Board of Equalization and Review - August 30, 2012
Date run: 8/31/2012 2:32:31 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-BER009680
APPEAL
ID
34
OWNER/
APPELLANT
ADAMS, SCOTT
M
8/30/2012
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18711104
N
REI
ABS NUMBER
0001922012-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
VDOHVFRPSV
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
1,251,200
1,000,000 01
REDUCTION
1,222,400 01
REDUCTION
1,222,400 UM/BF
)RUHFORVXUH12
DEVAULT,
6DOH'DWH
CHERYL
SUREDWH6DOH3ULFH.
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
.$SSUDLVDO
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$SSUDLVDOZDVGRQH
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,PSURYHPHQWVZHUH
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$)7(5WKHDSSUDLVDO
&RPSVXVHGZHUH
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QEKGV$IWHUVLWHYLVLW
FRUUHFWHGVIGXHWR
UHPRGHOLQJORZHUHGH\E
WRDGGHG
)81&DQG$3VPDOO
KRXVHIRUDUHDDQGODFNV
H[WHULRUZRUN9DOXHLVLQ
WKHODQG5HFRPPHQG
QHZYDOXHRI
0
322,500
200,000 01
REDUCTION
294,000 01
REDUCTION
294,000 BF/UM
6DOHV5DWLR
&2'
&RXQW\CV&DVH9LHZHG
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IURPWRUHIOHFWWKDW
3URSHUW\LVHTXLWDEOH
5HFRPPHQGQHZYDOXH
RI
9:00 AM 2
BER
11-BER009792
2721
ALLEN,
LYNWOOD F JR
& ALLEN,
CAMERON
18708216
N
REI
0001921766-20112011-0000-0
01 Above
Market
PAGE 1 of 75
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
9:00 AM 3
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER009708
APPEAL
ID
5117
OWNER/
APPELLANT
ARORA, SANJIV
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18708121
N
REI
ABS NUMBER
0001921743-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
VDOHVFRPSV
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
401,300
225,000 01
REDUCTION
364,700 01
REDUCTION
364,700 UM/BF
DEVAULT,
CHERYL
0
233,100
150,000 02 NO
CHANGE
233,100 02 NO
CHANGE
233,100 UM/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH9LHZHG
SURSHUW\73SURYLGHG
FRPSLQGLIIHUHQWQEKG
DQGFRPSZDVIRUFHG
VDOH7KHUGFRPSZDV
DJRRGVDOHEXWVXEMHFW
VTIWLVODUJHUDQGFRPS
ODQGKDGEHHQDGMXVWHG
IRUJHQFRQG/RZHUHG
JUDGHWRDQGH\EWR
WRUHIOHFWQR
XSGDWLQJ3URSHUW\LV
HTXLWDEOH5HFRPPHQG
QHZYDOXHRI
9:00 AM 4
BER
11-BER010405
11343
BRADLEY,
DOUGLAS &
BLOUNT, PHILIP
C III
18708120
N
REI
0001921741-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
.
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
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MXGJHPHQW
6DOHV5DWLR
&2'
&RXQW\CV&DVH73
SURYLGHVD/$1'
$335$,6$/DWN
7KLVDSSUDLVDOLQGLFDWHV
WKDWWKHVXEMHFWGZHOOLQJ
LVYDFDQWDQGJXWWHGDQG
KDVQRYDOXH
7KHUHIRUHGXULQJWKH
LQIRUPDOSURFHVVLQWKLV
FDVHWKHVXEMHFWYDOXHLV
FKDQJHGDQGWUHDWHGDVLI
XQGHUFRQVWUXFWLRQDQG
DGMXVWHGIRU8&,Q
WKLVPDQQHUVXEMHFWZLOO
EHIODJJHGWREH
UHYLVLWHG5HFRPPHQG
QRIXUWKHUFKDQJHLQ
YDOXH
PAGE 2 of 75
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
9:00 AM 5
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER010493
APPEAL
ID
11322
OWNER/
APPELLANT
BROWN,
JONATHAN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18708238
N
REI
ABS NUMBER
0001921800-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$
6DOH3ULFH
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
.
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
DSSUDLVDO
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
275,400
200,000 01
REDUCTION
256,400 01
REDUCTION
256,400 UM/BF
DEVAULT,
CHERYL
0
299,500
187,030 01
REDUCTION
279,800 01
REDUCTION
240,000 UM/BF
DEVAULT,
CHERYL
0
273,500
220,000 01
REDUCTION
227,400 01
REDUCTION
227,400 UM/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH'XULQJ
LQIRUPDOSURFHVVDGGHG
PRUHIXQFWRHTXDOQEKG
$IWHUVLWHYLVLWDGGHG
IRUIORRGLQJLVVXHV
$SSUDLVDOFRPSVZHUHDOO
IURPGLIIHUHQWQEKGZLWK
DORWORZHUODQGYDOXHV
5HFRPPHQGQHZYDOXH
RI
9:00 AM 6
BER
11-BER010872
11469
CULPEPPER &
CULPEPPER
FAMILY LIMITED
PARTNERSHIP ATTN: WILLIAM A
CULPEPPER
18708224
N
REI
0001921779-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
3ULFHSHUVTXDUHIWWRR
KLJK
6DOHV5DWLR
&2'
&RXQW\CV&DVH'XULQJ
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H\EWRWRUHIOHFWQR
XSGDWLQJ$OUHDG\KDV
IXQF8SRQVLWHYLVLW
JDYHJHQFRQGRQ
ODQGDQGEOGJIRUIORRGLQJ
LVVXVHV5HFRPPHQG
QHZYDOXHRI
9:00 AM 7
BER
11-BER010614
11455
DRYE, JERRY &
DRYE, PEGGY
18713104
N
REI
0001922242-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
FRPSVDQGSHUVRQDO
MXGJHPHQW
6DOHV5DWLR
&2'
&RXQW\CV&DVH$IWHU
VLWHYLVLWORZHUHGH\EWR
JUDGHWR
UHPRYHGVWRUDJHVKHG
$GGCO3K\RIDQG
FRUUHFWHGILQLVKHGDWWLFWR
XQILQLVKHGXWLOLW\
5HFRPPHQGQHZYDOXH
RI
PAGE 3 of 75
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
9:00 AM 8
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER009559
APPEAL
ID
13617
OWNER/
APPELLANT
GARRISON,
DOUGLAS N
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18718118
N
REI
ABS NUMBER
0001922727-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
QRWFRPSDUDEOHZLWK
RWKHUV
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
358,700
288,500 01
REDUCTION
327,200 01
REDUCTION
327,200 UM/BF
DEVAULT,
CHERYL
0
1,146,100
1,000,000 01
REDUCTION
1,036,400 01
REDUCTION
1,036,400 UM/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH'XULQJ
LQIRUPDOSURFHVV73
UHSRUWVKRXVHQH[WGRRU
VROGLQ,WLVQRW
DSSOLFDEOHGXHWRGDWH
$OVRLWDSSHDUVWR
SRVVLEO\EHD',925&(
RU(VWDWH6DOH6LWHYLVLW
GHHPHGORZHULQJJUDGH
WR5HFRPPHQGQHZ
YDOXHRI
9:00 AM 9
BER
11-BER010676
13312
HIGGINS,
WILLIAM &
HIGGINS, DIANE
18711103
N
REI
0001922011-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
SHUVRQDOMXGJHPHQW
FRPSV
6DOHV5DWLR
&2'
&RXQW\CV&DVH'XULQJ
LQIRUPDOSURFHVVORZHUHG
JUDGHWRDQGH\EWR
73VWDWHVROGURRI
DQGIXUQDFH73FRPSV
DUHEDQNVDOHV$GGHG
PRUHWRIXQFDQG
DGGHGIRU
WRSR5HFRPPHQGQHZ
YDOXHRI73
$&&(3761(:9$/8(
PAGE 4 of 75
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 10
LEVEL
BER
CASE
NUMBER
11-BER010721
APPEAL
ID
13713
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
KITSON,
LAUREN DIANE
18708217
N
REI
ABS NUMBER
0001921768-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
.$SSUDLVDO
'DWHPRUWJDJH
FR
73CV&DVHDQG,VVXHV
DSSUDLVDO
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
316,500
240,000 02 NO
CHANGE
316,500 02 NO
CHANGE
316,500 BF/UM
DEVAULT,
CHERYL
0
441,200
366,800 01
REDUCTION
437,200 01
REDUCTION
437,200 BF/UM
6DOHV5DWLR
&2'
&RXQW\CV&DVH'XULQJ
LQIRUPDOSURFHVV&255
%$7+&28173(5
$335$,6$/(<%72
$335$,6$/67$7(6
+2:(9(53+2726
6+2:1,&(83'$7(6
727+(+20(/$1'
9$/8(6',))(5
*5($7/<217+(
&20367+$7:(5(
87,/,=('7+,6+20(
:$6/,67(')520
.,16XEMHFWVROG
LQ7+$7
,1)250$7,21:$6
12787,/,=(',17+,6
5(9$/8$7,21127
685(5($621)25
7+(6$/($77+,6
7,0(&203,6$
/,67,1*7+$78321
5(9,(:$9(5<
67521*
&21',7,21$/$'6+28/'+$9(%((1
127('+2:(9(5
121(:$6*,9(1
&203$1'$5(
$//2876,'(68%1(,*+%25+22'
5HFRPPHQGQRIXUWKHU
FKDQJHVDWWKLVWLPH
9:00 AM 11
BER
11-BER009236
17367
MANZ, PHILIP R
18508104
N
REI
0001919961-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
QRWHTXDOO\DVVHVVHG
6DOHV5DWLR
&2'
&RXQW\CV&DVH'XULQJ
LQIRUPDOSURFHVV
DGMXVWHGH\EDQGJUDGH
$IWHUVLWHYLVLWFRUUHFWHG
VTIWRQ%$6(DQG)63
&RPSVSURYLGHG
VDOHGLIIHUHQWQEKG
VDOHDQGDDFWLYHOLVWLQJ
5HFRPPHQGQHZYDOXH
RI
PAGE 5 of 75
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 12
BER
11-BER010606
11621
OLLIVER,
STEPHEN C
18708205
N
REI
0001921751-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
KRXVHEXUQHGGRZQE\
$UVRQ
6DOHV5DWLR
&2'
&RXQW\CV&DVH'XULQJ
LQIRUPDOSURFHVV59RI
WRIODJIRUIXWXUH
$IWHUVLWHYLVLW59
QRYDOXHRQHOHYDWRUQR
YDOXHRQSRRO&RUUHFWHG
VLWHXQLWVIURPWR
ORW5HFRPPHQGQHZ
YDOXHRI
DEVAULT,
CHERYL
0
377,900
199,900 01
REDUCTION
203,800 01
REDUCTION
203,800 UM/BF
9:00 AM 13
BER
11-BER009527
13541
PENDRED,
RONALD
GEORGE
18708102
N
REI
0001921716-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
FRPSYDOXHV
6DOHV5DWLR
&2'
&RXQW\CV&DVH$IWHU
VLWHYLVLWDGMXVWHGODQG
IRUVKDSHDQG
DGGHG(&21RQ
EXLOGLQJIRUVPDOOHUVI
5HFRPPHQGQHZYDOXH
RI
DEVAULT,
CHERYL
0
360,500
320,000 01
REDUCTION
322,400 01
REDUCTION
322,400 UM/BF
9:00 AM 14
BER
11-BER010531
20575
RICE, J
FREDERICK &
RICE, DONNA
18707151
N
REI
0001921695-20112011-0000-0
01 Above
Market
)RUHFORVXUHPXOWLSDUFHO DEVAULT,
VDOH
CHERYL
6DOH'DWH6DOH
3ULFH.
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
DERYHPDUNHWYDOXH
0
251,800
180,000 01
REDUCTION
90,300 01
REDUCTION
88,800 UM/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH$IWHU
VLWHYLVLWIRXQG
LPSURYHPHQWQRW
FRPSOHWHGDVRI
VRSXW8&
5HPRYHGGHFNQRWWKHUH
DVRI
5HFRPPHQGQHZYDOXH
RI
PAGE 6 of 75
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 15
LEVEL
BER
CASE
NUMBER
11-BER010361
APPEAL
ID
21570
OWNER/
APPELLANT
RODGERS,
JOHN &
RODGERS,
PATRICIA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18711208
N
REI
ABS NUMBER
0001922048-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
.$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
DSSUDLVDOFRPSV
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
919,900
400,000 01
REDUCTION
884,800 01
REDUCTION
690,200 UM/BF
0
298,500
145,000 01
REDUCTION
273,600 01
REDUCTION
224,600 BF/UM
0
395,000
250,000 01
REDUCTION
356,400 01
REDUCTION
356,400 BF/UM
6DOHV5DWLR
&2'
&RXQW\CV&DVH73
DSSUDLVDOXVHGSUREDWH
VDOHVWKDWDUHRXWRIQEKG
ZLWKQRDGMXVWPHQWDQG
JRRGVDOHRXWRIQEKG
/DQGYDOXHVYHU\
GLIIHUHQW$IWHUVLWHYLVLW
ORZHUHGH\EWRIRU
QRXSGDWHVDQGDGGHG
)81&IRUVL]H
VPDOOKRXVHIRUWKDW
QEKG5HFRPPHQGQHZ
YDOXHRI
9:00 AM 16
BER
11-BER010524
11627
SORBER,
ROBERT E
18713216
N
REI
0001922298-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
.$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
DSSUDLVDOFRPSV
6DOHV5DWLR
&2'
&RXQW\CV&DVH&DQQRW
XWLOL]H73DSSUDLVDO:DV
GDWHGIRUDQG
XVHGDOOVDOHV
&RUUHFWHGVIIRUXSSHU
VWRU\DQGJDUDJH$GGHG
8%0ZKLFKZHGLGQRW
KDYHOLVWHG$GGHG
$3IRUFRQGLWLRQRI
KRXVH/RZHUHGH\EWR
QRXSGDWHVDQG
JUDGHIURPWR
5HFRPPHQGQHZYDOXH
RI
9:00 AM 17
BER
11-BER009558
13413
TALLEY, LISA &
TALLEY, DAVID
18707120
N
REI
0001921688-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
.$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
DSSUDLVDOFRPSV
6DOHV5DWLR
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&RUUHFWHGEDWKFRXQW
DFFRUGLQJWRDSSUDLVDO
73DSSUDLVDOXVHGFRPSV
LQGLIIHUHQWQEKGZLWK
ORZHUODQGYDOXHV$IWHU
VLWHYLVLWORZHUHGH\EWR
JUDGHWR
5HFRPPHQGQHZYDOXH
RI
PAGE 7 of 75
DEVAULT,
CHERYL
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 18
LEVEL
BER
CASE
NUMBER
11-BER010132
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
11463
TEMPLE ISRAEL
INC / GOODMAN,
CARR,
LAUGHRUN,
LEVINE AND
GREENE, P.A. ATTN: MILES S.
LEVINE
18707203
N
REI
ABS NUMBER
0001921702-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
.$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
DSSUDLVDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
320,900
280,000 01
REDUCTION
285,500 01
REDUCTION
285,500 UM/BF
0
327,700
250,000 01
REDUCTION
281,800 01
REDUCTION
281,800 UM/BF
0
274,100
175,000 01
REDUCTION
245,800 01
REDUCTION
245,800 BF/UM
6DOHV5DWLR
&2'
&RXQW\CV&DVH73
DSSUDLVDOZDVDGULYHE\
DQGXVHGSUREDWHVDOH
DQGRXWRIQEKGVDOHV
/DQGYDOXHVDUHGLIIHUHQW
$IWHUVLWHYLVLWORZHUHG
JUDGHIURPWRDQG
H\EIURPWR
IRUQRXSGDWLQJ
5HFRPPHQGQHZYDOXH
RI
9:00 AM 19
BER
11-BER010120
11482
TEMPLE ISRAEL
INC / GOODMAN,
CARR,
LAUGHRUN,
LEVINE AND
GREENE, P.A. ATTN: MILES S.
