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From YouTube: Board of Equalization Hearing May 19, 2021
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A
Good
morning
today
is
wednesday:
may
20
may
19
2021
and
it
is
the
arlington
county
board
of
equalization
hearings.
The
first
case
on
the
agenda
is
rpc14024125
located
at
1029
north
stewart
street.
The
appellant's
name
is
mr
kevin
reef
and
he
will
he
can
begin
his
eight
minutes
and
tell
us
about
his
property.
B
Hi
good
morning
so
yeah
we
purchased
this
property
in
december
of
last
year.
You
guys
have
I
received
an
assessment
of
633
000.
when
we
were
purchasing
the
property
december.
Last
year
we
received
a
let's
see
here.
B
We
received,
we
got
an
appraisal
done
the
appraisal
reflected
a
value
of
575
000..
That
is
the
price
that
we
paid
for
the
property.
It's
a
it's
a
two-bedroom
two-bath
unit.
Just
over
a
thousand
square
feet.
I
submitted
comps
several
submitted.
Five
one
was,
let's
see
here.
One
was
one:
zero
zero
one
north
vermont
street
number
310
that
had
a
sale
price
of
570
000
that
was
on
august
20th.
B
B
B
The
closest
was
1020
north
stafford,
which
had
a
sale
price
of
605
back
on
october
in
october
2019,
and
then
the
assessed
value
was
5.65,
others
referenced
had
assessed
values
of
390
403
and
I
understand
you
know
there
are
other
considerations
but
yeah.
So
that's
all.
I
have.
A
Okay,
thank
you,
sir
mr
carvajal,
for
the
county.
Please.
C
Sure,
good
morning,
everyone,
the
subject,
is
unit
318
at
the
summer.
What
condo
it
is
1139
square
feet
and
has
two
bedrooms
and
two
bathrooms
it
is
located
on
the
third
floor.
The
2021
analysis
showed
five
open
market
transactions
at
summerwalk.
For
our
analysis,
we
usually
only
stick
to
sales
that
occur
in
the
subjects
building.
C
We
don't
like
to
use
sales
from
other
buildings,
because
there
are
things
we
can't
take
into
consideration,
such
as
other
unit
other
buildings,
condo
fees
or
amenities
for
summer
walk.
The
median
assessment
to
sale
ratio
indicated
that
the
assessments
needed
to
increase
across
the
board
and
the
change
was
made
for
2021
to
increase
the
improvement
by
10
percent
for
both
one
and
two
bedroom
units.
C
C
C
C
Wrapping
up
in
august
gives
us
an
opportunity
to
verify
each
individual
sale
by
determining
whether
it's
an
open
market
transaction
or
not.
Whether
we
need
to
update
our
property
record
and
then
make
the
appropriate
changes
to
the
individual
parcel
or
the
building
as
a
whole.
What
I
like
to
tell
homeowners
is
that
our
2021
assessments
are
based
on
sales
that
occur
within
a
12-month
period
that
started
16
months
before
january.
C
C
The
department
would
not
like
to
change
the
subject's
assessed
value
to
their
december
2020
sales
price,
because
we're
not
sure
if
that
sales
price
is
an
outlier
or
an
indication
of
overall
change
in
the
market
trend.
We
try
to
keep
our
assessments
based
on
sales
that
occur
within
the
12
months
of
the
analysis.
C
The
subject
sale
will
be
reviewed
for
the
2022
analysis.
If
the
board
decides
to
take
into
account
the
december
2020
sale
of
the
subject,
they
must
also
look
at
other
two-bedroom
late
sales,
as
well
in
the
2022
analysis
period
that
we
are
in
right
now
and
will
conclude
in
late
august
of
this
year.
So
far
there
have
been
five
sales
of
two-bedroom
units
at
summerhawk,
ranging
from
537
thousand
to
660
thousand.
C
Although
we
will
consider
late
sales,
we
will
put
more
weight
on
them
if
we
have
limited
sales.
In
this
case,
we
know
that
the
appellant
sale
is
one
of
five
two
bedroom
sales
that
have
occurred
so
far,
so
we
still
have
a
couple
months
left
in
2022's
analysis
period
to
review
and
see
if
any
further
sales
come
in.
C
What
we
do
know
right
now
is
that
when
we
conduct
the
2022
analysis,
we
will
have
multiple
sales
of
200
units
that
will
show
us
whether
the
575,
000
sale
price
of
the
subject
is
an
outlier
or
a
reflection
of
the
changing
market
trend.
If
we
identify
that
the
market
value
of
these
units
has
gone
down
in
the
12-month
period
that
comprises
the
2022
analysis
period,
then
our
assessments
are
going
to
reflect
that
change.
C
The
department
does
not
want
to
automatically
change
the
assessment,
the
subject's
assessment
to
their
december
2020
sales
price,
because
if
we
made
make
changes
to
that
parcel
or
an
entire
neighborhood
based
on
sales,
that
happened
in
late
december,
we
feel
like
the
methodology
is
not
equally
applied
to
all
160-plus
condo
neighborhoods,
since
the
other
neighborhoods
strictly,
stick
to
the
analysis,
time
frame
and
this
one
would
not
thank
you
again
for
your
time.
That's
it.
A
Members
I'll
start
for
the
county,
mr
carpenter,
on
the
third
comp
that
you
used,
which
is
the
most
similar,
because
it's
the
two
bedrooms
that
sold
at
605
within
the
analysis
period
but
is
only
assessed
at
565.9.
C
Correct
that
was
something
that
we
looked
up
and
I
was
able
to
go
back
a
couple
years
and
see
usually
when
we
see
those
differences
in
assessment
value.
It
means
that
there's
a
change
or
a
difference
in
the
base
rate
for
those
units.
C
The
base
rate
for
the
subject
is
higher
than
the
base
rate
for
comp
3..
I
wanted
to
figure
out
why
so
we
went
back
a
couple
years
and
what
we
found
was
that
the
subject's
model
always
trended
to
sell
higher
than
the
model
of
comp
3,
and
this
could
be
seen
going
back
a
couple
years
at
summerwalk.
Different
units
have
different
interiors.
C
There
are
some
that
are
two
level
both
the
subject
and
comp.
3
are
just
one
level
comp
3.
If
you
look
at
it,
it
looks
more
like
an
apartment.
It's
more
closed
in.
It
doesn't
feel
as
open.
The
subject
has
a
a
wall
of
windows
that
that
makes
it
seem
more
airy,
more
bright,
more
open.
C
D
D
C
Right
so
we
we
do
acknowledge
the
you
know:
the
sale
price.
Obviously
I
even
spoke
to
the
listing
agent
to
see
you
know
to
make
sure
it
was
a
competitive
price.
C
They
said
it
was
so
we'll
see
I
you
know,
I
see
the
sale
price
and
I
see
the
assessment,
but
I
wouldn't
want
to
change
the
assessment
to
that
sale
price,
knowing
that
we
have
other
two-bedroom
sales
that
sold
for
a
lot
more
when
we
do
our
2022
analysis,
that
will
be
the
time
to
review
all
those
sales
and
see
where
the
subject's
value
fits
in
with
those
others
to
see
if
it's
an
outlier
or
if
it
was
a
change
in
in
the
market
trend
where
early
in
the
analysis
period,
things
were
coming
in
lower
and
later
they
they
bumped
up
a
little
bit.
C
I
don't
know
that
that
will
all
be
reviewed
later
this
year
for
2022's
assessment,
but
you
can't
deny
the
the
sale
of
the
subject.
It's
just
it.
It
wouldn't
be
appropriate
for
us
to
use
it
using
our
current
methodology.
E
E
Is
the
website
not
updated
because
the
assessment
values
that
I
see
on
the
website
they're
much
different
than
this?
I
mean
I'm
looking
at
unit
301,
the
assessment
for
2021
says
4
17
900.
E
The
assessment
for
unit
400,
which
is
another
unit
that
sold
this
year
or
660,
000
the
assessment
that
shows
on
the
website.
It
says
aura
3200.
E
E
E
So
there's
a
big
difference.
I
mean
the
discrepancy
and
not
all
of
them
unit
318
the
assessment
value
that
it
shows.
Well,
it's
this
one,
the
the
subject
there's
another
unit
unit
107,
shows
assessment
value
at
647,
even
though
it
sold
for
579
in
november
of
last
year.
So
I
mean
it's
all
over
the
place.
I'm
not
sure
what
you
know.
E
It
doesn't
show
me
a
pattern
and
it
doesn't
show
that
the
units
are
assessed
fairly
and
equitable.
I
guess
equally.
C
I
I
I
don't,
I
mean,
I
understand
your
question.
I
don't
have
the
the
information
about
the
other
units
right
now.
I
do
know
that
there
is
a
lot
of.
There
are
a
lot
of
adjustments
on
this
building.
It
could
possibly
be
those
there
is
a
floor
adjustment
that's
in
place.
This
building
is
unusual.
If
you
look
at
the
outside
of
it,
there
are
some
units
that
have
when
it
was
originally
sold.
C
They
called
it
a
greenhouse
balcony,
but
it's
basically
a
wall
of
windows
and
it
has
portion
of
the
ceiling
being
windows
as
well.
