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From YouTube: Board of Equalization Hearing May 30, 2023
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A
A
B
Good
morning
my
name
is
Emily.
Chua
I
have
submitted
to
you
a
letter
earlier
and
can
I
share
my
screen
with
some
slides
that
it
has
all
the
data
in
it
already
that
you
have
okay.
B
B
We
purchased
our
home
from
the
owner
of
40
years
for
eight
hundred
thousand
dollars
in
June
of
2020..
She
was
ready
to
list
with
an
agent
at
825
000,
as
is,
and
we
split
what
would
have
been
her
realtor
fees,
and
that
was
noted.
They
weren't
sure
if
the
the
sale
price
was
valid.
So
I
just
wanted
to
give
you
some
background
on
that.
Our
home
is
four
bedrooms.
B
It
has
one
full
bath,
one
three-quarters
bath
and
one
half
bath,
the
the
state
of
the
bathrooms
and
their
finishes
was
listed
within
the
letter
that
I
submitted
our
home
was
built
in
1966.
It
has
brick
veneer
and
steel
siding.
It
has
all
original
single
pane,
aluminum
windows.
All
the
systems
in
the
home
need
to
be
updated
or
replaced
the
roof,
HVAC
doors,
wiring
and
landscaping
for
the
lawn
to
grow,
as
well
as
the
windows
all
need
to
be
replaced.
That
is
all
submitted
within
the
document.
B
All
cosmetic
upgrades
were
from
the
1990s
or
before
and
we're
all
done
with
Builder
grade
materials
that
have
not
held
up
our
kitchen
cabinets.
The
melanine
is
peeling
off
along
with
all
of
the
bathroom
cabinets
as
well.
B
We
have
an
odd
layout
within
the
home,
meaning
that
the
main
living
is
on
the
second
story
of
our
home
and
from
the
Second
Story.
We
have
no
access
to
the
backyard,
there's
significant
damage
to
areas
of
the
hardwood
flooring
and
we
have
significant
termite
damage
to
floor
joists,
beginning
with
estimates
at
ten
thousand
dollars,
without
knowing
the
full
scope
of
the
damage.
B
B
We
believe
that
our
home,
fair
market
value
is
865
thousand
dollars.
These
four
homes
listed
here
on
slide
they're
also
listed
within
the
document
that
I
submitted
earlier.
B
They
are
all
in
similar
condition
to
our
home
and
there
were
photos,
along
with
the
document
that
I
submitted,
that
concurred
with
that
the
home
on
Fort
Scott
had
not
had
any
previous
cosmetic
Renovations
and
was
had
a
significantly
larger
lot.
Its
sale
price
was
895
000.
B
the
home
on
26th
Street
South,
had
a
larger
lot
had
not
had
any
major
Renovations
sold
for
eight
hundred
thousand
19th
Street
South
had
more
bedrooms
and
baths,
and
it
was
a
five
minute
walk
closer
to
the
Metro
which,
as
we
know
given
market
value
closer
to
the
Metro,
increases
sales
price.
That
was
at
nine
hundred
and
five
thousand
dollars
and
18th
Street
South.
Also
a
larger
lot
and
a
closer
walk
to
the
Metro
was
885
thousand
dollars.
B
The
average
price
of
the
homes
not
considered
TurnKey
sold
during
the
time
frame
that
the
assessment
was
made
for
2023
was
81
871
250
dollars.
Three
of
those
four
homes
have
larger
Lots.
Then
our
lot
at
805
25th,
Street
South
within
the
ZIP
code.
The
land
is
the
where
the
money
is
not
in
the
property.
The
home
itself.
B
I'm
also
saying
that
our
land
value
is
not
as
assessed
equitably.
We
believe
that
our
land
value
should
be
at
108
dollars
and
37
cents
per
square
foot.
B
The
following
five
properties
listed
within
the
document
received
and
that
I
put
on
the
spreadsheet
here
break
out
the
lot
size,
the
sales,
the
sale
price
of
the
property,
and
these
proposed
assessed
land
value
in
2023,
and
then
it
breaks
it
down
further
to
price
per
square
foot.
So,
as
you
can
see,
there's
quite
a
difference.
