Board of Equalization and Review - June 12, 2012
Date run: 6/22/2012 4:33:25 PM
NCPTS V4
TR-121 Appeal Docket Report
Report Parameters:
Calendar Pk:
TIME
9:00 AM 1
ROW
NO.
5
LEVEL
BER
Docket Date:
CASE
NUMBER
11-BER008109
APPEAL
ID
1386
OWNER/
APPELLANT
ARZBERGER,
GEORGE A
6/12/2012
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
14517211
N
REI
ABS NUMBER
0001852030-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUHERXJKWDV
)&
6DOH'DWH6DOH
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
90,200
55,000 01
REDUCTION
60,700 01
REDUCTION
60,700 JA/DG
DEVAULT,
CHERYL
0
71,700
39,742 01
REDUCTION
62,800 01
REDUCTION
62,800 JA/DG
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9:00 AM 2
BER
11-BER007421
21494
CHEN, JEAN
06307417
N
REI
0001675623-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
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PAGE 1 of 62
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
9:00 AM 3
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER007167
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18141
DEVORE,
WILLIAM N. II &
DEVORE, TERRY
14912453
N
REI
ABS NUMBER
0001858086-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
UHFHQWDSSUDLVDO
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
286,000
218,000 01
REDUCTION
284,700 01
REDUCTION
284,700 DG/JA
DEVAULT,
CHERYL
0
155,900
0 01
REDUCTION
155,900 01
REDUCTION
137,800 JA/DG
DEVAULT,
CHERYL
0
78,300
0 01
REDUCTION
53,100 01
REDUCTION
53,100 JA/DG
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RI
9:00 AM 4
BER
11-BER007921
19232
DONEY,
MICHAEL &
DONEY, MARTIN
07102216
N
REI
0001691068-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
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FRPSVDUHVDOHV
5HFRPPHQGQRFKDQJH
LQYDOXH
9:00 AM 5
BER
11-BER007786
23616
FERGUSON,
DAVID NEIL
14501401
N
REI
0001849957-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
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PAGE 2 of 62
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
9:00 AM 6
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER008345
APPEAL
ID
23743
OWNER/
APPELLANT
FERGUSON,
DAVID NEIL
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
14501409
N
REI
ABS NUMBER
0001849965-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
FRPSVDOHV
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
45,400
19,500 01
REDUCTION
31,300 01
REDUCTION
31,300 JA/DG
DEVAULT,
CHERYL
0
71,600
35,000 01
REDUCTION
59,200 01
REDUCTION
59,200 JA/DG
DEVAULT,
CHERYL
0
175,700
53,000 01
REDUCTION
135,300 01
REDUCTION
101,500 JA/DG
6DOHV5DWLR
&2'
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FRQVLVWHQWZLWKSULRU%(5
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WREHORZDYHUDJHDQG
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H\EWRDFWXDO
5HFRPPHQGQHZYDOXH
RI
9:00 AM 7
BER
11-BER007367
1988
GIDDINGS,
ROBERT &
GIDDINGS,
OLIVIA
06502210
N
REI
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
FRPSVDOHV
0001677303-20112011-0000-0
6DOHV5DWLR
&2'
&RXQW\CV&DVH8SRQ
VLWHYLVLWORZHUHGH\EWR
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YDOXHRI
9:00 AM 8
BER
11-BER007128
3590
MCCARVER,
JOHNNY &
MCCARVER,
DORIS
11909110
N
REI
0001809259-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
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PAGE 3 of 62
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
9:00 AM 9
LEVEL
BER
CASE
NUMBER
11-BER007770
APPEAL
ID
2349
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
MCCLAIN
PROPERTIES
LLC - ATTN:
JANE MCCLAIN
DUVALL
05316101
N
REI
ABS NUMBER
0001657341-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
YDOXHRIDGMDFHQW
SURSHUW\
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
663,400
471,929 01
REDUCTION
497,500 01
REDUCTION
497,500 DG/JA
DEVAULT,
CHERYL
0
141,000
65,000 01
REDUCTION
141,000 01
REDUCTION
130,400 JA/DG
DEVAULT,
CHERYL
0
7,500
5,000 01
REDUCTION
7,500 01
REDUCTION
6,000 DG/JA
6DOHV5DWLR
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HTXLWDEOH5HFRPPHQG
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9:00 AM 10
BER
11-BER007461
5498
NETT, STEPHEN
& NETT, RAILI
07101818
N
REI
0001690861-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
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$SSUDLVDO
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EXWVXSSRUWHG
FRXQWLHVYDOXH
5HFRPPHQGQRRWKHU
FKDQJHLQYDOXHRI
9:00 AM 11
BER
11-BER007543
22694
NEXCO INC ATTN: JUDSON
STRINGFELLOW
11902131
N
REI
0001806583-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
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LQYDOXH
PAGE 4 of 62
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
9:00 AM 12
LEVEL
BER
CASE
NUMBER
11-BER007724
APPEAL
ID
6381
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
NYBORG, ELLA
SUE
14910912
N
REI
ABS NUMBER
0001857345-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
FRPSVDOHVDQDO\VLV
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
210,200
125,000 01
REDUCTION
191,700 01
REDUCTION
159,700 JA/DG
DEVAULT,
CHERYL
0
30,000
20,000 01
REDUCTION
12,000 01
REDUCTION
12,000 JA/DG
DEVAULT,
CHERYL
0
189,800
6DOHV5DWLR
&2'
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IRUFRQGLWLRQ
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RI
9:00 AM 13
BER
11-BER007398
13983
OAKMONT HOME
BUILDERS INC ATTN: S.
CAMERON
HAZEN
11911308
N
REI
0001809693-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
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3ULFH1$
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ORWV
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IRUVL]H
5HFRPPHQGQHZYDOXH
RISHUORW
9:00 AM 14
BER
11-BER007366
20742
RAMBO, JO
BETH
14912461
N
REI
0001858106-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
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.
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PAGE 5 of 62
150,000 02 NO
CHANGE
189,800 02 NO
CHANGE
189,800 DG/JA
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
9:00 AM 15
LEVEL
BER
CASE
NUMBER
11-BER007655
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
23715
RUSSO,
JENNIFER/JOHN
& PHAIL, LAURA
11904621
N
REI
ABS NUMBER
0001807990-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
300,000
160,000 01
REDUCTION
225,000 01
REDUCTION
165,000 DG/JA
DEVAULT,
CHERYL
0
63,000
23,000 01
REDUCTION
40,200 01
REDUCTION
40,200 JA/DG
DEVAULT,
CHERYL
0
118,100
67,000 01
REDUCTION
81,000 01
REDUCTION
67,100 JA/DG
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QHZYDOXHRI
9:00 AM 16
BER
11-BER008147
11919
STIKELEATHER,
RICHARD W
06305419
N
REI
0001674894-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
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8SRQVLWHYLVLWORZHUHG
H\EWRDQGDGGHG
$35HFRPPHQW
QHZYDOXHRI
9:00 AM 17
BER
11-BER007344
23583
TPM
PROPERTIES ATTN: THOMAS
P MOORE III
06506119
N
REI
0001678602-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
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732SLQLRQRI9DOXH
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5HFRPPHQGQHZYDOXH
RI
PAGE 6 of 62
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
9:00 AM 18
LEVEL
BER
CASE
NUMBER
11-BER007363
APPEAL
ID
23313
OWNER/
APPELLANT
TPM
PROPERTIES
(LTD) - ATTN:
THOMAS P
MOORE III
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
11909814
N
REI
ABS NUMBER
0001809608-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
YDFDQWORWQRFRPSV
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
75,000
9,500 02 NO
CHANGE
75,000 02 NO
CHANGE
75,000 JA/DG
DEVAULT,
CHERYL
0
10,000
7,000 02 NO
CHANGE
10,000 02 NO
CHANGE
10,000 JA/DG
DEVAULT,
CHERYL
0
14,300
7,000 02 NO
CHANGE
14,300 02 NO
CHANGE
14,300 JA/DG
DEVAULT,
CHERYL
0
82,900
63,000 01
REDUCTION
33,200 JA/DG
6DOHV5DWLR
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6DOHVUHSRUWVXSSRUWV
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FKDQJHLQYDOXH
9:00 AM 19
BER
11-BER007349
23663
TPM
PROPERTIES
(LTD) - ATTN:
THOMAS P
MOORE III
14518225
N
REI
0001852408-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
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9:00 AM 20
BER
11-BER007342
23661
TPM
PROPERTIES
(LTD) - ATTN:
THOMAS P
MOORE III
14518226
N
REI
0001852409-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
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9:00 AM 21
BER
11-BER007351
23507
TPM
PROPERTIES LP
- ATTN: THOMAS
P MOORE III
06707314
N
REI
0001683386-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
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PAGE 7 of 62
67,000 01
REDUCTION
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
9:00 AM 22
LEVEL
BER
CASE
NUMBER
11-BER008568
APPEAL
ID
14147
OWNER/
APPELLANT
TPM
PROPERTIES
LTD
PARTNERSHIP ATTN: THOMAS
P MOORE III
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
14511321
N
REI
ABS NUMBER
0001851043-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
FRPSVDOHV
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
69,000
37,000 01
REDUCTION
59,100 01
REDUCTION
59,100 JA/DG
)RUHFORVXUH12
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
FRPPRQRSHQVSDFHQR
URDGIURQWDJHQRXWLOLWLHV
0
45,600
5,000 01
REDUCTION
22,800 01
REDUCTION
16,000 JA/DG
0
214,000
120,000 01
REDUCTION
147,800 01
REDUCTION
147,800 JA/DG
6DOHV5DWLR
&2'
&RXQW\CV&DVH&RPSV
SURYLGHGDUH
IRUHFORVXUHV$IWHUVLWH
YLVLWORZHZUHGH\EWR
DQGUHPRYHG
FDUSRUW5HFRPPHQG
QHZYDOXHRI
9:00 AM 23
BER
11-BER007629
4603
TRIVEN
PROPERTIES
LLC - ATTN:
JUDSON
STRINGFELLOW
05518199
N
REI
0007269380-20112011-0000-0
6DOHV5DWLR
&2'
&RXQW\CV&DVH
3URSHUW\LVQRWLQWKH
QDPHRIWKH+2$$IWHU
VLWHYLVLWJDYHIRU
VL]HDQGQRDFFHVV
5HFRPPHQGQHZYDOXH
RI
9:00 AM 24
BER
11-BER007466
16217
VAN VYNCKT,
WILLA P
14910309
N
REI