Other
units
have
balconies
and
those
features
aren't
attributed
directly
to
a
model,
so
a
model
or
a
tier
could
or
could
not
have
those
factors,
those
adjustments,
but
unfortunately
I
can't
get
into
more
detail
about
your
your
question.
I
I
I
got
the
the
comps
and
the
analysis,
and
that
was
what
we
were
looking
at.
F
To
the
county,
the
you
listed
some
outliers
with
quite
a
bit
of
range.
How
many
of
those
are
the
two
bedroom.
C
F
Do
you,
what
do
you
see
is
any
difference
between
those
the
the
floor
levels?
I
mean
the
floor.
Adjustments
aren't
very
much
there's
no
real
view.
Adjustment.
C
No
we'll
we'll
analyze
those
well.
The
first
thing
we
want
to
do
is
to
make
sure
that
those
five
were
open
market
transactions
we
want
to.
We
want
to
make
sure
we
can
use
those
sales
that
they
were
competitive
values.
The
next
thing
we'll
look
at
is
in
this
building,
in
particular
the
the
units
don't
all
necessarily
look
alike.
There
are
some
units
that
are
two
level.
C
Some
are
one
level
and
the
the
the
floor
plan
is
doesn't
necessarily
translate
from
one
unit
to
the
other,
so
they
look
different
on
the
inside.
It's
hard
to
explain.
G
Yeah,
though
just
the
thing
that
jumps
out
to
me
is
that
this
is
a
nine
percent
increase
over
the
2020
assessment,
and
so
could
you
talk
on
that
as
far
as
is
that
in
line
with
the
general
condo
market
in
arlington?
Is
that
in
line
with
the
building?
Is
that,
in
line
with
sales
that
we
saw
in
2020,
I
mean?
How
does
that
compare.
C
Right,
so
I
would
say
it's
it's:
it's
it's
pretty
average
from
what
I've
seen
in
fact
the
the
not
to
bring
up
another
case,
but
the
next
case
we
have,
I,
I
know,
had
a
ten
percent
increase,
but
what
what
I'll
say
is
before
we
started
our
analysis?
We
did
not
know
what
con
what
the
condo
market
was
going
to
do.
We
caught
the
beginning
of
the
pandemic
during
our
analysis
period.
I
personally
thought
that
we
would
see
kind
of
stagnation
and
value
and
not
a
lot
of
inventory.
C
What
we
saw
was
actually
quite
the
opposite.
We
saw
an
increase
in
inventory
during
the
analysis
period,
as
well
as
an
increase
in
market
value
that
was
pretty
much
overall
in
the
entire
county
for
the
condo
market.
That's
north
south
high
rise,
low
rise
in
general,
the
the
one
bedroom
units
performed
better
than
the
two
bedroom
and
the
three
bedroom,
but
that
nine
percent
increase
on
the
building
value
was
not
unusual
to
answer
your
question.
H
C
Sure
the
department
has
no
other
new
information
to
submit
just
that.
You
please
look
at
the
the
analysis,
as
well
as
the
comps
that
were
submitted.
C
The
analysis,
which
is
what
we
use
to
create
our
assessments,
like
I
said,
is,
is
a
snapshot
of
a
12-month
period
and
our
assessments
reflect
that
time
period
any
sale
that
occurs
after
that
is
a
new
12-month
period
that
will
be
used
for
another
assessment
year
if
we
start
pulling
sales
out
of
that
other
analysis
period,
the
department
believes
that
it's
not
fair
to
other
buildings,
other
neighborhoods,
where
we
strictly
stick
into
the
time
frame.
C
You
know
if
we
see
a
late
sale
that
comes
in
september
october,
we
might
put
a
little
more
weight
on
that,
but
something
that
happened
in
late
december
when
our
numbers
have
already
been
concluded
and
finished
it
it's.
I
would
ask
the
board
to
please
stick
to
the
time
frame
and
observe
the
sales
that
happened
in
that
time
frame.
That's
it.
Thank
you.
B
Sure
I
would
just
point
out
so
I
understand
the
time
frame
that
you
guys
were
looking
at
based
on
your
methodology.
I
know
that
you
you,
I
know
you
pointed
out
that
I
don't
think
you
found
anything
in
this
exact
building
during
that
time
frame
and
that's
why
you
you
look
elsewhere
for
comps,
but
I
would
just
I
would
say
you
know.
B
I
don't
think
it's
possible
that
the
the
reduction
from
like
the
when
you're,
comparing
the
assessment
that
you
guys
gave
of
63
633
compared
to
the
sale
price
that
I
you
know.
I
purchased
this
on
the
open
market
for
575.
In
december
I
mean
it's
it's
indicative
of
of
what
the
price
was
during
that
time
frame,
there's
not
been
a
significant
downturn
in
the
market
that
would
match
this,
the
reduction
from
633
to
575,
for
oh,
that's,
only
a
three-month
difference.
B
The
other
thing
I
would
point
out
is
that
there
are.
There
is
a
comp
that
was
referenced,
that
is
part
of
the
summer
work
summer,
walk
property,
it's
it's
there's
two
buildings
in
summerwalk
that
other
buildings
1020
north
stafford
and
that
had
an
assessed
value
of
565..
B
That
was
a
two
that
was
also
a
two
bedroom
two
bathroom.
In
addition
to
that
that
building
it
was
comparable
square
footage,
but
it
also
was
two
floors.
My
unit
is
one
floor,
so
yeah
I
would
just.
Lastly,
just
say
I
mean
the
the
difference.
Is
I
mean
between
the
the
purchase
price?
I
mean
the
63
000
difference
is
just
is
just
enormous.
I
just
don't
think
that
can
be
ignored.
A
F
That's
that's
exactly
where
I
was
going
to,
and
I
just
think
that
this
the
county
really
has
to
do
some
analysis
of
this
building.
What
the
differences
are
there.
It
seems
like
the
assessments,
the
variation
of
units
is
all
over
the
place,
there's
not
a
consistency
and
just
to
say
a
ten
percent
increase,
but
I
don't
know
that
the
sales
and
the
comps
or
anything
are
really
showing
it
to
that.
H
E
Yeah,
I
agree,
I
mean
the
only
one
that
is
a
high
sale
price
is
the
one
that
sold
for
660
and
that's
sold
in
march
of
this
year.
The
other
sales
are
ranging
between
537
to
605,
and
when
we
look
at
the
sales
price
and
the
assessment
ratio,
I
mean
it's
really
not.
E
I
don't
think
it's
fair
that
you
know
just
this
unit
is
going
to
be
assessed
at
633,
and
then
I
mean
there
are
a
couple
other
units
that
are
says
higher,
but
we're
looking
at
you
know
we're
taking
a
look
at
this
unit,
so
yeah
I
would
agree,
I
think,
going
back
to
last
year's
assessment.
That
would
be
a
fair
way
to
do
it.
A
Right-
and
we
may
find
out
in
this
information
that
it
was
you
know,
the
reaps
just
happened
to
get
a
good
deal
on
it
and
it
may
not
be
indicative
of
what's
going
to
happen
next
year,
but
I
think
for
this
year
you
know
I
I'm
really
struggling,
but
mr
metzken.
I
I
appreciate
the
struggle,
but
I'm
I'm
what
I
don't
appreciate
is
just
going
back
to
last
year
and
assuming
that
there's
no
appreciation
in
this
and
similar
condominium
buildings.
I
I
don't
understand
that
and
that's
supported
a
little
bit
by.
I
am
sympathetic.
This
seems
to
be
an
outlier
assessment.
On
the
other
hand,
the
subject
just
as
a
yardstick
not
as
a
a
guideline,
not
as
a
rule,
is
assessed
per
square
foot
less
than
comfrey.
I
So
it's
not
completely
out
of
black
the
assessment,
not
sales,
just
assessment
per
square
foot.
So
I
I
would
favor
finding
a
middle
point
between
last
year's
assessment
and
this
year's
proposed
assessment
and
not
just
saying
no
there's
no
appreciation
and
that's
the
end
of
it
and
with
everyone.
Of
course,
I
agree
that
we
need
to
ignore
sales
outside
the
the
assessment
period.
That's
just
a
very
slippery
and
dangerous
slope.
A
Well,
I'm
just
going
to
jump
in
here
before
I
think
mr
hoffman,
you
wanted
to
say
something,
but
I
mean
mr
metzkin
two
things
one.
The
reason
that
I
was
fine
with
the
580
going
back
to
last
year's
is
because
the
the
one
sale
that
we
do
have
of
a
in
the
analysis
period
is
assessed
at
565.9,
so
it
is
higher
than
that
and
second,
I
don't
think
it's
a
good
idea
for
anybody
on
the
board
to
be
looking
at
an
assessment
per
square
footage
calculations,
because
we
don't
do
that.
A
We
tell
appellants
all
the
time.
Don't
do
things
by
square
footage.
We
don't
analyze
that
way.
We
don't
assess
that
way
so
to
come
out
and
use
that
as
an
argument.
I
think
that
that's
a
very
weak
argument
and
one
that
I
would
discourage
board
members
from
using.
