BOARD OF EQUALIZATION
AND REVIEW
MONDAY, FEBRUARY 2,
2009
PRESENT: NANCY CARTMILL, PRESIDENT
ROBERT L.
BAILEY, COMMISSIONER
W. SCOTT
BIAS, COMMISSIONER
SHARON ROSS,
ASSISTANT
FOR
BILLABLES AND PAYABLES
Nancy Cartmill, Commissioner, called the Board of Equalization and Review to order at 10:00 a.m.
APPEARING KAY
DAY, CHIEF DEPUTY FOR THE ASSESSOR’S OFFICE
Kay Day, Chief Deputy, stated the Assessor’s Real, Personal and Business Property Books were available for the Board to review, if needed.
APPROVE: CORRECTIONS
OF APPRAISAL OR ASSESSMENT ON
REAL,
PERSONAL AND BUSINESS PROPERTY
W. Scott Bias, Commissioner, moved to approve the corrections of appraisal or assessment on real, personal and business property, as provided by the Assessor. Robert L. Bailey, Commissioner, seconded the motion and the vote was unanimous.
Exhibit (A)
10:00 A.M. BETTY
TOPPINGS, APPEARING
10
SUNNY DRIVE,
DISTRICT
– GRANT, MAP – 12, PARCEL – 57.4
2008
APPRAISED VALUE - $204,000
2009
APPRAISED VALUE - $210,900
VALUE
IN MS. TOPPINGS’ OPINION – UNKNOWN
Brent Williams, Assessor’s Office, stated that, by state law, the Assessor’s Office used the market value based on current sales to appraise property. Mr. Williams showed some houses in the area that he believed comparable to Mrs. Topping’s and the sale price of homes that were sold.
Robert L. Bailey, Commissioner, asked Mr. Williams if no improvements were done to the house, would appraisals still continue to rise.
Mr. William stated they would because by law the property must be kept at market value.
Mrs. Toppings stated that there was a trailer park close to her and she believed it reduced the value of her property. Mrs. Toppings further stated she and her husband were on a fixed income and could not afford to make improvements to their home.
Nancy Cartmill, President,
informed Mrs. Toppings that she would be notified by mail of the Board’s
decision.
BOARD OF EQUALIZATION AND REVIEW
MONDAY, FEBRUARY 2, 2009
PAGE TWO
Robert L. Bailey, Commissioner, moved to approve lowering the appraised
value of the property of Betty Toppings, located at
10:15 A.M. IVAN
SEARLS, APPEARING
DISTRICT – GIDEON, MAP 75, PARCEL – 106
2008
APPRAISED VALUE - $386,400
2009
APPRAISED VALUE - $386,400
VALUE
IN MR. SEARLS’ OPINION – NO AMOUNT GIVEN
DISTRICT
– GIDEON, MAP 3, PARCEL 127
2008
APPRAISED VALUE - $17,700
2009
APPRAISED VALUE - $41,800
VALUE
IN MR. SEARLS’ OPINION - $20,000
Brian Daniels, Assessor’s Office,
stated that Mr. Searls had not completed the inside of his house and that was
taken into consideration when the appraised value was set at
Mr. Daniels stated that the
Highlawn area had not been visited lately, therefore, property values had
increased. Mr. Daniels went on to say
the property located at
Mr. Searls stated he purchased
the property at
Nancy Cartmill, President, informed Mr. Searls that he would be notified by mail of the Board’s decision.
Robert L. Bailey, Commissioner, moved to approve leaving the 2009 appraised
value of the property of Ivan Searls, located at 136
W. Scott Bias, Commissioner, moved to approve lowering the appraised
value of the property of Ivan Searls, located at
BOARD OF EQUALIZATION AND REVIEW
MONDAY, FEBRUARY 2, 2009
PAGE THREE
10:30 A.M. DAVID
DETROW, APPEARING
4246
LYCANS BRANCH,
(4.08
AC LITTLE CABELL CREEK)
DISTRICT
–
2008
APPRAISED VALUE - $82,900
2009
APPRAISED VALUE - $92,100
VALUE
IN MR. DETROW’S OPINION – DID NOT SEND IN
APPLICATION
Mr. Detrow did not appear before the Board. Mrs. Ross made an attempt to contract him, however, there was no answer.
11:00 A.M. JACK LEWIS,
APPEARING
DISTRICT
– GIDEON, MAP – 72, PARCEL – 0136
2008
APPRAISED VALUE - $67,100
2009
APPRAISED VALUE - $67,100
VALUE IN MR. LEWIS’ OPINION - $55,000
(FLOOD
PLAIN 4-POLE CREEK)
Brian Daniels, Assessor’s Office,
stated even though Mr. Lewis’ house was in the flood plain, the houses were
selling well in
Mr. Lewis stated he had tried to sell his home but was unable to do so and he had finally deeded the house to his grandson and then he moved across the street.
Mr. Daniels stated once the grandson moves in the house, the class will be lowered.
Nancy Cartmill, President, informed Mr. Lewis that he would be notified by mail of the Board’s decision.
Robert L. Bailey, Commissioner, moved to approve lowering the appraised
value of the property of Jack Lewis, located at
Nancy Cartmill, President, recessed the meeting at 11:00 a.m., until Thursday, February 5, 2009, at 1:00 p.m.
BOARD OF EQUALIZATION AND REVIEW
THURSDAY, FEBRUARY 5, 2009
PAGE FOUR
PRESENT: NANCY
CARTMILL, PRESIDENT
ROBERT
L. BAILEY, COMMISSIONER
W.
SCOTT BIAS, COMMISSIONER
SHARON
ROSS, ASSISTANT
FOR
BILLABLES AND PAYABLES
Nancy Cartmill, President, reconvened the Board of Equalization and Review at 1:00 p.m.