0001857191-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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73CV&DVHDQG,VVXHV
3URSHUW\LQYHU\EDG
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$3IRUFRQGLWLRQ
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RI
PAGE 8 of 62
DEVAULT,
CHERYL
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
9:00 AM 25
LEVEL
BER
CASE
NUMBER
11-BER007276
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
7890
ZEMAN, THOMAS
B
06708213
N
REI
ABS NUMBER
0001683621-20112011-0000-0
REASON
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
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6DOHV5DWLR
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RI
PAGE 9 of 62
APPRAISER
DEVAULT,
CHERYL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
85,500
APPELLANT
OPINION VALUE
($)
STAFF REC
65,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
75,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
64,400 DG/JA
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
9:00 AM 26
LEVEL
BER
CASE
NUMBER
11-BER008219
APPEAL
ID
19179
OWNER/
APPELLANT
2920
ROCKBROOK
LLC - ATTN:
STEPHANIE
LUTHER
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
17506115
N
REI
ABS NUMBER
0001905641-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUSURYLGHV
FRPSDULVRQZLWKRWKHU
/DQGYDOXHVDORQJ
5RFNEURRN'ULYH2ZQHU
DOVRFLWHVWKHLPSDFWRI
WKH6:,0%XIIHURQ
WKHSRWHQWLDO
GHYHORSPHQWRIWKLV
SDUFHORIQRZYDFDQW
/DQG
GEIER, JOHN
6DOHV5DWLR
&2' &RXQW\CV&DVH8QOLNH
WKHRWKHUSURSHUWLHV
IRXQGDORQJ5RFNEURRN
'ULYHWKH6XEMHFWLV
IRXQGDORQJ03&&*ROI
&RXUVH7KLVSDUFHOLV
FRQVLGHUHGWREH
/RWV2QO\RQH/RWLV
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UHFHLYHD6L]HGHGXFWLRQ
RI:LWKWKHQHZ
UHFRPPHQGHGYDOXH
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6KDSH6L]H7RSRJUDSK\
DQG)ORRGSODLQ7KH
2ZQHUVWDWHVWKDW6:,0
%XIIHUUHJXODWLRQVGRQRW
DOORZEXLOGLQJZLWKLQWKH
6:,0%XIIHUEXWWKDWLV
QRWZKDW,KDYHIRXQGLQ
P\H[SHULHLQFH%XLOGLQJ
FDQRFFXUZLWKLQD6:,0
%XIIHUEXWWKHUHDUH
DGGLWLRQDOUHTXLUHPHQWV
WKDWPXVWEHPHW7KH
UHFRPPHQGHGYDOXHLV
EHOLHYHGWRDGHTXDWHO\
DGGUHVVFRQFHUQV
EURXJKWXSE\WKH2ZQHU
7KLVSURSHUW\LVHTXLWDEO\
DSSUDLVHG1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 10 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,496,300
APPELLANT
OPINION VALUE
($)
STAFF REC
831,300 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
931,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
931,000 JA/DG
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
9:00 AM 27
BER
11-BER008114
14445
ASHCRAFT,
THOMAS J
17508501
N
REI
0001905993-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
7KHDERYHUHIHUHQFHG
DSSUDLVDOUHSRUW
UHSUHVHQWVWKHODWHVW
VXEPLVVLRQVIURPWKH
2ZQHU3UHYLRXVWRWKLV
WKH2ZQHUVXSSOLHG
VHYHUDOOHWWHUVRXWOLQLQJ
WKHLVVXHVKHFRQVLGHUV
UHOHYDQW7KHPRVW
VLJQLILFDQWRIWKHVHEHLQJ
WKDWKHIHHOVKLVSURSHUW\
LVLQDSSURSULDWHO\
DVVHVVHGLQ1%+3
ZKHQKHIHHOVLWVKRXOG
EHLQ1%+3+HDOVR
FLWHVDSURSHUW\DFURVV
WKHVWUHHWZKLFKZDVXS
IRUVDOHLQ)HEUXDU\
EXWVXEVHTXHQWO\
ZLWKGUDZQIURPWKH
PDUNHWLQ0D\
2ZQHUUHIHUHQFHV=LOORZ
DQG(SSUDLVDOFRP+H
SURYLGHVDPSOLI\LQJ
DUJXPHQWVIRUERWKWKH
/DQGFRPSRQHQWDQGWKH
%XLOGLQJFRPSRQHQW
6DOHV5DWLR
&2' &RXQW\CV&DVH,Q
UHYLHZLQJWKHDSSUDLVDO
UHSRUWSURYLGHGWKH%(5
VKRXOGEHDZDUHWKDW
&RPSLVD4XDOLILHG
6DOHIURP1%+6DQG
&RPSLVDQ(VWDWH6DOH
IURPWKHVDPH1%+
&RPSDQGDUHGUDZQ
IURP1%+3&RPS
LVGUDZQIURP3
1RQHRIWKHVHVDOHVLV
IRXQGRQDQ\JROIFRXUVH
7KLVLVYHU\FXULRXV
EHFDXVHHLJKWGRRUV
GRZQIURPWKH6XEMHFWLV
D4XDOLILHG6DOHWKDWIDOOV
ZLWKLQWKHUDQJHRIVDOHV
GDWHVXVHGE\WKH
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VLWVRQWKHVDPHVWUHHW
DQGERUGHUVWKH03&&
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UHYLHZLQJWKHLQIRUPDWLRQ
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/DQGYDOXDWLRQVZHGR
ILQGDQLQFRQVLVWHQF\LQ
WKH*ROI&RXUVH
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UHFRPPHQGDWLRQWRWKH
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PAGE 11 of 62
0
887,900
601,820 01
REDUCTION
869,200 01
REDUCTION
717,200 JA/DG
Board of Equalization and Review - June 12, 2012
9:00 AM 27
BER
11-BER008114
14445
ASHCRAFT,
THOMAS J
17508501
N
REI
0001905993-20112011-0000-0
01 Above
Market
support the Land valued GEIER, JOHN
derived for the Subject
and are verified by the
valuation ascribed to the
Qualified Sale found at
2733 Picardy Place.
Removing this property
from NBH P330 would
create an inequity. In
consideration of the
arguments submitted
concerning the Building,
and at the insistence of
the Owner, a site visit
was made to the
property. It was
determined that the
County`s record was in
error in that the back
FOP should actually be a
FEP and there is a
second Fireplace. Also,
the EYB of 1995 was
considered to be too
aggressive and was
therefore reduced to
1985. This property is
equitably appraised and
therefore no further
changes are
recommended.
PAGE 12 of 62
0
887,900
601,820 01
REDUCTION
869,200 01
REDUCTION
717,200 JA/DG
Board of Equalization and Review - June 12, 2012
9:00 AM 28
BER
11-BER008515
14399
BRADLEY, CECIL
& BRADLEY,
CHRISTINE
17509414
N
REI
0001906150-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
ODUJHO\UHVWVXSRQWKH
DERYHUHIHUHQFHG
DSSUDLVDOUHSRUW2ZQHU
DOVRH[SUHVVHVFRQFHUQV
DERXWKLV/DQGYDOXDWLRQ
LQWKDWWKH&RXQW\YDOXHG
KLV/DQGDV/RWVLQ
1%+32ZQHUIHHOV
WKLVLVLQHTXLWDEOHDQG
DOVRIHHOVWKDWKLV/DQG
YDOXHVKRXOGEHPRUHLQ
OLQHZLWKWKH/DQG9DOXHV
WKH&RXQW\XVHVLQ1%+
52ZQHUJRHVRQWR
DXJPHQWWKHVL[&RPSV
IRXQGLQWKHDSSUDLVDO
UHSRUWZLWKVHYHQ&RPSV
RIKLVRZQWKHUHLV
VRPHRYHUODSKHUH
6DOHV5DWLR
&2' &RXQW\CV&DVH6SRNH
ZLWKWKH2ZQHURQWKH
SKRQHDWSPRQ
)ULGD\-XQHDQG
KHDJUHHGWRWKHQHZ
UHFRPPHQGHGYDOXHRI
,QFRQVLGHULQJ
WKHDSSUDLVDOUHSRUWWKH
DSSUDLVHUEHOLHYHVWKDW
WKHKRPHKDVDQ
HIIHFWLYHDJHRI\HDUV
7KH&RXQW\UHFRUGLV
XVLQJDQ(<%RIVR
WKHUHLVYLUWXDODJUHHPHQW
KHUH$VWKH%(5
FRQVLGHUVWKH&RPSV
VXSSOLHG&RPSV
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5&RPSLVD
6DOH&RPSLVDQ
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7KHVNHWFKIRXQGLQWKH
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UHVXOWHGLQDQLQLWLDO
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LVVXH,DJUHHWKDW
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PAGE 13 of 62
0
737,500
400,000 01
REDUCTION
530,000 01
REDUCTION
530,000 DG/JA
Board of Equalization and Review - June 12, 2012
9:00 AM 28
BER
11-BER008515
14399
BRADLEY, CECIL
& BRADLEY,
CHRISTINE
17509414
N
REI
0001906150-20112011-0000-0
01 Above
Market
Retail parcel directly
GEIER, JOHN
behind him and the
Church with Daycare
immediately to his south,
I have reduced the Land
by 10% for Economic
consideration and this is
likewise applied to the
Improvements. It should
be noted that the
appraisal report awards
no adjustment between
other residential
properties used for
comparison which do not
abut commercial
properties as the Subject
property does. These
adjustments reduce this
valuation below the level
at which the Subject sold
in June, 2008, when
these Economic
situations are believed to
have also existed. All the
same maintenance
issues are anticipated to
have existed at that time,
as well. After a visit to
the property determined
that the Basement was
unfinished and that the
addition to the right (as
you face the front of the
home) should be
designated SFB.This
property is considered to
now be equitably
appraised. Therefore, no
further changes are
recommended.
PAGE 14 of 62
0
737,500
400,000 01
REDUCTION
530,000 01
REDUCTION
530,000 DG/JA
Board of Equalization and Review - June 12, 2012
9:00 AM 29
BER
11-BER008261
14546
CARLSON,
CYNTHIA M
17501112
N
REI
0001904829-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUSURYLGHVWKH
DERYHUHIHUHQFHG
DSSUDLVDOUHSRUW7KLVLV
ODWHUDXJPHQWHGZLWK
VXSSOHPHQWDU\
LQIRUPDWLRQDVUHJDUGV
WKH6XEMHFWCV/RWVL]H
DQGVKDSHHVSHFLDOO\LQ
FRPSDULVRQZLWKRWKHU
SURSHUWLHVIRXQGDORQJ
WKLVVWUHHW$QDGGLWLRQDO
LVVXHLVWKHPXOWLIDPLO\
SDUFHOQH[WGRRUZLWKD
IRXUVWRU\FRQGR
6DOHV5DWLR
&2' &RXQW\CV&DVH,Q
FRQVLGHULQJWKHDSSUDLVDO
UHSRUWDOOWKUHHRIWKH
VXEPLWWHG&RPSVIURPD
WD[QHLJKERUKRRGRWKHU
WKDQWKH6XEMHFW1%+
3(DFKKDVD/DQG
YDOXHVOLJKWO\PRUHWKDQ
KDOIWKDWIRXQGRQDQRQ
*ROI&RXUVHSDUFHOLQ
3$OODUH4XDOLILHG
6DOHVIRUWKH31%+
&RPSLVWKHRQO\WZR
VWRU\KRPHDQGLW
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RQLWDV\RXFRQVLGHULWV
YDOXH7KHRWKHUWZR
&RPSVOLNHWKH6XEMHFW
DUH5DQFKVW\OHKRPHV
7KHDSSUDLVDOUHSRUW
SODFHVWKHHIIHFWLYHDJH
RIWKHKRPHDW\HDUV
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&RXQW\CV(<%IURP
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YDOXDWLRQ7KH%(5KDV
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WRWKHULJKWRIWKH
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RQWKRVHUXOLQJV,KDYH
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6L]HDQG6KDSH
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ZKLFK,IHHOFRUUHFWO\
UHFRJQL]HVWKHJUHDWHU
IURQWDJHRIWKH/RWZKLOH
QRWH[DJJHUDWLQJLWV
VLJQLILFDQFH7KH2ZQHU
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FRQVLGHUDWLRQWKHIDFW
WKDWWKH\OLYHULJKWQH[WWR
DPXOWLIDPLO\FRQGR
PAGE 15 of 62
0
1,443,000
650,000 01
REDUCTION
1,055,800 01
REDUCTION
918,800 DG/JA
Board of Equalization and Review - June 12, 2012
9:00 AM 29
BER
11-BER008261
14546
CARLSON,
CYNTHIA M
17501112
N
REI
0001904829-20112011-0000-0
01 Above
Market
complex. Please note
GEIER, JOHN
that each of the three
Comps in the supplied
appraisal report is not
located next to a fourstory condo, but the
appraiser makes no
adjustment between
these homes and the
Subject. The County
currently applies a 5%
Economic Depreciation
to the property and while
there are no notes
explaining this, I believe
that this has been
provided in recognition of
the condo complex.
Since the appraiser felt
no need for such an
adjustment, I believe that
the County has been
very considerate. This
parcel is equitably
appraised. No further
changes are
recommended.
