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From YouTube: Board of Equalization Hearing - May 24, 2022
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A
The
arlington
county
board
of
equalization
hearings.
We
have
seven
cases
on
the
agenda
this
morning.
The
first
case
is
rpc15039016.
The
property
is
located
at
1610
kirkwood
road,
and
we
have
mr
lars
libellier
here
to
speak
on
behalf
of
the
owner.
Mr
liebler,
you
can
tell
take
eight
minutes
and
tell
us
about
this
property.
Sir.
B
B
I
assume
you've
read
the
materials
that
we
had
submitted,
that
included
a
summary
of
the
property
and
an
identification
of
some
potential
comps,
I'm
not
a
real
estate
professional.
So
I
really
can't
speak
to
the
the
comps
issue,
but
I
can
certainly
tell
you
about
this
property,
which
is
is
quite
unique.
B
B
You
probably
have
seen
his
signs
everywhere,
he's
a
very
effective,
a
marketing
individual.
I
believe
the
property
came
up
for
list
sometime
mid-september
of
2021.,
we
drove
by
it
and
one
time
my
wife
and
I
and
we
looked
at
it.
It
looks
like
a
little
sort
of
bungalow
and
it
looked
cute
and
we
sort
of
discounted
it
because
of
of
its
size,
but
david
cabo
had
a
an
open
house.
B
I
think
it
was
in
late
september.
We
did
go
to
it
and
it's
it's
a
very
cute
house
and
we
became
interested
in
it
during
the
time
of
the
opening
house
open
house.
We
did
see
at
least
three
or
four
other
people
come
in.
B
B
Two
of
the
people,
you
know,
walk
very
efficiently
around
the
outside
of
the
property
they
weren't
interested
in
any
of
the
details
of
the
inside
of
the
property
and
quickly
left
with.
I
don't
even
think
they
spoke
to
david
cabo
at
all
which-
and
I
think
that's
the
point
I
want
to
make
here.
It's
probably
not
evident
from
some
of
the
things
that
we
submitted
to.
B
You
is
that
the
way
the
property
is
set
up,
it's
really
tucked
in
right
behind
the
arlington
folk
science
focus
school,
there's
an
elevated
walkway
that
runs
up
the
side
of
it
and
the
elevation
of
the
property,
I
think,
is
the
one
thing
that
really
hasn't
shown
up
in
the
evaluation
of
this
value.
B
B
It
looks
pretty,
but
unless
you
just,
you
literally,
cannot
use
the
backyard
at
all
because
it
is
so
steep
and
so
graded.
That's
why
there's
a
deck
on
the
back?
That's
really
the
only
outdoor
usable
space!
Honestly
you
just
I
you
know
sort
of
jokingly
to
other
people.
You
you
couldn't
play
cornhole
in
the
backyard
because
it
is
so
steep
and
graded.
B
So
I
think
you
know
that
when
you're
evaluating
something
and
saying
okay,
it's
you
know,
the
land
is
a
significant
or
you
know
component
and
the
value
that
that
really
is,
you
know,
reduces
the
value
on
it.
I
think
that
builders,
who
were
trying
to
make
a
decision
about
whether
to
purchase
this
property
and
buy
it
in
my
estimation,
rejected
it,
because
there's
so
much
excavation,
you
would
have
to
do
to
try
to
build
something
into
the
hill
and
then
there
would
be
no.
There
would
be
no
land
yard
at
all.
B
So
I
think
that's
a
point
to
emphasize
that
doesn't
really
show
up
on
on
the
papers
that
you
have
before
you.
Second
of
all,
somewhat
related
to
that
is.
I
think
the
appraiser
in
this
materials
have
mentioned
that
the
walkway
that
comes
up
from
kirk
would
go
up
to
the
school
is
no
different
really
than
a
sidewalk
on
a
corner
lot.
B
B
The
angle
upon
which
you
look
down
into
the
property
in
the
back
deck
is
extremely
elevated.
There's
no
amount
of
fencing
or
protective
screening
that
you
could
apply
to
the
property
that
would
actually
give
you
any
privacy
in
the
backyard
or
the
back
deck
at
all.
So
you
know,
frankly,
you
know
we're
pretty
social.
We
enjoy
being
out
there
and
saying
hi
to
the
kids
as
they
walk
by,
but
that's
really
not
for
everybody,
and
if
you
wanted
any
privacy
at
all,
this
isn't
the
backyard
property
that
that's
your
dream
property.
B
I
think
that
should
be
taken
into
serious
consideration
on
on
value
as
well
final
point,
I
think
we
just
emphasize
again.
There
was
to
our
knowledge.
There
were
several
bidders.
We
were
instructed,
as
we
put
together
an
offer
on
it,
that
there
were
going
to
be
multiple
bidders
and
they
were
going
to
be
opened
on
a
particular
day.
I
think
it
was
the
tuesday
sometime
in
october
or
early
october,
and
and
in
fact
there
were
multiple
bits,
so
it
was
a
completely
arm's
length
transaction.
B
We
had
no
prior
relationship
with
david
cabo.
We
had
no
prior
relationship
with
the
owners
of
this
property,
so
there
was
nothing
that
placed
us
in
any
sort
of
a
preferred
position
to
receive
this
for
less
than
four
fair
market
value.
It
was
publicly
advertised
a
lot
of
people
came
by
to
look
at
it.
B
Nonetheless,
our
our
8
30
offer
was
the
one
that
was
the
fair
market
value.
I
don't
you
know,
think
that
there's
any
other
way
to
evaluate
it.
When
you
have
an
open
market,
everybody
can
see
the
property.
It's
easy
to
see
the
whole
thing,
there's
nothing
hidden
and
our
bid
of
830
was
the
one
that
won
it.
I
think
that's
the
fair
market
value
on
it.
There
weren't
any
concessions
or
unique
aspects
to
the
contract.
That
would
have
changed
that
value
there
weren't
any
closing
costs,
transfers
back
and
forth.
B
8
30
was
what
it
was,
and
I
think
that
that
evidence
indicates
that
that
is
is
what
that
assessment
should
be
happy
to
answer
any
questions
that
you
have
on
that
and
thank
you
very
much
for
the
time.
C
Good
morning
board,
this
is
a
one
and
a
half
story:
single
family
home,
three
bedrooms,
two
bathrooms
no
basement.
We
have
it
as
124
square
feet
above
ground
square
footage.
The
property
is
on
kirkwood
road,
so
it
does
receive
a
negative
five
percent
adjustment
on
the
land
and
the
improvement.
The
subject
properties
neighborhood
increased
12.9
percent
from
sales
that
occurred
during
the
analysis
period.
C
C
There
have
been
some
updates
to
it,
but
it's
still
a
smaller
house,
so
we
kept
it
at
average
plus
for
the
quality.
The
department
looked
at
this
case
from
several
ways
as
the
opponent,
as
mr
lieber
brought
up
the
issue
of
the
path
adjacent
to
the
property
impacting
privacy.
C
Again,
you
know
it's
hard
to
just
differentiate
some
of
these
privacy
concerns
from
what
would
be
a
corner
lot
where
you
could
look
into
the
backyard
or
other
similarly
situated
sites
that
had
visibility
into
the
backer
side
yards.
We
usually
don't
see
a
lot
of
evidence
for
these
impacting
values.
C
Likewise,
the
location
near
the
school,
we
looked
at
properties
adjacent
to
nearby
washington,
lee
high
school,
that
has
much
higher
traffic
and
activity,
and
we
didn't
see
any
indications
of
needing
adjustments
on
those
properties
on
those
recent
sales.
This
is
a
small
neighborhood,
probably
one
of
the
smallest
single
family
neighborhoods,
so
there's
only
120
parcels,
but
there
were
some
land
sales
over
the
past
few
years.
C
They
indicate
higher
values
than
even
the
total
sales
price
of
the
property,
so
we
saw
land
sales
of
900
000
a
million
and
then
about
860..
We
also
looked
at
the
lot
size.
It
is
below
the
necessary
zoning
requirements
for
the
neighborhood,
so
it's
at
five
thousand
and
two
square
feet
compared
to
r6,
which
would
require
six
thousand
square
feet.
C
However,
we
also
did
look
at
nearby
neighborhood
5060
506051,
which
has
the
same
same
zoning
requirements,
and
we
still
saw
below
6000
square
feet,
land
sales
that
sold
in
excess
of
a
million
dollars.
We
do
acknowledge
the
the
low
sales
price
for
the
appellants
property.
It's
just
one
data
point:
we
have
other
data
points
that
pull
us.
You
know
above
that
valuation,
but
so,
for
those
reasons
we
laid
out,
the
county
recommends
a
confirmation
of
the
2022
assessment
at
909
100..
Thank
you.
D
Okay,
mr
hoffman
yeah
to
the
appellant
I
mean
when
I
when
I
see
that
property
I've
walked
by
many
times
and
and
the
one
thing
that
always
struck
me
is
kind
of
like
that.
Basement's
got
to
be
flooded
just
looking
at
the
grade,
the
way
everything
kind
of
I
mean
it
comes
down
sharp
right
under
the
deck
and
right
into
the
basement,
and
so
I'm
just
wondering
from
you
know
the
the
open
house
and
the
walkthrough
was
there.
Was
there
evidence
of
anything
like
that?
D
B
Well,
I
mean,
I
think,
you're
correct,
and
I'm
glad
that
you
took
a
look
at.
It
is
a
significant
retaining
wall
that
sort
of
comes
up
and
then
there's
a
space
on
the
retaining
wall.
That's
clearly
carved
out,
and
then
it
gives
you
about
six
or
eight
feet
before
the
actual
house
starts.