APPROVE: CORRECTIONS
OF APPRAISAL OR ASSESSMENT ON
REAL,
PERSONAL, AND BUSINESS PROPERTY
Robert L. Bailey, Commissioner, moved to approve corrections of appraisal
or assessment on real, personal, and business property, as provided by the
Assessor. W. Scott Bias,
Commissioner, seconded the motion and the vote was unanimous. Exhibit
(B)
1:00 P.M. PHILLIP
SKEENS, APPEARING
2200
CIRCLE DRIVE,
DISTRICT
– GRANT, MAP – 13R, PARCEL – 49
2008
APPRAISED VALUE - $117,400
2009
APPRAISED VALUE - $130,700
VALUE
IN MR. SKEENS’ OPINION – $120,000
Mr. Skeens stated his property tax had increased 34% and when asked what he believed the value of his property, Mr. Skeens stated $110,000 to $117,000. Mr. Skeens gave sale prices on houses in the area.
Brent Williams, Assessor’s office, stated the value on Mr. Skeens’ property was based on market value and informed the Board of sales in the area.
Nancy Cartmill, President, informed Mr. Skeens he would be notified by mail of the Board’s decision.
Robert L. Bailey, Commissioner, moved to approve leaving the 2009 appraised
value of $130,700, for the property of Phillip Skeens, located at 2200 Circle
Drive,
1:15 P.M. JOHN
W. DAVIS, APPEARING
DISTRICT
– GIDEON, MAP – 4, PARCEL – 44
2008
APPRAISED VALUE - $131,300
2009
APPRAISED VALUE - $178,200
VALUE
IN MR. DAVIS’ OPINION –
BOARD OF EQUALIZATION AND REVIEW
THURSDAY, FEBRUARY 5, 2009
PAGE FIVE
Mr. Davis informed the Board that his taxes had increased 50% from last year. Mr. Davis stated there had not been any improvements since the house was built in 1991. Mr. Davis was asked what he believed the value of his property was and he stated he believed the value would be between $175,000 to $200,000.
Brian Daniels, Assessor’s office, stated very few adjustments had been made in the last few years in the Highlawn area, therefore, the Assessor’s office had to update the property values. Mr. Daniels went on to say property was selling for about $100.00 a square foot.
Nancy Cartmill, President, informed Mr. Davis he would be notified by mail of the Board’s decision.
Robert L. Bailey, Commissioner, moved to approve reducing the appraised
value from $178,200 to $170,000, for the property of John W. Davis, located at
1:30 P.M. CLETIS
RICHARDS, APPEARING
5140
ROUTE 10,
DISTRICT
– MCCOMAS, MAP – 9, PARCEL – 88
2008
APPRAISED VALUE - $69,200
2009
APPRAISED VALUE – $69,200
VALUE
IN MR. RICHARDS’ OPINION –
Mr. Richards stated he had come in three years ago and the Board had reduced his property tax, however, he did not realize the tax would go back up and that he would need to come in every year. Mr. Richards further stated that he believed the junkyard next door to him reduced the value of his property considerably.
Jon Wheeler, Assessor’s office, stated that Mr. Richards’ appraised value did not change from last year and a new home had been built on the other side of the junk yard.
Nancy Cartmill, Commissioner, informed Mr. Richards that he would be notified by mail of the Board’s decision.
W. Scott Bias, Commissioner, moved to approve lowering the appraised value from $69,200 to $65,000, for the property of Cletis Richards, located at 5410 Route 10, McComas District, Map 9 and Parcel 88. Robert L. Bailey, Commissioner, seconded the motion and the vote was unanimous.
1:45 P.M. NINA
CLARK, APPEARING
DISTRICT
– GIDEON, MAP – 32, PARCEL – 607
2008
APPRAISED VALUE - $41,700
2009
APPRAISED VALUE - $53,500
BOARD OF EQUALIZATION AND REVIEW
THURSDAY, FEBRUARY 5, 2009
PAGE SIX
Ms. Clark stated that the inside of her house had been damaged by water and she was having trouble getting anything repaired. Ms. Clark showed the Board pictures of the damage to her house from the water run-off from next door.
Ms. Clark stated that on one side of her house the neighbors, for several years, had a tarp over the roof and on the other side the neighbors had not cut their grass for two years. Ms. Clark further stated she believed all of this reduced the value of her property.
JD Adkins, Assessor’s office, stated he had not been aware of the water damage to Ms. Clark’s house and he believed the Assessor would allow adjustments.
Ms. Clark and the Assessor’s office will work together on an agreement.
Nancy Cartmill, President, recessed the Board of Equalization and Review at 2:00 p.m.
Nancy Cartmill, President, reconvened the Board of Equalization and Review at 3:10 p.m., with all members present.
2:00 P.M. PATRICK
PRICE, APPEARING FOR:
FLINT
GROUP/BPS PRINTING
NOTE: THE STATE TAX DEPARTMENT
WILL BE HERE FOR THIS HEARING TO DEFEND THEIR VALUE.
PROPERTY:
DISTRICT
– GIDEON, MAP – 20, PARCEL – 98.1
2008
APPRAISED VALUE - $3,164,000
2009
APPRAISED VALUE - $3,497,900
VALUE
IN THEIR OPINION - $600,000
FEB.
12, 2008 BOE LOWERED APPRAISED VALUE
TO
$3,164,000
DISTRICT
– GIDEON, MAP – 20, PARCEL – 43
2008
APPRAISED VALUE - $631,800
2009
APPRAISED VALUE - $782,000
VALUE
IN THEIR OPINION - $475,000
FEB.
12, 2008 BOE – REMAINED AS ASSESSOR HAD IT
DISTRICT – GIDEON, MAP - 20, PARCEL – 45
2008
APPRAISED VALUE - $570,200
2009
APPRAISED VALUE - $651,900
VALUE
IN THEIR OPINION - $550,000
FEB.
12, 2008 BOE – REMAINED AS ASSESSOR HAD IT
BOARD OF EQUALIZATION AND REVIEW
THURSDAY, FEBRUARY 5, 2009
PAGE SEVEN
DISTRICT
– GIDEON, MAP – 20, PARCEL – 91
2008 APPRAISED VALUE -
$23,200
2009
APPRAISED VALUE - $126,300
VALUE
IN THEIR OPINION - $120,000
FEB.