B
Price
per
square
foot
originally
prior
to
me
putting
in
for
an
appeal
our
assessed
value
was
at
a
hundred
and
twenty
six
dollars
and
80
cents
per
square
foot
and
our
land
was
going
to
be
valued
at
855,
000
dollars,
855
109,
I'm,
sorry,
my
reading
of
numbers.
This
morning
was
going
to
be
significantly
lasting,
855
900
for
our
land
value
alone.
B
I
appealed
that
and
Miss
Tressa
reduced
that
down
to
be
in
line
with
the
neighboring
blocks
for
the
same
square
price
per
square
foot
to
a
hundred
and
Seventeen
dollars
and
41
cents
per
square
foot.
However,
if
you're
looking
at
what
is
being
sold
around
us
and
the
assessed
land
value,
the
land
value
is
still
almost
ten
dollars
less
per
square
foot
than
what
we
are
being
proposed
at
being
evaluated
at.
B
Our
value,
our
TurnKey
comps,
using
the
use
of
these
properties
for
comps
inflates
property
values,
they're
the
use
of
these
properties
inflates
the
fair
market
values
like
805
25th,
Street
South,
using
inflated
fair
market
values
for
non-turn-key
homes,
impacts
the
community
in
negative
ways,
including
pricing
individuals,
out
of
being
able
to
purchase
a
home
and
forcing
families
to
sell
homes
due
to
not
being
able
to
afford
the
significant
increase
in
property
taxes.
B
In
the
five
years
between
2018
and
2022,
the
property
tax
of
805
25th
Street
South,
our
home,
has
increased
by
2
357.62
cents.
For
many,
that
is
not
an
increase
that
is
sustainable
and
as
a
young
family.
That's
not
really.
It
start
wrapping
up,
because
your
time
is
up.
Okay,
so
I
just
wanted
to
point
out
that
the
comps
these
two
properties
here
in
the
red
box
were
being
assessed
at
lower
per
square
foot.
Okay
and
then
this
is
just
a
background
on
our
property
as
well.
C
Turn
your
mic
there
you
go.
Can
you
hear
me?
Thank
you.
The
subject.
Property
is
a
two-story
frame,
bi-level
home.
It
was
built
in
1990
1966,
with
an
effective
age
of
1971
and
a
quality
of
average
plus
it
has
four
bedrooms
and
2.5
bath
and
a
finished
square.
Footage
of
1913.
C
The
appellant
believes
that
their
home
is
being
assessed
for
more
than
a
fair
amount
above
fair
market
value,
believe
that
their
home
condition
is
lower
than
that
of
the
average
home
within
their
neighborhood.
The
appellant
gave
several
sales
comps,
which
they
believe
showed
that
they
are
being
over
assessed.
C
The
appellants
neighborhood
511091
increased
on
average
by
4.9
percent
due
to
sales
that
occurred
within
the
analysis
period
and
within
their
neighborhood.
The
property's,
great
and
effective
age
appear
to
be
in
line
with
the
neighborhood
in
current
condition.
Again,
I
would
like
to
point
out
that
the
effective
age
is
only
five
years
above
the
year
built
in
the
quality
at
average
plus
is
lower
than
that
of
the
is
on
the
lower
end
of
the
average
home
within
the
neighborhood.
C
C
Looking
at
the
sales
comps
submitted
by
the
appellant,
there
were
no,
they
were
all
non-valid
sales
and
had
been
removed
from
the
analysis.
C
I
believe
that
they
were
all
specifically
land
sales
estate
sales
or
non-market
sales,
based
on
the
inspection
done
by
the
county
and
looking
at
sales
from
within
the
neighborhood.
The
county
recommends
that
the
2023
assessment
be
confirmed
to
the
revised
value
of
946
600..
Thank
you.
A
D
Well,
this
is
to
the
county
you
mentioned.
There
were
changes
made
to
the
record
besides
the
eight
percent
adjustment,
what
other
changes
were
made.
C
So
again
they
were
to
reflect
the
missing
exterior
features
on
the
record
their
before
the
inspection,
the
there's
a
large
concrete
patio
in
the
back
and
a
utility
shed
that
we're
not
being
accounted
for,
which
were
added
as
well
as
just
a
small,
concrete
patio
at
the
entrance
way
of
the
house.