But
that
being
said,
mr
hoffman,
what
do
you.
G
A
G
A
F
A
G
A
I
don't
know
whether
it's
mr
or
mrs
cumco
and
yes,
yes,
yes,
can
you
turn
your
camera
on?
Please.
A
A
J
J
The
estimated
price
is
really
affected
by
appraiser's
understanding
of
price
projection
in
unlingually,
which
has
increased
over
the
past
several
years.
However,
appraiser
failed
to
carefully
examine
the
representativeness
of
the
sample
prices
and
took
a
near-sighted
assessment
of
market
prices.
It's
evident
the
area
where
the
unit
is
located.
Port
meyer
is
quite
different
from
northern
side
of
lincoln
county
like
clarendon,
virginia
square
lion,
village
or
dominion,
boston,
etc.
J
Actually,
there
did
not
use
data
based
on
these
factors,
even
though
these
factors
usually
decide
the
ultimate
purchase
price.
The
great
majority
of
market
data
about
property
values
in
post
mayor
indicated
that
the
price
of
old
condominiums
has
remained
stable
almost
the
same
until
november
2020.,
unlike
appraiser,
a
appellant
was
not
influenced
by
one
transaction
because
it
is
risky
to
base
one
person's
statement
upon
a
fewer
number
of
prior
transactions
apparent
closely
followed
the
property
price
of
fort
myer
in
comparison
to
other
areas
of
county
as
a
home,
buyer
and
differencing.
J
Multiple
resources,
including
that
same
death
zone
and
one
thing
trevor
noted,
was
fort
meyer-
was
a
single
rejection
area
whose
rear
estate
class
had
been
stable
for
almost
a
decade.
That
is
the
reason
why
a
parent
chose
the
area
a
submitted
evidence
indicates
convenience
situated
in
fort
myer
have
not
seen
the
price
surge
of
their
areas
experienced.
J
Then
price
increase
of
50
percent
is
suggested.
Nowhere
that
is
estimated
provided
by
online
databases
are
produced
through
a
combination
of
number
of
actual
transactional
data,
considering
many
features
such
as
different
properties,
distance
from
target
property,
etc,
and
that
database
did
not
show
such
land
value
increase.
J
Appraiser
did
not
use
a
formula
to
calculate
the
market
price
based
on
the
actual
conditions
of
property
at
leasing
and
other
estate
agents,
usually
do
a
few
things
that
are
relevant
to
market
price
were
not
mentioned
or
needed
from
a
place
of
report.
First,
a
parent
unit
has
not
been
literate,
like
other
units
in
the
same
community.
J
Rather
it
looked
land
down
and
grooming.
The
original
discarded
floor
was
covered
with
lowest
quality.
Crafted
award
was
painted
with
lowest
quality
paint.
The
electrical
wiring
was
outdated
and
neutral
is
not
grounded.
The
bathroom
was
no
ventilation,
the
kitchen
stays
the
same
with
the
original
kitchen.
Each
bag
was
never
updated
and
more
than
60
years
old.
There
are
other
reasons
why
no
one
else
tried
to
purchase
the
unit
at
apparent
price.
J
Third,
a
unit
should
have
been
purchased
at
lower
price
because
seller
misrepresented
facts
about
unit
electricity,
even
though
a
parent
expressed
it
explicitly
requested
so
and
such
wiring
repair
became
a
precondition
of
the
clothing.
In
fact,
the
seller
tricked
a
parent
into
believing
that
the
wiring
of
the
condominium
was
collected
and
is
grounded.
The
sales
agent
submitted
a
counted
permit
over
this
different
inspection
as
proof
of
correct
wiring.
J
One
month
after
moving
in
a
parent
was
told
by
an
electrician
that
the
whole
explanation
was
a
lie
and
current
condition
is
more
dangerous
than
before.
The
unique
electrical
work
conducted
by
the
seller
is
violation
of
an
interns.
Electrical
code
accidents
spoke
with
accounted
inspectors
who
rejected
the
seller's
representation
based
on
such
extraordinary
facts
and
gender
market
trends.
Appearance
submits
the
price
of
the
union
should
be
no
more
than
340
k
for
the
year
220..
A
Okay,
thank
you,
mr
carvajal.
C
C
The
analysis
showed
that
one
bedroom
models
should
not
see
an
increase
in
value
and
that
two
bedroom
units
should
all
see
a
10
percent
increase
to
their
model
base
rates.
This
increase
was
similar
to
other
older
condo
buildings
in
that
fort
myer,
iwo
jima
area.
Even
with
the
10
increase
to
two
bedrooms,
our
assessments
for
the
sales
that
occurred
in
the
analysis
period
are
still
under
their
sales
values.
C
It
was
discussed
with
the
appellant
that
the
department
cannot
take
into
consideration,
deferred,
maintenance
or
issues
that
are
commonly
found
in
buildings
of
this
age.
The
building
was
built
in
1952
and
grounding
residential
electrical
was
not
common
practice
until
later,
although
this
would
not
be
up
to
code
for
2021,
there
is
nothing
wrong
with
the
unit
that
the
county
would
determine
would
warrant
a
non-habitable
status.
C
The
building
is
close
to
70
years
in
age,
and
these
are
common
issues
found
in
these
buildings
of
this
age.
Only
three
sales
occurred
during
the
analysis.
These
are
shown
on
the
comp
sheet
on
page
3
of
33.,
although
two
sales
have
square
footages
that
are
smaller
than
the
subject,
comparable
3
is
the
same
model
as
the
subject.
Comparable
3
is
840
square
feet,
two
bedrooms
and
sold
in
october
2019
for
three
hundred
and
fifty
two
thousand
five
hundred.
C
When
looking
at
listing
photographs
of
the
subject
and
comparable
three,
the
interiors
seem
to
be
in
similar
condition,
mostly
in
their
original
state,
but
with
very
minor
cosmetic
updates
to
the
kitchen
and
bathroom
areas.
Comp
3,
I
believe,
is
the
closest
indicator
of
market
value
for
the
subject
property
and
the
department
would
kindly
request
that
the
board
please
confirm
the
2021
assessed
value
of
the
subject
at
351
thousand.
Six
hundred,
thank
you.
F
To
the
county,
you
talked
about
the
upgrade
or
not
of
the
other
units,
comp
3,
which
is
the
closest
one
in
the
do.
You
know
if
that
was
upgraded
at
all.
F
C
Looked
at
the
listing
pictures
again
this
morning
and
what
I
had
seen
was
perhaps
an
updated
kitchen
floor
with
some
kind
of
linoleum
and
updated
appliances
and
minor
updates
to
the
bathroom,
such
as
like
a
water
fixture,
but
that
that
was
it
just
minimal
updates.
D
I
I
also
excuse
me,
I
also
like
to
spend
a
brief
moment
on
comparable
2,
which
is
clearly
an
inferior
property,
because
it
has
one
not
two
bedrooms
but
compare
the
sales
price
during
assessment
period
and
the
consequent
assessment
value
to
the
subject,
and
the
subject
seems
favorable
comparable
to
that
one.
I
just
want
to
overlook
that
country's
better
comp.
Comp2
is
by
no
means
irrelevant.
C
The
department
has
nothing
new
to
add.
We
just
asked
that
the
board.
Please
take
a
look
at
the
sales
that
occurred
and
please
confirm
our
2021
assessment
value
of
351
600..
That's
all
thank
you.
J
Thank
you
for
your
patience
and
time,
and
I
believe
you
know
our
unit.
You
know
it's
not
valued
any
more
than
340
k
or
something
I
believe
there
was
no
grand
increase
of
50
percent
in
the
area.
Thank
you.
Okay,.
A
Thank
you.
Okay,
it's
just
among
the
board
members.
G
I
mean,
I
think
comp
3
is
pretty
good.
It's
kind
of
right
on
same
size,
floor
everything
so
because
it
should
be
equalized
to
that
and
the
only
thing
I'd
consider
is
maybe
a
couple
thousand
bucks
for
appliances
and
a
kitchen
floor
as
being
improvement
difference,
but
that's
pretty
minor.
E
I
I
don't
really
see
anything
in
this
case
that
we
can
make
any
adjustments.
I
think
the
sales
price
is
even
though
there's
not
a
lot
of
a
lot
of
them,
but
I
think
it's
right
on
point.
I
don't
know
yeah
like
a
couple
thousand
is
not
going
to
make
that
much
difference.
I
think
I'm
okay
with
it.
H
A
Okay,
mr
carvajal,
are
you
planning
to
stay
in
the
meeting
for
the
whole
meeting,
because
I
understand
that
mr
loeb
lianco
is
not
going
to
be
here,
so
we
can.
If
you
need
to
go,
then
in
respect
of
your
time,
we
can
do
you
now
or
we
can
put
that
at
the
end
to
move
the
other
folks
along.
A
11
30,
so
enough
said
that
is
fine.
Then
we
will
move
along
without
the
appellant
to
the
third
case
on
the
agenda,
which
is
rpc
one:
five,
zero,
eight
four
zero
three
one
at
thirty
five
fifteen
washington
boulevard,
mr
lo
lobianco,
had
a
family
issue
and
is
not
able
to
attend
today.