PAGE 16 of 62
0
1,443,000
650,000 01
REDUCTION
1,055,800 01
REDUCTION
918,800 DG/JA
Board of Equalization and Review - June 12, 2012
9:00 AM 30
BER
11-BER008161
14436
CARSON,
CHARLES &
CARSON,
BARBARA
17506107
N
REI
0001905629-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUSURYLGHVWKUHH
0/6UHDGRXWVRIQHDUE\
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VROG+HDOVRSURYLGHVD
PDSRIKLVSDUFHO
VKRZLQJWKHVHZHU
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YLHZDUHOLNHZLVH
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6DOHV5DWLR
&2' &RXQW\CV&DVH0/6
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WKH/DQGYDOXHVIRUD
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&RXUVH/RW,QUHYLHZLQJ
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QRWEHOLHYHWKLVFRUUHFW
,QORRNLQJDWWKHDGMDFHQW
/RWVWKH6XEMHFWSDUFHO
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%(57KLVSURSHUW\LV
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HTXLWDEO\DSSUDLVHG1R
IXUWKHUFKDQJHVDUH
UHFRPPHQGHG
PAGE 17 of 62
GEIER, JOHN
0
928,500
740,000 01
REDUCTION
962,000 01
REDUCTION
862,300 DG/JA
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
9:00 AM 31
LEVEL
BER
CASE
NUMBER
11-BER008376
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
20910
COKER, WALLIE
& COKER, FAY
17505108
N
REI
ABS NUMBER
0001905606-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUSURYLGHVD6ROG
$GMXVWHG&RPSDUDEOH
$QDO\VLVCZKLFKFRQVLVWV
RIWKUHHSURSHUWLHV+H
DOVRLQFOXGHVDUHDO
HVWDWH%ORJRUHPDLO
ZKLFKGHVFULEHVJHQHUDO
PDUNHWWUHQGVLQWKH
&KDUORWWHDUHD)LQDOO\
WKH2ZQHUSURYLGHVD
VLJQHG3RZHURI$WWRUQH\
EXWWKLVGRFXPHQWIDLOVWR
LGHQWLI\DUHSUHVHQWDWLYH
6DOHV5DWLR
&2' &RXQW\CV&DVH,Q
FRQVLGHULQJWKHVDOHV
SURYLGHGDV&RPSV
QRQHRIWKHWKUHHLV
GUDZQIURPWKH6XEMHFW
1%+3QRULVDQ\RI
WKHPDGMDFHQWWRDQ\
*ROI&RXUVHOLNHWKH
6XEMHFW&RPSDQG
DUHERWK4XDOLILHG6DOHV
IURP1%+3DQG
KDYH/DQGYDOXHVZKLFK
DUHPRUHWKDQ
OHVVWKDQWKH/DQGYDOXH
QRUPDOO\IRXQGRQD
03&&*ROI&RXUVH
ORFDWLRQ&RPSLVIRXQG
LQ1%+3EXW
UHSUHVHQWVD'LVDOORZHG
6DOHGXHWR5HORFDWLRQ
,QUHYLHZLQJWKHSURSHUW\
LQLWVRZQULJKW,UHGXFHG
WKH/DQGYDOXHEDVHGRQ
WKH%(5CVGHFLVLRQRQ
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VLPLODUSURSHUWLHVDORQJ
6KDURQ5RDGZKLFKEDFN
XSWRWKH*ROI&RXUVH,
KDYHDSSOLHGD
'HGXFWLRQWRWKH/DQGIRU
7UDIILF7KHYDOXHDV
DSSHDOHGVKRZHGRQO\D
GHGXFWLRQIRU
(FRQRPLFWKLVZDV
SUREDEO\IRU7UDIILF
7KHUHIRUH,PDWFKHGWKH
DOORZDQFHIRU7UDIILF
GRQHRQWKH/DQG7KH
,PSURYHPHQWVDOUHDG\
VKRZHGD
)XQFWLRQDO2EVROHVFHQFH
DWWKHWLPHRIDSSHDO
7KLVZDVQRWFKDQJHG
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FRQVLGHUHGWREH
HTXLWDEO\DSSUDLVHG1R
IXUWKHUFKDQJHVDUH
UHFRPPHQGHG
PAGE 18 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
775,800
APPELLANT
OPINION VALUE
($)
STAFF REC
605,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
697,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
697,000 JA/DG
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
9:00 AM 32
LEVEL
BER
CASE
NUMBER
11-BER008879
APPEAL
ID
2357
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
EDMONDSON,
RUBY J
17508602
N
REI
ABS NUMBER
0001906015-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUKDVSURYLGHGWKH
WZRDERYHUHIHUHQFHG
DSSUDLVDOUHSRUWVWR
VXSSRUWKHUFRQWHQWLRQ
WKDWKHUYDOXHLVWRRKLJK
6DOHV5DWLR
&2' &RXQW\CV&DVH,Q
UHYLHZLQJWKHWZR
DSSUDLVDOUHSRUWVWKH
%(5VKRXOGEHDZDUH
WKDWQHLWKHUUHSRUWGUDZV
DQ\&RPSVIURPZLWKLQ
WKH6XEMHFW7D[1%+,Q
WKHILUVWDSSUDLVDOUHSRUW
&RPSLVIRXQGLQ1%+
3DQGLVDTXDOLILHG
6DOHIRUWKDW1%+7KH
6XEMHFW1%+LV3
&RPSLVIURPWKLV1%+
EXWLWLVDQ(VWDWH6DOH
&RPSLVOLNHZLVHD
'LVDOORZHG6DOHEHFDXVH
LWLVDQ$IWHUVDOH,QWKH
6HFRQG$SSUDLVDO
5HSRUW&RPSVDQG
DUH6DOHV&RPS
LVD6DOH&RPS
LVD4XDOLILHG6DOHIURP
5&RPSVDQG
DUH4XDOLILHG6DOHVIURP
3$PRQJDOOWKH
&RPSVSURYLGHGPRVW
KDYH(<%VRI
7KHUHLVRQHH[DPSOHRI
D&RPSKDYLQJDQ(<%
RIDQGWKDWLVZKDW,
KDYHXVHGIRUWKH
6XEMHFW7KH%(5VKRXOG
EHDZDUHWKDWWKLVKRPH
ZDVDOVRJUDQWHGD
GHGXFWLRQIRU$GGLWLRQDO
3K\VLFDO'HSUHFLDWLRQ
GXULQJWKH,QIRUPDO
5HYLHZSURFHVV7KH
/DQGKDVEHHQPRGLILHG
ZLWKDGHGXFWLRQIRUWKH
)ORRGSODLQLQIOXHQFH
7KLV2ZQHUKDVUHFHLYHG
DQ(OGHUO\([HPSWLRQ
7KLVSURSHUW\LVHTXLWDEO\
DSSUDLVHG1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 19 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
470,000
APPELLANT
OPINION VALUE
($)
STAFF REC
300,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
426,700 01
REDUCTION
DECISION
VALUE ($)
MOTION
375,500 DG/JA
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
9:00 AM 33
BER
11-BER008264
14353
ELAM, GEORGE
& KRATT,
LAURA / MARION
APPRAISAL, LLC
- ATTN: SHARON
E. MARION, SRA
17508512
N
REI
0001906010-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVEDVHGRQWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUW7KH2ZQHUDQG
WKHDSSUDLVDODOVR
UHIHUHQFHVWKHVDOHRI
LQZKLFKWKLV
SURSHUW\ZDVVROGRQ
DQGWKH
KRPHRQLWZDV
GHPROLVKHGWREXLOGD
QHZKRPH7KLVSURSHUW\
LVRQWKH03&&*ROI
&RXUVH
6DOHV5DWLR
&2' &RXQW\CV&DVH7KH
DSSUDLVDOUHSRUWXVHV
WKUHH&RPSV&RPSV
DQGDUHIURP1%+
3ZKLFKGRHVQRW
LQFOXGHJROIFRXUVH
SURSHUWLHVDQGWKH
DSSUDLVHUGRHVPDNH
DGMXVWPHQWVIRUWKLV
GLIIHUHQFH&RPSLV
IRXQGLQWKHVDPH1%+
3DVWKH6XEMHFWDQG
LWLVORFDWHGRQWKH03&&
*ROI&RXUVH7KH%(5
VKRXOGEHDZDUHWKDWWKLV
SURSHUW\FDUULHVD8&
RQLW7KLVVDOHDQGWKH
VDOHRIWKHSURSHUW\IRXU
GRRUVGRZQIURPWKH
6XEMHFWZKLFKVRPHKRZ
JHWVLJQRUHGE\WKH
DSSUDLVDOUHSRUWDUHWKH
VDOHVZLWKZKLFKWKH
&RXQW\ZDVDEOHWR
SHUIRUPLWV/DQG
$EVWUDFWLRQLQRUGHUWR
GHULYHWKH/DQGYDOXDWLRQ
XVHGIRU*ROI&RXUVH
SURSHUWLHV7KHSURSHUW\
DWLVRQWKH
*ROI&RXUVHKRZHYHULW
VXIIHUVIURPGUDPDWLF
7RSRLVVXHVDVZHOODVD
FRPSURPLVHGYLHZRIWKH
*ROI&RXUVH7KH%(5
VKRXOGEHDZDUHWKDWWKLV
SURSHUW\FXUUHQWO\FDUULHV
D8&RQLW7KH
SURSHUW\IRXUGRRUVGRZQ
GRHVQRWVXIIHUIURP
WKHVHLVVXHV7KHTXDOLW\
JUDGHRQWKLVVDOHLV
KLJKHUDQGLWKDVDPRUH
UHFHQW(<%WKDQWKH
6XEMHFW7KH&RXQW\CV
UHFRUGZDVFKDQJHG
EDVHGRQWKHDSSUDLVDO
UHSRUWWRUHIOHFWWKHKRPH
KDYLQJ%DWKURRPVQRW
,QUHYLHZLQJWKH/RWIRU
WKLVSURSHUW\WKHVOLJKWO\
FRPSURPLVHGYLHZ
UHVXOWHGLQD
PAGE 20 of 62
0
791,900
586,000 01
REDUCTION
661,600 01
REDUCTION
614,100 DG/JA
Board of Equalization and Review - June 12, 2012
9:00 AM 33
BER
11-BER008264
14353
ELAM, GEORGE
& KRATT,
LAURA / MARION
APPRAISAL, LLC
- ATTN: SHARON
E. MARION, SRA
17508512
N
REI
0001906010-20112011-0000-0
01 Above
Market
deduction. The
GEIER, JOHN
Topography was granted
a 5% reduction. No
deduction was granted
for the Floodplain
because all but the
slightest encroachment
of the Floodplan falls
within the rear setback
and would not be
available for construction
development anyway.
This property is equitably
appraised. No further
changes are
recommended.