And
then
we
changed
the
a
couple
just
descriptive
factors
on
the
exterior
as
well.
E
The
department
clear,
the
effective
age
being
so
close
to
the
actually
when
it
was
built.
You
accommodated
the
the
comments
contentions
that
any
upgrades
that
were
made
were
done.
Poorly
Builders
grade
is
the
church.
That's
confirmed
and
covered
what.
D
E
The
deterioration
termite
have
been
stationed
and
this
doesn't
work
and
that
needs
to
be
replaced.
Is
that
reflected
in
what
you
call
the
quality
of
the
house
a
plus,
because
you
did
mention
that
it's
a
lower
quality
than
most
of
the
house.
C
C
There
was
some
damage,
but
it's
not
affecting
the
house
like
it's
they're
still
able
to
live
in
it
if
they
had
not
been
able
to
live
in
it
or
something
like
that.
That
would
be
taken
into
account
a
lot
of
times,
we'll
reduce,
like
finished
square
footage
in
the
basement.
If,
let's
say,
there's
flood
damage
or
something
like
that,
but
in
this
case,
just
being
that
the
EA
in
the
quality
are
already
so
low.
C
C
Again,
I
just
want
to
point
out
that
the
quality
in
the
EA
are
already
significantly
lower
than
other
homes
within
the
neighborhood.
The
issues
with
the
land
have
been
taken
care
of
and
adjusted
to
reflect.
What
is
there
and
I
would
just
encourage
the
county
to
confirm
the
revised
value
of
943
600..
Thank
you.
A
Thank
you.
If
you
take
a
minute.
B
Thank
you
for
your
time
today.
I
just
want
to
encourage
you
to
look
at
the
the
sales
comps
that
I
had
listed
in
terms
of
land
value
and
also
in
terms
of
the
sale
prices
of
similar
quality
properties
and
consider
reducing
the
property
value
so
that
it
is
more
sustainable
for
my
family
and
for
other
families
to
continue
to
enjoy
living
in
Arlington.
Thank
you.
D
A
's
properties
right
and
the
issue
that
the
accountant
do
in
the
Chrysler
square
foot
I
mean
it
never
works
out,
doesn't
matter
whether
it's
in
this
location
or
that's
22207
I
mean
we
don't
do
it
that
way,
I
mean
you
do
it
by
the
base
rate.
Sure
you
know
so
it
wouldn't
come
out.
I
mean
that
argument
doesn't
help
anymore.
F
E
I
have
one
thing
that
in
a
neighborhood
where
the
average
price
went
up
over
four
percent,
this
assessment,
its
assessment,
went
down
gc10,
really
the
you
coming
family
favor
by
appealing
and
straightened
out
to
her
Financial
favor
and
it's
as
far
as
it
ought
to
go.
E
A
B
G
G
No
I'm
Dana
I'm
Bill's
wife
we're
trying
to
get
it
working
for
some
reason.
We
don't
know
why
I
won't
show
our
camera
give
us
one.
Second,.
G
Yes,
we
do,
and
it
shows
that
it's
on,
but
not
sure
why
you
can't
see
us.
G
A
G
Sure
I'm,
obviously,
we've
never
done
this
before
I'm,
assuming
you
all
have
the
information
and
we
can
share
some
of
the
pictures.
Okay,
great.
Let
me
open
up
the
pictures
here
so
or
appealing
based
on
solely
the
exterior
of
our
home.
We
have
some
unique
features
outside
of
our
home.
One
of
them
is,
and
hopefully
you
can
see
these
pictures
here.
G
G
So
we
have
a
lot
of
issues
with
the
storm
drains
and
the
easement
overall
I
would
say
the
the
most
egregious
is
that
the
storm
drains
need
constant
maintenance.
They're
clogged
you'll
see
all
the
debris
from
Fort
Scott
park.
Behind
that
this,
this
picture
here
shows
pretty
a
pretty
typical
overgrowth.
We
would
say
three
to
four
times
a
year
at
which
point
the
drains
become
completely
clogged
and
the
area
becomes
a
Haven
for
mosquitoes
and
ticks
to
get
this
area
maintained.
