40,000,000. Appraiser recommended $31,500,000 and petitioner agreed.