2025_12_17 BOER Minutes - Laserfiche WebLink

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Docusign Envelope ID:3B2177F4-4DF3-4FD7-AOD9-5096CO12E2CD Made the motion Shannon Julian Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner Appellant(if different)Shannon D Serre Property Address 1 #2 Clem Johnson I Parcel ID or Abstract 19862182599 Statement of Appeal: Request reduction in value based on a comparable that sold prior to January 1, 2025. Current Assessed Value $192,900 County Opinion $144,700 Time of Hearin 2:53 PM Appellant Opinion $56,500 County Representative Jimmy Milliken Board Decision $144,700 Evidence submitted by the appellant: • Submitted comparable that sold prior to January 1,2025. Evidence submitted by the county representative: • Subject Property Overview: The subject property is Lot#2 CLEM JOHNSON, located in NBC 7007, which carries a base AC-9 land rate of$70,000 per acre. The parcel consists of 5.06 acres of vacant land. • Review of Submitted Comparables: County staff reviewed the comparables submitted by the appellant. The first four sales are located in different Neighborhood Codes (NBCs), each with their own base land rates and adjustment factors: o NBC 6012—$70,000 base rate; 8.18 acres with a—10%land adjustment. o NBC 7041 —$90,000 base rate; 10.54 acres with a—15% land adjustment. o NBC 4009—$76,000 base rate; unqualified sale, considered below market value/related-party, and therefore not reliable for valuation. o NBC 7960—$105,000 base rate; 8.3 acres with a—30%land adjustment. o NBC 7007—$70,000 base rate within the subject's neighborhood; 20.58 acres with a— 35%land adjustment. • Due to varying NBCs, land rates, and conditions,these sales have limited comparability to the subject parcel. • County Review and Recommendation: Given the limited number of sales in NBC 7007, staff evaluated the subject's physical characteristics, including access limitations and stream buffers, both of which restrict usability and influence market value. • To better account for these constraints,the County recommends increasing the land adjustment from—20%to—40%. Applying this revised adjustment results in a new land value of$144,700, equivalent to $28,596.84 per acre. • Conclusion: Based on the analysis and neighborhood-supported data,the County recommends adjusting the assessed value to$144,700 for the 2025 assessment. • Map • GIS Map • Current Property Record Card • Proposed Property Record Card