12, 2008 BOE – REMAINED AS ASSESSOR HAD IT
DISTRICT
– GIDEON, MAP – 20, PARCEL – 210
2008
APPRAISED VALUE - $2,400
2009
APPRAISED VALUE - $2,400
VALUE
IN THEIR OPINION - $2,200
FEB. 12, 2008 BOE – REMAINED AS ASSESSOR HAD IT
Michael Marlow, State Tax Department Attorney, passed out information regarding the BPS Printing property and requested the information be made exhibits #1 through #14.
Faith Dangerfield, Senior State Tax Appraiser, explained to the Board the process used by the state to appraise property.
Ms. Dangerfield stated that last
year the state had worked with BPS Printing in reducing appraised values and
BPS Printing had been granted Economic Obsolesce. Ms. Dangerfield further stated that the land
values for BPS Printing were in-line with what everyone in
Patrick Price, Flint Group representing BPS Printing, stated the Economic Obsolesce was unrelated to real estate and had nothing to do with today’s hearing.
Mr. Price stated they were requesting that the appraised values be lowered due to the placement of the buildings, the age of the buildings, and the fact that if the property were to be sold, it would not sell for the appraised value.
Nancy Cartmill, President, informed Mr. Price that he would be notified by mail of the Board’s decision.
Nancy Cartmill, President, recessed the meeting at 1:05 p.m., until the next scheduled meeting on Monday, February 9, 2009, at 10:00 a.m.
BOARD OF EQUALIZATION AND REVIEW
MONDAY, FEBRUARY 9, 2009
PAGE EIGHT
PRESENT: NANCY
CARTMILL, PRESIDENT
ROBERT
L. BAILEY, COMMISSIONER
W.
SCOTT BIAS, COMMISSIONER
SHARON
ROSS, ASSISTANT
FOR
BILLABLES AND PAYABLES
W. Scott Bias, President Pro-Tem, reconvened the Board of Equalization and Review at 10:00 a.m.
As the 10:00 appointment cancelled and the next appointment was at 11:00 a.m., the meeting was recessed at 10:01 a.m.
Nancy Cartmill, President, reconvened the Board of Equalization and Review at 11:00 a.m.
Robert L. Bailey, Commissioner, moved to approve corrections of appraisal
or assessment on real, personal, and business property, as provided by the
Assessor. W. Scott Bias,
Commissioner, seconded the motion and the vote was unanimous. Exhibit
(C)
10:00 A.M. CANCELLED
11:00 A.M. JAMIE
J. & AMY L. MORRIS, APPEARING
DISTRICT
–
2008
APPRAISED VALUE - $115,000
2009
APPRAISED VALUE - $134,000
VALUE
IN MS. MORRIS’S OPINION – DID NOT SEND IN
APPLICATION
Jamie and Amy Morris did not appear before the Board.
11:15 A.M. CARLETTA
MORGAN, APPEARING
DISTRICT
–
2008
APPRAISED VALUE - $294,100
2009
APPRAISED VALUE - $299,000
VALUE
IN MS. MORGAN’S OPINION - $275,000
Mr. Morgan appeared before the Board and gave them information on houses in his area that had been for sale and explained the inside of the houses also. Mr. Morgan stated he did not believe that the sale of one house in the area should be cause for his appraised value to raise.
BOARD OF EQUALIZATION AND REVIEW
MONDAY, FEBRUARY 9, 2009
PAGE NINE
Brent Williams, Assessor’s office, stated he did not use the single sale alone, the comparison method was also used. Mr. Williams further stated he could not go inside houses to appraise, as only the outside was appraised. Mr. William went on to say the wooded area around the Morgan property was appraised as wooded and not timber. Mr. Williams also stated the original appraised value was $328,000 and had been reduce to $299,000.
Nancy Cartmill, Commissioner, informed Mr. Morgan he would be notified by mail of the Board’s decision.
Robert L. Bailey, Commissioner, moved to approve to lower the appraised
value from $299,000 to $275,000, for the property of Carletta Morgan, located
The Board made the following motions regarding the BPS Printing property from the meeting on Thursday, February 5, 2009:
PROPERTY:
DISTRICT
– GIDEON, MAP – 20, PARCEL – 98.1
2008
APPRAISED VALUE - $3,164,000
2009
APPRAISED VALUE - $3,497,900
VALUE
IN THEIR OPINION - $600,000
FEB.
12, 2008 BOE LOWERED APPRAISED VALUE
TO $3,164,000
W. Scott Bias, Commissioner, moved to approve lowering the appraised value to the 2008 value of $3,164,000, for Parcel 98.1. Robert L. Bailey, Commissioner, seconded the motion and the vote was unanimous.
DISTRICT
– GIDEON, MAP – 20, PARCEL – 43
2008
APPRAISED VALUE - $631,800
2009
APPRAISED VALUE - $782,000
VALUE
IN THEIR OPINION - $475,000
FEB.
12, 2008 BOE – REMAINED AS ASSESSOR HAD IT
W. Scott Bias, Commissioner, moved to approve lowering the appraised value to the 2008 value of $631,800, for Parcel 43. Robert L. Bailey, Commissioner, seconded the motion and the vote was unanimous.
BOARD OF EQUALIZATION AND REVIEW
MONDAY, FEBRUARY 9, 2009
PAGE TEN
DISTRICT – GIDEON, MAP - 20, PARCEL – 45
2008
APPRAISED VALUE - $570,200
2009
APPRAISED VALUE - $651,900
VALUE
IN THEIR OPINION - $550,000
FEB.
12, 2008 BOE – REMAINED AS ASSESSOR HAD IT
W. Scott Bias, Commissioner, moved to approve lowering the appraised value to the 2008 value of $570,200, for Parcel 45. Robert L. Bailey, Commissioner, seconded the motion and the vote was unanimous.