So
I
mean
that
whole
lower
level
is
really
below
grade,
even
though
it's
part
of
the
first
part
of
the
house,
I
did
crawl
around
under
that
basement.
It's
it's.
B
You
know
it's
not
a
basement,
it's
a
crawl
space,
and
so
you
can
just
barely
crawl
under
there
yeah
honestly,
I
mean
I'm
not
staying
up
at
night
about
it,
but
I
am
concerned
about
it
just
a
normal
observation.
As
you
say,
all
that
comes
right
down
onto
the
back
area
right
there.
B
At
this
point
we
haven't
owned
it
long
enough
to
know
whether
there's
going
to
be
significant
flooding,
but
I
think
that
it
is
a
concern.
There
certainly
has
been
some
work
that
has
been
done
in
that
crawl
space
with
a
permeable
membrane
of
some
sort.
So
it
indicates
that
it
has
at
some
point
been
a
prior
issue,
whether
the
work
that
they've
done
has
resolved
it
entirely.
B
A
E
C
Sure
sure
so
we
are
acknowledging
the
the
sales
price
that
the
appellants
paid
for
the
property.
It
will
be
included
in
our
2023
sales.
Analyst
for
the
neighborhood
hopefully
bring
some
of
those
values
down
next
year,
but
we
have
a
lot
of
other
data
points,
including
land
sales
and
other
properties
that
sold
in
the
neighborhood
that
we
think
bring
the
value
up
above
what
the
sales
price
was.
So
again,
we
recommend
the
confirmation
at
909
100..
Thank
you.
B
Right
thanks
for
the
consideration
on
it,
it's
it
is,
it
is
a
cute
little
house
and
we
love
it,
but
it's
very
unique
and
I
just
think
the
fact
that
all
the
builders
who
are
are
tearing
down
little
bungalow
houses
like
this
and
building
something.
That's
you
know
a
two
million
dollar
house.
The
fact
that
they
walked
on
this
one
is
a
pretty
significant
indication
that
that
the
the
purchase
price
is
the
actual
value,
there's
just
no
other
indications
from
the
way
the
property
was
marketed.
B
It
was
available
for
a
period
of
time.
Everybody
saw
it
and
a
lot
of
people
were
interested
in
it
that
when
you
had
a
competitive
bidding
situation,
we.
F
B
Escalation
clause
in
it
too,
so
you
know
whoever
bid
in
there
wasn't
as
though
they
chose
us
because
we're
nice
people,
we
had
an
escalation
clause
in
the
contract.
That
said,
we'll
pay
5
000
more
than
whatever
the
other
highest
bid
is.
So
I
think
it's
a
really
fair
indication
of
what
the
true
value
is.
Thanks
very
much
here
for
your
consideration.
G
I
was
completely
on
board
with
the
the
department's
analysis
all
the
way
through.
Clearly,
the
the
overwhelming
value
of
this
property
is
in
the
land.
The
lands
do
that
neighborhood's
doing
fair.
That
region
of
the
county
is
doing
very,
very
well.
Land
prices
are
going
up,
developers
are
looking
for
tear
downs,
everything,
that's
also
consistent
with
what
the
appellate
discussed,
so
it
all
seemed
completely
reasonable
to
me
until
I
thought
about
the
buildability
of
this
particular
lot
now
the
department
talked
about
other
lots,
similar
size,
disadvantaged
zoning
like
this
one.
G
You
know
under
6
000
square
feet
and
r6
zoning
parcel,
but
I
I
don't
know
if
they
weren't
as
buildable,
but
this
one
slopes
up
and
the
front
slopes
down
in
the
back.
I
don't
want
to
get
into
the
privacy
issues,
that's
different
and
I
I
I'm
I'm
not
sure
that
it
should
the
land
in
this
case
shouldn't
be
decreased
by
another
five
percent.
Now
I
forget
the
term,
but
you
know
nuisance
charge
lack
of
buildability
charge
in
this
one
case.
G
This
is
the
one
that's
in
front
of
us,
so
this
one
we
should
pay
attention
to.
So
I
I
throw
that
out
and
and
and
reduce
it
for
an
additional
five
percent,
the
land
value
only.
H
Yes,
good
morning,
one
of
the
things
that
we
have
to
and
we've
always
considered
in
the
past,
also
is
that
you
know
we
really
can't
start
thinking
on
what
may
be
done
with
the
property
as
far
as
buildability
you
know,
we
can't
really
assess
or
put
a
value
on
whether
it's
going
to
be
torn
down,
build
up
again
or
add
it.
You
know
we
have
to
assess
it
based
on
what
it
is
now
and
like
we
know.
The
vertical
proof
is
on
the
owners
and
I
don't
think
they
provided
enough
information.
H
In
my
opinion,
to
be
able
to
make
a
change.
I
think
the
comparables
that
they
provided
are
just
way
off.
You
know
it's
a
totally
different
area.
I
don't
think
it
compares
to
this
neighborhood
and
as
far
as
the
issue
of
the
water
that
greg
brought
up,
I
don't
see
anything
in
the
listing
or
even
from
the
appellant
that
was
brought
up.
You
know,
being
a
consideration.
H
I
looked
at
all
the
pictures.
It
doesn't
seem,
like
anything,
was
of
a
concern,
even
under
the
you
know,
the
pictures
under
the
deck.
You
know
the
compressor
for
the
air.
Is
there
and
I
think
if
there
was
any
water
issues,
maybe
it
would
have
been
raised
up
a
little
bit,
so
I'm
not
really
inclined
to
make
any
adjustments
or
changes
based
on
that,
so
based
on
all
that,
I'm
I'm
fine
with
the
assessment.
The
way
it
is.
A
Okay,
I
I
agree
with
mr
matskin
and
I
agree
with
some
of
the
things
that
mr
penaranda
said.
You
know
the
only
thing
I'm
struggling
is
this
was
an
open
market
sale.
There
was
multiple
bids.
A
You
know,
I
think
the
purchase
price
in
november
is
a
relevant
point
here,
especially
when
I
hear
the
county
say
well.
This
will
be
used
next
year
and
probably
will
lower
the
values
which
you
know.
Maybe
the
12
increase
for
the
neighborhood
was
high
for
this
year,
based
on
what
we
know,
but
I
think
the
830
is
a
pretty
good
piece
of
information
to
have
and
I
think
it
does
warrant
some
consideration,
but
I
don't
we'll
see
what
the
other
folks
say.
D
Hoffman,
oh
yeah,
I
have
my
hand
up,
but
I
agree
with
that.
I
don't
really
see
the
harm
in
going
to
the
sale
price
on
this
thing
and
and
it's
a
five
percent
increase
from
last
year
or
from
the
prior
year.
D
The
assessment's
still
going
up.
Take
another
look
at
everything
in
a
year,
and
I
I
don't
see
the
harm
in
reducing
it
here,
especially
when
these
are
unique.
When
you
get
into
the
smaller
houses,
it's
not
a
typical.
You
know
what
there's
not
a
as
wide
a
market
for
this
type
of
house
and
and
each
one's
a
little
bit
unique
with
the
privacy
with
the
landscaping
with
the
the
layout
and
the
efficiency.
D
When
you're
in
a
small
house,
it's
really
important
how
it's
laid
out
and
how
it
feels
to
the
sale
price
and
that
can
affect
the
price
by
a
hundred
thousand
dollars
easily.
Once
you
get
into
that
size
range.
So
I
would
support
reduction.
I
I
They
seem
to
look
okay,
I'm
just
it's
a
bit
of
a
challenge
because
it's
they're
not
quite
truly
compatible.
It
just.
I
I
I
It's
it's
a
little
bit
of
a
tough
one.
I
don't
think
the
is
it
developable
for
another
house.
I
don't
think
that's
as
strong
as
of
an
argument
because
you're
we're
they're
assessing
this
house
and
this
as
it
is
so
I'm
fine
with
the
8
30.
G
Me
two
things
one
thank
you
jose
for
reminding
me
that
we're
assessing
this
house
here
as
it
is,
and
not
its
potential
for
anything
else
in
the
future
I
early
in
the
season
and
I'm
back
on
track.
Second,
I
never
ever
been
on
record
many
times,
not
taking
one
data
point
as
a
trend
ever
particularly
when
we
have
some
pretty
good,
comps
they're,
not
great,
but
it's
the
best.
We
can
do
they're
smaller
houses,
they're,
not
new
they're
in
the
same
neighborhood
and
they're,
assessed
a
good
bit
more
than
this
one.
G
I
I
would
not
therefore
vote
for
bringing
it
back
to
the
sales
price.
I
would
like
to
shave
some
off,
but
mr
penaronda
has
disabused
me
of
that.
So
I'm
back
on
his
side
of
full
assessment.
Okay,.
A
All
right,
that
being
said,
I'm
going
to
move
to
reduce
the
assessment
to
the
sales
price
of
830
000.
wait
a
second
okay
motion,
a
second
by
mr
hoffman,
all
in
favor.
J
A
A
Okay,
next
on
the
on
the
agenda
is
rpc
one:
four:
zero:
five:
five:
zero
zero,
two
property
located
at
835
north
buchanan
street.
Do
we
have
hendrick
van
straulin
on.
K
A
A
J
The
appellant
feels
that
this
property
is
assessed
at
more
than
market
value.
The
2022
assessment
for
this
property
was
eight
hundred
nine
thousand
one
hundred
dollars.
The
homeowner
believes
his
assessment
should
be
seven
hundred
and
fifty
thousand
on
january.
First,
twenty
twenty.
This
subject:
property
was
assessed
by
accounting
by
the
county
for
686
100
and
had
an
ea
of
1939,
zero,
zero
square
feet
of
finished,
basement
space
and
no
bath.