LEVINE
18707204
N
REI
0001921703-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
.$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
DSSUDLVDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH73
DSSUDLVDOZDVDGULYHE\
DQGXVHGSUREDWHVDOH
EOGUVDOHDQGRXWRI
QEKGVDOH$IWHUVLWHYLVLW
ORZHUHGJUDGHIURPWR
DQGH\EIURPWR
IRUQRXSGDWLQJDQG
DGGHG)81&IRU
VL]H5HFRPPHQGQHZ
YDOXHRI
9:00 AM 20
BER
11-BER010116
11477
TEMPLE ISRAEL
INC / GOODMAN,
CARR,
LAUGHRUN,
LEVINE AND
GREENE, P.A. ATTN: MILES S.
LEVINE
18707205
N
REI
0001921704-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
.$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
DSSUDLVDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH73
DSSUDLVDOZDVDGULYHE\
DQGXVHGSUREDWHVDOH
EOGUVDOHDQGRXWRI
QEKGVDOH$IWHUVLWHYLVLW
ORZHUHGJUDGHIURPWR
DQGH\EIURPWR
IRUQRXSGDWLQJDQG
DGGHGPRUH)81&
IRUVL]H5HFRPPHQG
QHZYDOXHRI
PAGE 8 of 75
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 21
LEVEL
BER
CASE
NUMBER
11-BER010122
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
11468
TEMPLE ISRAEL
INC / GOODMAN,
CARR,
LAUGHRUN,
LEVINE AND
GREENE, P.A. ATTN: MILES S.
LEVINE
18707206
N
REI
ABS NUMBER
0001921705-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
.$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
DSSUDLVDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
340,300
200,000 01
REDUCTION
249,600 01
REDUCTION
249,600 UM/BF
0
328,700
195,000 01
REDUCTION
249,800 01
REDUCTION
249,800 UM/BF
0
242,100
195,000 01
REDUCTION
198,200 01
REDUCTION
198,200 BF/UM
6DOHV5DWLR
&2'
&RXQW\CV&DVH73
DSSUDLVDOZDVDGULYHE\
DQGXVHGSUREDWHVDOH
DQGRXWRIQEKGVDOH
$IWHUVLWHYLVLWORZHUHG
JUDGHIURPWRDQG
H\EIURPWR
IRUQRXSGDWLQJDQG
DGGHGPRUHWR
WUDIILFRQODQGDQGEOGJ
5HFRPPHQGQHZYDOXH
RI
9:00 AM 22
BER
11-BER010124
11478
TEMPLE ISRAEL
INC / GOODMAN,
CARR,
LAUGHRUN,
LEVINE AND
GREENE, P.A. ATTN: MILES S.
LEVINE
18707207
N
REI
0001921707-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
.$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
DSSUDLVDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH73
DSSUDLVDOZDVDGULYHE\
DQGXVHGSUREDWHVDOH
DQGRXWRIQEKGVDOH
$IWHUVLWHYLVLWORZHUHG
JUDGHIURPWRDQG
H\EIURPWR
IRUQRXSGDWLQJDQG
DGGHGPRUHWR
WUDIILFRQODQGDQGEOGJ
5HFRPPHQGQHZYDOXH
RI
9:00 AM 23
BER
11-BER010508
13420
TEMPLE ISRAEL
INC / GOODMAN,
CARR,
LAUGHRUN,
LEVINE AND
GREENE, P.A. ATTN: MILES S.
LEVINE
18707208
N
REI
0001921708-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
.$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
DSSUDLVDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH73
DSSUDLVDOZDVDGULYHE\
DQGXVHGSUREDWHVDOH
DQGRXWRIQEKGVDOH
'XULQJLQIRUPDOSURFHVV
ORZHUHGJUDGHIURPWR
DQGH\EIURPWR
IRUQRXSGDWLQJ
$IWHUVLWHYLVLWDGGHG
PRUHWRWUDIILFRQ
ERWKODQGDQGEOGJ
5HFRPPHQGQHZYDOXH
RI
PAGE 9 of 75
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 24
LEVEL
BER
CASE
NUMBER
11-BER010118
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
11449
TEMPLE ISRAEL
INC / GOODMAN,
CARR,
LAUGHRUN,
LEVINE AND
GREENE, P.A. ATTN: MILES S.
LEVINE
18707214
N
REI
ABS NUMBER
0001921710-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
.$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
DSSUDLVDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
283,300
230,000 01
REDUCTION
251,500 01
REDUCTION
251,500 UM/BF
DEVAULT,
CHERYL
0
252,900
220,000 01
REDUCTION
234,500 01
REDUCTION
234,500 BF/UM
DEVAULT,
CHERYL
0
80,100
120,000 03 INCREASE
6DOHV5DWLR
&2'
&RXQW\CV&DVH73
DSSUDLVDOZDVDGULYHE\
DQGXVHGSUREDWH
VDOHEOGUVDOHDQGRXW
RIQEKGVDOHXSRQVLWH
YLVLWORZHUHGH\EIURP
WRDQGJUDGH
IURPWRDQGDGGHG
PRUHWR)81&
5HFRPPHQGQHZYDOXH
RI
9:00 AM 25
BER
11-BER010468
13429
TSUMAS,
ELIZABETH D
18718121
N
REI
0001922730-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
FRPSVDOHV
6DOHV5DWLR
&2'
&RXQW\CV&DVH73
FRPSVDUHDOO
VDOHVWKHUHIRUHQRW
XVDEOH$IWHUVLWHYDOXH
ORZHUHGH\EWRIRU
ODFNRIXSGDWLQJDQG
JUDGHWRIRUHTXWL\
5HFRPPHQGQHZYDOXH
RI
9:00 AM 26
BER
11-BER010617
42921
VONGPHAKDY,
SENG
03138148
N
REI
0001579799-20112011-0000-0
)RUHFORVXUH
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
WRORZYDOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH73C6
RQO\LQIRUPDWLRQZDV
KDUGZRRGVQRWFDUSHWLQ
DQGNLWFKHQIORRUVLQ
0DGHWKHFRUUHFWLRQ
7KLVLVDKLJKO\IRUFORVXUH
DUHD7KH1%+'LV
IDFWRUHGIRUIRUFORVXUHV
E\3URSHUW\LV
HTXLWDEOH5HFRPPHQG
QHZYDOXHRI
PAGE 10 of 75
81,300 03 INCREASE
IN VALUE
81,300 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 27
LEVEL
BER
CASE
NUMBER
11-BER010832
APPEAL
ID
11626
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ZOUTEWELLE,
HANNAH
18708204
N
REI
ABS NUMBER
0001921749-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
FRPSVDOHV
6DOHV5DWLR
&2'
&RXQW\CV&DVH73
FRPSVDUHDOO
VDOHVWKHUHIRUHQRW
XVDEOHDQGWKHRWKHU
FRPSLVDQXQTXDOLILHG
VDOH$IWHUVLWHYDOXH
ORZHUHGH\EWRIRU
ODFNRIXSGDWLQJDQG
JUDGHWRIRUHTXWL\
5HFRPPHQGQHZYDOXH
RI
PAGE 11 of 75
APPRAISER
DEVAULT,
CHERYL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
266,300
APPELLANT
OPINION VALUE
($)
STAFF REC
190,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
242,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
242,500 UM/BF
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
9:00 AM 28
BER
11-BER010769
1837
BARSIN, JOSEPH
A JR & BARSIN,
CAROL
21123208
N
REI
0001984969-20112011-0000-0
01 Above
Market
)RUHFORVXUHQD
FOWLER,
6DOH'DWHQD6DOH
BRADLEY
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
7:26$/(6DQGOLVWLQJV
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'6$1
,1&5($6(+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(3523(57<,6
217+(7+
)$,5:$<2)&$50(/
6287+7+,6
1(,*+%25+22',6
326,7,21('%(6,'(
2)&+$//,6)$50
$1',6$9(5<
'(6,5($%/(
/2&$7,21
3523(57<:$6
$'-867(''85,1*
7+(,1)250$/
5(9,(:%<)25
7+(/$1'
,1)250$7,21)520
7+(2:1(5
,1&/8'(6
8148$/,),('
75$16$&7,217+$7
:$6/,67(')25.
,1$1'
8/7,0$7(/<62/'
)25.,1
7+,6,6127
,1',&$79(2)$)$,5
0$5.(7
75$16$&7,21$112
&+$1*(&$1%(
0$'(2))2)7+(
,1)250$7,21
3529,'('7+(
27+(56$/(,6)520
$1'+$6127
%((1&216,'(5('$6
3$572)7+,6
5(9$/8$7,217+(
/,67,1*63529,'('
$5(&855(17
/,67,1*67+$7$5(
$6,675$16$&7,216
(7&$1'7+(<+$9(
127%((1
&216,'(5(')25
7+,65(9$/8$7,21
,1&5($6(,6'8(72
)81&%(,1*
5(029('$1'*5$'(
5('8&7,21(<%72
)25(48$/,=$7,21
:+,&++$6
5(68/7(',1$1(7
PAGE 12 of 75
0
649,200
520,000 03 INCREASE
737,600 03 INCREASE
IN VALUE
737,600 BF/UM
Board of Equalization and Review - August 30, 2012
9:00 AM 28
BER
11-BER-01076
1837
BARSIN, JOSEPH
21123208
N
REI
0001984969-2011-20 01 Above Mark INCREASE.
9:00 AM 29
BER
11-BER009711
16078
BUOY,
MATTHEW &
BUOY, MARIA
21124220
N
REI
0001985235-20112011-0000-0
01 Above
Market
FOWLER, BR
)RUHFORVXUHQD
FOWLER,
6DOH'DWHQD6DOH
BRADLEY
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
7+(5(&(17
385&+$6($6:(//
$6$1$33$,6$/
'$7('$)7(57+(
'$7(2)
5(9$/8$7,21
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'6$
5('8&7,21+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'()63:$6
&219(57('72)(3
3(50/6$1'
$335$,6$/,1
7+$7+$6%((1
&255(&7('$6:(//
$6*5$'(+$6%((1
(48$/,=(':,7+7+(
3523(57<$7
7+(6(
:(5(*5$'('7+(
6$0(35(9,286/<
$1'6+28/'%(
67,//7+(
$335$,6$/,6)520
$)7(57+('$7(2)
5(9$/$1'$//
&203687,/,=('$5(
$6:(//127(,1
7+($335$,6$/
67$7(67+$7³7+(
68%-(&7635,&(:$6
'5233('
'5$67,&$//<,1
25'(5726$/(,7
$33($567+$7
68%-(&7:$6
&2175$&7('%(/2:
0$5.(79$/8(´
PAGE 13 of 75
0
649,200
520,000 03 INCREASE
737,600 03 INCREASE
737,600 BF/UM
0
860,400
650,000 01
REDUCTION
802,700 01
REDUCTION
802,700 UM/BF
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 30
LEVEL
BER
CASE
NUMBER
11-BER010707
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
24196
CHUGH, RISHI &
CHUGH, BECKY
21123203
N
REI
ABS NUMBER
0001984964-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWHQD6DOH
BRADLEY
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
6$/(6,17+($5($
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'612
&+$1*(+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(3523(57<
:$6$'-867('
'85,1*7+(
,1)250$/352&(66
)257+(/$1'$6
:(//$6*5$'(
(48$/,=$7,21
2:1(5+$66,1&(
68%0,77('
8148$/,),('6$/($6
:(//$6
75$16$&7,216
:+,&+:(5(127
&216,'(5('$63$57
2)7+,6
5(9$/8$7,21
PAGE 14 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
373,500
APPELLANT
OPINION VALUE
($)
STAFF REC
320,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
373,500 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
373,500 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 31
LEVEL
BER
CASE
NUMBER
11-BER010143
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
23930
EADES, KEITH &
EADES,
MARGARET
21123245
N
REI
ABS NUMBER
0001985029-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
2:1(5+$6
$*5(('727+(
9$/8(3(53+21(
&$//
)RUHFORVXUHQD
6DOH'DWHQD6DOH
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
3(5621$/23,1,21
$6:(//$6
6$/($1'/$1'
6$/(
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'6$
5('8&7,21+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(2:1(5+$6
3529,'('
6$/($1'$9$&$17
/$1'6$/()520
$6(9,'(1&(7+(
&2817<+$687,/,=('
6$/(6)257+(
02'(/,17+,6$5($
5('8&7,21217+(
&$5',6'8(72$1
(<%$1'*5$'(
&+$1*($6:(//$6
$5(029$/2)7+(
$37+$7:$63/$&('
217+(3523(57<
'85,1*7+(
,1)250$//(9(/2)
$33($/
PAGE 15 of 75
APPRAISER
FOWLER,
BRADLEY
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,568,500
APPELLANT
OPINION VALUE
($)
STAFF REC
1,100,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,557,100 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,557,100 UM/BF
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 32
LEVEL
BER
CASE
NUMBER
11-BER010146
APPEAL
ID
16503
OWNER/
APPELLANT
EGAN, PATRICK
J
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21123223
N
REI
ABS NUMBER
0001984994-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWHQD6DOH
BRADLEY
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
6$/(6,17+($5($
$1'$&0$)520$
5($/725,17+($5($
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'612
&+$1*(+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(2:1(5+$6
6833/,('6$/(6
7+$7+$9(
2&&855('$)7(5
7+('$7(2)
5(9$/8$7,21$6
:(//$6
8148$/,),('
75$16$&7,216&0$
3529,'('0$.(612
$'-8670(176)25
7+(/2&$7,21$/
',))(5(1&(6,17+(
3523(57,(6&+26(1
&0$$/62)$,/672
87,/,=(7+(
48$/,),('
75$16$&7,2167+$7
:(5($9$,/$%/(
:,7+,17+(68%-(&7
1(,*+%25+22'
',))(5(1&(,1/$1'
9$/8(62)7+(
&203$5$%/(6
&+26(1,6.21
&203
$1'$3352;,0$7(/<
.21&203
PAGE 16 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
339,500
APPELLANT
OPINION VALUE
($)
STAFF REC
259,500 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
339,500 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
339,500 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 33
LEVEL
BER
CASE
NUMBER
11-BER009895
APPEAL
ID
16500
OWNER/
APPELLANT
FORMICO,
TERREL LEE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21123310
N
REI
ABS NUMBER
0001985059-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWHQD6DOH
BRADLEY
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
6$/(6,17+($5($
7+$7,1&/8'(
6$/(6$6:(//$6
8148$/,),('
75$16$&7,216
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'612
&+$1*(+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(2:1(5+$6
6833/('6$/(67+$7
,1&/8'(
8148$/,),('
75$16$&7,216$6
:(//$66$/(6
(7&/$1'9$/8(6
2)&203$5$%/(6
',))(5
6,*1,),&$17/<)520
7+(68%-(&7
3523(57<12
&+$1*(%$6('21
7+(,1)250$7,21
3529,'('
PAGE 17 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
339,900
APPELLANT
OPINION VALUE
($)
STAFF REC
250,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
339,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
291,000 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 34
LEVEL
BER
CASE
NUMBER
11-BER009892
APPEAL
ID
22614
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
HICKS, SAMMY
III & HICKS,
LATONYA
21124227
N
REI
ABS NUMBER
0001985251-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWHQD6DOH
BRADLEY
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
$9(5$*(35,&(3(5
648$5()227
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'612
&+$1*(+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(2:1(5+$6
6833/,('
,1)250$7,217+$7
,1&/8'(66$/(6
$)7(57+('$7(2)
5(9$/8$7,21$6
:(//$6
8148$/,),('6$/(
2:1(5%(/,(9(6
7+$77+($9*
+($7('336),6
7+,6
(48$7(672
1(;7'225+20(
62/',1$1',6
3$572)7+(465,7
,66/,*+7/<60$//(5
$1'<($562/'(5
7+$17+(68%-(&7
7+$73523(57<
62/')25.