G
H
So
it's
significant
Outreach
to
the
county
to
get
them
to
bring
a
crew
out
to
maintain
this
service
area.
I,
don't
know,
is
the
picture
where
the
fence
post
came
down
from
the
park
and
actually
caused
a
clog.
G
G
This
is
all
our
property
and
it
is
pretty
much
at
a
straight
angle,
down
there
we're
very
limited
in
terms
of
what
we
can
do
with
it,
and
even
besides
that
we
have
a
lot
of
hazards
in
terms
of
erosion
and
falling
trees.
So
because
this
this
slope
is
so
steeply
graded
vegetation
does
not
grow
on
it
and
every
year
it
erodes
we've
had
issues
with
trees,
that
roots
are
being
exposed,
and
so
again
this
is
where
we're
also
beholden
to
the
county
and
ask
them
to
come
and
remove
the
trees,
they've
removed.
G
G
Putting
terracing
and
so
you'll
see
at
the
top
of
this
picture
is
the
county
and
at
the
bottom
is
us,
and
so
we
really
are
beholden
to
them
to
put
terracing
in
as
part
of
the
park
to
kind
of
retain
the
Integrity
of
the
land.
Even
if
we
were
to
tear
us
our
portion,
which
is
down
here,
it
would
not
affect
the
stability
of
the
park
above
us.
So
here's
one
picture,
here's
another,
and
so
this
is
ours.
G
Obviously,
when,
as
you
go
up,
you'll
see
kind
of
this
Lumber
that
we've
had
to
sort
of
put
in
place
to
kind
of
keep
the
slot
the
the
Hill
from
sliding
down
and
every
year
it
just
gets
worse
and
worse
with
the
storms,
and
you
know,
with
kind
of
the
lack
of
response
from
the
county
and
from
a
property
tax
perspective.
Obviously,
there's
nothing
we
can
build
or
improve
upon
on
that
slope.
You
know
we
can't
we
couldn't.
G
Even
you
know,
bulldoze
it
and
put
anything
on
there,
because
then
we
have
a
completely
vertical
hill
behind
it,
which
is
Fort,
Scott
Park,
and
so
this
is
the
feature
that
is
completely
unique
to
our
land.
It
is
uncomparable
to
the
homes
that
surround
us.
I
J
H
Our
neighbor
to
the
left
of
our
property,
they
have
a
much
larger
lot
of
land
and
their
tax
rate
is
lower
than
ours
and
and
if
they
actually
maintained
their
their
yard,
they
could
actually
do
a
lot
with
it.
They
actually
have
a
hot
tub
in
the
backyard
where
we're
based
on
the
easement
and
and
other
features.
We,
you
know,
if
hypothetically,
we
want
to
install
a
pool
we
wouldn't
be
able
to
because
of
of
the
easement
and
the
the
Topography
of
of
the
land
behind
our
house.
G
So
I
mean
that's
basically
what
we're
asking
for
consideration,
for
you
know
we're
paying
property
tax
on
a
portion
of
our
land
that
has
a
county
easement.
That
is
not
well
maintained,
as
well
as
a
steeply
sloped
area
that
also
we're
unable
to
improve
upon,
and
so
that's
another
picture.
You'll
see
all
of
this
land
in
the
back
is
ours
but
borders
the
county
at
sort
of
the
this
tree
in
the
middle
and
here's
another
picture,
so
you
can
see
how
steep
it
is
and
you
can
see
the
trees
here.
G
And
this
is
the
land
again.
This
is
Fort
Scott
part
behind
our
easement,
where
the
easement
ends
and
again
this
is
kind
of
what
it
looks
like
most
of
the
year
most
of
the
year.
We
have
to
go
in
and
clear
the
storm
drain
ourselves
and
also
do
a
lot
of
pest
control.
G
Here's
another
photo
you'll
see
some
of
the
trees,
some
of
our
kind
of
haphazard
or
tense
attempts
to
try
to
shore
the
the
soil
and
we've
had
several
professionals
come
and
give
us
estimates
and
talk
to
us
and
they've
said
it's
impossible
to
do
without
partnering
with
the
county,
because
you
know
it's
you're
kind
of
doing
half
of
the
half
of
a
hill
and
it's
just
not
possible,
and
it's
also
a
considerable
expense.