DISTRICT
– GIDEON, MAP – 20, PARCEL – 91
2008
APPRAISED VALUE - $23,200
2009
APPRAISED VALUE - $126,300
VALUE
IN THEIR OPINION - $120,000
FEB. 12, 2008 BOE – REMAINED AS ASSESSOR HAD IT
W. Scott Bias, Commissioner, moved to approve lowering the appraised value from $126,300 to $120,000, for Parcel 91. Robert L. Bailey, Commissioner, seconded the motion and the vote was unanimous.
DISTRICT
– GIDEON, MAP – 20, PARCEL – 210
2008
APPRAISED VALUE - $2,400
2009
APPRAISED VALUE - $2,400
VALUE
IN THEIR OPINION - $2,200
FEB. 12, 2008 BOE – REMAINED AS ASSESSOR HAD IT
W. Scott Bias, Commissioner, moved to approve leaving the 2009 appraised value at $2,400, for Parcel 210. Robert L. Bailey, Commissioner, seconded the motion and the vote was unanimous.
Nancy Cartmill, President, recessed the meeting at 11:35 a.m., until Friday, February 13, 2009, at 10:00 a.m.
BOARD OF EQUALIZATION AND REVIEW
FRIDAY, FEBRUARY 13, 2009
PRESENT: NANCY
CARTMILL, PRESIDENT
ROBERT
L. BAILEY, COMMISSIONER
SHARON
ROSS, ASSISTANT
FOR
BILLABLES AND PAYABLES
ABSENT: W. SCOTT
BIAS, COMMISSIONER
BOARD OF EQUALIZATION AND REVIEW
FRIDAY, FEBRUARY 13, 2009
PAGE ELEVEN
Nancy Cartmill, President, reconvened the Board of Equalization and Review at 10:00 a.m.
APPROVE:
Robert L. Bailey, Commissioner, moved to approve corrections of appraisal
or assessment of real, personal, and business property, as provided by the
Assessor.
Cartmill, President, seconded the
motion and the vote was unanimous. Exhibit (D)
Robert L. Bailey, Commissioner,
requested the record show Commissioner Bias was ill.
10:00 A.M. GLENN
HARDEN, APPEARING
DISTRICT
– CITY OF
MAP
– 13, PARCEL – 11
2008
APPRAISED VALUE - $190,900
2009
APPRAISED VALUE - $282,400
VALUE
IN MR. HARDEN’S OPINION –
John Perry, Assessor’s Office, stated that the homes in the Barboursville area had not been visited in three years and was under valued, therefore, the appraised value had risen substantially. Mr. Perry went on to say the lots in that area were selling for $100,000 with homes selling for $200,000 to $300,000. Mr. Perry stated the houses were selling for $100.00 a square foot.
Robert L. Bailey, Commissioner, asked if the appraised values could be phased in. Mr. Perry stated they could not due to State Law.
Glenn Harden stated he believed the low income housing, behind his house, lowered the value of his property and his father’s property. Mr. Harden went on to say he was also speaking for his father, Dallas Harden, who was ill and could not attend the meeting.
Mr. Harden asked Mr. Perry if the property values would be raised next year and Mr. Perry answered he did not think they would.
Nancy Cartmill, President, asked Mr. Harden what he believed to be the value of his property and his father’s property. Mr. Harden answered he though the value of his property was $250,000 and the value of his father’s property $200,000.
Nancy Cartmill, President, informed Mr. Harden he would be notified by mail of the Board’s decision.
Robert L. Bailey, Commissioner, moved to lower the appraised value from
$282,400 to $250,000 for the property of Glenn Harden, located at
BOARD OF EQUALIZATION AND REVIEW
FRIDAY, FEBRUARY 13, 2009
PAGE TWELVE
10:15 A.M.
DISTRICT
– CITY OF
MAP
– 13, PARCEL – 6
2008
APPRAISED VALUE - $169,800
2009
APPRAISED VALUE - $267,300
VALUE
IN MR. HARDEN’S OPINION -
Robert L. Bailey, Commissioner, moved to lower the appraised value from
$267,300 to $240,000 for the property of
10:30 A.M. JUDY
EARLS, APPEARING
DISTRICT
– CITY OF
MAP
– 13, PARCEL – 6.1
2008
APPRAISED VALUE - $193,200
2009
APPRAISED VALUE - $300,100
VALUE
IN MS. EARLS OPINION -
Judy Earls stated that the appraised value of her property had risen 58% from last year. Mrs. Earls further stated she believed the low income housing near her property, hurt the value of her property. Mrs. Earls went on to say there had been no improvements to her property.
Nancy Cartmill, President, asked Mrs. Earls what she believed the value of her property was and Mrs. Earls replied $300,000.
John Perry, Assessor’s Office, stated the property in that area had not been visited in three years and the due to the sell of the lots and houses in the area caused the appraised value to rise. Mr. Perry further stated that the lot next to Mrs. Earls sold for $275,000.
Nancy Cartmill, Commissioner, informed Mrs. Earls she would be notified by mail of the Board’s decision.
Nancy Cartmill, President, moved to lower the appraised value from
$300,100 to $275,000 for the property of Judy Earls, located at
BOARD OF EQUALIZATION AND REVIEW
FRIDAY, FEBRUARY 13, 2009
PAGE THIRTEEN
10:45 A.M. JENNIFER
EARL, APPEARING
DISTRICT
– GIDEON, MAP – 73, PARCEL – 20
2008
APPRAISED VALUE - $197,700
2009
APPRAISED VALUE - $206,700
VALUE
IN MS. EARL’S OPINION –
Jennifer Earl did not appear before the Board.
11:00 A.M. CARL
CRABTREE, APPEARING
DISTRICT
– KYLE, MAP – 209, PARCEL – 428
2008
APPRAISED VALUE - $45,000
2009
APPRAISED VALUE - $45,000
VALUE
IN MR. CRABTREE’S OPINION – DID NOT SEND IN
APPLICATION
Carl Crabtree cancelled.