PAGE 18 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
864,200
APPELLANT
OPINION VALUE
($)
STAFF REC
779,617 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
864,200 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
864,200 UM/BF
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 35
LEVEL
BER
CASE
NUMBER
11-BER009108
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
24431
HOUSTON,
GEORGE P JR &
HOUSTON,
EMILY
21129338
N
REI
ABS NUMBER
0001986976-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWHQD6DOH
BRADLEY
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
3(5621$/23,1,21
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'6$
5('8&7,21/$1',6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(3523(57<
:$6$-867(')520
.72.'85,1*
7+(,1)250$/
5(9,(:7+,6:$6
$&&203/,6+('%<
$775,%87,1*$
1(,*+%25+22'
02',),(5727+(
3$5&(/6:,0
%8))(5$1'6+$3(
+$9(%((1
&216,'(5('
5('8&7,21,6%$6('
21(48$/,=$7,212)
$'-8670(176:,7+
3$5&(/
7+,6,62:1('%<
7+(6$0(2:1(5
$1'68))(56)520
7+(6$0(1(*$7,9(
,1)/8(1&(6$67+$7
3$5&(/3$5&(/
$33($5672+$9(
$&&(66)520
35,9$7('5,9(
($60(176+2:1,1
0$3%22.3$*(
60$///276,1
7+($5($$5(
$66(66('$7
$3352;,0$7(/<.
7+(68%-(&7,6$
08&+/$5*(5
$&5($*(%$6('
3$5&(/
PAGE 19 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
167,500
APPELLANT
OPINION VALUE
($)
STAFF REC
76,500 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
139,600 01
REDUCTION
DECISION
VALUE ($)
MOTION
99,500 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 36
LEVEL
BER
CASE
NUMBER
11-BER009100
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
24430
HOUSTON,
GEORGE P JR &
HOUSTON,
EMILY
21129339
N
REI
ABS NUMBER
0001986979-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWHQD6DOH
BRADLEY
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
3(5621$/23,1,21
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'612
&+$1*(/$1',6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(3523(57<
:$6$-867(')520
'85,1*7+(
,1)250$/5(9,(:
7+,6:$6
$&&203/,6+('%<
$775,%87,1*$
1(,*+%25+22'
02',),(5727+(
3$5&(/6:,0
%8))(5$1'6+$3(
+$9(%((1
&216,'(5('
3$5&(/$33($5672
+$9($&&(66)520
35,9$7('5,9(
($60(176+2:1,1
0$3%22.3$*(
60$///276,1
7+($5($$5(
$66(66('$7
$3352;,0$7(/<.
7+(68%-(&7,6$
08&+/$5*(5
$&5($*(%$6('
3$5&(/
PAGE 20 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
136,100
APPELLANT
OPINION VALUE
($)
STAFF REC
76,500 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
136,100 01
REDUCTION
DECISION
VALUE ($)
MOTION
91,800 UM/BF
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 37
LEVEL
BER
CASE
NUMBER
11-BER009105
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
24432
HOUSTON,
GEORGE P JR &
HOUSTON,
EMILY
21129340
N
REI
ABS NUMBER
0001986982-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWHQD6DOH
BRADLEY
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
3(5621$/23,1,21
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'6$
5('8&7,21/$1',6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(3523(57<
:$6$-867(')520
.72.'85,1*
7+(,1)250$/
5(9,(:7+,6:$6
$&&203/,6+('%<
$775,%87,1*$
1(,*+%25+22'
02',),(5727+(
3$5&(/6:,0
%8))(5$1'6+$3(
+$9(%((1
&216,'(5('
5('8&7,21,6%$6('
21(48$/,=$7,212)
$'-8670(176:,7+
3$5&(/
7+,6,62:1('%<
7+(6$0(2:1(5
$1'68))(56)520
7+(6$0(1(*$7,9(
,1)/8(1&(6$67+$7
3$5&(/3$5&(/
$33($5672+$9(
$&&(66)520
35,9$7('5,9(
($60(176+2:1,1
0$3%22.3$*(
60$///276,1
7+($5($$5(
$66(66('$7
$3352;,0$7(/<.
7+(68%-(&7,6$
08&+/$5*(5
$&5($*(%$6('
3$5&(/
PAGE 21 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
163,600
APPELLANT
OPINION VALUE
($)
STAFF REC
76,500 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
136,300 01
REDUCTION
DECISION
VALUE ($)
MOTION
99,500 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 38
LEVEL
BER
CASE
NUMBER
11-BER010188
APPEAL
ID
687
OWNER/
APPELLANT
JONES, MARK &
JONES,
THERESA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21124232
N
REI
ABS NUMBER
0001985263-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWHQD6DOH
BRADLEY
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
6$/(6,17+($5($
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'612
&+$1*(+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(3523(57<
2:1(5+$6
6833/,('21(6$/(
)520:+,&+
+$6%((187,/,=('
$63$572)7+(465
)257+($5($7+(
7$;3$<(5+$6$/62
6833/,('6(9(5$/
$'',7,21$/6$/(6
7+$72&&855('
$)7(57+('$7(2)
7+(5(9$/8$7,21
$1'+$9(127%((1
&216,'(5(')25
7+,65(9$/8$7,21
3(57+(2:1(57+(
&216758&7,21&267
3/867+(/$1',1
0$5&+2):$6
PAGE 22 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
999,400
APPELLANT
OPINION VALUE
($)
STAFF REC
850,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
999,400 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
999,400 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 39
LEVEL
BER
CASE
NUMBER
11-BER010803
APPEAL
ID
16487
OWNER/
APPELLANT
JONES,
RUSSELL &
JONES, LEILA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21123205
N
REI
ABS NUMBER
0001984966-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWHQD6DOH
BRADLEY
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
$6$/($1'(48,7<
:,7+27+(56
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'612
&+$1*(+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(3523(57<,6
217+(7+
)$,5:$<2)&$50(/
6287+7+,6
1(,*+%25+22',6
326,7,21('%(6,'(
2)&+$//,6)$50
$1',6$9(5<
'(6,5($%/(
/2&$7,21
3523(57<:$6
$'-867(''85,1*
7+(,1)250$/
5(9,(:%<)25
7+(/$1'
,1)250$7,21)520
7+(2:1(5
,1&/8'(6
8148$/,),('
75$16$&7,217+$7
:$6/,67(')25.
,1$1'
8/7,0$7(/<62/'
)25.,1
7+,6,6127
,1',&$79(2)$)$,5
0$5.(7
75$16$&7,21$112
&+$1*(&$1%(
0$'(2))2)7+(
,1)250$7,21
3529,'('2:1(5
%(/,(9(6/$1'
9$/8(6+28/'%(
PAGE 23 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
627,900
APPELLANT
OPINION VALUE
($)
STAFF REC
533,284 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
627,900 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
627,900 UM/BF
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 40
LEVEL
BER
CASE
NUMBER
11-BER010610
APPEAL
ID
13060
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
JOSEPH,
CHARLES &
JOSEPH, DANA
21124229
N
REI
ABS NUMBER
0001985255-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWH6DOH BRADLEY
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
$5(&(17$335$,6$/
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'6$
5('8&7,21+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(5('8&7,21,6
'8(72$
&255(&7,21,17+(
648$5()227$*(2)
7+(3523(57<
*5$'(:$6$/62
$'-867(')520
7272(48$/,=(
:,7+27+(5+20(6
,17+($5($'85,1*
7+(,1)250$/%$7+
&2817:$6
&255(&7('
$335$,6$/)255(),
,6)520$1'$//
6$/(6$5()520
$)7(57+('$7(2)
7+(5(9$/8$7,21
$335$,6$/)520
385&+$6(
$&.12:/('*(6
7+$77+(&2175$&7
217+(+20(,6)25
$335$,6$/+2:(9(5
&20(6,1$7.
$1'8/7,0$7(/<
6(77/(6$7.
6$/(6,17+(
$335$,6$/$5(2)
+20(62)',))(5,1*
48$/,7<*5$'(6$1'
&20321(,6$
5(/2&$7,216$/(
$335$,6$/)$,/672
87,/,=(3$&(/
:+,&+
&/26('
$3352;,0$7(/<
'$<6%()25(7+(
68%-(&73523(57<
$1',62)7+(6$0(
48$/,7<,17+(6$0(
1(,*+%25+22'$6
7+(68%-(&7
PAGE 24 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,163,300
APPELLANT
OPINION VALUE
($)
STAFF REC
925,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,010,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,010,200 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 41
LEVEL
BER
CASE
NUMBER
11-BER009036
APPEAL
ID
41068
OWNER/
APPELLANT
KEZER,
MORGAN III
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21129144
N
REI
ABS NUMBER
0001986817-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWHQD6DOH
BRADLEY
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
3(5621$/23,1,21
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'612
&+$1*(/$1',6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(35,25
$'-8',&$7,2121
3$5&(/
2:1(5¶65(6,'(1&(
+$6%((10$'(7+(
$&&(66$'-8670(17
)257+,63$5&(/
:$6,1&5($6('72
'85,1*7+(
,1)250$/352&(66
/$1',6%(,1*
9$/8('$72)
1250$//279$/8(6
,17+($5($
PAGE 25 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
7,700
APPELLANT
OPINION VALUE
($)
STAFF REC
500 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
7,700 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
7,700 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 42
LEVEL
BER
CASE
NUMBER
11-BER010041
APPEAL
ID
16674
OWNER/
APPELLANT
LEFSTEAD,
CLIFTON L
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21128109
N
REI
ABS NUMBER
0001986667-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWHQD6DOH
BRADLEY
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
$5(&(17$335$,6$/
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'6$
5('8&7,21+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'($335$6$/
68%0,77('87,/,=(6
+20(6)520
',))(5,1*
1(,*+%25+22'6$6
&2036&203$1'
$5(1(,*+%25,1*
3523(57,(67+$7
$'-2,1$5$,/52$'
75$&.&203,6$1
8148$/,),('6$/(
:,7+$/$1'9$/8(
2).$1'+$6127
%((1$'-867('
&216,67(17:,7+
7+(&2817,(602'(/
)257+($5($8&3
:$6&255(&7('72
$'(&.$1'*5$'(
:$6(48$/,=(':,7+
)81&7,21$/2),6
$/5($'<217+(
+20()257+(
)/22',1*%$6(0(17
+$6$/5($'<
%((1$775,%87('72
7+(/$1')257+(
)/22'$1'
7232*5$3+,&$/
&+$//(1*(62)7+(
/2760$//(5/276
$&52667+(675((7
$5(9$/8('$7
PAGE 26 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
160,300
APPELLANT
OPINION VALUE
($)
STAFF REC
130,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
144,600 01
REDUCTION
DECISION
VALUE ($)
MOTION
137,500 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 43
LEVEL
BER
CASE
NUMBER
11-BER010280
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
16068
LEINBACH,
LAURENCE B JR
& LEINBACH,
CARLA
21124142
N
REI
ABS NUMBER
0001985152-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWHQD6DOH
BRADLEY
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
6$/(6,17+($5($
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'6$
5('8&7,21+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(*5$'(+$6
%((15('8&('72
(48$/,=(%$6('21
6,7(9,6,7$1'
,1)250$7,21
6833/,('
,1)250$7,21
,1&/8'(66$/(6
7+$7:(5(217+(
465$6:(//$67:2
8148$/,),('
75$16$&7,217+(
48$/,),('6$/(6$5(
*5$'('
',))(5(17/<7+$1
7+(68%-(&7
PAGE 27 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,925,700
APPELLANT
OPINION VALUE
($)
STAFF REC
1,640,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,773,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,773,900 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 44
LEVEL
BER
CASE
NUMBER
11-BER010140
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13071
MERCER,
ANGUS W / THE
HAMEL
LAWFIRM, P.A. ATTN: REGINALD
S. HAMEL
21123507
N
REI
ABS NUMBER
0001985095-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWHQD6DOH
BRADLEY
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
$5(&(17$335$,6$/
6DOHV5DWLR
&2'
&RXQW\CV&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'6$
5('8&7,21+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'($'-8670(17
)2575$)),&+$6
%((10$'(727+(
3$5&(/3523(57<
+$6$/62%((1
&255(&7('72
$127+(5
1(,*+%25+22'
60$&+$6%((1
$33/,('$1'7+(5(
+$6%((1$1
$'-8670(172)
$33/,('727+(7232
2)7+(3523(57<
$335$,6$/7+$7+$6
%((16833/,('
%(/,(9(67+$77+(
/$1'9$/8(+$6
5(0$,1('7+(6$0(
6,1&(7+(
23,1,212)6,7(
9$/8(,67+((;$&7
6$0($67+(
$66(660(172)7+(
3523(57<29(5$//
7+($335$,6$/
6+2:67+$77+(
9$/8(2)7+(+20(
+$6)$//(16,1&(
&2035$%/(6
*,9(1+$9(%((1
$'-867('0,1,0$//<
)257+(5(
',))(5,1*9$/8(6
0$1<2)7+(
3$5&(/6$5(/27
%$6('3523(57,(6
7+$7$5(&29(5('
,1)/22'3/$,1
21/<02'(5$7(
$'-8670(176+$9(
%((10$'()25
7+(6(',))(5(1&(6
PAGE 28 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
2,724,300
APPELLANT
OPINION VALUE
($)
STAFF REC
995,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,406,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,406,500 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 45
LEVEL
BER
CASE
NUMBER
11-BER010798
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
6939
PARR, WILTON &
PARR, MARY
21123204
N
REI
ABS NUMBER
0001984965-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWHQD6DOH
BRADLEY
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
21(6$/($1')/22'
3/$,1
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'612
&+$1*(+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(3523(57<,6
217+(7+
)$,5:$<2)&$50(/
6287+7+,6
1(,*+%25+22',6
326,7,21('%(6,'(
2)&+$//,6)$50
$1',6$9(5<
'(6,5($%/(
/2&$7,21
3523(57<:$6
$'-867(''85,1*
7+(,1)250$/
5(9,(:%<)25
7+(/$1'$6:(//
$6)257+(
)/22'3/$,1$1'(<%
72
,1)250$7,21)520
7+(2:1(5
,1&/8'(6
8148$/,),('
75$16$&7,217+$7
:$6/,67(')25.
,1$1'
8/7,0$7(/<62/'
)25.,1
7+,6,6127
,1',&$79(2)$)$,5
0$5.(7
75$16$&7,21$112
&+$1*(&$1%(
0$'(2))2)7+(
,1)250$7,21
3529,'('
PAGE 29 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
590,900
APPELLANT
OPINION VALUE
($)
STAFF REC
500,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
590,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
550,900 UM/BF
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 46
LEVEL
BER
CASE
NUMBER
11-BER010718
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
2909
RENFRO, BILLY
B JR & RENFRO,
VICKIE
21123207
N
REI
ABS NUMBER
0001984968-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWHQD6DOH
BRADLEY
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
7:26$/(6
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'612
&+$1*(+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(3523(57<,6
217+(7+
)$,5:$<2)&$50(/
6287+7+,6
1(,*+%25+22',6
326,7,21('%(6,'(
2)&+$//,6)$50
$1',6$9(5<
'(6,5($%/(
/2&$7,21
3523(57<:$6
$'-867(''85,1*
7+(,1)250$/
5(9,(:%<)25
7+(/$1'
,1)250$7,21)520
7+(2:1(5
,1&/8'(6
8148$/,),('
75$16$&7,217+$7
:$6/,67(')25.