PAGE 21 of 62
0
791,900
586,000 01
REDUCTION
661,600 01
REDUCTION
614,100 DG/JA
Board of Equalization and Review - June 12, 2012
9:00 AM 34
BER
11-BER008036
7362
FINEIN, TIMOTHY
& FINEIN,
ELIZABETH
17508410
N
REI
0001905967-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVEDVHGXSRQWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUW7KLVUHSRUWZDV
VXEPLWWHGWZLFH2QWKH
ILUVWRFFDVLRQ&RPS
ZDVDVDOHDW
:LQGVRU'ULYH/DWHUWKH
UHSRUWZDVUHVXEPLWWHG
ZLWK&RPSEHFRPLQJ
6WHUOLQJ5RDG,Q
HDFKFDVHWKHRSLQLRQRI
YDOXHUHPDLQHGWKH
VDPH
6DOHV5DWLR
&2' &RXQW\CV&DVH$VWKH
%(5FRQVLGHUVWKH
VXEPLWWHGDQGUHYLVHG
DSSUDLVDOUHSRUWLWVKRXOG
EHDZDUHWKDWQRQHRI
WKHVDOHVVXEPLWWHG
FRPHVIURPWKH6XEMHFW
1%+37KLVUHDOO\
VWUDQJHVLQFHWKH
&RXQW\CV4XDOLILHG6DOHV
5HSRUWVKRZVIRXU
TXDOLILHGVDOHVDORQJ
&RORQ\5RDGWKUHHRI
WKHIRXURFFXULQ,W
VHHPVXQXVXDOWKDWQRW
RQHRIWKHVHVDOHVZRXOG
PDNHLWLQWRWKLVDSSUDLVDO
UHSRUW&RPSUHYLVHG
LVDQ$IWHUVDOHVLWXDWLRQ
LQ1%+3DQG
FXUUHQWO\FDUULHVD8&
RQLW/DQGYDOXHVLQ1%+
3DUHDSSUR[LPDWHO\
KLJKHUWKDQ
WKRVHIRXQGLQWKH
6XEMHFW1%+&RPSLV
OLNHZLVHD'LVDOORZHG
6DOHLQ3&RPSLV
D4XDOLILHG6DOHLQ1%+
5LQZKLFK/DQG
YDOXHVDUHOHVV
WKDQWKDWIRXQGLQWKH
6XEMHFW1%+$IWHU
UHYLHZLQJWKHVXEPLWWHG
UHSRUWVDQGFRPSDULQJ
WKH&RPSVWRWKRVH
IRXQGRQWKH&RXQW\CV
465WKHRQO\
DGMXVWPHQWWKDWVHHPHG
DSSURSULDWHZDVD
UHGXFWLRQRIWKH0DUNHW
$GMXVWPHQW)DFWRUIURP
WRDQGWKXVPDWFKLQJ
WKUHHRIWKHIRXUVDOHV
IRXQGRQ&RORQ\5RDG
7KHIRXUWKVDOHLVD
KRPHWKDWLVPRUHWKDQ
WZLFHWKHVL]HRIWKH
6XEMHFWKRPH7KLV
KRPHLVHTXLWDEO\
DSSUDLVHG1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 22 of 62
0
536,500
333,500 01
REDUCTION
516,100 01
REDUCTION
452,200 JA/DG
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
9:00 AM 35
LEVEL
BER
CASE
NUMBER
11-BER008056
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
12959
HARRELSON,
HENRY C / ANNE
HARRELSON
17506106
N
REI
ABS NUMBER
0001905628-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHURIIHUVWZR
SURSHUWLHVZKLFKZHUH
QRWVROGQRURIIHUHGIRU
VDOHDVFRQVLGHUDWLRQIRU
UHGXFLQJKLVYDOXDWLRQ
6KDURQ$YHQXHLV
QRWRQWKH03&&*ROI
&RXUVHZKLOH
6KDURQ5RDGLVRQWKH
*ROI&RXUVH2ZQHUDOVR
FLWHV7UDIILF
FRQVLGHUDWLRQ
6DOHV5DWLR
&2' &RXQW\CV&DVH,Q
FRQVLGHUDWLRQRIWKH
DGMDFHQWSURSHUW\DW
6KDURQ
5RDGLWVKRXOGEHQRWHG
WKDWWKH6XEMHFW/RWLV
VLJQLILFDQWO\ODUJHU7KH
DGMDFHQW/RWLVYDOXHGDV
DVLQJOH/RWZKLOHWKH
6XEMHFW/RWLVFRQVLGHUHG
DV/RWV2QO\RQHRI
WKH/RWVDWWULEXWHGWRWKH
6XEMHFWLVJLYHQIXOOYDOXH
ZKLOHWKHUHPDLQLQJ
/RWVUHFHLYHD6L]H
GHGXFWLRQRI,Q
HDFKFLUFXPVWDQFH7RSR
KDVEHHQUHFRJQL]HGDQG
WKLVDOVRHQFRPSDVVHV
DQ\FRQVLGHUDWLRQIRU
)ORRGSODLQ,WVKRXOGEH
QRWHGWKDWWKH7RSR
FRQVLGHUDWLRQVDQG
)ORRGSODLQERWKPDQLIHVW
WKHPVHOYHVODUJHO\LQWKH
UHDURIWKH/RWZKHUH
6HWEDFNFRQVLGHUDWLRQV
ZRXOGQRWDOORZDQ\
EXLOGLQJDQ\ZD\7KH
7UDIILFDOORZDQFHWKDWWKLV
%(5KDVHVWDEOLVKHG
DORQJ6KDURQ5RDG
KDVEHHQDSSOLHGWR
DOO/DQG/LQHVDVZHOODV
WRWKH,PSURYHPHQWV
7KVLSURSHUW\LVHTXLWDEO\
DSSUDLVHG7KHUHIRUHQR
IXUWKHUFKDQJHLV
UHFRPPHQGHG
PAGE 23 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,173,600
APPELLANT
OPINION VALUE
($)
STAFF REC
1,075,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,118,100 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,118,100 JA/DG
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
9:00 AM 36
BER
11-BER008081
12965
HUNTER,
CHARLES R III &
HUNTER, MINDA
17508509
N
REI
0001906007-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVEDVHGRQWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUW7KH2ZQHUDQG
WKHDSSUDLVDODOVR
UHIHUHQFHVWKHVDOHRI
LQZKLFKWKLV
SURSHUW\ZDVVROGRQ
DQGWKH
KRPHRQLWZDV
GHPROLVKHGWREXLOGD
QHZKRPH7KLVSURSHUW\
LVRQWKH03&&*ROI
&RXUVH
6DOHV5DWLR
&2' &RXQW\CV&DVH7KLV
SURSHUW\KDVDQ
XQFRPSURPLVHGYLHZRI
WKH*ROI&RXUVH7KH
DSSUDLVDOUHSRUWXVHV
WKUHH&RPSV&RPSV
DQGDUHIURP1%+
3ZKLFKGRHVQRW
LQFOXGHJROIFRXUVH
SURSHUWLHVDQGWKH
DSSUDLVHUGRHVPDNH
DGMXVWPHQWVIRUWKLV
GLIIHUHQFH&RPSLV
IRXQGLQWKHVDPH1%+
3DVWKH6XEMHFWDQG
LWLVORFDWHGRQWKH03&&
*ROI&RXUVH7KH%(5
VKRXOGEHDZDUHWKDWWKLV
SURSHUW\FDUULHVD8&
RQLW7KLVVDOHDQGWKH
VDOHRIWKHSURSHUW\
5,*+71(;7'225WR
WKH6XEMHFWZKLFK
VRPHKRZJHWVLJQRUHG
E\WKHDSSUDLVDOUHSRUW
DUHWKHVDOHVZLWKZKLFK
WKH&RXQW\ZDVDEOHWR
SHUIRUPLWV/DQG
$EVWUDFWLRQLQRUGHUWR
GHULYHWKH/DQGYDOXDWLRQ
XVHGIRU*ROI&RXUVH
SURSHUWLHV7KHSURSHUW\
DWLVRQWKH
*ROI&RXUVHKRZHYHULW
VXIIHUVIURPGUDPDWLF
7RSRLVVXHVDVZHOODVD
FRPSURPLVHGYLHZRIWKH
*ROI&RXUVH7KH%(5
VKRXOGEHDZDUHWKDWWKLV
SURSHUW\FXUUHQWO\FDUULHV
D8&RQLW7KH
SURSHUW\QH[WGRRUGRHV
QRWVXIIHUIURPWKHVH
LVVXHV7KHTXDOLW\JUDGH
RQWKLVVDOHLVKLJKHUDQG
LWKDVDPRUHUHFHQW(<%
WKDQWKH6XEMHFW%RWK
DUHYHU\FORVHLQVL]HDQG
$<%7KHUHFRPPHQGHG
LQFUHDVHWRYDOXHLV
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PAGE 24 of 62
0
885,700
635,000 01
REDUCTION
897,500 01
REDUCTION
745,500 DG/JA
Board of Equalization and Review - June 12, 2012
9:00 AM 36
BER
11-BER008081
12965
HUNTER,
CHARLES R III &
HUNTER, MINDA
17508509
N
REI
0001906007-20112011-0000-0
01 Above
Market
was made. Also the
GEIER, JOHN
Bathroom count was
increased from 2.0 to 3.5
and the Fireplace count
was increased from 1 to
2. This property is
otherwise equitably
appraised. No further
changes are
recommended.
PAGE 25 of 62
0
885,700
635,000 01
REDUCTION
897,500 01
REDUCTION
745,500 DG/JA
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
9:00 AM 37
LEVEL
BER
CASE
NUMBER
11-BER008029
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
14345
JONES,
HERBERT D. JR
& JONES, HELEN
17509202
N
REI
ABS NUMBER
0001906087-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
$SSUDLVDO
'DWH
73CV&DVHDQG
,VVXHV2ZQHUSURYLGHV
WKHWZRDERYHUHIHUHQFHG
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DVILYHDGGLWLRQDO&RPSV
WRVXEVWDQWLDWHKLV
DUJXPHQWWKDWWKH&RXQW\
YDOXHLVWRRKLJK
6DOHV5DWLR
&2' &RXQW\CV&DVH$VWKH
%(5FRQVLGHUVWKHILUVW
DSSUDLVDOUHSRUWLWVKRXOG
EHDZDUHWKDW&RPSLV
D3UREDWH6DOH&RPS
LVD6KRUW6DOH&RPSV
DQGDUHERWK
6DOHVDQGWKHUHIRUH
FDQQRWEHFRQVLGHUHG,Q
UHYLHZLQJWKHILYH
DGGLWLRQDO&RPSV
SURYLGHG+DVVHOO
SODFHLVDQ5(26DOH
3LQHKXUVW3ODFHLV
WKHRQO\4XDOLILHG6DOH
DQGLWLVIRXQGLQWKH
6XEMHFW1%+5
%DUFOD\'RZQV
'ULYHLVDQ5(26DOH
0DQQLQJLVD
)RUHFORVXUHDQG
)DLUID[LVDQ5(26DOH
,QFRQVLGHULQJWKH
6HFRQG$SSUDLVDO
5HSRUWERWK&RPSV
DQGDVZHOODVWKH
$FWLYH/LVWLQJ&RPS
DUH6DOHV&RPS
LVD4XDOLILHG6DOHIURP
DQDGMDFHQW1%+5
&RPSLVD4XDOLILHG
6DOHIURPWKH6XEMHFW
1%+,KDYHDGMXVWHGWKH
SURSHUW\VNHWFKDQGUH
ODEHOOHGWKH6)%WR8(3
VLQFHWKH2ZQHUVWDWHV
WKDWLWLVQRWKHDWHG,Q
FRQVLGHULQJWKHSKRWRVRI
WKHEDFNRIWKHKRPH,
FKDQJHGWKH)63WRDQ
8237KHVHFKDQJHV
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JUDGHRI$YHUDJHDQGD
PRGHVW(<%RI
7KH&RXQW\CV465
VXSSRUWVIXOO\WKH
YDOXDWLRQIRUWKLV
SURSHUW\,WLVHTXLWDEO\
DSSUDLVHG1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 26 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
309,800
APPELLANT
OPINION VALUE
($)
STAFF REC
250,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
309,100 01
REDUCTION
DECISION
VALUE ($)
MOTION
296,100 DG/JA
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
9:00 AM 38
BER
11-BER008238
12995
KENDALL, JOHN
CURTIS
17508123
N
REI
0001905720-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUEDVHVKLVDSSHDO
RQKLVUHFHQWSXUFKDVH
DVZHOODVWKHDSSUDLVDO
UHSRUWWKDWZDVSUHSDUHG
IRUWKLVWUDQVDFWLRQ+H
LQFOXGHVWKHDERYH
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UHSRUWDVZHOODVWKH
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VWDWHPHQW
6DOHV5DWLR
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XVHG&RPSVRU
&RPSLVIURP1%+
5LQZKLFK/DQG
YDOXHVDUHURXWLQHO\
OHVVWKDQWKRVH
IRXQGLQWKH6XEMHFW
1%+3&RPSLVD
4XDOLILHG6DOHIURPWKH
6XEMHFW1%+7KH/DQG
RQWKLV&RPSLVDGMXVWHG
IRU6L]HDQGLW
FDUULHVDQ(<%RI,
KDYHXVHGWKHDSSUDLVDO
UHSRUWWRFRUUHFWWKH
&RXQW\CVUHFRUGZKLFKLV
ZK\WKHUHFRPPHQGDWLRQ
LVIRUDQLQFUHDVH7KHVH
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)(3EDVHGRQWKH
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VNHWFKKDVEHHQXSGDWHG
SHUWKHVTXDUHIRRWDJH
VKRZQLQWKHUHSRUW
/LNHZLVHDGHFNKDV
EHHQDGGHG7KH
DSSUDLVDOUHSRUWLQFOXGHV
WKHIROORZLQJQRWDWLRQRQ
3DJHRIWKH85$5
7KHVXEMHFWSURSHUW\LV
FXUUHQWO\XQGHUFRQWUDFW
IRUWKHVXEMHFW
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>&RXQW\
UHFRUGVVKRZDGLIIHUHQW
GDWH@IRU6LQFH
WKLVSUHYLRXVVDOHWKH
VXEMHFWKDVXQGHUJRQH
VLJQLILFDQWUHQRYDWLRQV
WKHVHUHQRYDWLRQV
LQFOXGHEXWDUHQRW
OLPLWHGWRWKHIROORZLQJ
QHZHOHFWULFDOQHZ
SOXPELQJQHZ
DUFKLWHFWXUDOVKLQJOHG
URRIQHZJUDQLWH
FRXQWHUVLQNLWFKHQQHZ
FDELQHWLQNLWFKHQ
SDLQWHGWKURXJKRXWQHZ
GHFNQHZOHDIJXDUG
JXWWHUVQHZVWDLQOHVV
VWHHODSSOLDQFHVQHZ
PAGE 27 of 62
GEIER, JOHN
0
459,700
385,000 01
REDUCTION
477,600 01
REDUCTION
452,100 DG/JA
Board of Equalization and Review - June 12, 2012
9:00 AM 38
BER
11-BER008238
12995
KENDALL, JOHN
CURTIS
17508123
N
REI
0001905720-20112011-0000-0
01 Above
Market
and recessed lighting. It GEIER, JOHN
also appears that the
subject property was
previously sold well
below market value even
in its previous
condition...." Because of
this notation, along with
the photos, a reduction
was made to the
Functional Depreciation
which had been applied
to this property going into
the Reval. A Functional 20% had been applied; I
reduced this to a
Functional -10%. I kept
the EYB at 1995 even
though a increase to this
is clearly warranted.