Nancy Cartmill, President, recessed the meeting at 10:55 a.m., until the next meeting on Tuesday, February 17, 2009 at 10:00 a.m.
BOARD OF EQUALIZATION AND REVIEW
TUESDAY, FEBRUARY 17, 2009
PRESENT: NANCY
CARTMILL, PRESIDENT
W.
SCOTT BIAS, COMMISSIONER
SHARON ROSS, ASSISTANT
FOR
BILLABLES AND PAYABLES
ABSENT: ROBERT L.
BAILEY, COMMISSIONER
Nancy Cartmill, President, reconvened the Board of Equalization and Review at 10:00 a.m.
APPROVE:
W. Scott Bias, Commissioner, moved to approve corrections of appraisal
or assessment on real, personal and business property, as provided by the
Assessor. Nancy Cartmill, President,
seconded the motion and the vote was unanimous.
Exhibit (E)
BOARD OF EQUALIZATION AND REVIEW
TUESDAY, FEBRUARY 17, 2009
PAGE FOURTEEN
10:00 A.M. DR.
TARA SHARMA, APPEARING
DISTRICT
– GIDEON, MAP – 75, PARCEL – 148
2008
APPRAISED VALUE - $634,700
2009
APPRAISED VALUE - $634,700
VALUE
IN DR. SHARMA’S OPINION – LESS THAN $570,000
2007 BOE – APPRAISED VALUE LOWERED TO $575,000
Brian Daniels, Assessor’s Office, stated that the 2009 appraised value was the same as the 2008 appraised value. Mr. Daniels further stated that the houses in the area were selling for $100.00 a square foot and Dr. Sharma’s home was appraised at $90.00 a square foot. Mr. Daniels went on to say the appraised value depended on the market value.
Dr. Sharma stated he had a letter from his real estate agent stating that the market value for his property would be between $550,000 to $575,000, due to a difficult real estate market.
Nancy Cartmill, President, informed Dr. Sharma that he would be notified by mail of the Board’s decision.
W. Scott Bias, Commissioner, moved to approve lowering the appraised
value from $634,700 to $605,000 for the property of Dr. Tara Sharma, located at
10:15 A.M. EILEEN
WATERS, APPEARING
DISTRICT
– GIDEON, MAP – 4, PARCEL – 1
2008
APPRAISED VALUE - $168,100
2009
APPRAISED VALUE - $238,500
VALUE IN MS. WATER’S OPINION - $250,000
Ms. Waters stated there was a
difference between
Brian Daniels, Assessor’s Office, stated that Ms. Waters’ property was a river front lot and the property in that area was valued at $100.00 a square foot.
Nancy Cartmill, President, informed Ms. Waters she would be notified by mail of the Board’s decision.
BOARD OF EQUALIZATION AND REVIEW
TUESDAY, FEBRUARY 17, 2009
PAGE FIFTEEN
W. Scott Bias, Commissioner, moved to approve leaving the 2009 appraised
value at $238,500, for the property of Eileen Waters, located at
10:30 A.M. JOHN
& AMBER HAID, APPEARING
PLEASANT
VALLEY ESTATES,
DISTRICT
– HUNT/GUY, MAP – 94, PARCEL – 8
(
2008
APPRAISED VALUE - $0.00
2009
APPRAISED VALUE - $183,600
VALUE
IN THE HAID’S OPINION – CANCELLED
10:45 A.M. WILLIAM
DONOHOE, APPEARING
106
WEDGEWOOD ESTATES, JOHN’S CREEK
DISTRICT
– GRANT, MAP – 5, PARCEL – 35
2008
APPRAISED VALUE - $379,600
2009
APPRAISED VALUE - $453,000
VALUE
IN MR. DONOHOE’S OPINION –
FAILED
TO FILE FARM REPORT FOR 2009
Mr. Donohoe stated he had been granted Farm Status for his property, due to the planting of trees. Mr. Donohoe further stated he had sold one lot and because of the sale, he lost his consolidation, therefore, his Farm Status was removed causing his appraised value to increase.
Brent Williams, Assessor’s Office, stated that all the properties were treated as one until the lot was sold which then removed the Farm Status. Mr. Williams went on to say if Mr. Donohoe would change his deed that would eliminate him losing Farm Status, if he sold another lot. Mr. Williams stated that Farm Status would be re-instated in 2010.
Nancy Cartmill, President, informed Mr. Donohoe he would be notified by mail of the Board’s decision.
W. Scott Bias, Commissioner, moved to approve lowering the appraised
value from $453,000 to $379,600, for William Donohoe’s property, located at 106
Wedgewood Estates, John’s Creek.
BOARD OF EQUALIZATION AND REVIEW
TUESDAY, FEBRUARY 17, 2009
PAGE SIXTEEN
11:00 A.M. MARK
GROVE, APPEARING FOR
CHATEAU
GROVE SENIOR LIVING
US
ROUTE 60, BARBOURSVILLE
DISTRICT
– BARBOURSVILLE, MAP – 9, PARCEL – 228
2008
APPRAISED VALUE - $654,300
2009
APPRAISED VALUE - $1,192,800
VALUE
IN MR. GROVE’S OPINION – $780,655
John Perry, Assessor’s Office, gave the Board the appraised values of Wyngate, Midland Meadows and Morris Memorial and stated that Chateau Grove was still priced below the other care homes. Mr. Perry further stated that Chateau Grove had been under-valued, therefore causing the increase in the appraised value.
Mr. Grove stated that his facility was different, smaller and older than the other facilities Mr. Perry had described. Mr. Grove further stated his facility was losing money.
Nancy Cartmill, President, informed Mr. Grove he would be notified by mail of the Board’s decision.