So
we
will
just
hear
from
the
county.
So,
mr
carvajal,
if
you
will
tell
us
about
the
property-
and
you
can
start
your
eight
minutes.
C
Sure
the
subject
is
unit
117
at
the
wentworth
place.
Condo,
the
subject
is
850
square
feet,
one
bedroom
and
one
bathroom.
The
neighborhood
is
comprised
of
78
units
and
we
usually
do
not
see
a
large
amount
of
sales
coming
from
this
building.
In
fact,
in
the
last
five
years
there
have
only
been
eight
units
that
have
sold
this
year.
There
was
only
one
sale
and
there
was
no
change
in
values
for
the
entire
building
from
2020
to
2021.
C
C
The
unit
has
slight
updates
to
the
kitchen
and
bathroom,
but
still
retains
a
lot
of
its
original
features.
Again.
This
unit
sold
in
september
2019
for
321
comp
2,
is
another
sale
of
the
subject's
model,
although
we
would
classify
it
as
a
late
sale,
it
did
happen
one
day
after
the
analysis
period
ended.
So
I
thought
it.
I
would
add
it
to
the
comparable
sheet
just
to
have
another
data
point
comp
3
is
submitted
to
demonstrate
equalization.
K
C
C
A
A
D
H
E
Yeah,
I
don't
think,
there's
much
to
add.
I
think
the
numbers
it's
you
know
they.
They
show
what
it's
supposed
to
be
at
I'm,
okay
with
it
right.
A
D
A
A
Move
forward,
okay,
do
we
have
this
is
interesting?
Do
we
have
clark
rodderson
on
the.
L
Your
camera
on,
please
forgive
me-
miss
taurus
was
very
helpful
in
getting
me
set
up
for
the
call
I
explained
to
her.
I
would
be
traveling
for
work,
so
I
can
turn
it
on,
but
it
might
be
more
distraction
than
help.
A
L
I'm
david
broderson,
so
I
will
I'll
go
on
mute,
yeah.
H
Sorry
I
haven't
seen
him
log
in.
I
don't
see
him
in
here
all
right.
A
M
M
What
we're
doing
the
property
was
virtually
inspected
on
february
5th,
2021
and
the
property
is
a
two-story,
brick
home.
It
has
five
bedrooms
and
three
bathrooms
the
year.
Built
is
1940,
effective
age
1960
and
the
quality
is
good.
The
appellant
feels
that,
because
his
property
is
strictly
a
rental
and
that
he
has
not
been
able
to
rent
during
the
current
pandemic,
his
value
should
be
reduced.
M
Based
on
that
fact,
the
subject
property
is
used
as
a
rental
property
with
multiple
tenants,
but
is
valued
as
a
single
family
home,
as
are
all
other
similar
duplex
properties,
and
not
on
an
income
approach.
Smaller
duplex
properties
that
are
surrounded
by
single-family
parcels
and
do
not
report
income
and
expense
information
are
valued
as
single-family
parcels.
M
The
appellant's
neighborhood
506051
increased
on
average
four
percent
due
to
the
sales
that
occurred
during
the
analysis
period,
the
property's
grade
and
effective
age
appear
in
line
with
the
neighborhood
and
current
condition.
As
a
as
a
result
of
the
review,
changes
were
made
to
the
bed
and
bath
count
and
location.
M
Basement
square
footage
was
corrected
from
zero
to
three
hundred
equaling
thirty
percent.
With
minimal
finish,
we
corrected
heating
to
radiant
heat
and
corrected
cooling,
to
none
doing
due
to
being
able
to
see
window
units
and
rental
information
online,
and
we
also
corrected
exterior
from
brick
to
brick
veneer.
M
You
can
see
from
the
comp
sheet.
We
provided
the
following:
comps
1837
north
hartford
street,
which
is
1535
8,
is
a
two-story
brick
veneer
home
with
three
bedrooms:
one
half
bath,
three
full
baths
and
a
finished
basement.
This
property
sold
for
one
million
three
hundred
and
fifty
thousand
on
seven.
Twenty
twenty
and
the
current
assessment
value
is
one
million
three
hundred
and
fifty
two
thousand
nine
hundred.
M
The
following
comp
is
1411
north
hartford
street,
which
is
rpc
15695
a
two-story
vinyl
siding
home
with
four
bedrooms:
one
half
bath,
three
full
baths
and
finished
basement
this
property
sold
for
one
million
three
hundred
thousand
on
january,
fourteenth
of
twenty
twenty.
The
current
assessment
value
is
one
million
two
hundred
forty
two
six.
M
M
I
I
have
a
question
for
the
department
most
of
this
is
in
the
value
of
the
land,
and
the
progression
of
size
makes
sense
for
the
comparable.
Certainly,
but
the
subject
is
a
non-conforming
size,
the
base
of
the
any
new
home
you
know,
and
here's
one
that
an
effective
age
in
1960
in
an
upscale
neighborhood
can
never
be
expanded
because
it's
non-conforming
the,
and
so
I
compare
the
land
assessment
from
the
subject
to
comparable
three,
and
I
see
it
as
15.
I
Less
is
that
kind
of
the
standard
discount
for
non-conforming
lots
with
those
that
are
too
small
around
the
county
or
north
arlington.
M
I
M
Need
to
add,
I
just
thank
you.
Thank
you
again.
I
would
like
to
remind
that
the
board
the
subject
was
used
as
a
rental
property,
but
it's
valued
as
a
single
family
home.
We
found
the
current
assessment
to
be
fair
and
equitable
and
recommend
the
board
confirm
the
assessment
value
of
one
million
two
hundred
and
two
thousand
thank
you.
A
K
K
A
All
right
so
do
you
have
connectability.
K
A
K
K
Now
this
does
not,
and
I
realize
you
will
not
take
into
account
the
pandemic,
but
I
the
building,
built
diagonally
across
the
street
from
me
about
10
years
ago,
changed
my
whole
tenant
mix
and
I
went
from
having
professional
people
to
getting
only
hourly
type
workers
and
they
many
times
don't
pay
and
you
have
to
evict
in
any
event,
in
december
of
2019,
my
tenants
all
stopped
paying
prior
to
the
pandemic,
and
I
filed
my
evictions.
I
listened
to
them
over
christmas.
I
shouldn't
have,
and
I
filed
my
evictions
on
march
3rd.
K
2020
and
the
courts
closed
due
to
our
governor's
action
on
march
18th
and
my
court
date
was
for
march
27th,
so
I
went
until
december
of
2020
housing,
these
people
for
free
and
I
had
to
pay
the
utilities
to
keep
the
gas
on
for
the
boilers.
The
electricity,
electricity
spark,
the
boilers
and
the
water
for
the
water
pressure
for
the
boilers.
So
I
had
to
pay
these
people's
utilities
for
a
year
and
they
paid
no
I've
had
no
income
since
december
2019..
K
I
realize
you
won't
take
that
into
account.
I
consider
that
unconscionable
in
any
event,
because
the
government
shut
me
down
and
then
the
pandemic
caused
after
I
got
them
out
in
december
of
2020,
I've
been
unable
to
rent
and
I've
advertised
every
week
now,
they've
just
built
a
brand
new
building
across
the
street
from
me,
which
is
going
to
make
it
impossible
for
me
to
rent,
because
I
don't
have.
I
have
a
1940
building
that
not
competing
with
these
people.
These
buildings.
This
is
not
being
taken
into
account.
K
More
concretely
back
to
your
your
figures.
My
lot
size
is
3759
square
feet.
Your
closest
comparable
to
me
at
1411,
north
hartford
street,
is
6514
square
feet.
Your
next
comparable
at
1837,
north
hartford
is
8
163
square
feet
and
your
your
1604
north
garfield
is
5
770
square
feet.
Your
two
two
larger
comparable
square
feet
are
55
and
are
55
and
45
percent
higher
in
in
square
and
a
lot
size
than
mine.
I
have.
I
have
tried
to
sell
my
building
now.
For
a
year,
I've
had
five
people
who
were
interested
and
they
all
concluded.
K
The
lot
was
too
small
and
they
would
not
make
an
offer.
Five
people
kicked
the
tires
real
good
and
I've
owned
the
building
45
years.
I
bought
it
from
my
retirement
nest
egg
to
be
able
to
take
care
of
me
when
I'm
74
years
old.
I
can't
rent
it
and
I
can't
sell
it,
and
the
lot
is
too
small
and
no
one
will
buy
it,
and
that's
that's.
What's
going
on.
My
additional
point
is
I'm
sorry
to
be
so
agitated?
My
additional
point
is:
I
have
no
forced
air
heat
like
it
said.
K
Originally,
I
have
old-fashioned
radiators.
I
have
no
air
conditioning
and
I
disagree
with
your
interior
square
footage
now.
My
understanding
is
that
your
square
footage
assessment
for
interior
for
for
usable
square
footage
is
based
on
interior
square
footage
if
I'm
wrong,
I'm
incorrect,
but
I
believe
it's
usable
interior,
heated,
covered
roof
square
footage
and
mine's
incorrect.
K
My
your
your
building
shows
15
by
11
for
portion.