Please keep in mind,
none of the work done to
this property has
received a permit to date.
This property is equitably
appraised. No further
changes are
recommended.
PAGE 28 of 62
0
459,700
385,000 01
REDUCTION
477,600 01
REDUCTION
452,100 DG/JA
Board of Equalization and Review - June 12, 2012
9:00 AM 39
BER
11-BER008340
14520
KING, STEVEN &
KING, JOANNA
17508513
N
REI
0001906011-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVEDVHGRQWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUW7KH2ZQHUDQG
WKHDSSUDLVDODOVR
UHIHUHQFHVWKHVDOHRI
LQZKLFKWKLV
SURSHUW\ZDVVROGRQ
DQGWKH
KRPHRQLWZDV
GHPROLVKHGWREXLOGD
QHZKRPH7KLVSURSHUW\
LVRQWKH03&&*ROI
&RXUVH7KHVHFRQG
DSSUDLVDOUHSRUWLVEDVHG
RQ&RXQW\UHFRUGVZKLFK
GRQRWDSSHDUWREH
DFFXUDWH
6DOHV5DWLR
&2' &RXQW\CV&DVH7KLV
SURSHUW\KDVDYLHZRI
WKH*ROI&RXUVH7KH
DSSUDLVDOUHSRUWXVHV
WKUHH&RPSV&RPSV
DQGDUHIURP1%+
3ZKLFKGRHVQRW
LQFOXGHJROIFRXUVH
SURSHUWLHVDQGWKH
DSSUDLVHUGRHVPDNH
DGMXVWPHQWVIRUWKLV
GLIIHUHQFH&RPSLVD
'LVDOORZHG6DOHGXHWR
0XGG\7LWOH7KLV
SURSHUW\WUDQVIHUUHG
WKUHHWLPHVLQWHQGD\V
&RPSLVIRXQGLQWKH
VDPH1%+3DVWKH
6XEMHFWDQGLWLVORFDWHG
RQWKH03&&*ROI
&RXUVH7KH%(5
VKRXOGEHDZDUHWKDWWKLV
SURSHUW\FDUULHVD8&
RQLW7KLVVDOHDQGWKH
VDOHRIWKHSURSHUW\ILYH
GRRUVGRZQIURPWKH
6XEMHFWZKLFKVRPHKRZ
JHWVLJQRUHGE\WKH
DSSUDLVDOUHSRUWDUHWKH
VDOHVZLWKZKLFKWKH
&RXQW\ZDVDEOHWR
SHUIRUPLWV/DQG
$EVWUDFWLRQLQRUGHUWR
GHULYHWKH/DQGYDOXDWLRQ
XVHGIRU*ROI&RXUVH
SURSHUWLHV7KHSURSHUW\
DWLVRQWKH
*ROI&RXUVHKRZHYHULW
VXIIHUVIURPGUDPDWLF
7RSRLVVXHVDVZHOODVD
FRPSURPLVHGYLHZRIWKH
*ROI&RXUVH7KH%(5
VKRXOGEHDZDUHWKDWWKLV
SURSHUW\FXUUHQWO\FDUULHV
D8&RQLW7KH
SURSHUW\ILYHGRRUVGRZQ
PAGE 29 of 62
0
872,800
643,000 01
REDUCTION
884,400 01
REDUCTION
751,400 JA/DG
Board of Equalization and Review - June 12, 2012
9:00 AM 39
BER
11-BER008340
14520
KING, STEVEN &
KING, JOANNA
17508513
N
REI
0001906011-20112011-0000-0
01 Above
Market
does not suffer from
GEIER, JOHN
these issues. The quality
grade on this sale is
higher and it has a more
recent EYB than the
Subject. The
recommended increase
to value is based on
information obtained
from the appraisal report.
A major modification to
the sketch was made,
The value as appealed
had a County recorded
area of 2192 Sq.Ft. (the
second appraisal report
used this and therefore
was not considered).
After correcting the
sketch to largely match
what was presented in
the first appraisal report
the area appraised
comes to 3926 Sq.Ft.
(This includes the
"Recreation Room" which
is not apparently
included in the overall
area of the home.)
Likewise, the first
appraisal report lead me
to change the Bathroom
count from 2 to 4. In
considering the Lot, a
deduction of 10% was
granted for the
Floodplain and another
deduction of 10% was
also granted for the
Topography. This
property is otherwise
equitably appraised. No
further changes are
recommended.
PAGE 30 of 62
0
872,800
643,000 01
REDUCTION
884,400 01
REDUCTION
751,400 JA/DG
Board of Equalization and Review - June 12, 2012
9:00 AM 40
BER
11-BER008171
109
LANNING, PHIL &
LANNING,
KIMBERLY
17508514
N
REI
0001906014-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHULQLWLDOO\SURYLGHV
ILYH&RPSVIRU
FRQVLGHUDWLRQ,QKLV
VHFRQGVXEPLVVLRQWKH
2ZQHUILYH&RPSVIRU
FRQVLGHUDWLRQLQFOXGLQJ
WZRWKDWRYHUODSIURPWKH
ILUVWVXEPLVVLRQ7KH
2ZQHUCVWKLUGDQGIRXUWK
VXEPLVVLRQVFHQWHU
DURXQGWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUW7KHODVW
VXEPLVVLRQDOVRLQFOXGHV
D&RPSDUDWLYH0DUNHW
$QDO\VLVRIWKLUWHHQVDOHV
DQGDSURSHUW\UHFRUG
FDUGZLWKD4XDOLILHG
6DOH5HSRUWIRUD
FRPPHUFLDOSURSHUW\
IURP%RRNWKLVODVW,
EHOLHYHZDVQRWLQWHQGHG
IRULQFOXVLRQZLWKWKLV
DSSHDO
6DOHV5DWLR
&2' &RXQW\CV&DVH7KLVLVD
*ROI&RXUVHSURSHUW\
ZLWKDFOHDUXQREVWUXFWHG
YLHZRI0\HUV3DUN
&RXQWU\&OXE*ROI
&RXUVH9LUWXDOO\DOOWKH
LQIRUPDWLRQVXSSOLHGIRU
FRPSDULVRQSXUSRVHV
VFUXSXORXVO\DYRLGV
VDOHVRISURSHUWLHVRQ
WKLVRUDQ\RWKHUJROI
FRXUVH,QWKHILUVW
VXEPLVVLRQRIILYH
SURSHUWLHV&RPSLVD
&RQGRDQG&RPSLV
'LVDOORZHGDVD%XLOGHUCV
6DOH,QWKHVHFRQG
VXEPLVVLRQ&RPSV
DQGDUH)RUHFORVXUH
6DOHVZKLFK
VXEVHTXHQWO\VROGLQ
&RPSVDQGDUH
UHSHDWVIURPWKHILUVW
VXEPLVVLRQ&RPSLV
IRXQGRQWKH03&&*ROI
&RXUVHKRZHYHULWV
YDOXHLVEHOLHYHGWREH
LQHTXLWDEOHDQG,DP
SUHSDUHGWRPDNHD
UHFRPPHQGDWLRQWRWKH
%(5FRQFHUQLQJLWV
YDOXH7KHDSSUDLVDO
UHSRUWFRQVLVWHQWO\XVHV
VDOHVIURPDGMDFHQW1%+
ZKLOHDYRLGLQJWKH
6XEMHFW1%+3
&RPSIDLOVWRUHFHLYH
DQDGMXVWPHQWIRUQRW
EHLQJRQD*ROI&RXUVH
EHFDXVHLWLVODEHOOHGDV
EHLQJRQWKHFRXUVH
PAGE 31 of 62
0
1,385,700
950,000 02 NO
CHANGE
1,385,700 01
REDUCTION
1,168,600 JA/DG
Board of Equalization and Review - June 12, 2012
9:00 AM 40
BER
11-BER008171
109
LANNING, PHIL &
LANNING,
KIMBERLY
17508514
N
REI
0001906014-20112011-0000-0
01 Above
Market
Adjustments for square
GEIER, JOHN
footage are made at
$40/Sq.Ft. which seems
low in this appraiser`s
opinion. The CMA of
thirteen sales likewise
avoids any Golf Course
sales. (It should be noted
that one of the 13
properties sold twice in
2010. In eight days, this
property acquired
$200,000 in value!) Land
valuation for Golf Course
properties appears
critical to today`s appeal.
I would ask the BER to
consider the County`s
Land Abstraction which
is prepared from the
QSR. It includes 2 Golf
Course property sales one of these appears on
Picardy Place. This
property is equitably
appraised. Therefore, no
changes are
recommended.
PAGE 32 of 62
0
1,385,700
950,000 02 NO
CHANGE
1,385,700 01
REDUCTION
1,168,600 JA/DG
Board of Equalization and Review - June 12, 2012
9:00 AM 41
BER
11-BER008532
7548
MCINTYRE,
CHARLES &
MCINTYRE,
JOYCE
17506108
N
REI
0001905631-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHULQLWLDOO\SURYLGHG
IRXU0/6UHDGRXWVRI
VDOHVDORQJ6KDURQ5RDG
DQGRQHIURPDORQJ
6KDURQ/DQHIURPZKLFK
KHSUHSDUHVD
3ULFH6TXDUH)RRW
FRPSDULVRQ/DWHUWKH
2ZQHUVXSSOLHVWKH
DERYHUHIHUHQFHG
DSSUDLVDOUHSRUWZLWKD
UHWURVSHFWLYHDSSUDLVDO
GDWHRI-DQXDU\
6DOHV5DWLR
&2' &RXQW\CV&DVH,Q
FRQVLGHULQJWKHILYH0/6
VDOHVRQO\WKHVDOHDW
6KDURQLVD
4XDOLILHG6DOHIRXQGLQ
WKH6XEMHFW1%+3
DQGDORQJ6KDURQ5RDG
DQGLVDGMDFHQWWRWKH
*ROI&RXUVH0/6LVD
5HORFDWLRQ6DOH0/6
LVDQRWKHU5HORFDWLRQ2XW
RI6WDWH6DOH0/6LV
GUDZQIURP1%+3
0/6LVDORQJ6KDURQ
/DQHDQGLVPRUH
DSSURSULDWHO\DVVRFLDWHG
ZLWK)R[FURIW$VWKH
%(5UHYLHZVWKH
DSSUDLVDOUHSRUWERWK
&RPSVDQGDUHVDOHV
IURP6HSWHPEHUDQG
1RYHPEHURI
UHVSHFWLYHO\(YHQ
WKRXJKWKLVUHSRUWKDVDQ
HIIHFWLYHGDWHRI
WKHVHVDOHV
PDNHXSRIWKH
VDOHVSURYLGHGQR
DGMXVWPHQWLVPDGHIRU
WKHWLPHGLIIHUHQWLDO
&RPSLVWKH4XDOLILHG
6DOHWKDWLVUHIHUHQFHG
DERYHDV0/6&RPS
LV&RUSRUDWH2XWRI6WDWH
6DOH,QFRQVLGHULQJWKLV
YDOXDWLRQ,DSSOLHGWKH
VDPH7UDIILF
FRQVLGHUDWLRQWKDWZDV
HVWDEOLVKHGE\WKH%(5
+HDULQJRQ0D\
VSHFLILFDOO\D
GHGXFWLRQIRUWKRVH
SURSHUWLHVDORQJ6KDURQ
5RDG7KLVGHGXFWLRQ
ZDVDSSOLHGWRERWKWKH
/DQGDQGWKH
,PSURYHPHQWV7KH
VNHWFKLQWKHDSSUDLVDO
UHSRUWZDVXVHGWR
XSGDWHWKH&RXQW\CV
UHFRUGV/LNHZLVHWKH
QRWHVLQWKHUHSRUW
VXSSRUWWKH&RXQW\CV
(<%RIVLQFHWKH
DSSUDLVHUWHOOVXVWKDWWKH
PAGE 33 of 62
0
1,227,700
860,000 01
REDUCTION
1,130,300 01
REDUCTION
1,068,700 JA/DG
Board of Equalization and Review - June 12, 2012
9:00 AM 41
BER
11-BER008532
7548
MCINTYRE,
CHARLES &
MCINTYRE,
JOYCE
17506108
N
REI
0001905631-20112011-0000-0
01 Above
Market
kitchen and bathrooms
GEIER, JOHN
were updated in 2004.