Nancy Cartmill, President, moved to approve leaving the 2009 appraised
value of $1,192,800, for the property of Mark Grove, Chateau Grove Senior
Living, located
11:15 A.M. JOYCE
3238A
HOWELL’S
DISTRICT
– GRANT, MAP – 12, PARCEL – 4
2008
APPRAISED VALUE - $69,300
2009
APPRAISED VALUE - $81,900
VALUE
IN MS. MCKINNEY’S OPINION - $61,700
Brent Williams, Assessor’s Office, stated the appraised value was done with the market value approach and gave information on three properties that were comparable to Ms. McKinney’s property.
Ms. McKinney stated she did not believe the value of her property had increased that much and that there had been no improvements to her property.
Nancy Cartmill, President, informed Ms. McKinney she would be notified by mail of the Board’s decision.
W. Scott Bias, Commissioner, moved to approve lowering the appraised
value from $81,900 to $75,000, for the property of Joyce McKinney, located at
3238A Howells’s
BOARD OF EQUALIZATION AND REVIEW
TUESDAY, FEBRUARY 17, 2009
PAGE SEVENTEEN
11:30 A.M. PAUL
GILLETTE, APPEARING
DISTRICT
– GIDEON, MAP – 3, PARCEL – 91
2008
APPRAISED VALUE - $120,600
2009
APPRAISED VALUE - $134,400
VALUE
IN MR. GILLETTE’S OPINION –
Mr. Gillette did not appear.
11:45 A.M. GEORGE
NATHAN PARSONS, APPEARING
10499
LITTLE
DISTRICT
–
2008 APPRAISED VALUE - $163,600
2009
APPRAISED VALUE - $196,500
VALUE
IN MR. PARSON’S OPINION –
7/30/07
PAID $210,000
Mr. Parsons did not appear.
Nancy Cartmill, President, recessed the meeting at 12:00 noon.
Nancy Cartmill, President, reconvened the Board of Equalization and Review at 1:00 p.m.
1:00 P.M. LARRY
ELLIS, APPEARING FOR:
HOUSING
DEVELOPMENT CORPORATION
HAMLETS
LP
DISTRICT
– GUYANDOTTE, MAP – 4, PARCEL – 1.2
2008
APPRAISED VALUE - $3,015,000
2009
APPRAISED VALUE - $2,955,300
VALUE
IN MR. ELLIS’ OPINION:
(REQUEST
PROPERTY BE APPRAISED ON THE INCOME VALUE
APPROACH VERSUS THE MARKET VALUE APPROACH)
PARKS
LIMITED PARTNERSHIP LIMITED (PARKVIEW LP)
DISTRICT
– KYLE, MAP – 55, PARCEL - 346
2008
APPRAISED VALUE - $2,952,100
2009
APPRAISED VALUE - $2,892,400
VALUE
IN MR. ELLIS’ OPINION:
(REQUEST
PROPERTY BE APPRAISED ON THE INCOME VALUE APPROACH VERSUS THE MARKET VALUE
APPROACH)
BOARD OF EQUALIZATION AND REVIEW
TUESDAY, FEBRUARY 17, 2009
PAGE EIGHTEEN
LARRY
ELLIS-HOUSING DEVELOPMENT CORPORATION
PINE
HAVEN LIMITED PARTNERSHIP
DISTRICT
– CITY OF
2008
APPRAISED VALUE - $2,017,000
2009
APPRAISED VALUE - $2,091,500
VALUE
IN MR. ELLIS’ OPINION:
(REQUEST PROPERTY BE APPRAISED ON THE
INCOME VALUE
APPROACH
VERSUS THE MARKET VALUE APPROACH)
Mr. Ellis informed the Board that David Bunch, Realtor, and Mr. Broadwater, Attorney, would speak on behalf of the Hamlets, Parks Limited and Pine Haven property.
Mr. Bunch passed out information to the Board and requested the information, along with his letter, be made exhibits #1 through #7.
Mr. Bunch stated the Hamlets, Parks Limited and Pine Haven were developed under the Low Income Housing Tax Credit Program. Mr. Bunch went over the income of all three properties.
Mr. Bunch stated there were three approaches that could be used for the appraised value of property and they are the cost approach, the sales approach and the income approach. Mr. Bunch further stated he believed the income approach was the most applicable approach to use instead of the market value.
Steven Broadwater, Attorney, presented information for exhibits. Mr. Broadwater stated the three properties should be appraised on the income approach, but if the cost approach was used then you should have Economic Obsolesce, due to the restricted rents.
John Perry, Assessor’s Office,
stated this property was appraised like every other property in
Mr. Broadwater asked Mr. Perry if Economic Obsolesce was deducted from the properties. Mr. Perry replied that only physical depreciation was deducted, as there would be no reason for Economic Obsolesce.
Nancy Cartmill, President, informed Mr. Bunch and Mr. Broadwater they would be notified by mail of the Board’s decision.
W. Scott Bias, Commissioner, moved to approve leaving the 2009 appraised value, as set by the Assessor using the same method as used for everyone else in the county at $2,955,300, for the Hamlets LP, located at 112 Hamlet Lane, Huntington, Guyandotte, District, Map 4 and Parcel 1.2. Nancy Cartmill, President, seconded the motion and the vote was unanimous.
BOARD OF EQUALIZATION AND REVIEW
TUESDAY, FEBRUARY 17, 2009
PAGE NINETEEN
W. Scott Bias, Commissioner, moved to approve leaving the 2009 appraised value, as set by the Assessor using the same method as used for everyone else in the county at $2,892,400, for Parks Limited Partnership Limited, located at 100 Parks Circle, Huntington, Kyle District, Map 55 and Parcel 346. Nancy Cartmill, President, seconded the motion and the vote was unanimous.
W. Scott Bias, Commissioner, moved to approve leaving the 2009 appraised
value, as set by the Assessor using the same method as used for everyone else
in the county at $2,091,500, for Pine Haven Limited Partnership, located at 100
Pine Drive, Milton, City of Milton District, Map 10 and Parcel 1.1. Nancy Cartmill, President, seconded the
motion and the vote was unanimous.