,1$1'
8/7,0$7(/<62/'
)25.7+,6,6
127,1',&$79(2)$
)$,50$5.(7
75$16$&7,21$112
&+$1*(&$1%(
0$'(2))2)7+(
,1)250$7,21
3529,'('7+(
27+(56$/(,6)520
$1'+$6127
%((1&216,'(5('$6
3$572)7+,6
5(9$/8$7,21
PAGE 30 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
657,000
APPELLANT
OPINION VALUE
($)
STAFF REC
510,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
657,000 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
657,000 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 47
LEVEL
BER
CASE
NUMBER
11-BER010771
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
2257
SHAFFER, NOAH
& SHAFFER,
KELLY
21123206
N
REI
ABS NUMBER
0001984967-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWH
BRADLEY
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
$5(&(17385&+$6(
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'612
&+$1*(+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(3523(57<,6
217+(7+
)$,5:$<2)&$50(/
6287+7+,6
1(,*+%25+22',6
326,7,21('%(6,'(
2)&+$//,6)$50
$1',6$9(5<
'(6,5($%/(
/2&$7,21
3523(57<:$6
$'-867(''85,1*
7+(,1)250$/
5(9,(:%<)25
7+(/$1'*5$'(
)52072$1'
(<%72
,1)250$7,21)520
7+(2:1(5
,1&/8'(6
8148$/,),('
75$16$&7,21
68%-(&77+$7:$6
/,67(')25.,1
$1'8/7,0$7(/<
62/')25.,1
7+,6,6127
,1',&$79(2)$)$,5
0$5.(7
75$16$&7,21$1'
12)857+(5&+$1*(
&$1%(0$'(2))2)
7+(,1)250$7,21
3529,'('
PAGE 31 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
656,400
APPELLANT
OPINION VALUE
($)
STAFF REC
450,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
656,400 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
656,400 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 48
LEVEL
BER
CASE
NUMBER
11-BER009726
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
12338
SHELTON,
WILFORD &
SHELTON, RUTH
21126363
N
REI
ABS NUMBER
0001986127-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWH6DOH BRADLEY
3ULFH
732SLQLRQRI9DOXH
121(*,9(1
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
3(5&(17$*(
,1&5($6($6:(//
$627+(5/,67('
3523(57,(6,17+(
$5($
6DOHV5DWLR
&2'
&RXQW\CV&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'6$1
,1&5($6(+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(2:1(5+$6
6833/,('
,1)250$7,212)7+(
27+(5+20(6,17+(
$5($$1'7+(5(
,1&5($6(2:1(5
$/623529,'('$
67$7(0(17)520$1
$//(17$7(5($/
(67$7($*(17:+2
*,9(6$1$9*336)
9$/8(2).
,1&5($6(,17+(
9$/8(,6%$6('21$
&255(&7,21727+(
5(&25'&$5'
$''('325&+
+20(:$65('8&('
'85,1*7+(
,1)250$/352&(66
%<$1(<%
5('8&7,21+20(
:$6385&+$6(',1
)25
PAGE 32 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
210,200
APPELLANT
OPINION VALUE
($)
STAFF REC
0 03 INCREASE
STAFF REC
VALUE ($)
DECISION
213,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
204,200 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 49
LEVEL
BER
CASE
NUMBER
11-BER009723
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
16778
SLOBOM FAMILY
- ATTN: JOHN
SLOBOM
21126407
N
REI
ABS NUMBER
0001986145-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWH1$6DOH
BRADLEY
3ULFH1$
732SLQLRQRI9DOXH
121(*,9(1
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
3(5&(17$*(
,1&5($6($6:(//
$627+(5/,67('
3523(57,(6,17+(
$5($
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'6$112
&+$1*(+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(2:1(5+$6
6833/,('
,1)250$7,212)7+(
27+(5+20(6,17+(
$5($$1'7+(5(
,1&5($6(+20(
:$65('8&('
'85,1*7+(
,1)250$/352&(66
%<$1(<%
5('8&7,21+20(
:$6385&+$6(',1
)25
6$/(63529,'('%<
7+($33($/$17
,1&/8'(
,1)250$7,217+$7
2&&855('$)7(5
7+('$7(2)7+(
5(9$/8$7,21
6$/(6/,67,1*6
(7&
PAGE 33 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
234,200
APPELLANT
OPINION VALUE
($)
STAFF REC
0 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
234,200 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
234,200 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
9:00 AM 50
BER
11-BER009874
24112
SPILLARS,
MICHAEL &
SPILLARS,
MARIA
21123215
N
REI
0001984977-20112011-0000-0
01 Above
Market
2:1(5+$6
$*5(('727+(
9$/8H#SP
HPDLO
)RUHFORVXUHQD
6DOH'DWHQD6DOH
3ULFHQD
732SLQLRQRI9DOXH
121(*,9(1
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
6$/(6,17+($5($
7+$7,1&/8'(
48$/,),('6$/(6$6
:(//$6
8148$/,),('
75$16$&7,216
6DOHV5DWLR
&2'
&RXQW\CV&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'6$
5('8&7,21+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(2:1(5+$6
6833/('6$/(67+$7
,1&/8'(
8148$/,),('
75$16$&7,216$6
3$572)$&0$
:+,&+0$.(612
$'-8670(17)25
7+(/$1'
',))(5(1&(62)7+(
&2036648$5(
)227$*(
$'-8670(176$5(
$/62,1&216,67(17
:,7+,17+(&0$
/$1'9$/8(62)
&203$5$%/(6
',))(5
6,*1,),&$17/<)520
7+(68%-(&7
3523(57<12
&+$1*(%$6('21
7+(,1)250$7,21
3529,'('
48$/,),('&2036
+$9(%((1$'-867('
72.$32)
)25%$6(0(17
$5($2:1(5
67$7(67+$77+(5(
$5(12)/225
&29(5,1*6$6:(//
$6:$//6+$9(%((1
&87287'8(72
)/22',1*,1
2:1(5:,//6833/<
3+272621'$<2)
%(5$3$'-8670(17
0$'(21&200(17
)255(129$7,216
72%5,1*%$&.72
PAGE 34 of 75
FOWLER,
BRADLEY
0
373,000
0 01
REDUCTION
343,800 01
REDUCTION
343,800 BF/UM
Board of Equalization and Review - August 30, 2012
9:00 AM 50
BER
11-BER-00987
24112
SPILLARS, MICH
21123215
N
REI
0001984977-2011-20 01 Above Mark NORMAL.
9:00 AM 51
BER
11-BER009654
24198
THOMAS, J
HERBERT
21126411
N
REI
0001986149-20112011-0000-0
01 Above
Market
FOWLER, BR
)RUHFORVXUHQD
FOWLER,
6DOH'DWH1$6DOH
BRADLEY
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
3(5&(17$*(
,1&5($6($6:(//
$627+(5/,67('
3523(57,(6,17+(
$5($
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'6$
5('8&7,21+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(2:1(5+$6
6833/,('
,1)250$7,212)7+(
27+(5+20(6,17+(
$5($$1'7+(5(
,1&5($6(
,1)250$7,21
3529,'('%<7+(
$33($/$17,1&/8'(
,1)250$7,217+$7
2&&855('$)7(5
7+('$7(2)7+(
5(9$/8$7,21
6$/(6/,67,1*6
)25(&/2685(6
(7&&2817<
5(&200(1'6$
5('8&7,21%$6('
21$1(<%
$'-8670(1772
'8(722:1(5
&200(176$%287
7+(/$&.2)83'$7(6
727+(3523(57<
PAGE 35 of 75
0
373,000
0
248,400
0 01 REDUCTIO
175,000 01
REDUCTION
343,800 01 REDUCTIO
343,800 BF/UM
237,500 01
REDUCTION
237,500 UM/BF
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 52
LEVEL
BER
CASE
NUMBER
11-BER010150
APPEAL
ID
16074
OWNER/
APPELLANT
WIMBISH, JOHN
& LIU, MICHELE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21124337
N
REI
ABS NUMBER
0001985387-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQD
FOWLER,
6DOH'DWHQD6DOH
BRADLEY
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
7$;3$<(53529,'(6
,1)250$7,217+$7
3523(57<,629(5
$66(66('%$6('21
6$/(6,17+($5($
7+$7,1&/8'(
48$/,),('6$/(6$6
:(//$66$/(6)520
%(<21'7+('$7(2)
5(9$/8$7,21
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'612
&+$1*(+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
6,7(9,6,7727+(
3523(57<+$6%((1
0$'(2:1(5+$6
6833/('6$/(67+$7
,1&/8'(6$/(6
7+$7$5(217+(
465$6:(//$6$
$1'6$/(
21/<7+(6$/(6
7+$7$5(217+(
465+$9(%((1
&216,'(5('7+(6(
+20(6$5(*5$'('
,17+((;$&76$0(
0$11(5$67+(
68%-(&77+(5($5(
48$/,),('6$/(6
2):+,&+$5(
*5$'('7+((;$&7
6$0($1'+$9(7+(
6$0(/$1'9$/8($6
7+(68%-(&7
27+(56217+(
5(3257$5(*5$'('
+,*+(57+$17+(
68%-(&7
PAGE 36 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
791,500
APPELLANT
OPINION VALUE
($)
STAFF REC
700,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
791,500 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
791,500 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 53
LEVEL
BER
CASE
NUMBER
11-BER009791
APPEAL
ID
13103
OWNER/
APPELLANT
ARNETTE,
PETER &
ARNETTE,
DENISE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18726118
N
REI
ABS NUMBER
0001923456-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVODUJHO\EDVHGXSRQWKH
DERYHUHIHUHQFHG
DSSUDLVDOUHSRUW1R
H[SODQDWLRQLVSURYLGHG
DVWRWKHGLIIHUHQFHLQ
RSLQLRQDVSURYLGHGE\
WKHDSSUDLVDOUHSRUWDQG
WKHRSLQLRQSUHVHQWHGE\
WKH2ZQHU
6DOHV5DWLR
7KHVHVWDWLVWLFVDUH
EDVHGRQWKH$OO6DOHV
%\1%+5HSRUWDVWKHUH
LV1R4XDOLILHG6DOHV
5HSRUWIRU1%+6
&2' &RXQW\CV&DVH
5HJDUGLQJWKHDSSUDLVDO
UHSRUW&RPSVDQG
DUH4XDOLILHG6DOHVIURP
GLIIHUHQW1%+V&RPS
6KDURQ9LHZLVD
)RUFHG6DOHDQG
WKHUHIRUH'LVDOORZHG
&RPSWKUXDUHDOO
IRXQGRQWKH6XEMHFW
VWUHHW&RPSVDQG
ZHUH$FWLYH/LVWLQJVDW
WKHWLPHRIWKHUHSRUW
&RPSWKHQEHFDPHD
:LWKGUDZDODQGLV
VXEVHTXHQWO\OLVWHGDV
&RPS&RPSVDQG
XOWLPDWHO\6ROGLQ
&RPSXOWLPDWHO\6ROG
LQ,QORRNLQJDW
WKLVVWUHHWFRQVLVWLQJRI
WHQKRPHVHDFKKRPH
KDVUHFHLYHGWKHH[DFW
VDPH4XDOLW\RI
FRQVWUXFWLRQJUDGH$OO
KDYHUHFHLYHGWKHVDPH
/RWYDOXH6RWKLVVWUHHW
RIWKLV1%+KDVEHHQ
WUHDWHGLQDYHU\
HTXLWDEOHIDVKLRQ$
5HGXFWLRQZDVPDGHWR
WKHYDOXHRIWKLVSURSHUW\
GXULQJWKH,QIRUPDO
5HYLHZSURFHVV7KH
RQO\EDVLV,FRXOGILQGIRU
PDNLQJDQ\FKDQJHZDV
LQFRQVLGHUDWLRQRIWKH
6:,0%XIIHUZKLFK
LQWUXGHVRQWRWKLV
SURSHUW\$5HGXFWLRQRI
ZDVJLYHQ
2WKHUZLVHWKLVSURSHUW\
LVHTXLWDEO\DSSUDLVHG
1RIXUWKHUFKDQJHVDUH
UHFRPPHQGHG
PAGE 37 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
871,300
APPELLANT
OPINION VALUE
($)
STAFF REC
750,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
850,300 01
REDUCTION
DECISION
VALUE ($)
MOTION
850,300 BF/UM
DECISION
COMMENTS
The board voted for
John G. to go out and
measure and verify
the sq. ft. of the
home.
Board of Equalization and Review - August 30, 2012
9:00 AM 54
BER
11-BER009176
12344
BARKER, DAVID
& BARKER, JANE
18514109
N
REI
0001920436-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
WR
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
,QLWLDOO\WKH2ZQHU
VXSSOLHVWKUHH=LOORZ
HVWLPDWHVIRUDUHDVDOHV
7KH2ZQHUODWHUVXSSOLHV
DVHULHVRIDQDGGLWLRQDO
SURSHUWLHVZKLFKVROG
LQWKHDUHD)LQDOO\WKH
SDUWRIWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUWLVVXSSOLHG
6DOHV5DWLR7KH
&RXQW\CV465LVEDVHG
XSRQRQO\RQHVDOH
&2' &RXQW\CV&DVH,QWKH
ILUVWWKUHH&RPSVWKDW
ZHUHVXSSOLHG&RPSV
DQGDUH'LVDOORZHGDV
D*RYCW%DQN6DOHDQG
DQ2XWRI6WDWH6DOH
UHVSHFWLYHO\&RPSLVD
VDOH,QUHYLHZLQJ
WKHVXEPLVVLRQRI
SURSHUW\VDOHVWHQRI
WKHVHVDOHVZHUH
SURYLGHGIRUWKHSURSHUW\
DSSHDOHGDW6KDVWD
/DQHQRQHRIWKHVDOHV
FRPHVIURPWKH6XEMHFW
1%+$OORIWKHVH
SURSHUWLHVDUHYDOXHG
ZLWK/DQGYDOXDWLRQVDV
/RWVZKHUHDVWKH
6XEMHFW1%+KDVD/DQG
YDOXDWLRQDV6PDOO
$FUHDJH&RPSV
DQGDUH'LVDOORZHG
6DOHVGHWDLOVFDQEH
VXSSOLHGDVW\KH%(5
UHTXLUHV7KHDSSUDLVDO
UHSRUWLVLQFRPSOHWHLQ
WKDWLWLVPLVVLQJWKHSDJH
ZKLFKFRQWDLQVWKHILUVW
WKUHH&RPSVDQGWKHLU
DGMXVWPHQWV7KH%(5
VKRXOGEHDZDUHWKDWWKLV
UHSRUWZDVSUHSDUHGIRU
WKHSXUSRVHVRI
0RUWJDJH5HILQDQFLQJ
&RPSVDUHVXSSOLHG
EXWWKH\DUH$FWLYH
/LVWLQJVLQDUHSRUWZLWKD
6LJQDWXUH'DWHRI-DQ
DQG(IIHFWLYH'DWH
RI'HF7ZR
SLHFHVRILQIRUPDWLRQ
ZKLFKWKHUHSRUWVXSSOLHV
ZHUHKHOSIXO7KH\ZHUH
WKHVNHWFKDQGWKH
(IIHFWLYH$JHRIWKH
+RPH,FKDQJHGWKH
&RXQW\VNHWFKWRUHIOHFW
WKHRQHSURYLGHGLQWKH
DSSUDLVDOUHSRUW7KLV
UHVXOWHGLQDQLQFUHDVHWR
WKH/LYLQJ$UHDDQGWKH
YDOXH,OLNHZLVH
DFFHSWHGWKHIDFHYDOXH
RIWKH(IIHFWLYH$JHRI
PAGE 38 of 75
0
399,900
300,000 01
REDUCTION
375,300 01
REDUCTION
350,800 UM/BF
Board of Equalization and Review - August 30, 2012
9:00 AM 54
BER
11-BER009176
12344
BARKER, DAVID
& BARKER, JANE
18514109
N
REI
0001920436-20112011-0000-0
01 Above
Market
the Home and reduced
the EYB on the County
record from 1995 to
1985. (This property is
known to have had work
done on it in the late
1980s; however, no
permit history is
recorded.) In reviewing
the property on
POLARIS, I found that
there is a SWIM Buffer
which intrudes on the
property. In light of this,
the Land value received
a reduction of 10%. The
result is a net reduction
to the total value as
appealed. This property
is otherwise equitably
appraised. No further
changes are
recommended.