The Owner appears to
have submitted
additional photos one of
which is apparently
intended to claim that
there is a drainage issue
for this property.
However, the appraisal
specifically states that
there are no known
adverse conditions
affecting the site. Also,
the appraiser describes
the site as fronting "a
moderately traveled main
road in which moderate
traffic noise was heard
from all sides of the
subject house at the time
of the inspection." In
correcting the County
record, I did elect to
reduce the Home`s
interior grade from a
Quality Grade as straight
Custom, as well as
changed the designation
of the area over the
detached garage. This
property is equitably
appraised. No further
changes are
recommended.
0
1,227,700
860,000 01
REDUCTION
1,130,300 01
REDUCTION
9:00 AM 42
BER
11-BER010697
21296
MYERS PARK
COUNTRY
CLUB /
JOHNSTON,
ALLISON &
HORD, PA ATTN: R.
SUSANNE TODD
17505117
N
REI
0001905621-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUCV5HSUHIHUHQFHV
WKH%(5CVGHFLVLRQLQ
UHJDUGVWR3URYLGHQFH
&RXQWU\&OXE
VSHFLILFDOO\
0
665,000
7,500 01
REDUCTION
586,800 01
REDUCTION
6DOHV5DWLR
&2' &RXQW\CV&DVH6LQFH
WKH%(5UXOHGRQSDUFHOV
DQG
RQ$SULO
XVLQJWKHGHFLVLRQIURP
WKH%(5KHDULQJ
FRQFHUQLQJ
DVLWVSUHPLVH,KDYH
VLPSO\WUHDWHGWKLV/DQG
LQWKHVDPHPDQQHULW
ZDVYDOXHGIRUWKHVH
SULRUDGMXGLFDWLRQV7KH
2YHUULGH/DQGYDOXHRI
ZDVXVHG7KH
LPSURYHPHQWVIRXQG
SK\VLFDOO\RQWKLVSDUFHO
DUHFDUULHGRQ
7KLVSDUFHOLV
RWKHUZLVHHTXLWDEO\
DSSUDLVHG1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 34 of 62
GEIER, JOHN
1,068,700 JA/DG
586,800 JA/JB
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
9:00 AM 43
LEVEL
BER
CASE
NUMBER
11-BER008138
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21295
MYERS PARK
COUNTRY CLUB
INC / JOHNSTON,
ALLISON &
HORD, PA ATTN: R.
SUSANNE TODD
17505114
N
REI
ABS NUMBER
0001905618-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVGHULYHGIURPWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUW7KLVDSSDLVDO
UHSRUWXVHVWKHVDPH
&RPSVRIIHUHGIRU
FRQVLGHUDWLRQIRU
DQG
6DOHV5DWLR
&2' &RXQW\CV&DVH7KH
DSSUDLVDOUHSRUWXVHV
VDOHVDVDEDVLVIRULWV
RSLQLRQRIYDOXH(DFKRI
WKHWKUHHLVD4XDOLILHG
6DOHEXWQRQHLVIRXQGLQ
WKH6XEMHFW1%+6LQFH
WKH%(5UXOHGRQSDUFHOV
DQGRQ
$SULO,KDYH
VLPSO\WUHDWHGWKLV/DQG
LQWKHVDPHPDQQHULW
ZDVYDOXHGIRUWKHVH
SULRUDGMXGLFDWLRQV7KH
2YHUULGH/DQGYDOXHRI
ZDVXVHG7KH
LPSURYHPHQWVIRXQG
SK\VLFDOO\RQWKLVSDUFHO
DUHFDUULHGRQ
7KLVSDUFHOLV
RWKHUZLVHHTXLWDEO\
DSSUDLVHG1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 35 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
665,000
APPELLANT
OPINION VALUE
($)
STAFF REC
350,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
327,600 01
REDUCTION
DECISION
VALUE ($)
MOTION
327,600 JA/DG
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
9:00 AM 44
BER
11-BER009571
21297
MYERS PARK
COUNTRY CLUB
INC / JOHNSTON,
ALLISON &
HORD, PA ATTN: R.
SUSANNE TODD
17505116
N
REI
0001905620-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVGHULYHGIURPWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUW7KLVDSSDLVDO
UHSRUWXVHVWKHVDPH
&RPSVRIIHUHGIRU
FRQVLGHUDWLRQIRU
DQG$OVRWKLV
UHSRUWVWDWHV
$&&25',1*727+(
$(5,$/0$36$1'$
3+<6,&$/
,163(&7,21,7
$33($567+$76,;2)
7+(0<(563$5.
&28175<&/8%
7(11,6&28576$5(
/2&$7('217+(6,7(
6((6,7($(5,$/
0$3+2:(9(5
7+(6(
,03529(0(176$5(
127%(,1*
&216,'(5(',17+,6
5(3257$*$,1
7+(5($5(7(11,6
&28576217+(6,7(
+2:(9(57+(<$5(
127%(,1*
&216,'(5(',17+,6
5(32577+(
$335$,6(5,6
9$/8,1*21/<7+(
6,7(
6DOHV5DWLR
&2' &RXQW\CV&DVH7KH
DSSUDLVDOUHSRUWXVHV
VDOHVDVDEDVLVIRULWV
RSLQLRQRIYDOXH(DFKRI
WKHWKUHHLVD4XDOLILHG
6DOHEXWQRQHLVIRXQGLQ
WKH6XEMHFW1%+,W
VKRXOGEHQRWHGWKDWWKH
DSSUDLVDOUHSRUWKDVWKH
DFUHDJHRIWKH6XEMHFW
SURSHUW\DW
DFUHV+RZHYHUZKHQ,
XVHGWKHPHDVXULQJ
IHDWXUHRQ32/$5,6,
ILQGWKDWWKHSDUFHO
FRQVLVWVRIDFUHV
6LQFHWKH%(5UXOHGRQ
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YDOXHGIRUWKHVHSULRU
DGMXGLFDWLRQV7KH
2YHUULGH/DQGYDOXHRI
ZDVXVHG7KH
DSSUDLVDOUHSRUWEULQJV
XSWKHLVVXHRIWKH
6KDSHRIWKLV/DQG7KLV
DUJXPHQWLVQRWYDOLG
7KLVLVDFRPPHUFLDO
SURSHUW\RZQHGE\
03&&7KH6KDSHKDV
QRWDGYHUVHO\LPSDFWHG
PAGE 36 of 62
0
1,840,800
520,000 03 INCREASE
1,986,300 03 INCREASE
IN VALUE
1,986,300 JA/DG
Board of Equalization and Review - June 12, 2012
9:00 AM 44
BER
11-BER009571
21297
MYERS PARK
COUNTRY CLUB
INC / JOHNSTON,
ALLISON &
HORD, PA ATTN: R.
SUSANNE TODD
17505116
N
REI
0001905620-20112011-0000-0
01 Above
Market
this Owner from
GEIER, JOHN
developing the facilities
nor has this Owner
"stayed within the lines"
of this parcel as it has
built on it. Also, since
MPCC owns the adjacent
parcels, they could
"erase" these parcel
boundary lines anytime
they so desired. The
improvements found
physically throughout the
Myers Park Country Club
Tennis Facility are all
concentrated on this
particular parcel.. This
parcel is otherwise
equitably appraised. No
further changes are
recommended.
PAGE 37 of 62
0
1,840,800
520,000 03 INCREASE
1,986,300 03 INCREASE
IN VALUE
1,986,300 JA/DG
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
9:00 AM 45
LEVEL
BER
CASE
NUMBER
11-BER008381
APPEAL
ID
19220
OWNER/
APPELLANT
NORTHAN,
MARK &
NORTHAN,
TRACIE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
17508305
N
REI
ABS NUMBER
0001905902-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUSURYLGHVWKH
DERYHUHIHUHQFHG
DSSUDLVDOUHSRUWDVZHOO
DVWKHFORVLQJGRFXPHQWV
IURPWKHODVWVDOH
6DOHV5DWLR
&2' &RXQW\CV&DVH,Q
FRQVLGHULQJWKHDSSUDLVDO
UHSRUWQRQHRIWKHWKUHH
&RPSVQRUWKHWZR
/LVWLQJVLVGUDZQIURP
WKH6XEMHFW1%+7KH
WZR/LVWLQJVGLG
HYHQWXDOO\VHOOEXWWKH\
KDYHWUDQVDFWLRQGDWHVLQ
DQGZHUHWKHUHIRUH
QRWFRQVLGHUHG$OOWKH
&RPSVGRUHSUHVHQW
4XDOLILHG6DOHVIURP
HDFKRIWKHLUUHVSHFWLYH
1%+V1RQHRIWKH
&RPSVLVFRQVLGHUHGWR
KDYHWKHVDPH4XDOLW\
*UDGHRI&XVWRPDVLV
DVVLJQHGWRWKH6XEMHFW
7KHDGMXVWPHQWVPDGH
E\WKHDSSUDLVHUVHHP
LQDGHTXDWH$GMXVWPHQWV
RI6TDUH)RRWDUH
XVHGLQWKHEHORZJUDGH
DUHDVDQGWKDWVHHPV
DSSURSULDWHEXWRQO\
6TXDUH)RRWZDV
XVHGRQVL]HGLIIHUHQFHV
DWJUDGHDQGDERYH7KLV
GRHVQRWVHHQ
DSSURSULDWH,QWKH&RVW
$SSURDFKWKHDSSUDLVHU
VWDUWVZLWKD6LWHYDOXHRI
\HWQRQHRIWKH
&RPSVXVHGLVDVVHVVHG
D/DQGYDOXHEHORZ
8VLQJWKLV
DSSURDFKKHDUULYHVDWD
YDOXHRI,I
WKH6LWHYDOXHPDWFKHG
HLWKHUWK&RXQW\CVYDOXH
IRUWKH6XEMHFWRUDQ\RI
WKHWKUHH&RPSVWKH
YDOXHUHVXOWZRXOG
EUDFNHWWKH&RXQW\CV
YDOXHQLFHO\7KH&RVW
$SSURDFKLVQRWXVXDOO\
JLYHQDVPXFKZHLJKWDV
WKH6DOHV&RPSDULVRQ
KRZHYHUWKLVLVYLUWXDOO\
DQHZKRPHDQG
WKHUHIRUHZDUUDQWVPRUH
DWWHQWLRQWKDQQRUPDO$OO
WKLQJVFRQVLGHUHGWKLV
SURSHUW\LVEHOLHYHGWREH
HTXLWDEO\DSSUDLVHG
7KHUHIRUH1R&KDQJHLV
UHFRPPHQGHG
PAGE 38 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,559,400
APPELLANT
OPINION VALUE
($)
STAFF REC
1,380,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,559,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,475,100 DG/JA
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
9:00 AM 46
BER
11-BER008217
12997
POWELL,
DONNA &
POWELL,
BENJAMIN
17508109
N
REI
0001905698-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVEDVHGRQKHU
VWDWHPHQWWKDWWKH
SURSHUW\H[FKDQJHG
RZQHUVKLSRQIRU
EHWZHHQKHU
DQGKHUH[KXVEDQG
EDVHGRQWKHPRVWUHFHQW
DSSUDLVDOYDOXH7KDW
UHSRUWLVLQFOXGHGZLWK
WKHVXEPLVVLRQDQGLV
UHIHUHQFHGDERYH
6DOHV5DWLR
&2' &RXQW\CV&DVH7KH
WUDQVIHURIWKLVSURSHUW\
DVGHVFULEHGGRHVQRW
DSSHDUWREHDUPCV
OHQJWKDQGGLGQRWRFFXU
XQWLOZHOODIWHUWKH5HYDO
GDWH,QUHYLHZLQJWKH
$SSUDLVDO5HSRUW&RPS
DQGFRPHIURPWKH
6XEMHFW1%+3DQG
ERWKDUH4XDOLILHG6DOHV
&RPSLVDSSHDULQJ
EHIRUHWKH%(5WRGD\
&RPSLVD4XDOLILHG
6DOHIRUP1%+5LQ
ZKLFKWKH/DQGYDOXHV
DUHOHVVWKDQ
WKRVHDVVLJQHGLQWKH
6XEMHFW1%+*LYHQWKH
GDWHRIWKHUHSRUWLWLV
QRWVXUSULVLQJWKDW
&RPSVDQGDUH
VDOHV&RPSLVD
VDOH,QUHYLHZLQJWKH
&RXQW\CV465LWVKRXOG
EHQRWHGWKDWRIWKH
VDOHVDUHIURP
DQGWKHUHIRUHZRXOGQRW
KDYHEHHQDYDLODEOHWR
WKHDSSUDLVHU)RXURI
WKHVHVDOHVRFFXURQ
&RORQ\URDGDQGDWOHDVW
WKUHHIRWKHIRXUVXSSRUW
WKH&RXQW\CVYDOXDWLRQ
7KHIRXUWKLVD
VJQLILFDQWO\ODUJHUKRPH
WKDQWKH6XEMHFW7KH
DSSUDLVDOUHSRUWZDV
XVHGWRPDNHFRUUHFWLRQV
WRWKH&RXQW\UHFRUG
LQFOXGLQJPLQRU
FRUUHFWLRQVWRWKHVNHWFK
FRUUHFWLRQVWRWKH6)<,V
DQGUHGXFLQJWKH
%DWKURRPFRXQWIURP
WR7KHQHWUHVXOWZDV
RQO\DVPDOOUHGXFWLRQWR
YDOXH$GHGXFWLRQZDV
FRQVLGHUHGIRU7UDIILFEXW
QRGHGXFWLRQKDVEHHQ
JUDQWHGIRURWKHUKRPHV
DORQJ&RORQ\5RDGDQG
WKHUHIRUHWKLVZDVQRW
PAGE 39 of 62
0
574,600
460,000 01
REDUCTION
572,500 01
REDUCTION
542,100 JA/DG
Board of Equalization and Review - June 12, 2012
9:00 AM 46
BER
11-BER008217
12997
POWELL,
DONNA &
POWELL,
BENJAMIN
17508109
N
REI
0001905698-20112011-0000-0
01 Above
Market
thought to be necessary.