J
The
home
has
a
built
year
of
1939,
so
the
county
recorded
the
home
in
the
original
condition
prior
to
the
sale
on
november
19
2020,
the
home
was
listed
publicly
for
750
000.
Only
after
four
days,
the
home
was
put
under
contract
for
765
thousand
five
hundred
dollars
on
12
8
2020.
J
The
sale
was
finalized
and
went
to
closing.
On
december,
the
30th
2020
the
sale
was
picked
up
and
verified
by
the
county.
From
the
listing.
It
was
seen
that
the
home
had
updates
to
the
kitchen
bathroom
basement,
hvac
and
windows,
since
it
was
originally
built
during
the
sales
verification.
Inspection
31
years
were
added
to
the
ea
to
actualize
the
these
updates
to
the
home
to
the
current
ea
of
1970.
J
J
in
2022.
The
land
analysis
for
trend
area
5
showed
the
need
for
increase
of
65
000
to
the
base
land
value
of
neighborhood
50
40
47
to
keep
it
in
line
with
the
surrounding
neighborhoods
and
the
land
sale
values
due
to
the
property,
still
having
a
considerable
amount
of
depreciation,
30
being
applied
to
the
improvement
value
and
the
location
multiplier
being
lowered.
Two
points
during
the
2022
sales
analysis,
the
appellant's
property
improvement
value
saw
a
2
000
decrease
between
2021
and
2022..
J
The
average
change
from
2021
to
2022
for
this
neighborhood
was
9.7
percent,
their
parents
home
increased
7.75,
which
is
less
than
the
average
for
that
neighborhood
and
the
quality
was
is
set
at
average
plus,
which
is
the
lowest
in
the
neighborhood,
and
we
have
the
ea
set
at
1970,
which
is
over
50
years
to
reflect
the
current
state
of
the
property.
G
Very
quickly
for
the
department,
I
missed
the
part
that
explained
the
rationale
for
lowering
the
improvement
value
after
you
had
upgraded
its
its
effective
age.
You
can
give
me
a
sentence
that
sentence
again.
Please.
J
Yeah
that
was
due
to
the
the
depre
the
depreciation
being
applied,
was
a
30
depreciation.
So
for
2022
the
improvement
value
saw
a
2
000
decrease.
C
D
J
Yeah,
I
believe
that
the
the
homeowner
may
have
gotten
a
good
deal
on
this
property
when
he
bought
it
in
2020.
I
think
that
the
the
comps
that
we've
provided
support
the
case
to
confirm
the
assessment.
D
D
I
think
it's
a
good
appraisal,
I
mean
it's
that
was,
it
was
bought
a
year
and
a
half
ago
765.
I
think,
that's
easily
worth
it
north
of
800
000.
Today.
H
I
agree,
I
think
you
know
the
same
as
the
previous
case.
I
think
the
comparables
that
they
provided
are
just
in
different
areas,
so
I
wasn't
inclined
to
do
anything
with
it,
but
one
reminder
I
think,
a
lot
of
properties
in
arlington
had
that
happen
that
you
know
they
may
have
been
worth
maybe,
but
they
were
listed
for
much
lower
and
they
did
get
a
lot
of
bids,
but
they
didn't
even
sell
it,
the
price
that
it
probably
could
have
sold.
So
it's
not
unusual
that
it
happened.
H
I've
seen
many
properties
like
that,
and
I
bid
on
some
of
the
properties
that
you
know
we
could
have
got
if
he
was
listed
high,
but
I
probably
would
have
sold
so
I'm
okay
with
it.
K
A
A
Okay,
I
believe
we
saw
mr
carvajal
there
we
go.
Okay
next
case
on
the
agenda
is
rpc
one,
seven,
zero,
four
one,
three,
nine
three,
the
property
located
at
one
zero
one,
one
arlington
boulevard
is
mr
delana.
F
L
Okay,
thank
you
so
much
yeah
after
some
technical
difficulties,
I'm
back
so
hello,
everyone.
I
appreciate
the
opportunity
to
be
heard
regarding
my
opinion,
as
to
the
value
of
the
property
and
I'll,
you
know
I'll
briefly
describe
my
position
on
the
on
the
value
here,
as
it's
reflected
in
the
appeal
submission,
which
includes
a
formal
appraisal
that
was
performed
in
january
of
2022.
L
L
It's
my
contention
that
this
mass
appraisal
process,
that
is,
that
is
standard
for
the
for
the
per
for
the
department
as
a
basis
for
determining
fair
market
value,
is,
is
sort
of
insufficient
here
as
applied
to
outlier
properties
such
as
river
place,
because
it
compares
a
wide
variety
of
different
properties
and
averages
the
differences
among
them.
L
But
this,
of
course,
you
know,
fails
to
account
for
and
it
can't
account
for
significant
deviations
from
the
average
within
the
community,
and
you
know
in
particular
river
places
as
folks
on
on
this
call,
as
I'm
sure
know
and
are
aware
of
you
know
it's
a
it's.
A
large
cooperative
community
there's
four
buildings,
1700
units,
so
there's
a
great
degree
of
variation,
and
this
is
compounded,
of
course,
by
this
by
this
land
lease
which
again,
I
assume
folks
are
aware
of,
but
I
will
just
mention
again
here
so
so
yeah
this.
L
This
ratio
methodology
assumes
similarly
scituate
units,
and
in
the
case
of
my
my
specific
unit
and
my
specific
building,
it
fails
to
account
for
that
uniqueness
in
two
ways
and
first
I
contend
that
it
doesn't
account
for
standardize
these
property
values
by
price
per
square
foot.
The
department's
noted
that
it
doesn't
consider
price
per
square
foot
as
a
factor
when
determining
these.
L
These
fair
and
equitable
values
of
the
properties
and
second,
unlike
other
residential
properties
arlington
as
mentioned
river
place,
is
subject
to
a
land
lease
reversion
that
will
expire
in
2052.
So
you
know
this:
this
2052
land
reversion
has
led
to
increasing
number
of
cash-only
transactions
which
has
driven
purchase
prices
down
and
created.
You
know,
and
the
30-year
mortgage
bubble
is
going
to
burst
so
to
speak
next
year,
driving
away
any
traditional
financing
options.
L
L
It
was
assessed
at
257,
600
or
369
dollars
per
square
foot,
and
this
this
outlier
square
price
per
square
foot
figure
was
supported
with
comps,
and
these
comps
had
price
per
square
foot
values
that
fell
below
369,
and
I
you
know
in
fact
submitted
nine
other
comps
from
sales
in
in
river
place
and
and
those
you
know,
fell,
fell
below
that
369
mark
as
well
and
which
is
consistent
with
what
I
purchased
in
2018.
I
purchased
it
for
308
per
square
foot.
L
So
then-
and
I'll
just
take
a
quick
moment
to
talk
about
this-
the
the
formal
appraisal
here,
which
is
included
in
my
submission.
It
was
performed
in
january
and,
as
you
can
see
in
either
the
appraisal
method
in
either
appraisal
method.
Actually,
the
I
think
two
were
used
sales
comparison
approach
and
income
approach.
My
unit
is,
it
was
appraised
lower
than
the
department's
assessment.
L
L
So
I'd
like
the
board
to
consider
that
in
consideration
of
changing
this
assessment,
so
I'll
just
conclude
here
by
you,
know
asking
that
this
uniqueness
be
captured,
somehow
both
the
predicament
of
the
land
lease
and
the
diverse
characteristics
of
units
like
mine,
that
comprise
the
property
my
unit
is
a
is
the
only
one-bedroom
unit
on
the
top
floor
with
a
den
that
is,
you
know.
L
According
to
the
appraisal,
I
had
performed
mischaracterized
as
a
den
it's
more
like
a
tiny
nook
and
it's
sandwiched
against
the
elevator
shaft,
unlike
any
other
unit,
in
that
building,
so
yeah,
the
only
trend
line
prop
for
properties
like
mine
should
be
downward.
In
a
seller's
market,
buyers
shouldn't
have
the
upper
hand
in
negotiations,
but
at
river
place
because
of
the
land
lease
and
cash
sales
they
do
so
you
know
the
departments
acknowledge
that
this
you
have
for
every
high
value
sale.
L
L
What
seems
to
make
sense
to
me
is
that
this
price
per
square
foot
is
it
sort
of
comes
in
as
a
great
equalizer
here,
and
you
know
at
least
accounting,
for
it
would
would
offer
some
sense
of
some
sense
of
equity,
where
there's
just
this
in
a
volatile
sub-market
like
river
place,
where
there's
this
great
variation
and
disparity.
So
thank
you.
Everyone
for
your
time.
M
Sure,
good
morning,
everybody
I
first
want
to
start
by
apologizing
for
the
lack
of
a
comp
sheet.
I
I
noticed
a
couple
days
ago
due
to
a
technical
issue.
It
did
not
publish
in
the
boe
packet.
I
generated
a
new
comp
sheet
that
I
would
like
to
screen
share.
That's
all
right
with
everybody.
M
So
I
generated
this
conch
sheet
just
for
your
guys
to
look
at,
but
as
you'll
see
this
neighborhood
the
entire
for
this
neighborhood.
The
entire
analysis,
which
is
provided
on
page
26
of
73,
is
a
better
indicator
of
market
value.
I'll
just
keep
this
comp
sheet
up
for
a
little
bit.
Subject
is
unit
1112
in
the
river
place
complex.
It
is
one
of
10
units
that
were
created
in
the
year
2000
in
a
former
restaurant
space
that
occupied
the
top
floor
of
the
river
place
south
building
the
subject
is
697
square
feet.