PAGE 39 of 75
GEIER, JOHN
0
399,900
300,000 01
REDUCTION
375,300 01
REDUCTION
350,800 UM/BF
Board of Equalization and Review - August 30, 2012
9:00 AM 55
BER
11-BER009123
12345
BARKER,
KRISTYN &
BARKER, JANE
18513117
N
REI
0001920339-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUSURYLGHVWZR
VXEPLVVLRQVRIGDWD7KH
ILUVWFRQWDLQVIRXU
&RPSV7KHVHFRQG
FRQWDLQVWHQ&RPSV
ZLWKRQHSURSHUW\
RYHUODSSLQJERWK
VXEPLVVLRQV7KH2ZQHU
DOVRVWDWHVWKDWVKHLVLQ
WKH)ORRG=RQHDQGWKDW
VKHKDVKDG5DP-DFN
FRPHRXWDQGUHSODFHWKH
VLGHZDOOFORVHWRWKH
JDUDJH
6DOHV5DWLR
4XDOLILHG6DOHV5HSRUW
FRQVLVWVRIRQO\RQH
VDOH
&2' &RXQW\CV&DVH,VSRNH
ZLWK.ULVW\Q6KLSOH\DW
DPRQ$XJXVW
2QWKDWSKRQH
FRQYHUVDWLRQ0V
6KLSOH\SURPLVHGWRVHQG
PHDFRS\RIKHUUHFHLSW
IURP5DP-DFN7RWKH
EHVWRIP\DELOLW\WR
YHULI\QRUHFHLSWKDV
EHHQVHQWLQWRRXURIILFH
,KDYHFKHFNHGWKH
32/$5,6PDSVDQGWKLV
SURSHUW\LVQRWORFDWHGLQ
D)ORRG=RQHRIDQ\NLQG
,WLVSRVVLEOHWKDWWKH
SURSHUW\LVVXIIHULQJIURP
GUDLQDJHLVVXHVEXWQR
GRFXPHQWDWLRQRU
SKRWRJUDSKVKDYHEHHQ
SURYLGHG$IWHUUHYLHZLQJ
WKH32/$5,6PDSV,GLG
SURYLGHDUHGXFWLRQWRWKH
/DQGYDOXHLQ
FRQVLGHUDWLRQRI
7RSRJUDSK\,QUHYLHZLQJ
WKHILUVWVXEPLVVLRQRI
SURSHUWLHV&RPSV
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6DOHVGHWDLOVFDQEH
SURYLGHGXSRQUHTXHVW
,QUHYLHZLQJWKHVHFRQG
VXEPLVVLRQRI&RPS
LVD'LVDOORZHG6DOH
IURPWKHILUVWVXEPLVVLRQ
&RPSDQGDUHDOVR
'LVDOORZHG7KHRWKHU
VHYHQVDOHVDUH4XDOLILHG
DQGDUHDOOIRXQGLQ
GLIIHUHQW1%+V0DQ\RI
WKHKRPHVVHOHFWHGKDYH
KLJKHU4XDOLW\*UDGHV
WKDQWKH6XEMHFW7KH
FRPPRQGLIIHUHQFH
EHWZHHQHDFKRIWKHVH
VDOHVDQGWKH6XEMHFWLV
WKDWWKH6XEMHFWCV/DQG
YDOXDWLRQLVGRQHE\
60$&ZKLOHDOOWKH
PAGE 40 of 75
0
315,900
195,000 01
REDUCTION
289,100 01
REDUCTION
257,900 UM/BF
Board of Equalization and Review - August 30, 2012
9:00 AM 55
BER
11-BER009123
12345
BARKER,
KRISTYN &
BARKER, JANE
18513117
N
REI
0001920339-20112011-0000-0
01 Above
Market
Comps are done by Lot
GEIER, JOHN
valuation. This is
probably the case
because none of the
parcels in the Subject
NBH has anything that
can be considered a
consistent, standard size.
I also reviewed the
Permit history for the
Subject. No work by Ram
-Jack, or any other
contractor, is shown. In
light of the lack of
permitted work on the
property, I gave the
Owner the benefit of the
doubt and reduced the
EYB from 1995 to 1990.
This property is equitably
appraised. No further
changes are
recommended.
PAGE 41 of 75
0
315,900
195,000 01
REDUCTION
289,100 01
REDUCTION
257,900 UM/BF
Board of Equalization and Review - August 30, 2012
9:00 AM 56
BER
11-BER009055
10241
BELTZHOOVER,
ALEX &
BELTZHOOVER,
JANET
18514112
N
REI
0001920444-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHURULJLQDOO\
VXEPLWWHGKLVRZQ
VSUHDGVKHHWZLWK
&RPSVZKLFKKHXVHGWR
GHYHORSDQ$YHUDJH
3ULFH3HU6TXDUH)RRW
IRUERWKWKH
,PSURYHPHQWVDQGWKH
/DQG+HWKHQDSSOLHV
WKHVHILJXUHVWRKLVRZQ
SURSHUW\/DWHUKH
SURYLGHGWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUW
6DOHV5DWLR7KH
&RXQW\CV465LVEDVHG
RQRQO\RQHVDOH
&2' &RXQW\CV&DVH,Q
FRQVLGHULQJWKHRULJLQDO
VSUHDGVKHHWRQO\RQH
&RPSLVGUDZQIURPWKH
6XEMHFW1%+DQGLWLVD
'LVDOORZHGVDOHDVWKH
2ZQHUZDVPRYLQJWRD
UHWLUHPHQWFRPPXQLW\
7KHUHPDLQLQJWKUHH
&RPSVDUHDOOGUDZQ
IURP1%+6LQZKLFK
WKH/DQGLVYDOXHGE\
/RW7KH6XEMHFW1%+
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WKH%(5LVDZDUH3ULFH
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IURPWKH6XEMHFW1%+
DQGRQH'LVDOORZHG
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LGHQWLILHGD'HFNZKLFK
ZDVQRWRQWKH&RXQW\
UHFRUGDQGIRUZKLFKZH
VKRZQR3HUPLWV
3LFWRPHWU\VKRZVD
'HFNZKLFKORRNVYHU\
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YDOXHVOLJKWO\6LQFHWKH
6XEMHFW1%+KDVRQO\
RQHVDOH,KDYHORRNHG
DWWKH465IRUWKHWKUHH
FRQWLJXRXV1%+V,KDYH
LGHQWLILHGQLQHVDOHV
ZKLFKVXSSRUWWKH
&RXQW\CVUHFRPPHQGHG
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2ZQHUWKHEHQHILWRIWKH
GRXEW,KDYHUHGXFHG
WKH0DUNHW$GMXVWPHQW
)DFWRUIURPWR$OVR,
UHGXFHGWKH(<%IURP
WR+RZHYHU
WKLVLVSUREDEO\D
WHPSRUDU\PHDVXUH
PAGE 42 of 75
GEIER, JOHN
0
358,700
256,970 01
REDUCTION
343,700 01
REDUCTION
343,700 BF/UM
Board of Equalization and Review - August 30, 2012
9:00 AM 56
BER
11-BER009055
10241
BELTZHOOVER,
ALEX &
BELTZHOOVER,
JANET
18514112
N
REI
0001920444-20112011-0000-0
01 Above
Market
because the appraisal
GEIER, JOHN
report states, "Please
note per the homeowner
the kitchen was
renovated in 2011 and
can provide
documentation." Again,
there are no Permits for
this work. Given that this
is the second
Improvement for which
there are no Permits, the
reduction in EYB is
probably very generous.
This property is equitably
appraised. No further
changes are
recommended.
PAGE 43 of 75
0
358,700
256,970 01
REDUCTION
343,700 01
REDUCTION
343,700 BF/UM
Board of Equalization and Review - August 30, 2012
9:00 AM 57
BER
11-BER010056
3844
BENSON,
WALTER CLARK
JR
18514116
N
REI
0001920449-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHULQLWLDOO\UHSRUWHG
WKDWWKHKRPHZDVEXLOW
LQDQGKDVUHFHLYHG
QRXSJUDGHVVLQFH
UHPRGHOLQJGRQHLQ
+HLVORFDWHGRQD
KHDYLO\WUDYHOOHG6DUGLV
5RDG+HUHSRUWVWKDWWKH
KRPHGRHVQRWKDYH$LU
&RQGLWLRQLQJ/DVWURRI
ZDVLQVWDOOHGLQ
&DUSRUWQHHGV
VXEVWDQWLDOUHSDLUVQR
FRVWWRFXUHKDVEHHQ
SURYLGHGDQGWKHKRXVH
QHHGVPDQ\XSJUDGHVWR
FRUUHVSRQGZLWK
QHLJKERULQJQHZHU
SURSHUWLHV/DWHUKH
VXSSOLHVWKUHHVDOHVIRU
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6DOHV5DWLR7KH
&RXQW\CV465LVEDVHG
RQRQO\RQHVDOH
&2' &RXQW\CV&DVH+HUHDUH
P\QRWHVIROORZLQJWKH
)LHOG5HYLHZ2:1(5
3529,'('72852)
+,6
+20(0$,17(1$1&(
$33($5672%(
/,0,7('72
5(3/$&,1*7+(522)
,1$1'
5(3/$&,1*$6,1.,1
21(%$7+5220
2:1(5C6&21&(51
$%28775$)),&$1'
75$)),&12,6(,6
/(*,7,0$7(
+2:(9(57+(
&2817<C69$/8$7,21
5()/(&76$03/(
&216,'(5$7,212)
7+,6$'9(56(
$))(&7:,7+
'('8&7,216
3529,'('72%27+
7+(/$1'$1'7+(
,03529(0(176
%$6('216,7(9,6,7
'(7(50,1('7+$7
(<%2),6722
$**5(66,9(
5('8&('(<%72
*5$17('
$'',7,21$/3+<6,&$/
'(35(&,$7,2172
$''5(667+(:$7(5
'$0$*(727+(
522)29(57+(
&$5325712
)857+(5
&216,'(5$7,21
'((0('1(&(66$5<
7KH%(5VKRXOGEH
DZDUHWKDWWKH&RXQW\CV
YDOXDWLRQLVEDVHGRQWKH
KRPHQRWKDYLQJ$LU
PAGE 44 of 75
0
402,900
350,000 02 NO
CHANGE
402,900 01
REDUCTION
375,700 BF/UM
Board of Equalization and Review - August 30, 2012
9:00 AM 57
BER
11-BER010056
3844
BENSON,
WALTER CLARK
JR
18514116
N
REI
0001920449-20112011-0000-0
01 Above
Market
Conditioning. The EYB is GEIER, JOHN
below the date that the
Owner last reports any
remodeling. The three
sales he has submitted
all represent late 2011
sales and cannot be
considered. This property
is equitably appraised.
No change is therefore
recommended.
PAGE 45 of 75
0
402,900
350,000 02 NO
CHANGE
402,900 01
REDUCTION
375,700 BF/UM
Board of Equalization and Review - August 30, 2012
9:00 AM 58
BER
11-BER008410
15643
BENZENHOEFER
, ALBERT &
BENZENHOEFER
, JANICE
18311105
N
REI
0001916432-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHULQLWLDOO\VXEPLWWHG
D&RPSDUDWLYH0DUNHW
$QDO\VLVZKLFKLQFOXGHG
DGMXVWPHQWVWKDWZDV
SUHSDUHGIRUWD[DSSHDO
SXUSRVHV,WVRSLQLRQRI
YDOXHVXJJHVWHGSULFH
ZDV/DWHUWKH
2ZQHUVXEPLWWHGWKUHH
VDOHVIURP
$SSDUHQWO\WKLVLVZKHUH
KHGHULYHVWKHRSLQLRQRI
IRUKLVKRPH
6DOHV5DWLR
&2' &RXQW\CV&DVH,VSRNH
ZLWK0U%HQ]HQKRHIHUDW
SPRQ7XHVGD\
$XJXVWDQGKH
VWDWHGWKDWKHDJUHHG
ZLWKWKH&RXQW\¶VQHZ
UHFRPPHQGHGYDOXH
&RPSVDQGDUH
4XDOLIHG6DOHVIURP
ZLWKLQWKH1%+&RPS
KRZHYHULVD3UREDWH
6DOHDQGWKHUHIRUH
'LVDOORZHG7KH5HDOWRU
FODLPVWKDWWKH&RXQW\CV
6TXDUH)RRWDJHLV
LQFRUUHFWEXWRIIHUVQR
VNHWFKRUVWDWHPHQWWR
HVWDEOLVKRQZKDWKH
PDNHVWKHFODLPWKDWWKH
&RXQW\LVLQHUURU$WWKH
%(5CVGLUHFWLRQIURPWKH
$XJXVW+HDULQJ
,FRQGXFWHGDIXOOUH
PHDVXUHRIWKHSURSHUW\
DQGFRUUHFWHGWKH
&RXQW\CVUHFRUGDV
QHFHVVDU\,WVKRXOGEH
QRWHGWKDWWKH5HDOWRU
PDNHVKLVDGMXVWPHQWV
IRU6L]HDWDQDPD]LQJ
6TXDUH)RRW$OVR
DOOWKH&RPSVXVHG
UHIOHFWFRQVWUXFWLRQZKLFK
KDVD4XDOLW\JUDGHRI
*RRGZKHUHDVWKH
6XEMHFWFDUULHVDJUDGH
RI9HU\*RRG/LNHZLVH
&RPSCVVXE1%+
UHFHLYHVD)XQFWLRQDO
GHGXFWLRQRI7KH
VDOHVODWHUSURYLGHGE\
WKH2ZQHUIURP
ZHUHQRWFRQVLGHUHG,Q
UHYLHZLQJWKH&RXQW\CV
465WKHUHDUHIRXU
VDOHVZKLFKDSSHDUWREH
JRRGUHIHUHQFHSRLQWVIRU
WKH6XEMHFW7KHVHVDOHV
DUH
3HOKDP/DQH
%HUHVIRUG
5RDG
9DOHQFLD7UDLODQG
9DOHQFLD
7UDLO%DVHGRQWKHVLWH
PAGE 46 of 75
0
670,400
500,000 01
REDUCTION
588,700 01
REDUCTION
588,700 BF/UM
Board voted to table
this appeal in order
for the appraiser to go
out and measure
taxpayers home.
Board of Equalization and Review - August 30, 2012
9:00 AM 58
BER
11-BER008410
15643
BENZENHOEFER
, ALBERT &
BENZENHOEFER
, JANICE
18311105
N
REI
0001916432-20112011-0000-0
01 Above
Market
visit and re-measure, I
have concluded that the
EYB of 1995 was too
aggressive and have
reduced it from 1995 to
1985. Likewise, after
reanalyzing the Subject
NBH and specifically the
Ranch homes in the
vicinity, I have reduced
the Market Adjustment
Factor from 4 to 1. This
property is equitably
appraised. No changes
are therefore
recommended.
PAGE 47 of 75
GEIER, JOHN
0
670,400
500,000 01
REDUCTION
588,700 01
REDUCTION
588,700 BF/UM
Board voted to table
this appeal in order
for the appraiser to go
out and measure
taxpayers home.