1:15 P.M. STEVEN
BROADWATER, APPEARING FOR:
VICTORY
PLACE LLC
6330
ROUTE 60 EAST, BARBOURSVILLE
DISTRICT
– BARBOURSVILLE, MAP – 8J, PARCEL – 294.1
2008
APPRAISED VALUE - $2,988,400
2009
APPRAISED VALUE - $2,930,400
VALUE
IN MR. BROADWATER’S OPINION - :
(PROPERTY
SHOULD BE VALUED ONLY WITH THE INCOME
APPROACH,
USING RESTRICTED RENTS)
Steven Broadwater, Attorney, requested several items of information be made exhibits #1 through # 5.
Nicklas
McConahy, Certified Appraiser, stated he believed the income approach should be
used for this property, due to the restricted rent.
John Perry, Assessor’s Office, again
referred to the Hancock County Court decision, which shows the cost approach as
the correct procedure. Mr. Perry went on to say this property was appraised no
differently than any other property in
Nancy Cartmill, President, informed Mr. McConahy and Mr. Broadwater they would be notified by mail of the Board’s decision.
W. Scott Bias, Commissioner, moved to approve leaving the 2009 appraised value as set by the Assessor using the same method as used for everyone else in the county at $2,930,400, for Victory Place LLC, located 6330 Route 60 East, Barboursville, Barboursville District, Map 8J and Parcel 294.1. Nancy Cartmill, President, seconded the motion and the vote was unanimous.
BOARD OF EQUALIZATION AND REVIEW
TUESDAY, FEBRUARY 17, 2009
PAGE TWENTY
1:30 P.M. ERIC
SMITH, APPEARING FOR:
POSSUM
HOLLOW ENTERPRISES LLC SADDLE CREEK
DISTRICT
– GRANT, MAP – 2, PARCEL – 19 –
2008
APPRAISED VALUE - $52,800
2009
APPRAISED VALUE - $52,800
VALUE
IN MR. SMITH’S OPINION - $30,000
POSSUM
HOLLOW ENTERPRISES
DISTRICT – GRANT – MAP – 2, PARCEL –
20 –
2008
APPRAISED VALUE - $62,700
2009
APPRAISED VALUE - $62,700
VALUE
IN MR. SMITH’S OPINION - $30,000
DISTRICT
– GRANT, MAP – 2, PARCEL – 23 –
2008
APPRAISED VALUE - $61,400
2009
APPRAISED VALUE - $61,400
VALUE
IN MR. SMITH’S OPINION - $30,000
DISTRICT
– GRANT, MAP - 2, PARCEL – 24 –
2008
APPRAISED VALUE - $67,800
2009
APPRAISED VALUE - $67,800
VALUE
IN MR. SMITH’S OPINION - $30,000
DISTRICT
– GRANT, MAP – 2, PARCEL – 25 –
2008
APPRAISED VALUE - $64,200
2009
APPRAISED VALUE - $64,200
VALUE
IN MR. SMITH’S OPINION - $30,000
DISTRICT
– GRANT, MAP – 2, PARCEL – 26 –
2008
APPRAISED VALUE - $61,800
2009
APPRAISED VALUE - $61,800
VALUE
IN MR. SMITH’S OPINION - $30,000
DISTRICT
– GRANT, MAP – 2, PARCEL – 27 –
2008
APPRAISED VALUE - $60,000
2009
APPRAISED VALUE - $60,000
VALUE
IN MR. SMITH’S OPINION - $30,000
DISTRICT
– GRANT, MAP – 2, PARCEL – 31 –
2008
APPRAISED VALUE - $67,900
2009
APPRAISED VALUE - $67,900
VALUE
IN MR. SMITH’S OPINION - $30,000
BOARD OF EQUALIZATION AND REVIEW
TUESDAY, FEBRUARY 17, 2009
PAGE TWENTY-ONE
DISTRICT
– GRANT, MAP – 2, PARCEL – 32 –
2008
APPRAISED VALUE - $68,600
2009
APPRAISED VALUE - $68,600
VALUE
IN MR. SMITH’S OPINION - $30,000
DISTRICT
– GRANT, MAP – 2, PARCEL – 33 –
2008
APPRAISED VALUE - $62,800
2009
APPRAISED VALUE - $62,800
VALUE
IN MR. SMITH’S OPINION - $30,000
POSSUM
HOLLOW ENTERPRISES
DISTRICT
– GRANT, MAP – 2, PARCEL – 35 –
2008
APPRAISED VALUE - $60,000
2009
APPRAISED VALUE - $60,000
VALUE
IN MR. SMITH’S OPINION - $30,000
DISTRICT
– GRANT, MAP – 2, PARCEL – 36 –
2008
APPRAISED VALUE - $64,600
2009
APPRAISED VALUE - $64,600
VALUE
IN MR. SMITH’S OPINION - $30,000
Mr. Smith stated that Steve Greer, II, Attorney, and Albert Mays, Accountant, for Possum Hollow Enterprises, would speak on his behalf.
Mr. Mays asked how the appraised value was determined.
Brent Williams, Assessor’s
Office, stated the appraised value was based on the sales comparison method
since the lots were vacant. Mr. Williams
further stated that the sale of the lots in
Mr. Greer passed out information regarding the state tax code to the Board regarding unsold lots. Mr. Greer stated he believed that by law, this would reduce the appraised value.
Mr. Williams stated that the state code referred only to lots without infrastructure and Mr. Smith’s lots had infrastructure.
Nancy Cartmill, President, informed Mr. Smith he would be notified by mail of the Board’s decision.