This property is
considered to be
equitably appraised. No
further changes are
recommended.
PAGE 40 of 62
GEIER, JOHN
0
574,600
460,000 01
REDUCTION
572,500 01
REDUCTION
542,100 JA/DG
Board of Equalization and Review - June 12, 2012
9:00 AM 47
BER
11-BER008206
14543
REECE, MARION
& REECE, NELL
17509411
N
REI
0001906146-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVEDVHGXSRQWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUW7KHUHSRUWZKLOH
GDWHGIRU)HEUXDU\RI
LVVHWXSWREH
HIIHFWLYHDVRI
6DOHV5DWLR
&2' &RXQW\CV&DVH$VWKH
%(5UHYLHZVWKLVUHSRUW
LWVKRXOGEHDZDUHWKDW
ERWK&RPSVDQGDUH
GUDZQIURP1%+3
ZKLOHWKH6XEMHFWLV
ORFDWHGLQ31%+
3IHDWXUHV/DQG
YDOXHVZKLFKDUHDOPRVW
PRUHWKDQWKRVH
IRXQGLQWKH6XEMHFW
1%+&RPSLVD
3UREDWH6DOH&RPSLV
DQ$IWHUVDOHVLWXDWLRQDQG
WKHUHIRUHERWKWKHVH
VDOHVZHUH'LVDOORZHG
&RPSLVGUDZQIURP
1%+5DQGKDVD
/DQGYDOXHZKLFKLV
OHVVWKDQWKDW
IRXQGRQWKH6XEMHFWEXW
LWLVD4XDOLIHG6DOH
ZLWKLQLWVUHVSHFWLYH
1%+7KHVNHWFKLQWKH
DSSUDLVDOUHSRUWOHDGPH
WRPRGLI\WKHVNHWFK
IRXQGRQWKH&RXQW\
UHFRUG7KLVLQFUHDVHG
WKHOLYLQJDUHDIRXQGLQ
WKHVHFRQGIORRUDQG
DGGHGWKH6HPL)LQLVKHG
%DVHPHQWWRWKHKRPHCV
IRRWSULQW/LNHZLVHWKH
%HGURRPFRXQWZDV
XSGDWHGWRIURPQR
FKDQJHWRYDOXHDQG
&HQWUDO$LU&RQGLWLRQLQJ
ZDVDGGHGWRWKH
GHVFULSWLRQ7KH
$SSUDLVDO5HSRUWVWDWHV
WKDWWKHKRPHCVHIIHFWLYH
DJHLV\HDUV$IWHU
UHYLHZLQJWKHSKRWRVWKH
(<%ZDVUHGXFHGIURP
WR$OVR
DOWKRXJKWKHPDMRULW\RI
KRPHVRQWKLVVWUHHW
VKRZD4XDOLW\RI
&RQVWUXFWLRQJUDGHRI
9HU\*RRG,VDZQRWKLQJ
WKDWZDUUDQWVVXFKD
JUDGHWKHUHIRUH,
UHGXFHGWKHJUDGHWR
*RRG1ROHVVWKDQWKUHH
VDOHVRQWKH&RXQW\CV
465VXJJHVWWKDWWKLV
JUDGHDQGVXEVHTXHQW
YDOXDWLRQLVFRPSOHWHO\
DSSURSULDWH7KLVKRPHLV
PAGE 41 of 62
0
566,500
378,000 01
REDUCTION
541,200 01
REDUCTION
497,700 DG/JA
Board of Equalization and Review - June 12, 2012
9:00 AM 47
BER
11-BER008206
14543
REECE, MARION
& REECE, NELL
17509411
N
REI
0001906146-20112011-0000-0
01 Above
Market
equitably appraised. No
further changes are
recommended.
PAGE 42 of 62
GEIER, JOHN
0
566,500
378,000 01
REDUCTION
541,200 01
REDUCTION
497,700 DG/JA
Board of Equalization and Review - June 12, 2012
9:00 AM 48
BER
11-BER008135
12842
REILLY,
KENNETH &
REILLY, PAULA /
MARION
APPRAISAL, LLC
- ATTN: SHARON
E. MARION, SRA
17508511
N
REI
0001906009-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVEDVHGRQWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUW7KH2ZQHUDQG
WKHDSSUDLVDODOVR
UHIHUHQFHVWKHVDOHRI
LQZKLFKWKLV
SURSHUW\ZDVVROGRQ
DQGWKH
KRPHRQLWZDV
GHPROLVKHGWREXLOGD
QHZKRPH7KLVSURSHUW\
LVRQWKH03&&*ROI
&RXUVH
6DOHV5DWLR
&2' &RXQW\CV&DVH7KLV
SURSHUW\LVORFDWHGRQWKH
03&&*ROI&RXUVH7KH
DSSUDLVDOUHSRUWXVHV
WKUHH&RPSV&RPSV
DQGDUHIURP1%+
3ZKLFKGRHVQRW
LQFOXGHJROIFRXUVH
SURSHUWLHVDQGWKH
DSSUDLVHUGRHVPDNH
DGMXVWPHQWVIRUWKLV
GLIIHUHQFH&RPSLV
IRXQGLQWKHVDPH1%+
3DVWKH6XEMHFWDQG
LWLVORFDWHGRQWKH03&&
*ROI&RXUVH7KH%(5
VKRXOGEHDZDUHWKDWWKLV
SURSHUW\FDUULHVD8&
RQLW7KLVVDOHDQGWKH
VDOHRIWKHSURSHUW\WKUHH
GRRUVGRZQIURPWKH
6XEMHFWZKLFKVRPHKRZ
JHWVLJQRUHGE\WKH
DSSUDLVDOUHSRUWDUHWKH
VDOHVZLWKZKLFKWKH
&RXQW\ZDVDEOHWR
SHUIRUPLWV/DQG
$EVWUDFWLRQLQRUGHUWR
GHULYHWKH/DQGYDOXDWLRQ
XVHGIRU*ROI&RXUVH
SURSHUWLHV7KHSURSHUW\
DWLVRQWKH
*ROI&RXUVHKRZHYHULW
VXIIHUVIURPGUDPDWLF
7RSRLVVXHVDVZHOODVD
FRPSURPLVHGYLHZRIWKH
*ROI&RXUVH7KH%(5
VKRXOGEHDZDUHWKDWWKLV
SURSHUW\FXUUHQWO\FDUULHV
D8&RQLW7KH
SURSHUW\WKUHHGRRUV
GRZQGRHVQRWVXIIHU
IURPWKHVHLVVXHV7KH
TXDOLW\JUDGHRQWKLVVDOH
LVKLJKHUDQGLWKDVD
PRUHUHFHQW(<%WKDQ
WKH6XEMHFW%RWKDUH
YHU\FORVHLQ$FWXDO$JH
7KHUHFRPPHQGHG
LQFUHDVHWRYDOXHLV
EDVHGRQLQIRUPDWLRQ
REWDLQHGIURPWKH
DSSUDLVDOUHSRUW$VOLJKW
PRGLILFDWLRQWRWKHVNHWFK
PAGE 43 of 62
0
895,900
582,000 01
REDUCTION
898,400 01
REDUCTION
733,300 JA/DG
Board of Equalization and Review - June 12, 2012
9:00 AM 48
BER
11-BER008135
12842
REILLY,
KENNETH &
REILLY, PAULA /
MARION
APPRAISAL, LLC
- ATTN: SHARON
E. MARION, SRA
17508511
N
REI
0001906009-20112011-0000-0
01 Above
Market
was made. Also the
Bathroom count was
decreased from 2.5 to
2.0. This property is
otherwise equitably
appraised. No further
changes are
recommended.
