Routt County Board Hearing Petition for Abatement
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1 Routt County Board Hearing Petition for Abatement Petitioner: Account #: Kayak Factory, LLC R PIN #: Tax Year(s) Under Petition: 2013 Legal: LOT 3 WOLF CREEK MOUNTAIN TOTAL: AC Appraisal Date: 6/30/2012 for 2013 values Summary: The petitioner submitted a 2013 petition for abatement of taxes for the account referenced above requesting that this property s valuation be reviewed based on incorrect inventory and their purchase price. After viewing the parcel, I made the following corrections to the account: I changed the style from contemporary to modular. I adjusted the square feet to match the measurements I took while on site. I added a new model for the enclosed porch which is valued as storage above garage because of the poor grade and condition. I changed the basement area to garage as it is unfinished with a gravel floor and added two car capacity for a total of four to account for the large space. I changed the fireplace type from gas to wood. I changed the interior condition from normal to poor and the grade from poor to average because when it was originally built it would have been average to the same type of residences built at the same time. I added a half bath for the en suite bathroom. I put a functional obsolescence on the land model to account for the steep topography and water quality issues. I put a functional obsolescence on the residence for no water to the en suite bathroom. I changed the siding from wood to metal. I added a carport model for the sided area under the deck. The owner is not taking into account that this is a distress sale. The seller of the property had an illness in the family so was emotionally distressed and needed to sell quickly. It was the exhusband s property and the seller inherited it but didn t live here; she lived in Alaska. The property was listed on MLS for $159,000 and was on the market for only three months before going under contract. The selling price is 48% below the asking price while the typical ranger for the selling price is around 92-95% of the asking price. This much larger percent difference between the asking and selling prices indicates again that a quick sale was sought from the seller. The property might have been overpriced on the MLS. This is also a sale that cannot be considered to value the property in The sale will be used for valuing similar properties in the 2015 Reappraisal. The inventory, however, was considered and that is why I offered the above listed changes and the resulting value adjustment. The sale price, I believe, would be more reflective of an uninhabited residence with land with more severe access issues or perhaps another limiting factor that would affect function. Recommendation: Deny the Petitioner s abatement request for a valuation of $82,000 for tax year 2013 but approve the adjusted value of $121,890 which is a tax refund amount of $ Appraiser: Sarah Hagenbuch AL
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4 Account: R Parcel: Routt County Assessor KAYAK FACTORY, LLC COUNTY ROAD 52 STEAMBOAT SPRINGS, CO Notice of Correction Routt County Assessor As Of: 07/15/2014 Gary Peterson PO Box Lincoln Ave. Steamboat Springs, CO (970) Legal Summary LOT 3 WOLF CREEK MOUNTAIN TOTAL: AC Reason For Correction Abatement Operator Sarah Hagenbugh (SHAGENBUCH) Additional Explanation OVERVALUATION. AFTER VIEWING PARCEL, NUMEROUS CHANGES OCCURRED ON ACCOUNT. Tax Roll 2013.TRC.546S1 Tax Area Value Corrections Actual Value Taxable Value Property Code Original Corrected Original Corrected SINGLE FAM RESID LAND 82,500 66,000 6,570 5, SINGLE FAM RESID IMPROVEMENTS 114,120 55,890 9,080 4,450 Total 196, ,890 15,650 9,700 Tax Corrections Tax Area Tax Type Original Corrected Difference 35 TAXCHG Senior Total Oct 7, :55:59 PM Routt County Assessor Page 1 of 1
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