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 59
LEVEL
BER
CASE
NUMBER
11-BER008948
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
17368
CHRISTENBERY,
WILLIAM D
18506143
N
REI
ABS NUMBER
0001919824-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUVXSSOLHGWKUHH
&RPSVZKLFKKH
UHFHLYHGIURPD5HDOWRU
DVLQGLFDWLYHRIORFDO
SURSHUW\YDOXHV/DWHU
WKH2ZQHUSURYLGHGWKH
DERYHUHIHUHQFHG
DSSUDLVDOUHSRUW
6DOHV5DWLR
&2' &RXQW\CV&DVH
5HJDUGLQJWKHWKUHH0/6
VKHHWVSURYLGHGWKH
%(5VKRXOGEHDZDUH
WKDW
+XQWHU/DQHLVD
4XDOLILHG6DOHIURPWKH
6XEMHFW1%+6
+RZHYHU
'RQFDVWHUGULYHLV
D)UHGGLH0DF
)RUHFORVXUHDQG
5RELQKRRG
5RDGLVOLNHZLVHD
)RUHFORVXUH,Q
FRQVLGHUDWLRQRIWKH
DSSUDLVDOUHSRUWWKH%(5
QHHGVWREHDZDUHWKDW
WKLVUHSRUWZDVSUHSDUHG
IRUWKHSXUSRVHVRI
0RUWJDJH5HILQDQFLQJ
$OVRQRQHRIWKHPDUNHW
VDOHVDUHDYDLODEOHIRU
FRQVLGHUDWLRQDVDOOWKH
VDOHVLQWKLVUHSRUWDUH
VDOHV
1HYHUWKHOHVV,ZDVDEOH
WRXVHWKHVNHWFKWR
XSGDWHWKH&RXQW\CV
UHFRUG,QJLYLQJWKH
2ZQHUWKHEHQHILWRIWKH
GRXEW,UHGXFHGWKH
KRPHCV(<%GRZQIURP
WR3OHDVH
QRWHKRZFORVHWKH
UHFRPPHQGHG&RXQW\
YDOXHFRPHVWRERWKWKH
6DOHV&RPSDULVRQ
DSSURDFKZLWKLQ
DQGWKH&RVW$SSURDFK
ZLWKLQ7KLV
SURSHUW\LVHTXLWDEO\
DSSUDLVHG1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 48 of 75
APPRAISER
GEIER, JOHN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
319,200
APPELLANT
OPINION VALUE
($)
STAFF REC
290,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
316,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
316,900 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
9:00 AM 60
BER
11-BER009053
12368
DAYTON,
ROBERT D JR &
DAYTON, SUSAN
18514110
N
REI
0001920439-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVSULPDU\
DUJXPHQWFHQWHUVDURXQG
WKHWZRDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUWV7KH\DOVRFLWHD
GLIIHUHQFHEHWZHHQ
VFKRROGLVWULFWV
6DOHV5DWLR
&RXQW\CV465FRQVLVWV
RIRQO\RQHVDOH
&2' &RXQW\CV&DVH$VWKH
%(5FRQVLGHUVWKHILUVW
DSSUDLVDOUHSRUWLWVKRXOG
EHQRWHGWKDWWKLVUHSRUW
ZDVGRQHIRUWKH
SXUSRVHVRI0RUWJDJH
5HILQDQFLQJ&RPSV
DUHDOOGUDZQIURPD
1%+6LQZKLFKWKH
/DQGYDOXDWLRQVDUHGRQH
E\/RW7KH6XEMHFW1%+
KDV/DQGYDOXHVGRQHE\
6PDOO$FUHDJH1%+
6KDV/RWYDOXHVRI
RQO\&RPSLV
GUDZQIURPWKH6XEMHFW
1%+KRZHYHULWLVD
'LVDOORZHG6DOHDVWKH
2ZQHUPRYHGLQWRD
5HWLUHPHQW+RPHZKHUH
KHVXEVHTXHQWO\SDVVHG
DZD\IRXUPRQWKVDIWHU
WKHVDOH7KH2ZQHUV
KDYHVSHFLILFDOO\SRLQWHG
WRWKLVSURSHUW\DVDQ
LQHTXLW\LQUHJDUGVWRWKH
/DQGYDOXDWLRQ7KH
6XEMHFWSURSHUW\DQGWKLV
SURSHUW\DUHGLIIHUHQWE\
RQO\$FUH7KH/DQG
YDOXHIRU/LYLQJVWRQ
'ULYHZDVUHGXFHGIRU
&RQGLWLRQ*HQHUDO
E\PLVWDNH,WLVWKH
&RXQW\CV
UHFRPPHQGDWLRQWKDWWKLV
EHUHPRYHGIRU
JRLQJIRUZDUGEHFDXVHRI
WKLVLQHTXLW\&RPSLVD
/LVWLQJZKLFKGLGQRWVHOO
&RPSLVD/LVWLQJ
ZKLFKVROGLQ0DUFK
$OOWKH&RPSVLQ
WKLVUHSRUWFDUU\WKH
VDPH4XDOLW\*UDGHDV
WKH6XEMHFW*RRG7KH
VHFRQGDSSUDLVDOUHSRUW
ZDVSUHSDUHGIRUWKH
SXUSRVHVRIWKLVWD[
DSSHDO,WXVHVWKUHH
VDOHV&RPSLVD
'LVDOORZHGVDOHIURPWKH
6XEMHFW1%+$JDLQLW
ZDVDVLWXDWLRQLQZKLFK
PAGE 49 of 75
0
455,200
285,000 02 NO
CHANGE
455,200 01
REDUCTION
428,800 UM/BF
Board of Equalization and Review - August 30, 2012
9:00 AM 60
BER
11-BER009053
12368
DAYTON,
ROBERT D JR &
DAYTON, SUSAN
18514110
N
REI
0001920439-20112011-0000-0
01 Above
Market
the Owner sold to move GEIER, JOHN
into an Assisted Living
Center. Comps 2 and 3
are drawn from NBH
S511 which is contiguous
to the Subject NBH. The
sales are Qualified for
this NBH and they carry
the same Quality Grade.
Since the Subject NBH
has only one sale, I
researched the NBHs
which surround the
Subject NBH, specifically
S520, S511 and S510. In
NBH S520, I found four
Qualified Sales, which if
adjusted for the
difference in Land, would
support the County`s
value. These sales
include 185-051-27, 185111-04, 185-033-09 and
185-131-61. In NBH
S511, I found three
Qualified Sales, which if
they were adjusted for
Land differences, would
support the County`s
valuation. These sales
are 185-151-06, 185-071
-16 and 163-092-01.
Also, it should probably
be noted that based on
the Permit activity for the
Subject and the photos in
the appraisal report, the
EYB of 1985 is probably
too low. I have left it to
the BER`s discretion.
This property is
otherwise equitably
appraised. No Change is
therefore recommended.
PAGE 50 of 75
0
455,200
285,000 02 NO
CHANGE
455,200 01
REDUCTION
428,800 UM/BF
Board of Equalization and Review - August 30, 2012
9:00 AM 61
BER
11-BER009015
12349
FERTITTA,
ANTHONY T. JR
18508111
N
REI
0001919972-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R6+257 GEIER, JOHN
6$/(
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUVWHDGIDVWO\
EHOLHYHVWKDWWKHFRUUHFW
PDUNHWYDOXHIRUWKH
6XEMHFWSURSHUW\LVWKH
SULFHKHSDLGIRUWKH
SURSHUW\7KLVEHOLHI
DSSHDUVWREHLQVSLWHRI
ERWKWKHDSSUDLVDO
UHSRUWVZKLFKKHKDV
VXSSOLHGDVUHIHUHQFHG
DERYH
6DOHV5DWLR
&2' &RXQW\CV&DVH,Q
FRQVLGHULQJWKH
1RYHPEHU
DSSUDLVDOUHSRUWDOOWKH
&RPSVZKLFKVROG
&RPSVDUHGUDZQ
IURPGLIIHUHQW1%+V7KH
/DQGYDOXHVLQ&RPSV
DUHUHDVRQDEO\FORVH
DQGVOLJKWO\KLJKHUWKDQ
WKDWDVVLJQHGWRWKH
6XEMHFWE\WKH&RXQW\
&RPSCV/DQGYDOXHLV
VLJQLILFDQWO\ORZHU&RPS
LVWKH/LVWLQJQH[WGRRU
ZKLFKXOWLPDWHO\ZHQW
LQWR)RUHFORVXUHDQGLV
DSSHDULQJEHIRUHWKH
%(5WRGD\&RPSLV
DOVRD/LVWLQJKRZHYHU
WKH&RXQW\VKRZVQR
UHFRUGRIDQ\
,PSURYHPHQWVRQWKLV
SURSHUW\XSWR)HEUXDU\
7KHDSSUDLVDO
UHSRUWFODLPVWKDWWKLVLV
DQ,PSURYHGSLHFHRI
/DQG$OOWKH&RPSV
H[FHSW&RPSVDQG
KDYH4XDOLW\*UDGHVRI
([FHOOHQWZKHUHDVWKH
6XEMHFWLVGHILQLWHO\D
&XVWRP4XDOLW\KRPH,Q
FRQVLGHULQJWKH+%URZQ
3HWKHODSSUDLVDOUHSRUW
GDWHG)HEUXDU\
XVHVPDUNHWGDWDIURP
SULRUWRWKH5HYDODQG
WKHUHIRUHLWZDV
FRQVLGHUHGIXOO\$OOWKUHH
VDOHVDUH4XDOLILHG
6DOHV&RPSLVWKH
RQO\RQHZLWKD4XDOLW\
*UDGHRI&XVWRP7KLV
&RPSLV&RPSRQWKH
HDUOLHUUHSRUW&RPSV
DQGKDYH([FHOOHQW
4XDOLW\*UDGHV7KH
/DQGYDOXHRI&RPSLV
OHVVWKDQWKDW
IRXQGLQWKH6XEMHFW
1%+$IWHUWDONLQJWRD
PAGE 51 of 75
0
2,374,200
1,750,000 01
REDUCTION
1,949,600 01
REDUCTION
1,949,600 UM/BF
Board of Equalization and Review - August 30, 2012
9:00 AM 61
BER
11-BER009015
12349
FERTITTA,
ANTHONY T. JR
18508111
N
REI
0001919972-20112011-0000-0
01 Above
Market
Fee Appraiser, I found
GEIER, JOHN
that a reasonable
adjustment for a Short
Sale used in an appraisal
report is between 10%
and 15%. I removed the
Jurisdictional adjustment
of +25% and reduced the
Market Adjustment
Factor from 6 to 5. Keep
in mind that the
November, 2010 report
has an opinion of value
from the Sales Approach
of $1,875,000 and an
opinion of $1,896,700
usiing the Cost
Approach. The Pethel
report from February,
2011, has an opinion of
value of $1,900,000
using the Sales
Approach and
$2,055,440 using the
Cost Approach. (To the
best of my knowledge,
this home has never
been occupied. Despite
its 2008 AYB/EYB, the
Cost Approach is a very
valid methodology for
such a new home.) The
County`s recommended
value of $1,949,600 is
very much in line with the
values provided with the
two reports and it is
within 10.24% of the
actual sales price. This
property is equitably
appraised. No further
changes are
recommended.
PAGE 52 of 75
0
2,374,200
1,750,000 01
REDUCTION
1,949,600 01
REDUCTION
1,949,600 UM/BF
Board of Equalization and Review - August 30, 2012
9:00 AM 62
BER
11-BER009519
4901
GIUNTA, JEANNE
E
18509129
N
REI
0001920064-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUUHIHUHQFHV
SDSHUZRUNIRUZKDW
DSSHDUVWREHD
UHILQDQFLQJRIWKH6XEMHFW
SURSHUW\IURP+8'ZKLFK
VWDWHVWKHYDOXHRIWKH
SURSHUW\DV
6KHDOVRSURYLGHVFRSLHV
RIWKH)ORRG,QVXUDQFH
SDSHUZRUNDVZHOODVWKH
DERYHUHIHUHQFHG
DSSUDLVDOUHSRUW
6DOHV5DWLR
&RXQW\CV465FRQVLVWV
RIRQO\RQHVDOH
&2' &RXQW\CV&DVH7KH
DSSUDLVDOUHSRUWVXSSOLHG
LVDUHILQDQFLQJDSSUDLVDO
UHSRUW0RVWRIWKHUHSRUW
LVXVDEOHGHVSLWHWKH
GDWHRIWKHUHSRUWRI$SULO
+RZHYHU
&RPSLV'LVDOORZHGDV
WKH2ZQHUZDVVHOOLQJLQ
RUGHUWRPRYHLQWRDQ
$VVLVWHG/LYLQJ&HQWHU
&RPSLVWKHRQO\
4XDOLILHG6DOHIURPDQ
DGMDFHQW1%+6
&RPSLVD)RUHFORVXUH
LQZLWKD
VXEVHTXHQW5(2VDOHLQ
ZKLFKLVWKHVDOH
XVHGLQWKHDSSUDLVDO
UHSRUW&RPSLVDQ
(VWDWH6DOH&RPSLVD
/LVWLQJZKLFKGLGQRWVHOO
&RPSLVD/LVWLQJ
ZKLFKVROGLQ-XO\
7KH)ORRG,QVXUDQFH
SDSHUZRUNVKRZVWKDW
WKHKRPHLVLPSXWHGD
UHSODFHPHQWFRVWRI
3OHDVHQRWHDV
FXUUHQWO\UHFRPPHQGHG
WKH&RXQW\YDOXHVWKH
KRPHDWRQO\
ZLWKDQDGGLWLRQDO
DVFULEHGWRWKH
6)<,V2IFRXUVHWKH
,QVXUDQFHSROLF\GRHV
QRWFRYHUWKH/DQG7KH
RULJLQDO5HYDODSSUDLVDO
IURPWKH&RXQW\VHWWKH
YDOXHDW
'XULQJWKH,QIRUPDO
5HYLHZ)LHOG5HYLHZ
SURFHVVWKLVSURSHUW\
ZDVJLYHQDUHGXFWLRQRI
HDFKIRU
7RSRJUDSK\DQGWKH
)ORRGSODLQ,QSUHSDULQJ
IRUWKH%(5+HDULQJWKH
)ORRGSODLQGHGXFWLRQZDV
LQFUHDVHGWREDVHG
RQWKHPRVWWKDW,KDYH
VHHQWKLV%(5DSSO\WRD
SURSHUW\ZKLFKLV
VXEVWDQWLDOO\FRYHUHGE\
PAGE 53 of 75
0
427,500
265,000 01
REDUCTION
391,500 01
REDUCTION
391,500 UM/BF
Board of Equalization and Review - August 30, 2012
9:00 AM 62
BER
11-BER009519
4901
GIUNTA, JEANNE
E
18509129
N
REI
0001920064-20112011-0000-0
01 Above
Market
the Floodplain. This
property is equitably
appraised. No further
changes are
recommended.
PAGE 54 of 75
GEIER, JOHN
0
427,500
265,000 01
REDUCTION
391,500 01
REDUCTION
391,500 UM/BF
Board of Equalization and Review - August 30, 2012
9:00 AM 63
BER
11-BER009424
12382
HOLLIDGE,
GREGG &
HOLLIDGE,
SUZANNE
18514106
N
REI
0001920432-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
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$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
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,ZRXOGWUXO\OLNHWRVHH
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EHUHIHUHQFLQJ7KDW
PAGE 55 of 75
0
368,700
280,000 01
REDUCTION
329,000 01
REDUCTION
329,000 BF/UM
Board of Equalization and Review - August 30, 2012
9:00 AM 63
BER
11-BER009424
12382
HOLLIDGE,
GREGG &
HOLLIDGE,
SUZANNE
18514106
N
REI
0001920432-20112011-0000-0
01 Above
Market
maybe the Land value for GEIER, JOHN
several of the Comps
from which he is drawing,
but I would love to see
the Lot sales. The only
change to the Land
valuation which I felt was
appropriate was a -10%
Shape adjustment. After
reviewing the Qualified
Sales Reports for the
Subject NBH and the
three contiguous NBHs, I
have identified six sales
from NBH S511 and five
sales from NBH S520
which I believe would be
appropriate reference
points for the value as
recommended on the
Subject. Several of these
11 would be especially
good reference points
after receiving Land
adjustments. This
property is equitably
appraised. No further
changes are
recommended.
PAGE 56 of 75
0
368,700
280,000 01
REDUCTION
329,000 01
REDUCTION
329,000 BF/UM
Board of Equalization and Review - August 30, 2012
9:00 AM 64
BER
11-BER008066
23089
HORNBAKER,
DAVID &
HORNBAKER,
MARY
17707514
N
REI
0001909955-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
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$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
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RIDOOWKHKRPHVZLWK
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5RDGDQGWKHQEUHDNV
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XVHGUHSUHVHQWVDKRPH
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9HU\*RRGQRW&XVWRP
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&RPSVGRQRW
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7KHDSSUDLVDOUHSRUWZDV
XVHGWRXSGDWHWKH
&RXQW\VNHWFK7KH
DSSUDLVDOUHSRUWOLVWHGWKH
KRPHKDVKDYLQJDQ
HIIHFWLYHDJHRI\HDUV
,ORRNHGDWWKH3HUPLW
+LVWRU\DVZHOODVWKH
2ZQHUCVVWDWHPHQWWKDW
WKH\KDGDUHPRGHOGRQH
PAGE 57 of 75
0
1,077,000
848,000 01
REDUCTION
1,044,300 01
REDUCTION
998,700 BF/UM
Board of Equalization and Review - August 30, 2012
9:00 AM 64
BER
11-BER008066
23089
HORNBAKER,
DAVID &
HORNBAKER,
MARY
17707514
N
REI
0001909955-20112011-0000-0
01 Above
Market
for $62,000, and felt that
a reduction to the
appealed value with an
EYB of 1995 could go
either way. I gave the
Owner the benefit of the
doubt and reduced the
EYB to 1990. This is the
source of the
recommended reduction
to value. This property is
equitably appraised. No
further changes are
recommended.