PAGE 44 of 62
GEIER, JOHN
0
895,900
582,000 01
REDUCTION
898,400 01
REDUCTION
733,300 JA/DG
Board of Equalization and Review - June 12, 2012
9:00 AM 49
BER
11-BER008379
12832
ROBERTS,
TOBIN &
ROBERTS,
JULIE / MARION
APPRAISAL, LLC
- ATTN: SHARON
E. MARION, SRA
17508510
N
REI
0001906008-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVEDVHGRQWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUW7KH2ZQHUDQG
WKHDSSUDLVDODOVR
UHIHUHQFHVWKHVDOHRI
LQZKLFKWKLV
SURSHUW\ZDVVROGRQ
DQGWKH
KRPHRQLWZDV
GHPROLVKHGWREXLOGD
QHZKRPH7KLVSURSHUW\
LVRQWKH03&&*ROI
&RXUVH
6DOHV5DWLR
&2' &RXQW\CV&DVH7KLV
SURSHUW\KDVDQ
XQFRPSURPLVHGYLHZRI
WKH*ROI&RXUVH7KH
DSSUDLVDOUHSRUWXVHV
WKUHH&RPSV&RPSV
DQGDUHIURP1%+
3ZKLFKGRHVQRW
LQFOXGHJROIFRXUVH
SURSHUWLHVDQGWKH
DSSUDLVHUGRHVPDNH
DGMXVWPHQWVIRUWKLV
GLIIHUHQFH&RPSLVD
'LVDOORZHG6DOHGXHWR
0XGG\7LWOH7KLV
SURSHUW\WUDQVIHUUHG
WKUHHWLPHVLQWHQGD\V
&RPSLVIRXQGLQWKH
VDPH1%+3DVWKH
6XEMHFWDQGLWLVORFDWHG
RQWKH03&&*ROI
&RXUVH7KH%(5
VKRXOGEHDZDUHWKDWWKLV
SURSHUW\FDUULHVD8&
RQLW7KLVVDOHDQGWKH
VDOHRIWKHSURSHUW\
5,*+71(;7'225WR
WKH6XEMHFWZKLFK
VRPHKRZJHWVLJQRUHG
E\WKHDSSUDLVDOUHSRUW
DUHWKHVDOHVZLWKZKLFK
WKH&RXQW\ZDVDEOHWR
SHUIRUPLWV/DQG
$EVWUDFWLRQLQRUGHUWR
GHULYHWKH/DQGYDOXDWLRQ
XVHGIRU*ROI&RXUVH
SURSHUWLHV7KHSURSHUW\
DWLVRQWKH
*ROI&RXUVHKRZHYHULW
VXIIHUVIURPGUDPDWLF
7RSRLVVXHVDVZHOODVD
FRPSURPLVHGYLHZRIWKH
*ROI&RXUVH7KH%(5
VKRXOGEHDZDUHWKDWWKLV
SURSHUW\FXUUHQWO\FDUULHV
D8&RQLW7KH
SURSHUW\WZRGRRUVGRZQ
GRHVQRWVXIIHUIURP
WKHVHLVVXHV7KHTXDOLW\
JUDGHRQWKLVVDOHLV
KLJKHUDQGLWKDVDPRUH
UHFHQW(<%WKDQWKH
6XEMHFW$OVRWKH
SURSHUW\ZKLFKVROGLV
PAGE 45 of 62
0
1,106,900
775,200 01
REDUCTION
1,128,100 01
REDUCTION
976,100 JA/DG
Board of Equalization and Review - June 12, 2012
9:00 AM 49
BER
11-BER008379
12832
ROBERTS,
TOBIN &
ROBERTS,
JULIE / MARION
APPRAISAL, LLC
- ATTN: SHARON
E. MARION, SRA
17508510
N
REI
0001906008-20112011-0000-0
01 Above
Market
approximately 800 Sq.Ft. GEIER, JOHN
smaller than the Subject.
The recommended
increase to value is
based on information
obtained from the
appraisal report. A
modification to the sketch
was made, including
changing the back FOP
to a FSP. The Fireplace
count was likewise
changed based upon the
appraisal report. This
property is otherwise
equitably appraised. No
further changes are
recommended.
PAGE 46 of 62
0
1,106,900
775,200 01
REDUCTION
1,128,100 01
REDUCTION
976,100 JA/DG
Board of Equalization and Review - June 12, 2012
9:00 AM 50
BER
11-BER008090
12952
SNIPES,
KIMBERLY &
SNIPES, BRYAN /
THOMAS
HAWTHORNE
17506133
N
REI
0001905661-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
1HZ2ZQHUWRUHFHQWO\
VROGKRPHSRUYLGHVWKH
PRVWUHFHQWDSSUDLVDO
UHSRUWDQGWKLVUHSRUW
XVHVRQO\6DOHV
DQG/LVWLQJV7KH
SUHYLRXVO\VXEPLWWHG
UHSRUWZDVSURYLGHGE\
WKHIRUPHU2ZQHUSULRUWR
WKHUHFHQWVDOH7KLV
UHSRUWXVHV&RPSV
6DOHV5DWLR
&2' &RXQW\CV&DVH6LQFH
WKHODVWDSSUDLVDOUHSRUW
LVEDVHGRQVDOHV
LQIRUPDWLRQDIWHUWKH
5HYDO,ZLOOPRVWO\
GLVFXVVWKHILUVW
VXEPLWWHGUHSRUWGDWHG
7KHILUVW
&RPSLVDVDOHDQG
LQWKHQRWHVWKHDSSUDLVHU
LGHQWLILHVLWDVD
&RUSRUDWH5HORFDWLRQ
VDOHVVLWXDWLRQ&RPS
LVWKHRQO\VDOHRUOLVWLQJ
LQHLWKHURIWKHWZR
DSSUDLVDOUHSRUWVZKLFKLV
IRXQGLQWKH6XEMHFW
1%+3DQGLVD
4XDOLILHG6DOHDQGLV
IRXQGRQWKH03&&*ROI
&RXUVH7KH%(5VKRXOG
EHDZDUHWKDWWKLVKRPH
FXUUHQWO\FDUULHVD8&
RQLWKDVLWVYDOXDWLRQE\
WKH&RXQW\LVFRQVLGHUHG
8VLQJWKHVNHWFKHVIURP
WKHWZRUHSRUWV
DGMXVWPHQWVZHUHPDGH
WRWKH&RXQW\VNHWFK
$OVRWKH&RXQW\UHFRUG
ZDVFRUUHFWHGWRUHIOHFW
%HGURRPVQRWDQG
%DWKURRPVQRW
,QFRPSOLDQFHZLWKWKH
%(5CVUXOLQJIRURWKHU
SURSHUWLHVDORQJ6KDURQ
5RDGRQWKH*ROI&RXUVH
GXULQJLWV0D\WK
+HDULQJD7UDIILF
GHGXFWLRQRIZDV
DSSOLHGWRERWKWKH/DQG
DQGWKH,PSURYHPHQWV
7KHRQO\RWKHUFKDQJH
WKDWZDVGHHPHG
DSSURSULDWHZDVD
UHGXFWLRQRIWKH0DUNHW
$GMXVWPHQW)DFWRUIURP
WR7KLVJLYHVWKLV
KRPHWKHVDPH
GHVFULSWLRQDVWKRVH
SURYLGHGLQWKHWZR
4XDOLILHG6DOHVIRXQGRQ
WKHILUVWDSSUDLVDOUHSRUW
PAGE 47 of 62
0
1,171,900
865,000 01
REDUCTION
993,200 01
REDUCTION
993,200 JA/DG
Board of Equalization and Review - June 12, 2012
9:00 AM 50
BER
11-BER008090
12952
SNIPES,
KIMBERLY &
SNIPES, BRYAN /
THOMAS
HAWTHORNE
17506133
N
REI
0001905661-20112011-0000-0
01 Above
Market
Please note that the
GEIER, JOHN
second appraisal report
includes a Cost
Approach which comes
in at $1,006,596. The
County`s
recommendation comes
in below ths. The Subject
property is equitably
appraised. No further
changes are
recommended.
PAGE 48 of 62
0
1,171,900
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Board of Equalization and Review - June 12, 2012
9:00 AM 51
BER
11-BER009185
15572
WHITE, WILLIAM
G IV & WHITE,
GRAY
17505110
N
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PAGE 49 of 62
0
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9:00 AM 51
BER
11-BER009185
15572
WHITE, WILLIAM
G IV & WHITE,
GRAY
17505110
N
REI
0001905609-20112011-0000-0
01 Above
Market
on the BER`s ruling from GEIER, JOHN
May 24, 2012. An
Economic Depreciation
for Traffic of 10% was
applied to both the Land
and the Improvements.
No other basis was found
for any additional
changes. This property is
equitably appraised. No
further changes are
recommended.
PAGE 50 of 62
0
804,900
550,000 01
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726,800 01
REDUCTION
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Board of Equalization and Review - June 12, 2012
9:00 AM 52
BER
11-BER008169
14522
ZIMMER, PATRIC
& ZIMMER,
FINLEY
17508507
N
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0001906004-20112011-0000-0
01 Above
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PAGE 51 of 62
0
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TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
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PARCEL
ID/ VIN
CONSE
NT
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AMOUNT
($)
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APPR
VALUE ($)
APPELLANT
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($)
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STAFF REC
VALUE ($)
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DECISION
VALUE ($)
MOTION
9:00 AM 53
BER
11-BER007925
20891
DONEY,
MICHAEL
07817210
N
REI
0001704353-20112011-0000-0
01 Above
Market
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75,000
22,500 02 NO
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75,000 01
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37,500 DG/JA
9:00 AM 54
BER
11-BER008620
20874
DONEY,
MICHAEL J
07817209
N
REI
0001704351-20112011-0000-0
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0
75,000
22,500 02 NO
CHANGE
75,000 01
REDUCTION
60,000 DG/JA
PAGE 52 of 62
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
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TYPE
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($)
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9:00 AM 55
BER
11-BER007224
14929
FURR, SHIRLEY
ANN
03308413
N
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9:00 AM 56
BER
11-BER007692
5380
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HOWARD &
GARAFOLA,
BARBARA
02936353
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9:00 AM 57
BER
11-BER008771
6164
GUARDIAN, LLC ATTN: KIMBERLY
DE SIMONE
08109612
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0
35,000
22,000 01
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35,000 01
REDUCTION
29,800 JA/DG
PAGE 53 of 62
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 58
BER
11-BER008767
6172
GUARDIAN, LLC ATTN: KIMBERLY
DE SIMONE
08109709
N
REI
0001710976-20112011-0000-0
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36,000
22,000 02 NO
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36,000 01
REDUCTION
30,600 JA/DG
9:00 AM 59
BER
11-BER008776
6174
GUARDIAN, LLC ATTN: KIMBERLY
DE SIMONE
08112407
N
REI
0001711517-20112011-0000-0
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STOVALL,
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0
36,000
20,000 02 NO
CHANGE
36,000 01
REDUCTION
30,600 JA/DG
PAGE 54 of 62
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
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VALUE ($)
MOTION
9:00 AM 60
BER
11-BER008395
20771
HALL, VIRGINIA
G
07807424
N
REI
0001703556-20112011-0000-0
01 Above
Market
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STOVALL,
6DOH'DWH
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9:00 AM 61
BER
11-BER008330
20768
HINES, MARTHA
ALLISON
07807426
N
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0001703558-20112011-0000-0
01 Above
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STOVALL,
6DOH'DWH
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PAGE 55 of 62
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
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TYPE
ABS NUMBER
9:00 AM 62
BER
11-BER008294
7772
HOLMES, RYAN
L
04542204
N
REI
0001629201-20112011-0000-0
9:00 AM 63
BER
11-BER007278
17672
HOPEDALE
PROPERTIES
LLC - ATTN:
BRETT TAYLOR
08306816
N
REI
0001714501-20112011-0000-0
REASON
01 Above
Market
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PENALTY
AMOUNT
($)
PENALTY
DECISION
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VALUE ($)
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PAGE 56 of 62
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0 02 NO
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80,000 01
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STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
113,500 02 NO
CHANGE
113,500 JA/DG
126,700 01
REDUCTION
103,600 JA/DG
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
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TYPE
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REASON
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AMOUNT
($)
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APPR
VALUE ($)
APPELLANT
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($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 64
BER
11-BER007281
17668
HOPEDALE
PROPERTIES
LLC - ATTN:
BRETT TAYLOR
08306820
N
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0001714506-20112011-0000-0
01 Above
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DECISION
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TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
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VALUE ($)
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VALUE ($)
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VALUE ($)
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9:00 AM 67
BER
11-BER007880
18386
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PAGE 58 of 62
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
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TYPE
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9:00 AM 70
BER
11-BER007163
7915
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LLC - ATTN:
DOUGLAS S.
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03316191
N
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9:00 AM 71
BER
11-BER008215
5596
MOORE, KEITH &
MOORE, GINA
07819304
N
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0001704473-20112011-0000-0
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AMOUNT
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26,900 01
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90,000 02 NO
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90,000 DG/JA
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COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
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VALUE ($)
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PAGE 60 of 62
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
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9:00 AM 74
BER
11-BER008578
20882
TPM
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21230
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PAGE 61 of 62
DECISION
COMMENTS
Board of Equalization and Review - June 12, 2012
TIME
ROW
NO.
9:00 AM 76
LEVEL
BER
CASE
NUMBER
11-BER008046
APPEAL
ID
19669
OWNER/
APPELLANT
WEIS, LYNN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
07807417
N
REI
ABS NUMBER
0001703543-20112011-0000-0
REASON
01 Above
Market
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APPRAISER
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365,000 01
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PAGE 62 of 62
BER CHAIRMAN
STAFF REC
VALUE ($)
DECISION
445,700 01
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VALUE ($)
MOTION
436,900 DG/JA
DECISION
COMMENTS