One
portion
on
your
diagram
and
26
by
32.
you've
got
to
reduce
that
to
less
than
14
slightly
less
than
14
and
slightly
less
than
10
for
the
15
times
11
and
your
26
by
32,
your
other
portion
you've
got
to
reduce
to
slightly
less
than
25
and
slightly
less
than
30
31
and
you're
coming
out
there
for
with
about
the
same
square,
footage
of
1411
north
hartford
square
feet
square
feet,
which
is
1972..
K
You've
got
me
at
2410,
so
when
you
take
it
down
to
the
1972
square,
footage
of
the
next
closest
comparable
that
reduces
on
your
current
year
assessment
my
building
assessment
by
forty
thousand
dollars,
and
I
submit
that
my
my
square
footage
on
my
land
has
to
be
reduced.
You've
got
mine
at
the
930
000
in
value.
K
You've
got
the
6514
at
1411
north
hartford,
at
a
million
ten
and
the
eight
thousand
one
hundred
and
sixty
three
and
a
million
forty
you've
got
to
reduce
my
value
of
my
my
lot
square
footage
by
at
least
fifty
percent
to
be
fair
to
be
reasonable.
This
is
this
is
just
cannot.
This
cannot
stand
to
charge
me
the
same
thing.
You're
charging
for
lots
that
are
double
in
size.
K
50.
Are
there
45
to
55
percent
larger
in
size?
It's
ridiculous!
It's
not
not
right
and
you're
charging
me
for
a
stoop
that
I
have
an
on
one
awning
over
and
I
that's
not
interior
square
footage
if
I'm
wrong,
but
I
don't
see
how
you
can
charge
for
outside
square
footage.
It
has
to
be
to
my
understanding
interior
square
footage.
Now
I
can't
compete
with
the
new
buildings
across
the
street
diagonally
across
or
the
brand
new
one
directly
across
there's
no
way.
My
building
my
tenant
attractivity
has
decreased
tremendously.
K
I
watch
it
happen
when
they
build
a
building
across
the
street.
I'm
now
getting
tenants,
they're
hourly
workers
that
many
times
don't
pay
and
I
have
to
evict
my
whole
tenant
complexion
base
changed
about
10
years
ago
or
12.
When
I'm
sorry,
I'm
74,
I
don't
remember
exactly
when
they
built
the
building,
but
when
they
built
the
building
diagonally
across
the
street,
everything
changed
now.
I
can't
sell
it.
I
can't
rent
it
and
my
last
point
for
you
is
please
that
I
believe
there's
a
market
for
houses.
K
K
So
now
I
realize
you're
not
going
to
take
account
into
the
pandemic,
which
is
obvious
real
world
economic
force.
That's
come
into
play
all
the
all.
All
the
renters
all
moved
back
home,
my
renters
were
all
younger
and
they
all
moved
back
home.
They
all
lost
their
jobs.
It's
still
not
renting.
I
advertise.
Every
week
I
just
listed
with
a
real
estate
company
because
I've
had
it
for
sale
for
a
year,
and
I
can't
sell
it
and,
like
I
say,
everybody
who's
looked
at
it
and
they
looked
at
it.
K
Hard
all
concludes
that
the
lot's
too
small
and
they
will
not
make
a
written
offer.
I've
had
no
written
offers,
I'm
sorry
to
be
so
agitated,
but
I'm
very
irritated
that
my
government,
that
that
blocked
me
from
making
evictions
and
required
me
to
house
people
you've
ruined
all
the
small
landlords
and
the
government
local
government
has
ruined
all
the
small
landlords
in
the
country.
We're
desperate,
I'm
74..
K
K
A
All
right,
thank
you,
sir.
Okay,
we're
going
to
move
back
into
questions
then,
and
then
both
sides
will
be
able
to
address
that
in
final
wrap-up
miss.
I
have
one
question
for
the
county.
Mr
true,
can
you
try
to
address
the
issue
that
he
brought
up
about
the
square
footage.
M
So
we
have
done
an
exterior
measurements
and
verified
everything
on
the
exterior
of
the
home,
and
then
we
do
take
into
consideration
if
I've
looked
at
interior
photos
that
I've
that
I
found
online
through
the
rental
property
and
made
adjustments
for
the
basement
and
things
like
that
and
the
top
story
being
we
have
it
as
a
two
and
a
half
story
home.
So
that's
taken
into
consideration
as
lesser
square
footage
as
well.
M
A
Okay
and
then
also
just
one
last
question:
the
appellant
brought
up
about
the
no
air
conditioning
and
the
radiators,
which
is
typical
of
that
year.
Property
and
whatnot
would
that
be
considered
in
the
quality
and
condition
so.
M
We
do
look
at
everything
I
did
make
corrections
when
he
filed
his
initial
review
and
we
did
correct.
We
did
have
the
cooling
and
and
the
heat
incorrect,
so
we
I
did
make
corrections
to
that
as
well.
He
is
at
good
quality,
which
I
mean
it's
not
it's
kind
of
middle
of
the
road,
so
I
feel
like
that
is
taken
into
account
a
little
bit,
but
it's
more
obviously
it's
more
than
just
that
information,
but
we
did
make
the
corrections
that
he
did
state
about
the
cooling.
M
So
we
did
remove
them
from
the
record
and
we
did
at
pick
up
the
basement
as
well,
because
we
didn't
have
that
initially.
So
when
I,
when
I
broke
down
all
the
different
corrections,
we
did
make
a
handful
of
corrections
that
he
did
just
state
with
the
cooling
and
the
heating.
H
G
Mr
broderson,
I
apologize
there's
a
fire
drill
going
on
in
the
background.
If
it's
loud.
G
Don't
worry
about
that?
Okay,
what's
your
opinion
of
value
on
your
property
because
you
listed
67.5.
K
A
K
A
A
H
E
I
pray
what
I
pretty
much
wanted
to
know
also
what
pricey
had
it
listed
for,
but
I
have
more
information.
You
know
for
comments.
H
F
A
All
right
we're
gonna
proceed
then
without
them,
because
we've
waited
four
minutes.
Okay,
is
there
any
other
questions
for
the.
M
I
I
don't
think
so.
I
again
just
ask
that
you
confirm
the
assessed
value
of
1
million
202
000.
Thank
you.
A
All
right,
thank
you,
okay.
This
is
now
only
among
the
board
members.
So
what
does
everybody
think,
mr
hoffman.
G
I
mean
I
really
would
have
wished.
I
could
dig
into
some
questioning
a
little
bit
more
with
the
appellant
because
he's
presenting
his
cases,
it's
a
rental
property,
there's
multi-tenants
in
there
there's
no
income.
So
you
know
if
you
want
to
try
to
go
along
his
line
of
logic.
You
know
you
really
need
to
look
at
the
income
stream
before
the
pandemic
and
try
to
figure
out
what
a
fair
value
would
be
so.
G
Think
he's
really
made
a
case
other
than
you
know
a
lot
of
other
factors
being
discussed.
So
you
know
we're
supposed
to
support
the
department
unless
we're
given
some
sort
of
kind
of
compelling
evidence.
Otherwise,
so
I
would
support
the
department's
assessment.
E
I
looked
at
this
property
a
little
more
in
detail
based
on
the
numbers
that
he
was
bringing
and
the
reasons
that
he
wanted
to
have
the
reduction
done,
but
there
are
three
units
that
he
markets
this
for
rent
and
in
this
property
the
top
floor.
It's
a
four
bedroom
two
bath.
He
lists
that
as
1200
square
1600
square
feet,
then
there's
a
two
bedroom
one
bath
apartment
for
1200
square
feet
and
then
do
a
basement.
E
One
bedroom
425
square
feet:
the
rents
are
he's
asking
is
4
800
for
the
4
bedroom,
3
400
for
the
2
bedroom
and
1600
for
the
one
bedroom.
All
together
is
about
9
800.
he's
marketed
this
property
as
a
multi-unit
building,
and
he
didn't
really
have
it
listed
on
the
market
for
the
past
year.
As
far
as
what
the
information
that
I
have
he
had
listed
in
2017
for
1
million
600..
E
E
D
A
D
A
Find
you
know
much
credence
in
that
argument.
You
know
the
fact
that
I
mean,
I
think
the
2
million
that
he
wants
to
list
it
for
is
a
ridiculous
price,
but
that's
the
beauty
of
america.
You
can
list
it
for
whatever
you
want
well.
E
I
mean
the
the
remarks
that
are
in
the
listing.
It
says
you
know
high
rates,
low
vacancy
and
so
I'm
not
sure
how
you're.
A
Well,
I
think
I
mean
again,
the
burden
of
proof
is
on
the
appellate.
I
don't
feel
that
there
was
anything
other
than
a
lot
of
argumentation
and
you
know
unnecessary
tones
with
the
board
and
the
the
county
on
it.
I
don't
see
any
reason
why
not
to
support
the
the
county's
assessment
on
this.
Is
anybody
else.
Contrary
to
that.
E
A
A
Okay
motion
a
second
by
mr
panoranda,
all
in
favor
aye,
okay,
it's
unanimous
five
to
zero.