M
One
bedroom
one
bath
with
a
den,
but
like
the
appellate
mentioned,
it's
not
really
a
den
it's
more
of
a
desk
nook.
The
interior
of
the
unit
has
a
renovation
level
of
the
early
2000s.
Something
we've
seen
over
the
past
couple
years
at
riverplace
is
that
financing
has
become
harder.
We've
seen
more
cash
sales
and
we've
seen
a
significant
drop
in
value
following
the
30-year
mark
to
the
land
lease
expiration.
M
This
is
evident
in
the
subject's
assessment
value
when
purchased
by
the
homeowner
in
2018
the
assessed
value
was
401
000
and
today
it
sits
at
257
600..
The
2022
analysis
confirmed
this
trend
and
showed
values
coming
down
compared
to
a
small
spike
in
values
observed
following
the
start
of
the
pandemic.
M
Overall,
this
year,
all
units
at
river
place
saw
a
reduction
in
their
improvement
base,
value
close
to
five
percent.
This
was
across
the
board
for
all
1700
units.
There
are
no
other
units
like
the
subject
in
the
building
due
to
its
unique
development
in
the
early
2000s.
The
closest
comparable
sale
is
that
of
a
716
square
foot
unit
of
these
716
square
foot
units.
There
were
five
that
sold
in
the
analysis
period
and
they
ranged
in
price
from
167
000
to
280.
000.
M
level
of
renovation
did
not
seem
to
correlate
to
market
value
because
of
the
large
discrepancies
in
market
value
and
because
the
values
did
not
correlate
the
level
of
renovation
or
location
within
the
building.
We
took
the
conservative
approach
of
sticking
near
the
median
of
all
these
sales
when
it
came
to
our
assessments.
M
M
So
the
reason
I
I
didn't
want
to
focus
too
much
on
the
comp
sheet
is
that,
although
we
do
provide
the
comp
sheet
and
the
comps
were
provided
initially
to
the
appellate
on
page
27
of
73
in
the
packet,
you
really
want
to
look
at
all
the
sales
that
have
occurred
at
river
place,
and
this
can
be
seen
on
page
26
of
the
packet,
which
shows
the
neighborhood
analysis,
and
I
believe,
when
trying
to
figure
out
market
value
at
river
place,
all
sales
really
need
to
be
considered.
M
There
are
so
many
factors
that
might
influence
a
seller
and
buyer
at
river
place
that
this
is
evident
by
the
large
range
of
sale,
values
for
similar
condition
and
sized
units
really
picking
two
or
three
comps
is
difficult,
since
some
listings
mentioned
the
land
lease
and
other
owners,
I
speak
to
have
no
idea
about
the
land
lease
and
don't
understand
why
their
real
estate
investment
is
depreciating
so
quickly
again.
This
is
evident
in
the
wide
range
of
sale
prices
for
similar
units
at
river
place
when
trying
to
determine
whether
the
subject
is
equitably
assessed.
M
Remember
that
the
subject
is
on
the
uppermost
floor
and
has
an
interior
that
was
not
built
in
the
1970s,
but
rather
the
early
2000s,
by
looking
at
comparable
sized
unit
sales
and
seeing
that
they
ranged
from
167
000
to
280
000
and
that
level
of
renovation
did
not
correlate
to
market
value
in
this
particular
building.
The
subject's
assessed
value
of
257
600
can
be
determined
to
be
fair
and
equitable,
with
the
other
1700
units
at
riverplace.
A
A
M
Right,
so
they
comp,
1
and
com2
are
the
same.
What
we
call
the
same
model
or
the
same
floor
plan,
the
716
square
foot
floor
plan,
those
were
created
when
the
building
was
originally
built
and
their
base
value
is
separate.
The
the
base
value
for
the
improvement
is
separate
from
that
of
the
subject
which
is
slightly
smaller
but
built
in
the
year
2000.
M
The
original
year
of
the
building
is
1973
or
1972.
I
believe.
M
In
the
early
2000s,
I
don't
have
an
exact
number,
but
it
was
in
the
early
2000s
what
you'll
see
20
years
ago
correct
what
you'll
see
in
comp
one.
What
you'll
see
at
the
majority
of
units
at
river
place
is
even
though
they
might
have
been
remodeled
or
updated.
The
kitchen's
half
or
the
bathrooms
have
the
units
still
retain
some
of
that
original
1973
construction
quality
that
you
just
can't
take
out
and
then
the
subject
is
not
one
of
those.
H
Sorry
about
that
yeah.
My
question
is
also
to
mr
carbajal
in
the
presentation
and
all
the
write-up.
It
indicates
that
the
unit
is
a
little
bit
larger
than
the
others.
Most
of
the
other
units
are
716
square
feet.
You
notice
that
this
is
six
times
697
and
the
measurements
that
the
appraiser
that
the
appellant
hired
shows
that
the
unit
has
799
square
feet.
H
So
I
wanted
to
see
what
you
know.
Are
you
basing
the
square
footage
that
you
have
based
on
the
record
that
was
there
or
was
there
another
measurement
taken.
M
Correct
all
of
our
square
footages
are
taken
off
the
plats
for
for
the
for
most
units.
That
information
was
submitted.
When
the
builder
submitted
a
condo
declaration,
they
submit
a
inventory
of
all
the
units.
They
show
us
number
of
bedrooms,
number
of
bats
and
the
square
footages.
M
A
resubdivision
was
done
of
that
former
restaurant
space
in
the
early
2000s
and
when
they
submitted
their
resub,
they
submitted
a
plat
that
had
the
floor
plan
of
each
of
the
individual
units
that
they
made
and
included
a
square
footage
in
that.
That's
where
we
got
our
number
from
and
we
for
the
most
part
do
not
change
that
unless
we
receive
unless
the
homeowner
gets
a
plat
done
themselves,
and
then
they
can
record
that
with
the
clerk's
office
and
we'll
go
ahead
and
update
our
record.
H
A
K
G
M
G
Yeah
but
the
building,
but
you
said
there
are
certain
aspects
of
the
kitchen,
for
instance
that
can't
be
updated,
they're
integral
to
the
you
know,
the
the
the
building's
gonna
fall
down
fold
it
I
mean
they're,
really
1953
buildings
that
I'm
sure
from
time
to
time
have
been
upgraded
in
a
variety
of
ways,
but
I
mean
that
that
to
me
I
don't
know
all
right
I
just
want
to.
I
guess
I
want
to
go
on
record.
I
don't
know
what
to
do
with
that.
Exactly.
Thank
you.
D
D
M
The
department
has
no
other
information
to
to
submit.
I
just
you
know:
riverplace
is
a
tough
one
to
to
to
appraise
just
because
of
the
wide
range
of
sales
we
see.
As
noted,
if
you
look
at
the
analysis,
we
have
five
sales
that
are
of
716
square
foot
units,
the
lowest
one.
That
sold
was
for
167
000
and
the
one
right
above
it
sold
for
187
000
and
that
one
was
fully
renovated
versus
the.
M
So
you
got
a
20
000
difference
between
a
fully
renovated
unit
and
an
original
condition
unit.
You
have
a
sale
of
another
unit
that
was
renovated
similar
to
that
one
that
sold
for
187
000,
but
this
one
sold
for
280
000..
So
there's
a
wide
range
of
market
value
and
the
best
we
can
do
is
sort
of
take
a
median
of
that,
and
that
is
how
we
create
our
assessments
and
that's
how
we
came
up
with
the
257
600..
A
L
Yes,
thanks
everybody
for
for
your
thoughts
and
for
your
input
as
as
mr
matskin
raised
yeah
the
building
is
from
the
the
night,
the
1950s
and
I'll
add
you
know.
I
add
that
you
know,
although
you
know,
although
some
of
the
cosmetic
appointments
are
from
the
you
know,
early
2000s,
it's
still
the
same
plumbing
the
same
air
conditioning
and
the
same
darn
leaky
roof
at
least
one
year
that
you
know
from
the
from
that
original
1950s
building.
So
everything
in
the
walls.
You
know
the
pipes,
etc.
L
Recent,
the
most
recent
update
was
I'm
sure
the
pipes
are
not
as
old
as
1950,
but
just
to
yeah,
just
to
emphasize
yeah
that
that
there
is
stuff
that
lurks
outside
of
you
know
the
drywall
that
I
think
certainly
adds
to
you
know
as
to
the
age
of
the
unit
and
so
I'll,
but
I'll
conclude
by
you
know
reiterating
that
you
know,
on
the
basis
of
the
results
of
that
the
formal
assessment
you
know
the
impending
land
reversion.
L
You
know
in
30
years
and
and
the
decline
of
value
of
the
comparable
units
combined
with
the
uniqueness
of
of
my
unit.
I
think
that
the
the
value
for
2022
should
be
closer
to
the
you
know,
the
price
that
was
paid
in
the
arms
length
transaction
in
in
2018..
So
thank
you.
Everybody.
H
I
wanted
to
bring
up
some
numbers
also.
I
know
that
this
is
not
something
that
would
be
taken
into
consideration
for
this
year
as
far
as
assessment
purposes
from
the
department,
but
you
know
talking
about
median
median
numbers
that
mr
carvajal
mentioned.
There
were
other
sales
that
are
all
over
the
place.
H
It
was
unit
630,
also
in
building
10
11..
So
it's
in
the
same
tier
that
one
that
sold
for
280.
so,
like
I
said,
they're
all
over
the
place,
and
I
think
you
know
looking
at
all
the
numbers
overall,
I
think
I
don't
think
the
assessment
is
way
off
or
too
low
or
too
high.
You
know
it's
really
hard
to
tell
river
place
is
a
place
that
one
of
the
co-ops
that
allows
the
homeowners
to
pretty
much
make
any
changes
inside
some
co-ops
really
don't
allow
much
of
the
changes
that
are.