PAGE 58 of 75
GEIER, JOHN
0
1,077,000
848,000 01
REDUCTION
1,044,300 01
REDUCTION
998,700 BF/UM
Board of Equalization and Review - August 30, 2012
9:00 AM 65
BER
11-BER009226
7123
KLEIN, JEFFREY
S / HAMILTON
STEPHENS
STEELE &
MARTIN, PLLC ATTN: GEORGE
W. SISTRUNK III
18511124
N
REI
0001920279-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
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$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
'HVSLWHWKHDERYH
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UHSRUWWKH2ZQHU
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RQKLVEXLOGLQJFRVWV
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%(5FRQVLGHUVWKH
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&RPSVDUH4XDOLILHG
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PAGE 59 of 75
GEIER, JOHN
0
3,129,700
2,183,833 01
REDUCTION
2,826,100 01
REDUCTION
2,826,100 BF/UM
Board of Equalization and Review - August 30, 2012
9:00 AM 65
BER
11-BER009226
7123
KLEIN, JEFFREY
S / HAMILTON
STEPHENS
STEELE &
MARTIN, PLLC ATTN: GEORGE
W. SISTRUNK III
18511124
N
REI
0001920279-20112011-0000-0
01 Above
Market
less than the adjusted
GEIER, JOHN
value of Comp 1. It is
interesting to note that
this property either went
to the PTC or settled "en
route" to the PTC as
regards the value of the
home based on the 2003
Reval. The settled value
was $2,649,200. Now, if
the Owner`s opinion of
value is to be accepted
at face value, he believes
that the value of his
home has declined
almost $500,000 since
2003. This property is
equitably appraised. No
further changes are
recommended.
PAGE 60 of 75
0
3,129,700
2,183,833 01
REDUCTION
2,826,100 01
REDUCTION
2,826,100 BF/UM
Board of Equalization and Review - August 30, 2012
9:00 AM 66
BER
11-BER008273
18812
MCLAWHORN,
JAMES &
MCLAWHORN,
ELIZABETH
17707512
N
REI
0001909953-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUSURYLGHGDQ
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EHFRQVLGHUHGDVDOOLWV
PDUNHWLQIRUPDWLRQLV
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SOXV/LVWLQJV7KH
&RXQW\VNHWFKZDV
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&RQVWUXFWLRQ7KH
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&RPSVUHSUHVHQW
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RIFRXUVHLVRQHRIWKH
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3ULFH3HU6TXDUH)RRW
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7KH6XEMHFWKRPH
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PAGE 61 of 75
0
1,548,600
1,308,138 01
REDUCTION
1,408,200 01
REDUCTION
1,408,200 BF/UM
Board of Equalization and Review - August 30, 2012
9:00 AM 66
BER
11-BER008273
18812
MCLAWHORN,
JAMES &
MCLAWHORN,
ELIZABETH
17707512
N
REI
0001909953-20112011-0000-0
01 Above
Market
of Custom. This property
is equitably appraised.
No further changes are
recommended.
GEIER, JOHN
0
1,548,600
1,308,138 01
REDUCTION
1,408,200 01
REDUCTION
1,408,200 BF/UM
9:00 AM 67
BER
11-BER008315
23108
OSBORN, ERIC &
OSBORN, DAWN
17707844
N
REI
0001910014-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUCVDUJXPHQW
FHQWHUVDURXQGD3ULFH
3HU6TXDUH)RRWDQDO\VLV
DQG$VVHVVHG9DOXH3HU
6TXDUH)RRW+HGRHV
XVHVDOHVIURPWKH
6XEMHFW1%+DVZHOODV
WKHRWKHUKRPHVIRXQG
RQWKH6XEMHFW&XO'H
6DF7KH2ZQHUWKHQ
DYHUDJHVWKHVHILJXUHV
DQGDSSOLHVWKH$YHUDJH
9DOXH3HU6TXDUH)RRWWR
KLVKRPHVIRRWSULQW7KLV
LVKRZWKH2ZQHUGHULYHG
KLVRSLQLRQRIYDOXH
0
1,160,700
1,054,100 01
REDUCTION
1,119,800 01
REDUCTION
1,119,800 BF/UM
6DOHV5DWLR
&2' &RXQW\CV&DVH1HLWKHU
3ULFHRU$VVHVVHG
9DOXH3HU6TXDUH)RRW
QRUDYHUDJLQJDUH
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KRPHVIRXQGDORQJWKLV
&XO'H6DFDOOKDYHWKH
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6XEMHFWKRPHLVRQHRI
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2ZQHUCVDQDO\VLVLVQRWD
YDOLGDSSURDFK,IRFXVHG
RQWKH&RXQW\CVUHFRUG
IRUWKLVSURSHUW\*LYHQ
WKHOLPLWHGSHUPLWWHG
ZRUNRQWKH&RXQW\
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UHFRPPHQGHG
PAGE 62 of 75
Board of Equalization and Review - August 30, 2012
9:00 AM 68
BER
11-BER010726
2310
PARKER, NISA
AUNDRA
18303114
N
REI
0001915693-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUKDVVXSSOLHGWKH
DERYHUHIHUHQFHG
DSSUDLVDOUHSRUWZKLFK
ZDVSUHSDUHGIRU
UHILQDQFLQJSXUSRVHV
$SSDUHQWO\EDVHGXSRQ
ODWHUVXEPLVVLRQVRI
LQIRUPDWLRQLQFOXGLQJ
IHHGEDFNIURPVKRZLQJV
DIWHUWKHGDWHRIWKH
5HYDODVZHOODVIRXU
VDOHVWKH2ZQHU
EHOLHYHVWKHSURSHUW\
VKRXOGEHYDOXHGDW
OHVVWKDQWKH
YDOXHVXJJHVWHGE\WKH
DSSUDLVDOUHSRUW2ZQHU
KDVDOVRVXSSOLHGD
QXPEHURISLFWXUHVRIWKH
UHVLGHQFH
6DOHV5DWLR
&2' &RXQW\CV&DVH,Q
UHYLHZLQJWKHDSSUDLVDO
UHSRUWWKH%(5VKRXOG
EHDZDUHWKDWLWV
LQWHQGHGSXUSRVHZDVIRU
UHILQDQFLQJSXUSRVHV
$QGDSSDUHQWO\WKHODVW
GHHGUHIHUHQFHUHIOHFWV
WKHUHILQDQFLQJ2QO\
&RPSLVIRXQGLQWKH
6XEMHFW1%+&RPSV
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'LVDOORZHG6DOHVE\
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+HDULQJ7KH
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VRWKHUHLVDJUHHPHQW
PAGE 63 of 75
0
531,800
300,000 02 NO
CHANGE
531,800 01
REDUCTION
501,200 UM/BF
Board of Equalization and Review - August 30, 2012
9:00 AM 68
BER
11-BER010726
2310
PARKER, NISA
AUNDRA
18303114
N
REI
0001915693-20112011-0000-0
01 Above
Market
there. I believe this also GEIER, JOHN
addresses the
maintenance issues
raised by the Owner in
the form of the estimates
to repair the chimney as
well as the items
photographed and
submitted for
consideration. The
Owner has also supplied
information concerning
the rent generated over a
15 month period by the
Apartment over the
Garage (A gross total of
$10,150.00 over this time
frame.) I am not sure that
the appraisal report fully
captured the Garage
apartment`s contribution
to value. This property is
equitably appraised. No
further changes are
recommended.
PAGE 64 of 75
0
531,800
300,000 02 NO
CHANGE
531,800 01
REDUCTION
501,200 UM/BF
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 69
LEVEL
BER
CASE
NUMBER
11-BER008364
APPEAL
ID
11380
OWNER/
APPELLANT
PHILLIPS, G
PATRICK &
PHILLIPS,
DEBORAH
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18317354
N
REI
ABS NUMBER
0001917857-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUSURYLGHVD
GHWDLOHGDQDO\VLVRIVDOHV
LQWKHYLFLQLW\QRW
QHFHVVDULO\ZLWKLQKLVWD[
1%+ZKLFKZHUHRYHU
0IURP-DQXDU\
WR)HEUXDU\+H
XVHVWKLVDQDO\VLVWR
GHYHORSDQDYHUDJH
3ULFH3HU6TXDUH)RRW
ILJXUHZKLFKKHWKHQ
DSSOLHVWRKLVKRPHDQG
VXEVHTXHQWO\EDFNVRXW
GHSUHFLDWLRQWKHQDGGV
/DQGDQG6)<,V
6DOHV5DWLR
&2' &RXQW\CV&DVH2ZQHUCV
FRQFHSWGRHVQRWXVH
DFFHSWHGDSSUDLVDO
SUDFWLFHVLQWKDW3ULFH
3HU6TXDUH)RRWLVQRWD
YDOLGPHWKRGRORJ\$OVR
WKHVDOHVZKLFK
KHLQFOXGHVLQKLV
VHOHFWHGVDOHVFRXOGQRW
EHFRQVLGHUHG2IWKH
UHPDLQLQJVDOHVVL[
DUHIRXQGRQWKH
&RXQW\CV465IRUWKH
6XEMHFW1%+6HYHUDO
SHUWLQHQWVDOHVIURPWKH
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UXOHGRQDQRWKHUSURSHUW\
DORQJWKLVVWUHHWDW
*RYHUQRUV+LOO
RQ$XJXVW
7KH6XEMHFWKRPHKDV
WKHVDPH4XDOLW\*UDGH
DVWKLVKRPHEXWWKH
6XEMHFWKRPHGRHVQRW
UHFHLYHDQDOORZDQFHIRU
7UDIILFDQGLWKDVDKLJKHU
(<%GXHWR%DWKURRP
5HPRGHOVSHUIRUPHGLQ
7KLVSURSHUW\LV
HTXLWDEO\DSSUDLVHG
7KUHHUHIHUHQFHSRLQWV
IRUFRQVLGHUDWLRQIURP
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LQFOXGH
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$UERUZD\
7KHVOLJKWUHGXFWLRQLQ
YDOXHRFFXUUHGZKHQ,
UHPRYHGWKHDUHDFRGLQJ
RQWKH&RXQW\UHFRUGDQG
UHSODFHGLWZLWKWKH
VNHWFK1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 65 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,882,900
APPELLANT
OPINION VALUE
($)
STAFF REC
1,508,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,877,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,877,900 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
9:00 AM 70
BER
11-BER008098
15839
PLAUS, DONALD
& PLAUS,
JENNIFER
18317348
N
REI
0001917847-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUUHIHUHQFHVWKH
WZRDSSUDLVDOUHSRUWV
OLVWHGDERYHWRVXSSRUW
WKHLURSLQLRQRIYDOXH
6DOHV5DWLR
&2' &RXQW\CV&DVH(DFK
&RPSSURYLGHGLQERWK
WKHDSSUDLVDOUHSRUWV
UHSUHVHQWVD4XDOLILHG
6DOHDOWKRXJKRIWHQ
WKHVHVDOHVDUHIRXQGLQ
GLIIHUHQW1%+VWKDQWKH
6XEMHFW&RPSLVWKH
VDPHLQERWKUHSRUWVDQG
LVIRXQGLQWKH6XEMHFW
1%+&RPSLQWKHILUVW
UHSRUWOLNHZLVHLVWKH
VDPHSURSHUW\DV&RPS
LQWKHVHFRQGUHSRUW
&RPSVDQGLQWKH
ILUVWUHSRUWKDYH/DQG
YDOXHVURXJKO\KDOIWKDW
IRXQGIRUWKH6XEMHFW
&RPSVLQWKH
VHFRQGUHSRUWKDYH/DQG
YDOXHVZKLFKUDQJHIURP
RQHWKLUGWRRQHKDOIRI
WKH/DQGYDOXHVIRXQGLQ
WKH6XEMHFW1%+0RUH
VSHFLILFGHWDLOVDUH
DYDLODEOHXSRQUHTXHVW
7KH%(5KDVIRXUSULRU
DGMXGLFDWLRQVLQWKLV1%+
ZKLFKUHVXOWHGIURPWKH
$XJXVW%(5
7KHVHSURSHUWLHVDUH
ORFDWHGDW
)R[%URRN/DQH
ORFDWHG
DW)R[%URRN/DQH
ORFDWHG
DW)R[%URRN/DQH
DQGORFDWHG
DW)R[%URRN/DQH
/LNHHDFKRIWKHVH
SURSHUWLHV,KDYHDSSOLHG
D'HGXFWLRQRIIRU
7UDIILFRQERWKWKH/DQG
DQGWKH,PSURYHPHQWV
3OHDVHQRWHWKDWWKH
DSSUDLVDOUHSRUWVRQO\
JUDQWD
DGMXVWPHQWIRUWKLV
FRQGLWLRQ$OVRQRWHWKLV
EULQJVWKHFXUUHQW&RXQW\
YDOXDWLRQGHFLGHGO\
EHORZZKDWWKLVSURSHUW\
VROGIRULQ-XO\
7KLVSURSHUW\LVHTXLWDEO\
DSSUDLVHG1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 66 of 75
GEIER, JOHN
0
2,435,300
1,750,000 01
REDUCTION
2,159,700 01
REDUCTION
2,159,700 BF/UM
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 71
LEVEL
BER
CASE
NUMBER
11-BER008136
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
4636
REGELBRUGGE,
ROGER &
REGELBRUGGE,
DORCAS /
JOHNSTON,
ALLISON &
HORD, PA ATTN: R.