The
county's
confirmed
at
one
million
two
hundred
and
two
thousand
and
rosa
you
can
call
the
appellant
and
let
him
know
what
that
decision
was.
Yes,
I
will
okay.
Thank
you
ever
so
much
all
right.
Do
we
have
mr
broderson
back
on
the
line.
L
A
L
Great
listen.
Thank
you
to
the
board
for
taking
the
time
to
hear
my
my
case
today.
I
did
communicate
with
miss
churchill
by
email
a
couple
of
times,
so
let
me
just
try
to
go
through
some
facts,
I'm
sure
they're
in
the
file.
The
house
is
a
single
family
home
built
in
1915.
L
The
house
is
a
one-story.
Bungalow
contains
1084
square
feet,
it's
an
unrenovated
home.
It's
I'm
sorry,
it's
an
unrenovated
home
it.
Some
work
was
done
before
we
purchased
the
house.
It
is
my
my
home,
my
residence
and
I
I
know
it's
been
helpful
to
listen
along
actually
to
some
of
the
other
cases
to
hear
sort
of
the
board
guidelines.
My
my
main
point
of
contention
with
the
assessment
is,
I
don't
believe
that
there's
been
sufficient
adjustments
made
to
the
sales
comps.
L
I
have
focused
on
the
three
sales
comps
at
miss
churchill
sent
in
her
original
opinion,
and
I
think
it's
important
to
recognize.
You
know.
I've
heard
condition
talked
about,
and
size
talked
about,
it's
important
to
recognize
the
condition
and
the
size
of
my
home
and
maybe
qualitatively,
it's
important
that
the
board
recognizes.
This
also
is
a
non-compliant
lot,
so
it's
a
non-compliant
home.
It
sits
on
a
shared
driveway
and
it
means
that
the
house
could
never
be
redeveloped
and
you
know.
L
Obviously,
a
lot
of
the
values
in
arlington
now
are
are
redevelopment
values.
The
lot
contained
5
500
square
feet
and
I
believe
all
of
the
three
comps
were
on
much
larger
lots.
L
L
L
If
I
then
look
at
that
same
kind
of
value
based
on
the
land
square
footage,
the
the
straight
average
land
square,
footage
of
the
three
comps
is
150
dollars
per
land
square
feet.
If
I
apply
that
150
per
land
square
feet
to
my
5
500
square
foot
lot,
I
get
where's
the
number
seven,
I'm
sorry,
the
first
one
was
784
604
and
the
land
square
footage
adjust.
Adjustment
is
803
539.,
so
I've
I've
come
up
with
a
value
around
about
eight
hundred
and
three
thousand
five
hundred
dollars.
L
I
believe
that
that's
supported
by
the
facts
of
the
case,
the
size
of
the
house,
the
quality,
the
fact
that
it's
a
non-compliant
lot
and
I
hope
those
factors
be
taken
into
consideration.
Thank
you.
M
Okay,
this
property
was
virtually
inspected
february,
8th
of
2021.
The
property
is
a
one-story
with
attic
wood,
siding
home
two-bedroom
two-bath
with
a
year
built
of
19.50
1915
with
an
effective
age
of
1970
and
the
quality
being
very
good.
The
appellant
feels
this
property
increased
in
total
nine
percent
this
year
and
is
not
consistent
with
fair
market
value.
He
stated
the
property
is
non-compliant
due
to
a
shared
driveway
and
states.
The
property
cannot
be
redeveloped.
M
This
property
sold
for
665
000
in
a
very
poor
condition
and,
as
is
on
10
26
2020,
the
property
was
updated
through
permitted
work
and
then
sold
again
for
965
thousand
on
four
on
april
5th
of
2021,
the
current
assessment
value
being
999
thousand
two
hundred
the
appellant's
neighborhood
five
zero
six
zero
five
seven
increased
on
average
7.4
percent.
Due
to
the
sales
that
occurred
during
the
analysis
period,
the
subject's
assessment
was
increased
as
a
result
of
neighborhood
increases
to
the
land
and
improvements
that
were
applied
to
all
properties
in
the
neighborhood.
M
The
property's
quality
and
effective
age
appear
in
line
with
the
neighborhood
the
appellant
submitted
plans
which
match
what
we
have
on
file.
The
assessment
only
reflects
what's
currently
there
and
does
not
consider
potential
redevelopment
value
or
use
the
appellant
also
submitted
a
partial
private
fee
appraisal
from
2013
changes.
As
a
result
of
the
review
were
correcting
bedroom
count
from
three
to
two
bedrooms.
M
M
M
M
The
third
comparable
611
north
fillmore
street
rpc
1852-004
is
a
one-story
aluminum,
siding
home
with
two
bedrooms:
one
bath
and
an
unfinished
basement.
This
property
sold
for
855
000
on
february
19th
of
2020
as
a
land
sale.
The
current
assessment
value
of
882
400..
This
property
has
a
lesser
quality
and
finished
square
footage
as
as
well
but
again
it
was
sold
as
a
land,
sale
comparables
one
and
two
were
the
two
lowest
valid
sales
prices
outside
of
a
single
side-by-side
sale
in
his
name
in
the
subject's
neighborhood.
M
F
In
looking
over
the
file,
the
what
has
happened
is
the
building
has
actually
gone
down
in
the
last
coup
to
a
couple
years.
The
land
has
gone
up
and
since
2019
hundred
thousand,
which
is
really
where
the
increase
is,
I
guess
my
question
really
lies
along
the
lines.
Is
it?
You
know
a
5500
square
foot
lot
and
the
zoning
there's
not
a
lot.
You
can
do
with
that
land
and
the
county
considers
that
in
any
way,.
M
So
we
did
look
at
similar
properties,
all
in
zoning
r5
with
5500
square
feet
and
they
all
are
around
at
the
same
value
as
the
subject's
property.
And
so
we,
based
on
based
on
the
home
site
valuation
in
the
neighborhood.
A
Can
I
piggyback
on
the
end
of
you,
mr
yates,
so
on
that
on
the
r5
you
have
an
address,
I
know
they're
very
common
across
the
county,
the
shared
driveway
and
the
impact
of
value
for
that.
So
could
you
speak
to
that?
A
little.
M
Ms
churchill-
and
I
don't
know
if
there
was
a
picture
of
it-
it's
not
a
pipe
pipe
stem,
it's
more
of
just
a
very
large
driveway
where
you
can
fit
two
cars,
so
it
is
a
shared
driveway,
but
again
we
have
no.
We
have
no
sales
that
indicate
that
that
would
stop
someone
from
purchasing
the
home
or
reduce
the
value
based
on
that.
A
G
Mr
hoffman,
I
saw
in
the
notes
that
the
bedroom
count
was
reduced
from
three
to
two.
Was
that?
Was
there
any
kind
of
adjustment
in
the
value
for
that
or.
M
G
E
D
E
M
E
D
M
The
subject's
quality
and
effective
age
are
in
line
in
reviewing
all
comparable
sales
in
the
neighborhood
other,
similar
comparables
and
lot
sizes,
and
the
information
submitted.
It
was
determined
that
the
current
assessment
is
fair
and
equitable,
and
we
re
we
recommend
confirming
the
assessed
value
of
941
thousand.
Thank.
A
L
Sure
I
might,
if
I
may
talk
about
a
few
questions
as
I've
heard
the
answers
to
the
board's
questions.
L
I
listen,
I
think,
if
we,
if
we
focus
on
a
comp,
that's
most
logical
and-
and
this
may
sound
contradictory,
it
would
be
the
611
north
fillmore
right
and
the
fact
that
that
was
traded
on
the
land
value
very
clearly
shows
the
value
of
the
land
right.
So
if,
if
the
value
of
the
land
at
north
fillmore
was
149
dollars
per
lot
square
foot,
that
would
actually
result
in
a
land
value
for
my
property
of
of
well
below
800
000..
L
So
I
just
want
to
sort
of
you
know,
make
sure
that
the
q
a
and
particularly
the
answers
to
the
questions
are
taken
into
consideration
in
in
the
finding
of
my
case
and
I'll
be
honest,
I
you
know
I'm
looking
for
a
fair
valuation.
I've
been
a
property
owner
in
arlington
for
more
than
20
years.
I
have
a
daughter
in
a
public
school
system.
I
understand
the
nature
of
real
estate
taxes.
I
hold
a
master's
degree
in
real
estate,
I'm
a
licensed
real
estate
professional
in
the
state
of
virginia.
I
I'll
start,
then,
I
had
concerns
about
the
land
value,
but
that
was
addressed
absolutely
the
base
level
for
either
in
that
neighborhood
is
the
same.
We
know
that
lots
5500
6500
sell
for
about
that
amount.
Second,
unfortunately,
the
the
appellant's
assessment
of
land
isn't
how
mass
appraisal
is
done.
It's
more
lumpy
stair
step
stage
than
not
each
individual
square
foot
is
equal
in
value
to
every
other.
So
I
was
looking
at
the
the
home
value
and
based
on
the
comparables
comparables.
I
E
Yeah
I
mean
I
agree,
it's
one
of
the
things
that
you
know
in
arlington.