H
G
Two
two
quick
things:
one
is
living
in
the
penthouse
in
the
top
floor,
albeit
an
occasional
roof
leak
which
the
owners
association
always
takes
care
of.
It's
worth
real
money
in
a
multi-family
without
some
noisy
neighbor
dropping
stuff
at
3am.
G
Second,
although
his
unit's
a
little
bit
smaller
20
square
feet
smaller
than
the
typical
one
bedroom
having,
I
think,
a
separate
space,
although
it's
small,
still
a
separate
space,
makes
it
more.
Homey
is
also
worth
money.
Lastly,
there's
no
question
that
the
assessment
should
be
going
down,
in
this
case
the
appellants
over
these
next
30
years.
G
Seven
percent
is
a
a
good,
a
good
assessment
decrease
if
you
multiply
that
multiply
it
by
30,
the
county
would
be
owing
him
money
tax
money
at
the
end
of
30
years,
if
you
take
it
to
the
absurd,
so
that
seems
to
be
a
reasonable
in
this
case.
Given
that
prices
are
all
over
the
place,
it
seems
to
be
a
reasonable
decrease.
G
I
Yeah,
I
I
tried
to
look
at
the
issue
of
square
footage
and
you
know
adjusted
for
the
floor
level
and
things
of
that
nature,
and
it's
you
know
when
you
put
it
through.
It
is
hard
because
the
comps
that
I
found
going
through
all
this,
they
do
vary
and
you
throw
out
a
couple
outliers
the
county's,
not
that
far
off
you
know,
but
you
got
to
throw
out
a
few
of
the
outliers
for
a
square
foot
price
and
adjusted
for
floor.
A
A
Okay,
mr
yates,
is
the
second
all
in
favor.
D
L
A
Okay-
and
I
see
we
have
the
next
appellant
online-
okay,
the
the
fourth
case
on
the
agenda
is
rpc17016049.
The
property
located
at
1301
north
courthouse
road
and
miss
amelia
sampat
is
here
as
the
owner,
and
you
have
eight
minutes.
You
can
tell
us
about
your
property
ma'am.
N
Hi
excellent,
thank
you.
My
name
is
amelia
sampat
and
I
moved
into
this
property
in
october
of
2020.
after
living
in
washington
dc.
For
two
years
I
decided
to
make
arlington
county
my
home
for
my
first
home
buyer
experience.
So
thank
you
to
the
board
for
having
me
and
thank
you
to
the
appraiser's
office
for
sending
over
the
boe
analysis
packet
and
the
memo.
N
I
have
a
few
concerns
that
I
wanted
to
address,
so
I
have
three
items
here:
the
first
one
that
I
wanted
to
discuss.
I
do
have
a
concern
with
the
land
value
for
my
property
increasing
drastically.
So
since
2013
for
every
single
year,
the
land
value
was
assessed
at
25
100.
N
and
in
2021
it
was
assessed
at
54
500.
when
I
spoke
with
the
appraiser's
office
and
asked
why
there
was
a
drastic
change.
The
response
that
I
received
was
that
my
unit
was
being
assessed
commercially,
so
my
unit,
I
do
have
some
questions
just
about
that
my
unit
isn't
being
rented
out
or
being
used
for
commercial
purposes,
so
I
would
like
some
clarity
on
on
that.
N
The
second
thing
is,
I
do
believe
that
the
overall
total
assessment
value
is
a
bit
low,
so
I
see
that
the
land
value
is
increasing,
but
the
building
value
has
decreased
and
I
do
want
to
point
out
for
my
building.
There
have
been
significant
improvements
to
the
building,
so
in
the
spring
of
20.
N
The
water
shutoff
valves
were
completely
replaced,
so
we
had
an
entire
valve
replacement
project
also
in
the
same
year
of
p5
so
level
5
of
our
parking
garage.
We
had
it
completely
demolished
and
rebuilt.
So
I
think
that
speaks
to
the
building
value
increasing
and
overall.
My
concern
here
is
that
the
overall
value
I
don't.
N
I
don't
want
to
see
the
overall
value
decrease,
because
I
see
that
the
value
of
the
unit
is
increasing
and
the
assessment
value
should
reflect
that,
as
evidenced
by
the
improvements
to
the
building
and
then
just
taking
a
a
step
away
from
this.
More
from
a
personal
note,
for
me,
just
being
honest,
I'm
living
here
in
arlington
and
a
one-bedroom
condo
as
a
single
person,
I
don't
plan
on
living
here
forever.
N
I
do
plan
on
be
reselling
this
unit
in
a
few
years,
and
I
do
believe
that
the
value
of
this
unit
is
increasing
and
the
assessment
value
should
reflect
that
I
do
live
in
arlington.
I
pay
the
taxes
without
as
many
tax
breaks
or
any
tax
breaks
that
I
see
from
other
individuals,
such
as
individuals
with
children
that
don't
go
to
school.
N
Did
that
go
to
school
and
I
think
that
there
are
tons
of
one-bedroom
condos
for
sale
in
arlington,
and
I
do
see
that
it's
less
beneficial
for
first-time
home
buyers
interested
in
moving
to
arlington
county
to
purchase
those
one-bedroom
condos
in
comparison
to
purchasing
in
dc,
for
example,
and
I
think
that
can
affect
arlington
county
overall,
so
yeah.
So
I
would
like
to
see
the
outcome
of
that.
N
I
will
just
to
provide
some
more
context,
so
the
value
of
the
property
overall
was
assessed
at
335
320
21
on
the
assessment
for
this
year's
319
300.
and
then
the
third
thing.
The
last
thing.
This
is
more
just
kind
of
a
clarification
point
or
something
to
know
in
the
board
of
director
the
boe
memo
file.
It
states
in
the
appraiser
comments
that
comparable
units
all
had
all
had
ratios
over
one
and
the
comparable
units
that
are
listed.
N
N
And
one
in
particular
so
unit
604,
which
is
actually
smaller
than
my
unit,
so
it's
at
623
square
feet
that
sold
and
that
also
sold
just
a
few
days
after
mine,
so
on
october,
28th
for
377
000.
So
the
ratio
is
0.889
so
overall
the
actual
analysis
to
conduct
the
assessment
where
we're
mentioning
that
there
are
comparable
units.
It
also
included
units
similar
to
mine
that
weren't
exactly
the
same
square
footage.
N
So
that's
something
else
that
I
wanted
to
point
out
as
well,
and
the
reason
why
I
point
this
out
is
that
the
mo
argues
that
my
unit
was
assessed
against
comparable
units
which
all
had
a
ratio
over
one,
but
there
were
other
units
that
were
sold
around
the
time
in
the
market
with
similar
ratios
so
yeah.
So
those
are
the
three
things
that
I
I'd
like
to
discuss
here
present.
N
So
why
is
the
land
value
being
assessed
commercially
when
I
have
a
residential
condo
and
then
overall,
seeing
that
the
the
overall
assessment
value
is
decreasing,
even
though
there
were
significant
improvements
to
the
building
in
the
year
2021,
and
then
that
piece
on
the
memo
mentioning
that
all
comparable
units
had
a
ratio
over
one,
even
though
there
were
other
units
included
in
the
boe
analysis
packet
that
had
ratios
similar
to
mine?
A
Okay,
thank
you
before
we
hear
from
mr
carvajal,
mr
who
is
it
floornoy
who's?
The
next
case.
Can
you
turn
your
camera
off?
Please.
O
M
Sure
the
subject
is
unit
805
at
the
woodbury
heights
condo
here
in
courthouse,
it
is
one
bedroom,
one
bath,
627
square
feet.
I'd
like
to
go
a
little
bit
over
the
analysis.
M
We
had
a
pretty
good
turnover
at
woodbury
heights.
During
our
sales
analysis
period,
seven
we
saw
17
sales
of
170
units,
so
roughly
10
turnover.
In
that
time
the
analysis
showed
us
a
clear
trend.
Market
values
were
decreasing,
so
we
made
the
appropriate
change,
and
one
bedroom
units
saw
a
negative
six
percent
adjustment
to
their
base.
Improvement
base
values
and
two
bedroom
units
saw
a
negative
seven
percent
change
to
their
base
values.
M
The
concern
that
the
appellant
brings
about
the
land
was
something
that
we
heard
about.
Last
year.
Over
the
past
two
years,
we've
been
working
on
updating
residential
condo
land
values
that
had
not
seen
movement
in
nearly
a
decade
as
market
value
increases.
Some
of
that
value
is
attributed
to
the
land
and
some
to
the
improvement.
M
Condo
land
is
not
as
tangible
as
single-family
dwelling
as
a
single-family
dwelling
lot,
but
there
is
a
value
to
the
desirability
of
a
geographic
location
or
the
amenities
and
services
provided
by
a
particular
condo
building.
This
is
what
we
try
to
capture
with
this
land
value.
The
appellant
asked
us
to
show
what
changes
had
occurred
to
other
buildings
in
the
area
and
if
I
can
call
your
attention
to
page
19
of
33
of
the
packet,
this
is
a
internal
chart
that
was
shared
with
the
appellant,
which
shows
changes
to
land
value
in
the
courthouse
area.
M
M
M
D
G
For
the
appellant,
do
you
look
out
into
the
I
forget,
what's
called
pink
hilton
garden,
motel
out
on
courthouse
road
from
your
front
window
or
are
you
above
it.
G
Right
in
front
of
you,
okay
for
the
department
on
that
and
then
have
a
follow-up
question
the
floor.
You
have
a
floor
value.