W. Scott Bias, Commissioner, moved to approve lowering the appraised
value from $52,800 to $50,000, for the property of Eric Smith,
BOARD OF EQUALIZATION AND REVIEW
TUESDAY, FEBRUARY 17, 2009
PAGE TWENTY-TWO
W. Scott Bias, Commissioner, moved to approve lowering the appraised
value from $62,700 to $60,000, for the property of Eric Smith,
W. Scott Bias, Commissioner, moved to approve lowering the appraised value
from $61,400 to $60,000, for the property of Eric Smith,
W. Scott Bias, Commissioner, moved to approve lowering the appraised
value from $67,800 to $65,000, for the property of Eric Smith,
W. Scott Bias, Commissioner, moved to approve lowering the appraised
value from $64,200 to $62,000, for the property of Eric Smith,
W. Scott Bias, Commissioner, moved to approve lowering the appraised
value from $61,800 to $60,000, for the property of Eric Smith,
W. Scott Bias, Commissioner, moved to approve lowering the appraised
value from $60,000 to $58,000, for the property of Eric Smith,
W. Scott Bias, Commissioner, moved to approve lowering the appraised
value from $67,900 to $65,000, for the property of Eric Smith,
W. Scott Bias, Commissioner, moved to approve lowering the appraised
value from $68,600 to $66,000, for the property of Eric Smith,
W. Scott Bias, Commissioner, moved to approve lowering the appraised
value from $62,800 to $60,000, for the property of Eric Smith,
W. Scott Bias, Commissioner, moved to approve lowering the appraised
value from $60,000 to $58,000, for the property of Eric Smith,
W. Scott Bias, Commissioner, moved to approve lowering the appraised
value from $64,600 to $62,000, for the property of Eric Smith,
BOARD OF EQUALIZATION AND REVIEW
TUESDAY, FEBRUARY 17, 2009
PAGE TWENTY-THREE
2:00 P.M. JENNIFER
IVANELLI, APPEARING FOR:
BREOF
BNK
DISTRICT
– GIDEON, MAP – 18, PARCEL -208
2008
APPRAISED VALUE - $4,072,800
2009
APPRAISED VALUE - $4,045,600
VALUE
IN MS. IVANELLI’S OPINION - $1,550,000
William Bresnahan, Attorney, stated he believed the income approach should have been used instead of the cost approach, due to the building not having full occupancy, therefore he was requesting a reduction in the appraised amount.
Mr. Bresnahan passed out information and requested the information be made exhibits #1 through #2.
JD Adkins, Assessor’s Office, stated the cost approach method was used for this property which included the cost for replacement, depreciation and the selling cost if the building would be sold today.
Mr. Bresnahan stated he did not disagree with the value, only the approach, as it was unrealistic.
Mr. Adkins requested the Hancock County Court ruling be admitted as an exhibit, showing the Assessor’s Office used the correct procedure. Exhibit #1
Nancy Cartmill, President,
informed Mr. Bresnahan he would be notified by mail of the Board’s decision.
Nancy Cartmill, President, moved to approve leaving the 2009 appraised value of $4,045,600 for BREOF BNK Midwest LLC (Chase Bank), located at 1000 5th Avenue, Huntington, Gideon District, Map 18 and Parcel 208. W. Scott Bias, Commissioner, seconded the motion and the vote was unanimous.
2:15 P.M. EDSEL
ROLLYSON, APPEARING
WIGGINS
CENTRAL CITY, INC.
DISTRICT
– GIDEON, MAP – 18, PARCEL 0163
2008
APPRAISED VALUE - $247,200
2009
APPRAISED VALUE - $246,700
VALUE
IN MR. ROLLYSON’S OPINION - $350,000
Mr. Rollyson stated he did not disagree with the appraised value, however, he was not making any money and had to put money in the business every month to keep it going. Mr. Rollyson went on to say he was requesting tax relief for one year in hopes next year business would be better.
BOARD OF EQUALIZATION AND REVIEW
TUESDAY, FEBRUARY 17, 2009
PAGE TWENTY-FOUR
John Perry, Assessor’s Office, stated he had to appraise it for what it would sell for and the appraisal was less then what Mr. Rollyson believed it was worth.
Nancy Cartmill, President, informed Mr. Rollyson he would be notified by mail of the Board’s decision.
W. Scott Bias, Commissioner, moved to approve leaving the 2009 appraised
value at $246,700, for the property of Edsel Rollyson, located at
2:30 P.M. CANCELLED
2:45 P.M. PEGGY
NEAL, APPEARING
439A
MAP
– 7, PARCEL – 289
2008
APPRAISED VALUE - $69,800
2009
APPRAISED VALUE - $86,300
VALUE
IN MS. NEAL’S OPINION – DID NOT GIVE VALUE
Ms. Neal stated she believed the
appraised value was too high and she also believed the house next door lowered
the value of her house.
John Perry, Assessor’s Office, stated the houses across the street from Ms. Neal were $200,000 to $300,000 homes.
President Cartmill asked Ms. Neal if she had made improvements to her property and she replied she had.
Nancy Cartmill, President, informed Ms. Neal she would be notified by mail of the Board’s decision.
Nancy Cartmill, President, moved to leave the 2009 appraised value of
$86,300, for the property of Peggy Neal, located at 439A
BOARD OF EQUALIZATION AND REVIEW
TUESDAY, FEBRUARY 17, 2009
PAGE TWENTY-FIVE
3:00 P.M. GABRIELE
DISTRICT
– GIDEON, MAP – 61, PARCEL – 533
2008
APPRAISED VALUE - $54,300
2009
APPRAISED VALUE - $58,800
VALUE
IN MS. MOORE’S OPINION - $52,000
Ms. Moore stated she believed her
appraised value was too high because her property abuts Four Pole Creek which
floods her basement and property. Ms.
Moore further stated that the houses near her were not selling and she did not believe
she could sell her property for the appraised value.
Brian Daniels, Assessor’s Office,
stated Ms. Moore’s property was in the
Nancy Cartmill, President, informed Ms. Moore she would be notified by mail of the Board’s decision.
W. Scott Bias, Commissioner, moved to approve lowering the appraised
value from $58,800, to the 2008 appraised value of $54,300, for the property of
Gabriele Moore, located at
There being no further business before the Board of Equalization and Review, the meeting was adjourned Sine Die, at 3:05 p.m.
_______________________________________
PRESIDENT,
KSC:ar