We
look
at
the
home
site
itself
as
a
base
value
for
each
slot.
It's
not
really
that
we
look
at
square
footage.
E
I
know
some
areas,
some
other
states,
some
counties
they
do
that
and
it
varies
slightly
or
sometimes
a
lot
more.
But
you
know
land
in
arlington
is
not
valued
that
way
for
market
purposes.
So
I
don't
really
see
much
adjustment
to
be
made
here.
To
be
honest,
I
also
did
the
same
as
ken
to
see
if
maybe
the
condition
of
the
property
would
be
adjusted
downward,
but
I
don't
see
much
difference
between
what
was
sold
and
you
know
especially
compared
to
the
property
it
was
sold
and
resold.
E
You
know
after
it
was
upgraded,
so
I'm
okay
with
the
assessment.
The
way
it
is.
F
Ken
brings
up
good
points
with
the
house,
I'm
looking
at
the
house,
size
differences,
the
finished
area,
differences
and
and
the
quality
where
originally
I
thought
it
was
a
little
more
off.
I'm
not
sure
it's
that
far
off,
if
they
put
it
on
the
market,.
D
A
Okay
is
kinds
nicholson
on.
A
N
Yes,
sorry
just
to
clarify
that,
so
yes,
we
are
the
the
homeowners
of
819
north
barton.
This
is
a
a
very
small
property
or
a
very
small
house,
on
a
very
small
piece
of
property,
3600
square
feet,
probably
the
smallest
lot
for
single
single-family
home
in
all
of
lyon
park.
Our
assessment
was
for
2021
was
assessed
at
819
500
and
when
looking
at
the
sort
of
standard
of
review
for
appeals
for
property
tax
assessments,
I
guess
there's
there's
two
things
to
look
at
one:
is
it
valued
at
more
than
the
fair
market
value?
N
And
that
would,
I
guess,
look
at
comparables
or
two
was
the
assessment
uniform
in
its
application,
and
I
think
when
looking
at
both
of
those
pieces
of
the
standard,
I
I
would
say
that
that's
not
that's
not
the
case.
I
know
there
were
some
comparables
that
were
that
were
given
in
the
assessment.
I
would
note
that
all
of
those
comparables
are
of
land
that
is
much
much
larger
than
ours
and
of
properties
that
are
much
larger
than
ours.
N
I
will
say
the
value
of
the
property
or
the
value
of
the
improvement
is
not
in
dispute
here.
My
dispute
is
only
with
the
value
of
the
land,
so
we
can.
We
can
take
that
off
the
table.
I
guess
in
looking
at
comparables
like
I
said.
I
think
these
are
of
lots
that
are
much
larger
than
ours
and
not
comparable
and
highly
in
much
highly
valued.
N
One
comparable
that
I
did
offer
was
a
comparable
was
a
sale,
a
fair
market
sale
that
happened
like
six
or
seven
weeks
after
the
close
of
the
covered
period.
This
was
a
house
about
three
or
four
houses
down
from
us
on
the
same
block
sold
at
665
000
much
much
less
than
than
our
property
is
valued
at.
This
is
a
property
also
that
is
bigger
in
size
and
bigger
in
land
value,
almost
a
thousand
yeah
about
800
square
feet,
larger
in
land
value
and
it
sold
at
665..
N
I
noticed
the
appraiser's
comments
were
that
this
was
in
poor
condition,
but
that
is
not
a
reflection
of
the
land
that
was
a
reflection
of
the
of
the
house.
So
I
would
I
would
submit
to
you
that
this
is
a
indication
that
fair
market
value
of
north
barton
street
is
much
less
than
what
I
was
valued
at.
So
in
terms
of
comparables.
That's
what
I've
got
to
offer
in
terms
of
the
uniformity
of
the
application
of
the
assessment.
N
If
you
look
at
my
lot,
it's
about
200
the
assessed
land
per
square
feet,
it's
200
per
square
foot
and
you
look
at
these
other
properties.
They're,
sometimes
30
to
40
percent,
less
for
a
larger,
a
much
larger
lot.
A
lot.
That's
more
marketable
a
large,
a
lot
that
for
a
real
estate,
speculator
has
more
to
do.
You
know,
has
more
to
operate
with
our
our
house
is
non-conforming.
It's
too
close
to
the
property
lines,
there's
not
a
whole
lot.
We
can
do
with
it.
It's
a
very
narrow
piece
of
land.
N
Quite
frankly,
it's
it's.
It's
tough
to
see
how
a
3,
600
square
foot
piece
of
property
is
valued
at
720
000
on
the
land
value,
but
something
that's
6678
almost
twice
as
large
is
valued
at
eight
hundred
and
eight
thousand
only
a
eighty,
eight
thousand
dollar
increase
for
a
property.
That's
nearly
twice
the
size,
much
more
marketable.
N
You
could
build
a
much
bigger
house
if
you
want
to
do
a
tear
down,
which
is
what
a
lot
of
people
are
doing
in
these
neighborhoods,
and
you
know
the
we're
sort
of
these
small
property
owners
were
bearing
the
brunt
of
subsidizing,
the
larger
property
owners.
We
use
less
resources,
we
have
no
children,
we
don't
have
kids
in
the
public
school
system,
it's
just
my
wife
and
I
and
you'll
see
our
land.
N
Value
has
gone
up
several
hundred
thousand
dollars
in
the
last
couple
years
alone,
based
on
these
assessments
and
the
pricing
people
like
us
out
of
the
neighborhood
based
on
the
small
size
of
our
land.
So
again,
I
don't
think
it's
being
uniformly
assessed
when
you
look
at
the
square
foot
per
the
square
foot
per
land
size
and
would
ask
that
that
be
taken
into
consideration
because
there's
no
real
comparables
in
this
area
of
such
a
small
piece
of
land.
N
M
Yes,
thank
you.
This
property
was
virtually
inspected
on
february
10th
of
2021.
The
property
is
a
one-story
home.
The
property
has
two
bedrooms:
one
bathroom
with
an
unfinished
basement
year,
built
of
1927,
an
effective
age
of
2002
quality
being
good
plus.
The
appellant
believes
his
property
is
valued
above
fair
market
value.
He
agrees
with
the
value
of
the
improvement,
but
does
not
agree
with
the
value
of
the
land
and
the
appellant
provided.
M
The
following:
comps
724
north
barton
street,
which
is
rbc
1839-29,
a
two-story
shingle
asbestos
home
with
two
bedrooms:
one
half
bath
one
full
bath
and
an
unfinished
basement.
This
property
sold
for
665
000
on
1026
2020
in
poor
condition
as
an
as
is
sale
and
was
updated
and
sold
again
for
965
000.4521.
M
M
M
M
There
is
a
10
adjustment
on
this
prop
on
this
property,
which
is
the
standard
for
lots
of
this
size
in
this
neighborhood.
This
property
is
in
the
same
neighborhood
as
the
previous
case.
You
heard
today
with
a
standard
base
rate
of
800
000.
The
subject's
land
value
currently
is
at
720
000,
due
to
the
adjustment.
M
You
can
see
from
the
comp
sheet
we
provided
the
following:
comps
911
north
daniel,
which
is
a
two-story
brick
veneer
home
four
bedrooms,
one
half
bath,
three
full
baths
and
a
finished
basement.
The
property
sold
for
860
000
on
11
2019,
with
a
current
assessment
value
of
one
million
four
hundred
and
twelve
thousand
one
hundred.
This
is
a
land
sale
that
was
torn.
The
original
home
was
torn
down
for
a
new
construction
home
built
in
2020.
M
M
This
is
also
a
land
sale
and
the
third
comparable
is
216
north
barton,
a
one
and
a
half
story:
aluminum
siding
home
with
four
bedrooms:
one
half
bath,
three
full
baths
and
a
finished
basement.
This
property
sold
for
979
000
on
11
12
20..
The
current
assessment
is
1
million
for
1
million
for
900,
and
this
property
has
a
higher
effective
age.
I
would
like
to
point
out
again
that
comparables,
1
and
2
are
for
our
land
sales.
M
M
G
Yeah
for
the
department-
maybe
I
missed
it-
was
the
next
door
house
mentioned
as
a
kind
of
a
comp
on
the
assessment
side.
Now
on
the
sales
side,
I
know
it
didn't
sell,
but
it's
praised
it
or
it's
assessed
at
797,
100
and
from
the
street.
It
looks
like
kind
of
like
the
same
house
same
similar
lot
size.
I
And
the
building
is
assessed
at
77
and
you
see
interior
pictures
of
both
improvements
and
they're
they're
comparable.
The
the
paint
job
is
better
on
the
next
door
neighbor,
but
the
fundamental
interiors
is
very
much
the
same.
D
I
M
So
the
neighbor
has
a
lower
quality
than
the
subject.
M
M
N
A
M
M
A
And
they
have
so
the
r5
it's
5000.
This
is
36,
so
it's
about
72
percent,
but
there's
only
a
10
adjustment,
and
so
these
are
all
just
have
a
10
adjustment
on
it.
M
A
Yeah,
I'm
okay,
because
and
how
do
you
determine
that?
Where
do
you
determine
that
it
becomes
10
versus
15.