We
see
this
all
the
time
is:
go
higher,
they're
worth
a
little
bit
more.
Is
that
why,
even
though
it's
on
the
eighth
floor,
it
has
zero
floor
value,
meaning
that
everything
from
eight
and
below
is
zero.
M
Not
necessarily
so
we
are
aware
of
the
units
that
have
the
obstructed
view
by
the
hilton
and,
if
you
actually
look
on
the
comp
sheet
on
page
three
comparable
one
and
two
have
a
twenty
thousand
dollar
other
feature
that
20
000
is
applied
to
units
in
tiers
that
the
on
the
west
side
of
the
building
that
are
over
the
hilton.
So
if
you
can
see
over
the
hilton,
you
have
that
twenty
thousand
dollar
premium.
M
Sure,
thank
you.
The
department
has
no
new
information
to
add.
We
just
ask
that
you
please
consider
the
subject.
Sales
price
and
the
analysis
provided.
Thank
you.
N
Those
two
units
are
also
were
sold
at
a
higher
price,
and
I
think
overall
that,
in
addition
to
the
building,
improvements
should
warrant
that
the
overall
assessment
value
should
be
higher.
And
that's
it.
D
H
Yeah,
I'm
obviously
okay
with
the
assessment.
The
way
it
is,
but
one
thing
to
that
I
wanted
to
remind
the
appellant.
Is
that
not
necessarily
the
assessment
value
is
going
to
determine
the
market
value?
So
you
know
whenever
she's
ready
to
sell
or
to
do
whatever
she
you
know
would
like
to
do
with.
It
is
not
necessar
it's
not
going
to
affect
what
the
market
value
of
the
property
will
be,
because
it
will
be
based
on
comparable
sales
anyway.
H
So
you
know,
like
you
said:
normally,
we
don't
get
any
a
request
for
an
increase,
but
based
on
all
the
information,
I'm
okay
with
it.
A
Okay,
we
have
a
motion
I'll
second,
it
all
in
favor
of
confirming
the
county
hi.
J
A
No
problem,
the
next
case
on
the
agenda
is
rpc20012136
at
4141
henderson
road
and
mr
florin
flournoy.
O
Okay,
my
basic
case
is
that
in
a
building,
that's
50
years
old,
there's
a
wide
variety
of
conditions
within
the
building.
I
think
your
effort
to
amalgamate
units
and
compare
them
across
the
board
as
equal
is
fine
for
a
building-
that's
more
recently
built,
but
a
building,
that's
50
years
old.
O
Actually,
four
nine.
I
think
it's
sold
for.
O
Well
now
I
don't
have
it
right
in
front
of
me,
but
I
can
pull
it
up.
It's
probably
in
your
records
sold
for
less
than
what
it
was
assessed
at
and
then
the
other
other
point
I
want
to
make
out
is
that
the
view
sheds
are
very
radically
different
in
this
building.
O
If
you
face
glebe
road,
henderson,
road
and
thomas
street,
particularly
on
the
higher
units,
you
have
a
very
clear,
unobstructed
view
for
quite
some
distance
and
that's
due
to
the
low-lying
nature
of
the
real
estate
in
buckingham
in
a
buckingham
neighborhood.
However,
if
you're
in
the
back
of
the
building,
which
is
where
my
unit
is,
we
are
now
we've
been
facing
a
parking
lot
for
many
years.
This,
the
harris
teeter
is
now
being
redeveloped,
and
now
we
have
a
construction
site
underway
for
seven
years
or
six
years.
O
I
guess
there's
gonna
be
six
years
of
construction
and
then
there'll
be
three
new
towers,
built
very
close
to
the
building
which
are
going
to
be
a
future
detriment
to
our
our
view
and
light
and
air,
but
in
the
meanwhile,
while
before
that
even
happens,
we're
going
to
be
in
a
construction
zone
for
six
years,
which
I
think
have
been
has
been
detrimental
to
sales
in
the
building
right
now
we
have
no
very
few
sales
in
the
building.
O
I
think
the
three
that
are
thrown
back
at
me
repeatedly
are
the
three
there
on
the
north,
I'm
sorry
on
the
south
side
of
the
building
that
are
at
least
once
recently
renovated.
There
are
no
sales
in
the
back,
except
for
419,
which
occurred
after
the
end
of
the
assessment
year,
but
again
pointing
out
again
you
can
take
trends
into
account.
O
O
O
In
fact,
the
fully
renovated
unit
is
being
assessed
at
a
lower
value
than
my
unit,
which
is
not
fully
renovated,
but
I
do
own
a
unit
1023,
which
is
comparable
in
size
to
1024
it's
right
across
the
hallway,
in
fact,
and
opposite
hand,
floor
plan,
and
while
we
may
have
about
200
square
feet
more
in
the
11th
tier
which
I'm
in
as
opposed
to
the
23
tier
in
terms
of
square
footage,
most
of
that
square
footage
is
tied
up
in
non-livable
space,
hallway
space,
a
slightly
larger
foyer
and
here's
one
additional
closet
and
the
only
significant
difference.
O
The
only
significant
difference.
In
my
opinion,
the
reason
I
bought
this
unit
was
the
kitchens
are
slightly
larger.
You
can
actually
have
an
eat-in
kitchen
in
this
in
511
and
in
the
23
and
24
tiers.
You
cannot
do
that
now
when
they
renovated
the
24
tier
or
the
1024
was
renovated.
I
think
they
put
in
a
like
an
eating
bar
or
something
like
that.
But
if
you
haven't
fully
renovated,
you
have
a
kitchen,
that's
very
small
and
not
you
can't
eat
in
it.
O
Eleven
tier
I
can
have
a
table
in
the
kitchen
and
I
can
eat
in
that
so
the
most
that
additional
living
space
is
additional
70
square
feet
in
the
kitchen,
but
the
rest
of
it
is
longer
hallways
slightly
larger
foyer.
I
think
it's
one
additional
closet,
but
the
bedrooms
are
the
same
size
living
room.
The
same
size
diagram
is
the
same
size,
and
I
know
that
because
I've
lived
in
both
units,
so
I'm
open
to
any
questions.
I
I
try
to
hit
all
the
high
points.
O
In
my
I
sent
you
a
kind
of
a
rather
long
narrative
and
I
apologize,
but
I
I'm
certainly
open
to
answering
any
questions
you
might
have
about
that.
M
The
subject
is
unit
511
at
hyde
park,
two
bedroom
two
bathrooms
located
on
the
fifth
floor.
It
is
one
thousand
seven
hundred
and
two
square
feet
and
per
the
owner.
The
unit
is
in
near
original
condition.
No
changes
were
made
to
the
property
record
following
the
departmental
review
over
the
past
two
analysis
periods.
We've
been
tracking
construction
at
the
harris
teeter
site
to
see
if
it
had
an
effect
on
market
value
and
no
change
was
observed
last
year
and
no
change
was
observed
this
year
as
well.
M
12
valid
open
market
sales
took
place
in
the
analysis
period.
We
saw
everything
from
efficiencies
to
three
bedrooms,
sell
fully
renovated,
as
well
as
slightly
updated
units
as
well
as
units
facing
north
east,
south
and
west.
A
great
data
set
for.
As
far
as
an
analysis
is
concerned,
all
sales
had
assessments
lower
than
their
sale
price,
with
a
tight
grouping
of
assessment
to
sale
ratios
in
most
units,
but
a
larger
range
in
assessment
to
sale
ratios
for
efficiency
units
direction.
M
The
unit
faced
or
whether
it
was
slightly
renovated
or
fully
renovated,
had
no
quantifiable
difference
in
market
value.
The
change
for
2022
was
a
12
increase
for
efficiency
units
and
a
2
increase
for
1
bedroom
units
and
8
and
10
increase
for
2
and
3
bedroom
units
respectively.
M
These
changes
brought
the
median
assessment
to
sale
ratio
for
the
neighborhood
to
94..
There
was
one
sale
of
a
renovated
unit,
1024
that
sold
significantly
higher
than
its
assessment,
but
this
was
one
of
the
12
sales.
Other
fully
renovated
units
did
not
see
such
a
premium
value
paid
between
renovated
and
slightly
renovated
units
of
comparable
size.
There
were
no
sales
of
the
subject's
model,
but
a
grouping
of
three
1400
square
foot
units
occurred.
M
M
M
M
Another
sale
not
shown
in
the
comp
sheet,
but
provided
for
review
and
the
analysis
in
the
boe
packet
was
unit
1010.
This
sale
might
provide
some
more
context
to
market
value
in
hyde
park.
Although
this
unit
is
superior
to
the
subject
in
that
it
has
one
additional
bedroom,
it
has
the
same
amount
of
bathrooms
and
the
square
footage
is
a
little
closer
to
the
subject.
Having
a
difference
of
only
120
square
feet.
Unit
1010
is
renovated
from
its
original
1973
condition
and
it's
sold
in
the
analysis
period
for
500
659
000..
M
Due
to
the
evidence
reviewed
and
the
analysis
observed,
the
department
asked
that
the
board
confirmed
the
department's
assessment
of
563
800,
which
can
be
considered
fair
when
looking
at
the
sales
that
occurred
in
the
2022
analysis
period
and
can
be
confirmed
as
equitable
when
comparing
it
to
other
units
in
the
building.
Thank
you.
G
M
It
it
is
equalized,
the
only
difference
is
the
there's
a
floor
adjustment,
the
higher
you
go
up
the
larger
the
floor
adjustment.
G
M
Sure
the
the
department
has
no
new
information
to
add.
You
know.
Several
residents
have
brought
up
the
point
of
of
the
construction
at
the
harris
heater
site.
We
are
keeping
an
eye
on
it
as
we
do
with
any
other
construction
project
in
arlington.