SUSANNE TODD
18317332
N
REI
ABS NUMBER
0001917819-20112011-0000-0
REASON
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUSURYLGHVD
QHLJKERUKRRGDQDO\VLVRI
KRPHVDQGLVEDVHG
VWULFWO\RQSHUFHQWDJHRI
FKDQJHIURPWKH
5HYDOWRWKH5HYDO
2ZQHUDOVRSRLQWVRXW
WKDWKLVKRPHLVRQHRI
WKHROGHVWLQWKLV1%+
DQGKDVUHFHLYHGQR
UHPRGHOV
6DOHV5DWLR
4XDOLILHG6DOHV5HSRUW
FRQVLVWVRIRQO\6DOHV
&2' 4XDOLILHG6DOHV5HSRUW
FRQVLVWVRIRQO\6DOHV
&RXQW\CV&DVH2ZQHUCV
DQDO\VLVLVQRWYDOLG$V
VWDWHGRQWKHEDFNRIWKH
127,&(2)5($/
3523(57<$66(66('
9$/8(XQGHU
,16758&7,21672
5(48(67$1
,1)250$/5(9,(:
%\ODZ\RXFDQQRW
DSSHDO\RXUSURSHUW\
YDOXHEDVHGRQHLWKHU
LWVSHUFHQWRILQFUHDVHRU
\RXUDELOLW\WRSD\WKH
WD[7KH2ZQHUCV
FRQWHQWLRQWKDWWKHKRPH
KDVQRWEHHQUHPRGHOHG
LVVXSSRUWHGE\WKH
&RXQW\CVUHFRUGRI
3HUPLWVLVVXHGIRUWKLV
DGGUHVV7KHUHIRUH,
KDYHUHGXFHGWKH(<%
IURPWRLWV$FWXDO
<HDU%XLOWRI7KH
2ZQHUKDVVXEPLWWHGQR
IXUWKHUPDUNHW
LQIRUPDWLRQRU
LQIRUPDWLRQSHUWLQHQWWR
WKHSURSHUW\7KLV
SURSHUW\LVHTXLWDEO\
DSSUDLVHG1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 67 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
3,236,900
APPELLANT
OPINION VALUE
($)
STAFF REC
2,900,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
3,030,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
3,030,500 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
9:00 AM 72
BER
11-BER008276
23080
ROBICSEK,
FRANCIS &
ROBICSEK, LIVIA
17707827
N
REI
0001909990-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUSRLQWVWRWKH
SURSHUW\DFURVV
5LFKDUGVRQ'ULYHIURP
KLVRZQKRPHDV
HYLGHQFHRILQHTXLW\
/LNHZLVHKHUHYLHZV
VHYHUDO4XDOLILHG6DOHV
IURPWKH1%+$QGODVWO\
KHSURYLGHVWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUW
6DOHV5DWLR
&2' &RXQW\CV&DVH7KH
DSSUDLVDOUHSRUWFDQQRW
EHFRQVLGHUHG,WEDVHV
LWVFRQFOXVLRQVRQIRXU
&RPSV&RPSVDQG
DUHDOOVDOHV
&RPSLVDODWH
VDOH7KHLQFOXGHGVNHWFK
ZDVXVHGWRXSGDWHWKH
&RXQW\UHFRUG/LNHZLVH
WKH%DWKURRPFRXQWZDV
FRUUHFWHGDQGWKH(<%
ZDVDGMXVWHGWRUHIOHFW
ZKDWZDVSURYLGHGZLWKLQ
WKHDSSUDLVDO7KHQHW
UHVXOWLVWKHUHGXFWLRQ
WKDWLVFXUUHQWO\
UHFRPPHQGHG
'LIIHUHQFHVLQ6TXDUH
)RRWDJHUHYROYHDURXQG
KRZWKH,QGRRU3RRO$UHD
LVWREHDFFRXQWHGIRU,Q
DGGUHVVLQJWKH/DQG
YDOXDWLRQWKH&RXQW\CV
YDOXHLVIXOO\VXSSRUWHG
E\WKH/HYLQHSXUFKDVH
RI$FUHVIRU
OHVVWKDQD
EORFNDZD\DW
6KDURQ/DQH
7KLVVDOHVXJJHVWVDQ
DSSURSULDWH/DQGYDOXH
RIPRUHWKDQ0IRU
WKH6XEMHFWVLQFHLWLV
PRUHWKDQWZLFHWKH/DQG
SXUFKDVHGE\WKH
/HYLQHV7KHFRPSDULVRQ
XVHGZLWKWKHROG%LVVHOO
SURSHUW\DW
5LFKDUGVRQ'ULYHGRHV
QRWGHPRQVWUDWHLQHTXLW\
7KLV4XDOLILHG6DOHKDV
OHVV/DQGDQG/DQG
YDOXDWLRQDQGDJUHDWHU
,PSURYHPHQWYDOXH
UHIOHFWLQJWKHH[WHQVLYH
UHPRGHOVFLWHG/LNHZLVH
DKLJKHU0DUNHW
$GMXVWPHQW)DFWRULV
JUDQWHGWRWKH%LVVHOO
SURSHUW\7KH6XEMHFW
SURSHUW\LVHTXLWDEO\
DSSUDLVHG1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 68 of 75
0
3,970,200
3,000,000 01
REDUCTION
3,864,000 01
REDUCTION
3,857,900 BF/UM
Board of Equalization and Review - August 30, 2012
9:00 AM 73
BER
11-BER009169
12377
SCHRIMSHER, B
SCOTT &
SCHRIMSHER,
MARGARET
18513113
N
REI
0001920330-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHULQLWLDOO\VXSSOLHG
VHYHQ0/6VKHHWVLQ
VXSSRUWRIKHURSLQLRQRI
YDOXHDWWKDWWLPHRI
/DWHUVKH
VXEPLWWHGWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUWDORQJZLWKWKUHHRI
WKH0/6VKHHWVDJDLQDV
ZHOODVDQH[WUDFWRIWKH
'HHGWRGHPRQVWUDWHWKDW
VXEGLYLGLQJ/RWVLVQRW
DOORZHG
6DOHV5DWLR7KH
&RXQW\CV465LVEDVHG
RQRQO\RQHVDOH
&2' &RXQW\CV&DVH7KH
VXEPLWWHGDSSUDLVDO
UHSRUWZDVSUHSDUHGIRU
0RUWJDJH5HILQDQFLQJ
SXUSRVHV8QIRUWXQDWHO\
LWLVODUJHO\XQXVDEOH
EHFDXVHDOOIRXURIWKH
VDOHVUHIHUHQFHG
RFFXUUHGDIWHUWKHGDWHRI
WKH5HYDO&RPSLVD
/LVWLQJDWWKHWLPHRIWKH
UHSRUWLVOLNHZLVH
XQXVDEOH7KHDSSUDLVDO
GRHVYHULI\WKH&RXQW\CV
UHFRUGRI6TXDUH
)RRWDJHDQG%DWKURRP
FRXQW7KH&RXQW\UHFRUG
ZDVFRUUHFWHGWRUHIOHFW
%HGURRPV7KHDSSUDLVDO
DOVRFRQILUPVWKH
&RXQW\CVRSLQLRQRI(<%
7KHUHSRUWXVHV\HDUV
DQGWKH&RXQW\KDVDQ
(<%RIVRWKHUHLV
DJUHHPHQWWKHUH1RFRVW
DSSURDFKLVSUHSDUHG
DQGQRVLWHYDOXHLV
SURYLGHG,QFRQVLGHULQJ
WKHRULJLQDOVXEPLVVLRQRI
0/6VKHHWV\RXILQG
WKDWVL[RIWKHVHYHQ
UHSUHVHQW'LVDOORZHG
6DOHV7KLVEUHDNVGRZQ
LQWRRQH$IWHUVDOH
VLWXDWLRQWZRLQZKLFK
WKH2ZQHUCVVROGWR
PRYHLQWR
5HWLUHPHQW$VVLVWHG
/LYLQJ&HQWHUVERWKRI
WKHVHDUHIRXQGLQWKH
6XEMHFW1%+QRQHRIWKH
RWKHUVDOHVDUHIRXQG
ZLWKLQWKH6EMHFW1%+
WZR)RUHFORVXUH6DOHV
DQGDQ5(2VDOH7KH
RQH4XDOLILHG6DOHWKDW
ZDVLQFOXGHGLVIRXQGLQ
DQDGMDFHQW1%+6
,QWHUHVWLQJO\WKHRQH
4XDOLILHG6DOHIRXQGLQ
WKH6XEMHFW1%+LV
GLUHFWO\DFURVVWKHVWUHHW
IURPWKLVKRPH,Q
PAGE 69 of 75
0
562,100
360,000 01
REDUCTION
527,600 01
REDUCTION
527,600 BF/UM
Board of Equalization and Review - August 30, 2012
9:00 AM 73
BER
11-BER009169
12377
SCHRIMSHER, B
SCOTT &
SCHRIMSHER,
MARGARET
18513113
N
REI
0001920330-20112011-0000-0
01 Above
Market
reviewing the QSRs for
GEIER, JOHN
the three contiguous
NBHs to the Subject, I
found 11 sales in NBH
S511 and another three
sales in NBH S520,
which if they were
adjusted for the Land
valuation, would be
excellent reference
points for the valuation
on this property. The only
adjustment which I felt
was appropriate was a
10% Reduction to the
Land for Topography.
Otherwise, this property
is equitably appraised.
No further changes are
recommended.
PAGE 70 of 75
0
562,100
360,000 01
REDUCTION
527,600 01
REDUCTION
527,600 BF/UM
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 74
LEVEL
BER
CASE
NUMBER
11-BER009439
APPEAL
ID
12366
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
STEPHENSON,
PAUL &
STEPHENSON,
MARGARET
18514114
N
REI
ABS NUMBER
0001920447-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVEDVHGXSRQILYH
&RPSVKHVHOHFWHG+H
WKHQFDOFXODWHGDQ
$YHUDJH3ULFH3HU
6TXDUH)RRWHDFK
FRQFHUQLQJWKH/DQGDQG
WKH,PSURYHPHQWV+H
WKHQPXOWLSOLHGWKHVH
DYHUDJHVWRWKHIRRWSULQW
RIKLV/DQGDQGKLV
+RPHDQGDGGHGWKHVH
WRJHWKHUWRGHYHORSKLV
RSLQLRQRIYDOXH
6DOHV5DWLR
&RXQW\CV465LVEDVHG
RQRQO\RQHVDOH
&2' &RXQW\CV&DVH3ULFH3HU
6TXDUH)RRWLVQRWD
YDOLGDSSUDLVDO
PHWKRGRORJ\,Q
FRQVLGHULQJWKHILYH
&RPSVVHOHFWHG
&RPSVDQGDUH
GUDZQIURPWKH6XEMHFW
1%+EXWHDFKLVD
'LVDOORZHG6DOH,QHDFK
FDVHWKH2ZQHUZDV
VHOOLQJWRPRYHLQWRD
5HWLUHPHQW+RPHRU
$VVLVWHG/LYLQJ&HQWHU
&RPSVWKUXDUH
GUDZQIURPRWKHU1%+V
(DFKLVD4XDOLILHG6DOH
EXWHDFKXVHVD/RW
YDOXHIRUWKH/DQG
ZKHUHDVWKH6XEMHFW
1%+LVYDOXHGXVLQJ
6PDOO$FUHDJH,QWKH
FDVHVRI&RPSVDQG
WKH/DQGYDOXDWLRQLV
FRPLQJLQDWRQHKDOIRU
OHVVRIWKHYDOXHIRXQG
RQWKH6XEMHFWSURSHUW\
2QO\&RPSKDVDORZHU
YDOXHRQWKH
,PSURYHPHQWV,QGHHG
EDVHGRQWKHSHUPLW
KLVWRU\WKHUHLVDYDOLG
DUJXPHQWWREHPDGHRQ
UDLVLQJWKH(<%IURPWKH
FXUUHQWWR
VLQFHWZR%DWKURRPV
ZHUH5HPRGHOHGLQ
)HEUXDU\,KDYH
ZLWKKHOGGRLQJVR7KLV
SURSHUW\LVHTXLWDEO\
DSSUDLVHG1RFKDQJHLV
UHFRPPHQGHG
PAGE 71 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
337,600
APPELLANT
OPINION VALUE
($)
STAFF REC
266,008 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
337,600 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
337,600 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
9:00 AM 75
BER
11-BER008595
23062
SULLIVAN, FAY B
17707858
N
REI
0001910032-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUVWDWHVWKDWWKH
6XEMHFWZDVUHFHQWO\
DSSUDLVHGIRUDQHZ
PRUWJDJHORDQDW
KRZHYHUQR
DSSUDLVDOUHSRUWKDV
EHHQVXEPLWWHGLQ
VXSSRUWRIWKLVDSSHDO
2ZQHUGLGVXSSO\D
&RPSDUDWLYH0DUNHW
$QDO\VLVZLWKILYHVDOHV
$QRWKHUVDOHZDV
VXEPLWWHGLQDGGLWLRQWR
WKRVHIRXQGRQWKH&0$
/DWHUWKH2ZQHU
SURYLGHGDQRWKHUIRXU
VDOHVIRUFRQVLGHUDWLRQ
6DOHV5DWLR
&2' &RXQW\CV&DVH,Q
FRQVLGHULQJWKH&0$
&RPSLVD)RUFHG6DOH
&RPSVDUHDOO
4XDOLILHG6DOHVIRXQG
ZLWKLQWKH6XEMHFW1%+
KRZHYHUHDFKRIWKHVH
SURSHUWLHVUHSUHVHQW
KRPHVZLWK4XDOLW\
*UDGHVRI9HU\*RRG
ZKHUHDVWKH6XEMHFWKDV
D&XVWRPJUDGH7KH
DGGLWLRQDOVDOHDW
:KHHORFN5RDGLVD
6KRUW6DOHDVZLWQHVVHG
E\WKHQRWHVIURPWKH
0/6VKHHW7KHIRXU
RWKHUVDOHVVHQWLQIRU
FRQVLGHUDWLRQDOO
UHSUHVHQWVDOHVIURP
6DOHVDQG
6DOHV$OORIWKHVH
VDOHVDOVRUHSUHVHQW
KRPHVZLWK4XDOLW\
*UDGHVRI*RRGDQG
9HU\*RRG$IWHU
UHYLHZLQJWKH&RXQW\CV
UHFRUGIRUWKHSURSHUW\
DVZHOODVWKH&RXQW\CV
465WKHRQO\EDVLV,
IRXQGIRUDQ\FKDQJH
ZDVWRUHGXFHWKH(<%
IURPWRJLYHQ
WKDWRQO\RQH3HUPLWZDV
WDNHQRXWRQWKH
SURSHUW\7KLVSHUPLW
GRHVQRWDSSHDUWR
LQYROYHD5HPRGHORQO\
0HFKDQLFDO
PDLQWHQDQFH1RQHRI
WKHLQIRUPDWLRQSURYLGHG
VXSSRUWVDQ\IXUWKHU
DGMXVWPHQW7KLVKRPHLV
HTXLWDEO\DSSUDLVHG1R
IXUWKHUFKDQJHLV
UHFRPPHQGHG
PAGE 72 of 75
0
1,067,000
875,000 01
REDUCTION
1,029,500 01
REDUCTION
1,029,500 UM/BF
Board of Equalization and Review - August 30, 2012
TIME
ROW
NO.
9:00 AM 76
LEVEL
BER
CASE
NUMBER
11-BER009415
APPEAL
ID
12386
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
SULLIVAN,
PHILLIP &
SULLIVAN, LEK
18514107
N
REI
ABS NUMBER
0001920433-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHURULJLQDOO\
VXEPLWWHGKLVRZQ
VSUHDGVKHHWZLWK
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PAGE 73 of 75
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
341,300
APPELLANT
OPINION VALUE
($)
STAFF REC
243,954 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
341,300 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
341,300 UM/BF
DECISION
COMMENTS
Board of Equalization and Review - August 30, 2012
9:00 AM 77
BER
11-BER009116
17308
TATE, BRIAN &
TATE, LUCY /
CAMERON
FOSTER LAINE
18508110
N
REI
0001919969-20112011-0000-0
01 Above
Market
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PAGE 74 of 75
0
2,197,900
1,550,000 01
REDUCTION
1,705,500 01
REDUCTION
1,705,500 UM/BF
Board of Equalization and Review - August 30, 2012
9:00 AM 77
BER
11-BER009116
17308
TATE, BRIAN &
TATE, LUCY /
CAMERON
FOSTER LAINE
18508110
N
REI
0001919969-20112011-0000-0
01 Above
Market
and 4 are Disallowed
GEIER, JOHN
Sales. This property went
back to the bank on
February 11, 2011. The
original note was for
$1,920,000. At the time it
became an REO, the
amount owed was
$1,775,720.92 plus
interest. The County
record from the Reval
carries a UC10 on it
which conforms to what
was reported by the
Builder at the time of the
initial appeal. I have
removed the
Jurisdictional adjustment
of +25%. Also, I have
reduced the Market
Adjustment Factor from 6
to 3, while retaining the
Quality Grade of Custom.
I consider this grade to
be completely
appropriate. This has
brought the value to
slightly below what was
owed on it at the time of
Foreclosure and
somewhat above the
refinance appraisal
amount. This property is
equitably appraised. No
further changes are
recommended.
0
2,197,900
1,550,000 01
REDUCTION
Notes:
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5HVFKHGXOHGIURPSHU%RDUGVR*HLHUFRXOGJRRXWDQGPHDVXUH
$GGHGWRWKLVGRFNHWDQGDVVLJQHGWR&KHU\OSHU&HFLODVLWZDVQHYHUSUHYLRXVO\VFKHGXOHG
$//0,187(6$&&(37('$1'$33529('$6/,67(')2572'$<
6+($5,1*%)80
Friday, August 31, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 75 of 75
BER CHAIRMAN
1,705,500 01
REDUCTION
1,705,500 UM/BF