O
You
know
a
lot
of
times
they
get
the
lot
for
what
they
can
get
it
for
the
prices
are
kind
of
all
over
the
place,
but
we
use
our
best
judgment
in
determining
what
the
average
size
is
for
a
neighborhood
and
what
kind
of
adjustments
we
have
to
make
based
on
the
actual
market
sales
of
those
tear
downs
and
what
the
developers
are
paying.
You
know
the
best
data
that
we
can
use
are
the
land
sales
themselves.
So
that's
that's
kind
of
where
they're
determined
over
time.
A
And
so-
and
I
understand
that-
and
it's
certainly
subjective-
I-
I
guess
I'm
just
concerned
this-
is
different.
It's
not
like
it's
500
square
feet,
you
know
less
or
a
thousand.
I
mean
this
is
1400
square
feet
of
a
small
lot
to
start
with
of
only
5
000,
it's
not
like
it's.
You
know,
8
000
or
6
000.
It
just
seems
like
3
600.
I
think
this
is
different
from
the
previous.
You
know
cases
that
we
talked
about
here.
So
do
we
have
any
land
sales
of
35
or
3
600
square
feet?
Lots.
O
We
went
back
in
the
history
on
these
3
600
square
foot,
lots
and
none
of
them
were
land
sales,
but
they
were
they
they've
sold
and
the
market
values
held
up
true
to
their
assessed
values,
told
us
that
we
didn't
need
to
make.
You
know
further
adjustments
on
the
ones
that
we
currently
had.
If
we
did,
it
would
throw
them
out
of
the
line
with
the
market
sales.
You
know
you
can
go
back
to
several.
O
Those
properties
have
sold
and
have
been
turned
over,
so
we
didn't
make
further
adjustments
and
the
majority
of
our
value
is
in
the
home
site
itself,
which
holds
most
weight
for
us
in
keeping
up
with
the
values
in
the
neighborhood.
So
we
did
look
at
the
sales
in
the
past.
They
weren't
land
sales,
but
they
were
certainly
sales
that
have
turned
over
and
told
us
whether
the
market
values
were
true
to
assessments
or
not.
A
M
The
subject's
property
is
smaller
in
land
land
lot
size
and
improvement
size,
but
this
is
reflective
in
the
assessment.
Price
per
square
footage
is
always
higher
on
smaller
lots
and
improvements,
and
is
not
used
to
calculate
assessments,
arlington
county
values
on
a
per
home
site
basis,
meaning
the
value
of
the
land
is
in
the
existence
of
a
home
site
itself,
and
not
the
square
footage
of
the
land.
Adjustments
are
made
to
lots
with
with
sizes
that
are
below
or
above
average,
lot
size
such
as
the
subject.
M
A
N
Yeah
sure
appreciate
everyone's
consideration.
I
would
just
say
that
I
think
it
shows
a
lack
of
uniformity
and
an
application
of
the
assessment
that
results
when
the
result
is
something
so
despair.
The
there's
such
a
wide
disparity
in
terms
of
what
my
assessed
land
per
square
per
square
foot
is
versus
properties
that
are
much
larger,
there's
something
wrong
with
the
base
rate.
When
a
property
half
the
size
is
paying
nearly.
N
You
know
it
was
being
assessed
at
nearly
90
of
what
much
larger
properties
are
being
assessed
at
and
if
that's
you
know
that
that
must
be
a
fundamental
problem
with
the
base
rate,
and
I
would
say
that
that
that's
not
a
uniform
application
of
the
set
of
assessments
when
smaller
properties
are
subsidizing.
The
much
larger,
bigger
properties
in
the
neighborhood
so
appreciate
the
board.
E
I
just
wanted
to
point
out
the
the
only
difference
that
I
can
see
with
the
house
next
door,
which
was
yeah
renovated
in
2016..
It's
the
square
footage
it's
smaller
than
the
subject
property.
It
only
shows
that
777
square
feet.
I
Just
wanted
to
echo
what
mary
had
said
about
the
land,
the
percentage
difference
and
this
versus
the
last
non-compliant
lot
that
we
saw
this
morning
and
also
that
the
50
difference
in
the
discount-
and
I
thought
the
the
department's
response
was
a
coaching
one.
And
although,
at
the
time
before
mary's
question,
I
had
reservations
that
no
longer.
A
Yeah,
I
I
mean
I
too,
I
mean
obviously
on
the
land,
the
3600
it
is
getting
down
there.
I
think
to
the
appellant's
point
that
you
know
somebody's
not
going
to
come
in
there
and
build.
You
know
a
one.
You
know
1.5
million
dollar
house
on
it,
because
the
land's
not
big
enough,
but
nor
will
it
be
assessed
at
that
level
either.
You
know
the
fact
that
there's
nine
other
that
are
assessed
at
that
I
mean
at
least
from
the
standpoint
of
equalization.
A
My
concern
was-
and
I've
you
know
said
this
in
years
past-
that
just
because
it's
assessed
and
equalized
doesn't
make
it
right.
But
if
what
mr
dubai
is
saying
that
the
sales
are
there
of
these
smaller
lots
that
are
supporting
the
assessed
values,
you
know
that's
taken
away
my
concern
from
that
standpoint,
but
this
is
right
on
the
edge
for
me,
mr
hoffman.
G
A
G
Mean
my
only
concern
was
really
with
equalization,
with
the
neighbor
I'd
be
open
to
a
you
know,
a
reduction
to
get
somewhere
closer
to
the
neighbor's
value.
G
You
know
equal
to
or
it's
still
a
fight.
If
you
went
back
to
the
neighbor's
house's
assessed
value,
it
would
be
a
five
percent
increase
over
last
year
and
that's
over
multiple
years
of
five
percent
increases.
G
So
I
mean
what
we
have
now
from
the
department
is
an
eight
percent
increase
from
last
year,
so
I
mean
I'm
up
before
I
don't
know
if
I
had
the
support
there,
but
I
would
I
would
look
at
reducing
to
797
100.
If,
if
I
think
it,
you
know,
if
everybody
thought
that
was
fair.
G
Equalization
with
the
best
comparable
property
available
in
all
of
arlington,
which
is
the
neighboring
3600
square
foot
lot
with
a
very
similar
house
built
on
it.
G
G
A
I
Right,
I
I
was
following
that
same
tenor
for
sure,
but
in
the
conversation
that
we've
had
the
q
a
my
question
is
we
suspect
that
there's
lacking
information
about
the
neighbor
such
that
the
department
assessed
the
improvement
less?
My
question
purely
to
us
is:
is
that
educated
guess
enough
for
us
to
say
no
it's
under
assessed
the
assessments
for
improvements
really
aren't
the
same,
or
should
we
just
say
hey?
This
is
what
the
department
says.
This
is
the
size.
This
is
the
effective
age
and
therefore
it's
worthless.
I
You
know
I
I'd
like
to
get
it
down.
The
22
400
make
it
the
same,
but
the
department
says
they're
not
the
same.
I'm
saying
it
differently
may
hopefully
be
a
little
clearer.
I
I
E
Yeah
I
mean
I
did
the
same
as
you
can.
I
looked
at
all
the
pictures.
You
know
from
both
sales
and
I
don't
really
see
much
difference.
You
know
the
only
number
that
I
saw
different
was
like
the
square
footage
and
which
may
be
computed.
You
know
incorrectly
and
that's
one
thing
that
we've
seen
many
times
in
other
properties,
so
they
both
look
the
same.
They
you
know
as
far
as
quality.
I
don't
see
much
difference,
so
I
wouldn't
be
opposed
to
it.
E
I'll,
be,
to
be
honest,
I'll
be,
I
would
be
comfortable
making
the
adjustment
to
the
assessment
for
the
property
next
door
to
the
same
value.
G
D
O
A
And
so
just
to
clarify,
so
you've
got
a
seventy
seven
hundred
one
hundred
seventy
seven
thousand
one
hundred
on
the
improvement
and
seven
twenty
on
the
land.
Great
breakdown
of
it.
E
A
That
correct,
okay,
all
right
the
motions
on
the
table
to
reduce
it
to
797
100,
all
in
favor
aye
aye
opposed
okay,
it's
unanimous.
It's
reduced
to
797
100,
based
on
equalizing
with
the
next
door,
property,
reducing
the
improvements
to
77
100
and
leaving
the
land
alone
and
we'll
see
what
happens
next
year
on
it
all
right.
Thank
you,
mr
nicholson.
A
I
I
have
a
housekeeping
question
that
deidre
knows
about.
We
can
do
it
after
we
stop
recording,
but
don't
leave.
A
F
I
have
I
have
a
question,
and
this
is
more
with
the
county
in
the
packets
in
the
past
on
the
residential
lots.
F
D
We
were
able
to
begin
to
print
those
maps
as
of
this
week.
Initially
there
was
an
issue
with
gis,
but
that
issue
has
been
revolved,
but
you'll
see
the
the
original
maps
in
the
packets
going
forward.
A
You're
one
step
ahead
of
me,
because
that
was
on
my
my
list
of
things,
mr
gates:
okay,
anything
else
from
anybody
else.