M
If
we
see
data
points
on
that
construction
site
that
are
showing
us
that
their
market
value
is
is
significantly
reduced,
we
will
definitely
make
the
changes.
We
don't
necessarily
pinpoint
what's
causing
that,
but
we
will
make
a
note
of
it
during
a
construction
site
as
something
we
should
keep
an
eye
on.
But
the
department
asks
that
the
board,
please
confirm
the
current
assessment
thanks.
O
O
So
it's
hard
for
me
to
address
his
argument
at
this
point
because
it
wasn't
made
earlier
in
my
appeal
before
I
came
to
the
board
of
equalization,
so
I
still
think
there
are
no
sales
in
the
back
of
the
building
that
are
comparable
to
this
unit
and
the
one
sale
which
he
didn't
address
419
actually
sold
for
less
than
what
is
being
assessed,
the
values
being
assessed
at,
and
that
is
the
only
one.
That's
on
the
back
of
the
building.
O
It's
a
two
bedroom
slightly
faces
glebe
road
and
it's
the
one
I
would
point
out.
It's
not
being
is
being
somewhat
comparable
but
a
lower
so
for
less
than
what's
being
assessed.
D
I
was
gonna
defer
to
my
condo
experts
on
the
board,
but
I
mean
for
as
far
as
I
can
see,
my
concern
is
also
with
the
views
if
they
end
up
being
obstructed
that
as
construction
progresses,
you
know,
depending
on
how
the
build
goes
on
that
property
and
what
they
put
in
we
do.
We
definitely
need
to
be
tracking
that
that
there's
a
difference
in
views
from
the
different
directions
on
the
building
versus
the
height,
so
I
think
that's
more
a
to
do
going
forward
and
continue
to
attract.
D
D
I
Right,
I
did
try
to
look
at
square
footages
and
floor
adjustments
and
things
and
just
see
what
what
I
could
on
the
renovations
of
other
units.
I
don't
see
the
county's
not
that
far
off.
I
think
they've
given
good
justification
for
their
numbers.
H
Yeah,
I
agree
with
both
the
statements
of.
I
don't
think
that
we
can
see
any
effect
right
now
what
the
new
construction
is
going
to
to
have,
and
you
know
from
the
experience
that
we
had
from
other
harris
teeters.
You
know
the
one
on
george
mason
in
alexandria
and
falls
church
on
broad
street.
I
don't
think
the
buildings
are
going
to
be
much
higher
than
most
of
those
projects.
So
you
know
I
don't
in
the
view
it's
necessarily
going
to
be
affected
and
immensely.
So
I'm
okay
with
the
assessment.
A
A
H
Mary
before
we
continue,
I
may
have
to
step
away
for
the
next
two
cases,
because
I
have
to
go
before
10
30..
Unfortunately,
I
have
to
other
commitments
to
attend.
A
Okay-
my
apologies
on
that
okay,
so
jose
will
not
be
on
this
case,
then,
because
you
won't
hear
the
whole
case
or
the
final
case.
H
A
F
P
Good
morning,
everyone
so
the
subject
is
unit
406
at
the
cavendish
condominium,
which
was
built
in
1958.
It
is
a
two
bedroom,
one
bathroom
956
square
foot
unit.
Although
an
inspection
was
not
conducted.
I
did
review
the
last
listing
pictures
which
show
renovations
in
both
the
kitchen
and
bathroom
and
fully
carpeted
flooring.
P
The
appellant
believes
that
the
land
is
too
high.
The
land
value,
as
you
may
have
noticed,
there
was
an
increase
in
value
for
the
subject's
land.
Land
increases
occurred
at
approximately
95
percent
of
condominiums
in
arlington
county
over
the
2021
and
2022
assessment
periods.
The
land
value
increased
as
part
of
a
reallocation
of
values
between
land
and
improvement.
Land
values
have
been
stagnant
in
over
a
decade
while
the
appellant's
land
value
increased
from
thirty
eight
thousand
six
hundred
to
eighty
four
thousand
dollars.
P
Eighty
four
thousand
dollars
the
improvement
value
decreased
from
279
600
to
213
600..
The
total
assessment
for
the
subject
also
decreased
from
its
2021
assessment.
The
total
value
went
down
from
318
200
in
2021
to
297
600
in
2022.
The
decrease
in
total
assessment
was
derived
from
the
market
analysis.
P
P
This
unit
included
full
hardwood
flooring,
renovations
in
the
kitchen
and
modern
updates
in
the
bathroom
unit,
703
a
one
bedroom,
one
bathroom
735
square
foot
unit
sold
in
march
of
2021
for
240
thousand
dollars.
This
unit
also
included
refinished
hardwood
flooring.
The
bathroom
has
an
older
style
and
the
kitchen
displayed
older
cabinets,
counters
and
appliances
unit
412,
a
one
bedroom,
one
bathroom
716
square
foot
unit
sold
in
april
of
2021
for
250
000.
This
unit
includes
modern
renovations
throughout
the
entire
unit.
P
Unfortunately,
there
were
no
two-bedroom
sales
during
the
analysis
period,
but
eight
out
of
the
nine
sales
had
high
ratios.
A
reduction
was
applied
to
both
one
and
two
bedroom
units,
the
reductions
that
were
applied
range
between
eight
to
fourteen
percent.
This
reduction
brought
the
overall
median
ratio
down
from
1.069
to
0.97.
P
After
the
analysis
period,
there
have
been
a
few
two-bedroom
late
sales,
one
of
which
was
unit
702.
This
unit
is
in
very
similar
condition
to
the
subject
and
it
sold
for
295
000,
the
subject
last
sold
in
june
of
2019
for
330
000
and
is
currently
assessed
at
less
than
its
sales
price.
As
a
result
of
the
review
and
the
information
submitted,
I
ask
that
the
board
please
confirm
the
2022
assessment
at
297
thousand
dollars.
Six
hundred.
Thank
you.
P
D
P
A
D
G
Just
wanted
to
quickly
note
for
the
second
condominium
assessment
in
a
row
and
and
very
different
condominiums
renovations,
don't
seem
to
make
a
big
difference
in
sales
and
the
limited
amount
of
sales
that
we
have
during
any
assessment
period.
That's
something
that
we
ought
to
continue
to
look
out
for
as
we
go
through
the
this
year.
F
A
Right,
I
will
move
to
confirm
the
county.
Do
I
have
a
second.
A
A
F
F
This
was
my
very
first
home
purchase
and
at
that
time
the
condo
had
been
on
the
market
for
about
three
months
when
I
bought
it-
and
I
did
not
know
the
sellers,
so
I
was
not
able
to
like
influence
their
decision
to
sell
it.
To
me,
the
eclipse
building
was
built
in
2007
and
there
is
wide
variation
in
the
in
the
quality
of
the
units.
I
guess
and
how
much
they've
been
improved
or
upgraded.
F
F
F
My
unit
faces
potomac
avenue.
So
it
isn't
really
clear
to
me
how
the
view
is
valued
at
25
000,
because
it
does
come
with
a
with
a
pretty
big
trade-off.
Actually,
the
train
tracks
are
located
right
outside
the
building,
so
there
is
constant
freight
train
noise
and
this
is
even
throughout
the
night,
and
I
do
think
this
is
one
of
the
reasons
why
the
condo
had
been
sitting
on
the
market
because
of
the
concept
train
noise,
but
the
three
comparable
sales
that
were
provided.
F
First,
one
was
sold
on
april
16th
unit
238
was
sold
for
595
000
and
the
best
value
is
531
1100,
which
is
about
494
dollars
per
square
foot.
This
is
a
unit
that
is
two
floors
before
below
mine,
but
it
is
also
a
corner
unit
and
larger
than
my
unit
on
may
18th
unit
639
was
sold
for
200
for
580
000
and
the
assessed
value
is
583
200,
which
equates
those
price
per
square
foot
of
519.
F
This
unit
is
two
floors
higher
which
the
appraiser
values
at
ten
thousand
dollars
and
does
come
with
an
additional
parking
spot,
which
is
valued
at
twenty
five
thousand
so
adjusting
these
values.
For
my
unit
it
would
be
548
thousand
two
hundred,
but
this
unit
is
also
165
square
foot
larger
than
my
unit
and
has
upgrades
that
my
unit
does
not
specifically
the
kitchen,
and
it
also
has
hardwood
floors
throughout.
F
F
So
when
I
look
at
the
three
comparable
sales,
the
average
price
per
square
foot
is
537,
which
equates
to
a
value
for
my
unit
of
five
hundred
and
fourteen
thousand
four
hundred
and
forty
six
dollars,
and
I
don't
know
how
this
impacts
values
at
all.
But
recently
the
association
did
increase
our
assessment.
F
So
I
do
believe
that
the
increase
in
hoa
dues
does
decrease
the
attractiveness
of
the
building,
especially
since
we're
not
getting
any
new
amenities
or
improvements
to
our
existing
amenities.
And
I
guess
you
know
that
will
remain
to
be
seen
for
this
coming
year,
but
I
will
say
when
they
increased
the
dues.
It
was
too
late
for
me
to
back
out
of
the
deal
because
I
had
already
committed
to
buying
the
place.
F
So
I
guess
to
conclude,
like
based
on
the
very
recent
sales
price,
the
condition
of
the
property
and
the
the
recent
hoa
increases.
I
do
believe
that
the
assessed
value
of
my
home
should
be
closer
to
525
000..
F
F
A
Thank
you,
and
now
for
the
county.
P
Thank
you.
So
I
want
to
start
out
by
just
pointing
out
that,
unfortunately,
the
comm
sheet
that
you
see
in
your
boe
memo
folder
was
not
the
finalized
version,
so
mr
carvajal
will
actually
be
sharing
the
final
version
of
the
com
sheet.
Just
to
so,
you
can
see
some
floor
and
view
values
that
were
not
listed
previously,
so
this
subject
is
unit
453
at
the
eclipse
on
center
park
condominium
it's
located
on
the
fourth
floor
and
is
east
side
facing
it,
has
two
bedrooms:
two
bathrooms
950
square
feet.
P
The
unit
includes
one
parking
space
and
one
storage
unit
again
and
although
no
interior
inspection
was
conducted,
I
did
review
the
listing
photos
since
it
did
sell
recently
and
it
showed
a
fully
original
unit,
mixture
of
hardwood
and
carpeting,
and
the
unit
also
includes
panoramic
views
of
the
potomac
river,
since
it
is
right
above
the
tree
line,
as
she
said,
the
appellant
feels
that
the
fair
market
value
of
the
condo
should
be
525
due
to
not
being
upgraded
and
the
high
hoa
fees
she
recently
did
purchase
the
unit
in
december
of
2021
for
550
000.
P
The
appellant's
neighborhood
decreased
two
percent
for
studios
and
one-bedroom
units,
and
there
was
an
eight
percent
decrease
for
two
and
three
bedroom
units
during
the
2022
analysis,
some
of
the
sales
that
we
saw,
the
eclipse
included
unit
652,
which
sold
for
590
000
this
unit
is
the
exact
same
model
as
the
subject.
This
unit
also
includes
a
similar
view.
The
bathroom
is
in
original
condition
and
the
kitchen
has
minor
differences
unit,
238
sold
for
595
000
in
april
of
2021.
This
unit
is
a
two
bedroom,
two
bathroom
1074
square
foot
unit.
P
It's
also
east
side
facing
and
on
the
second
floor,
the
kitchen
and
bathrooms
appear
to
be
in
original
condition,
and
the
unit
is
fully
carpeted
and
unit.
639
is
a
two-bedroom
two-bathroom,
1123
square
foot
east
side
facing
unit
that
sold
for
580
thousand
dollars
in
may
of
2021..
The
unit
is
in
original
condition,
but
does
include
updated.
Hardwood
flooring
throughout
all
of
the
comps
presented
appear
to
be
close
to
original
condition.
P
There
were
11
original
unit
sales
during
the
analysis
and
there
was
no
quantifiable
evidence
to
account
for
changes
in
the
units
that
had
minor
updates,
and
that
is
because
the
eclipse
is
the
largest
and
newest
condo
in
the
crystal
city
area.
It
was
built
in
2006
and
the
majority
of
original
units
still
look
excellent
as
far
as
condo
fees
increasing
or
being
too
high.
We
acknowledge
that
they
can
change
at
any
moment
in
time
and
have
no
direct
correlation
to
the
county's
assessment.
P
P
It
is
currently
equalized
with
other
units
at
the
eclipse
and
as
a
result
of
the
review,
we
ask
that
the
board
please
confirm
the
2022
assessment
at
562
900..
Thank
you.
D
G
I
have
a
question
for
the
department
about
noise
trains,
don't
go
by
as
often
as
trucks
on
some
major
thoroughfares,
but
they
are
allowed.
Have
you
found
any
difference
on
one
side
of
the
building
versus
the
other?
That
would
account
f
for
a
noise
factor
diminishing
that
side,
and
I
mean
maybe
the
answer
is
it's
offset
by
the
wonderful
view
of
the
potomac
and
you
know
airplanes
and
you
know
the
sewage
plant
in
maryland.
Do
you
see
any
difference
on
that
side?.
P
There
has
been
no
quantifiable
difference
in
you
know:
noise
level.
It
is
crystal
city
which
is
very
urban
out
there
and
very
popular
recently.
So
just
nothing
that
would
be
specific
to
the
train
noise.
That
was
mentioned.
P
The
county
has
no
new
information
to
add,
just
as
I
mentioned
before,
the
building
is
fairly
new.
We
haven't
seen
any
major
differences
and
levels
of
renovation.
Everything
still
holds
up
pretty
well,
so
just
hope
that
you
guys
can
see
that.
Thank
you.
F
Yeah,
thank
you.
I
mean
the
noise
actually
is
kind
of
a
big
deal.
It
is
a
constant.
It
isn't
just
trucks,
because
there
is
some
construction
going
on,
but
it
is
also
train
noise,
metro,
vre
and
freight
trains.
F
So
the
the
west
side
of
the
building
is
significantly
quieter,
and
then
I
get
I
guess
in
terms
of
renovation
I
mean
if,
if
all
else
was
equal
and
and
the
values
are
the
same,
I
would
have
opted
for
a
more
renovated
unit,
and
I
don't
think
that
my
unit
should
be.
F
D
You
know
right
up
against
the
end
of
the
year
and
and
the
fact
when
you
calculate
that
it's
it's
about
an
eight
percent
reduction
from
the
2021
assessment
and
that's
what
the
county's
saying.
Two
and
three
bedrooms
are
down
eight
percent
year
over
year,
so
it
seems
like
the
sale
price
would
be
in
line
with
that
analysis.
But
then
you've
got
these
comps
two
and
three,
which
you
know
trying
to
figure
out.
A
A
E
A
You
know,
as
far
as
I
think
the
county
certainly
addressed
the
the
increase
of
the
hoa.
I
think
we
see
that
across
the
board
from
a
lot
of
different
properties-
and
I
think
we're
going
to
see
that
in
the
next
year
or
so
on,
a
lot
of
properties
and
the
market
values
will
determine
whether
or
not
those
increases
affect.
But
so
I
don't
put
much
weight
on
that,
but
what
it
mr
yates
or
mr
matkin,
what
do
you
think.
I
25
000
bump
in
the
land,
and
I
think
that
off
that
did
the
offset
now
I
don't
know
if
the
others
I
did
not
look
the
others
up
to
see
if
they
had
the
same
kind
of
bump,
but
I
assume
they
did.
It
seems
to
be
a
theme
with
the
condos.
I
I'm
not,
it
does
seem
a
little
bit
out
of
line,
but
not
that
far-
and
I
don't
know
I
that
was
one
of
my
questions-
was
going
to
be
to
the
county.
Was
there
any
adjustment
for
rail
and
the
answer
is
really
no,
it
doesn't
sound
like
they
do
any,
but.
A
I
F
G
I'm
I'm
on.
I
agree
with
both
of
you,
my
prejudices
that
rails
gonna
matter,
but
guess
what
nobody
seems
to
care
so
far
in
this
building
could
be
again
on
the
the
glebe
roadside
you're,
getting
route,
one
noise,
and
so,
as
the
department
said,
it's
an
urban
place
and
you're
going
to
get
noise
and
just
pick
your
poison,
at
least
on
the
on
the
appellate
side.
At
least
you
get
a
good
view
of
the
river
and
some
cool
plane
stuff.
G
Yeah,
exactly
right
and-
and
you
know
you
know-
maybe
in
in
first
blush
the
the
sales
price-
the
assessment
are
upside
down,
but
this
sales
price
was
outside
the
assessment
period,
maybe
right
side
up
next
year
and
finally,
like
some
of
the
other
problems
we've
had
today-
and
I
say
this
with
a
smile-
the
appellant's,
a
victim
of
adjusted
land
prices,
just
especially
in
national
landing,
where
all
things
are
amazon,
the
improvement
value
plummeted,
and
that
seems
knowing
that
this
is
somewhat
of
an
artifice
land
versus
improvement
value.
G
Nonetheless,
the
department
has
adjusted
for
catching
up
on
the
land
value,
so
I
really
don't
have
a
problem
with
it
right.
A
I
A
And
I
did
address
that
mark
my
feeling
was
that
was
a
single-family
home.
You
know
when
you
look,
there
are
sales
in
this
building,
so
I
I
think
that
that's
a
difference
for
for
my
standpoint.
Anyway.
A
As
far
as
to
look
at
I
mean
I
think,
just
what
you
said,
I
mean
with
the
reallocation
and
that's
really
what
they've
done
they've
gone
and
changed
some
of
the
value
to
the
land
where
it
should
be,
and
I
think
they're
doing
that
across
the
county.
I
think
we've
seen
that
on
other
condo
buildings
here
I
suspect
that
we
have
more
cases
we're
going
to
see
more
of
that.
You
know
and
the
building
itself
the
unit
itself
went
down.
So
you
know
I
I
don't
feel
like
the
land
went
up.
F
G
F
I
G
G
It's
outside
the
assessment
period
on
the
current
side,
it'll
be
interesting
to
see
what
happens
right
now
when
the
department
goes
back,
but
we
do
when
we
see
ratios
forgetting
about
in
and
out
of
the
assessment
period
we
see
ratios
above
one,
the
the
the
department's
goal
is
to
keep
them
all
under
one,
but
I
mean
this
is
a
big
building
and
the
sales
of
the
sales.
G
I
A
A
D
No,
I
think
their
business
yeah.
I
think
we
have
a.
I
have
the
folder
and
I
have
the
the
packets
and
everything,
but
I
don't.
I
don't
think
we
have
an
invite
for
tomorrow's
meeting.
A
E
A
It
just
to
be
sure,
and
then
tomorrow
we
have
quite
a
few
cases,
but
some
of
them
are
very
similar.
If
you
started
to
read
them
you'll
see,
so
I
think
we'll
move
along
in
a
timely
manner.
Okay!
Well
with
that
being
said,
and
no
further
business,
then
we
will
stand
adjourned
here
at
10,
49
and
re-adjourn.
Tomorrow
morning,
wednesday
may
25th
at
9
a.m.