H
C
Sorry,
just
too
many
screens
up
right
now
got
it
the
subject.
Property
is
a
buy
level
frame
home,
built
in
1960,
with
an
effective
age
of
1990
and
a
quality
of
good.
It
has
five
bedrooms
three
bath
in
a
finished
square:
footage
of
19
1950.,
the
home's,
exterior
and
interior
were
inspected
on
3
23
23
with
fellow
appraiser
Andrew
King.
The
Appellate
believes
that
their
home
is
being
assessed
for
more
than
fair
market
value.
They
reference
their
neighbors
301
and
309
South
Hill
Street
as
being
assessed
lower
than
the
subject
property.
C
The
appellants
neighborhood
511093
increased
on
average
by
8.2
percent
due
to
the
sales
that
occurred
within
the
analysis
period
and
within
the
neighborhood.
Looking
at
the
property's,
great
and
effective
age,
the
county
found
that
it
was
in
line
with
the
current
neighborhood
in
the
current
condition
of
the
home.
The
property
was
inspected
and
several
changes
were
made.
The
changes
discussed
were
just
again
exterior
features
that
had
not
been
accounted
for
and
descriptive
features
that
needed
to
be
changed
and
corrected.
C
Looking
at
the
concerns
of
the
palanced
land,
the
county
has
looked
around
the
county,
looked
at
other
homes
on
similar
cul-de-sacs
that
have
similar
things
such
as
easements
or
backing
up
to
a
park
and
we're
not
seeing
any
reason
or
data
to
show
that
we
need
to
reduce
or
add
a
reduction
to
the
land
to
account
for
these
things.
C
Looking
at
both
301
and
309,
they
both
back
up
to
the
park
finance
and
are
affected.
Similarly
and
I
can
actually
pull
up
the
pictometry
of
it.
If
you
would
like,
let
me
share
my
screen
with
you.
C
Can
you
guys
see
this
so,
as
you
can
see
on
301
and
305
305
being
the
subject,
you
can
see
that
both
of
them
have
similar
Lots
both
being
affected
by
this
Parkland?
The
only
difference
is
that
301
has
actually
put
up
a
fence
in
their
back
cutting
off
a
bit
of
their
backyard
compared
to
that
of
305,
but
other
than
that
and
they're
being
a
slightly
different,
a
small
difference
in
the
square
footage.
The
two
are
are
similar
properties.
C
C
The
record
appears
to
be
in
line
and
correct
with
what
is
there
looking
at
similar
houses
within
the
analysis
period,
we
recommend
that
the
the
2023
assessment
of
nine
thousand
six
962
300
be
confirmed
and
again
any
differences
in
the
assessed
values
between
the
two
neighboring
is
due
to
Improvement
size,
quality
and
EA
of
the
homes,
as
well
as
slight
differences
within
lot
sizes,
but
all
three
homes
appear
to
be
within
line
in
line
with
one
another.
Thank
you.
E
Department
you
made
some
changes.
You
saw
some
stuff
at
the
exterior
and
upgraded
your
records.
Did
that
cause
for
this
year.
All
other
things
disregarded
an
increase
in
the
assessment,
the
Improvement
no.
C
Again,
they
were
just
mostly
descriptive
factors
that
changed
being
like
exterior,
siding
and
typically
we
won't
see
a
huge
change
in
that.
Overall,
you.
C
E
Okay,
great
and
the
other
question
is
on
the
the
neighbor.
You
went
over
this
if
I
wanted
to
just
pour
down
just
a
tiny
bit.
The
opponent
said
that
I
was
to
their
left
is
assessed
for
Less.
Is
there
land
value
less
meaning
is
a
lot
smaller.
C
C
Sorry,
our
worksheets
are
taking
a
little
bit
longer
to
load
than
I'd
like
so
yes,
looking
at
the
neighbor's
record,
their
quality
rating
is
slightly
lower.
They
do
have
a
little
bit
of
a
higher
EA,
but
that
could
just
be
based
upon
historical
factors
or
updates
or
things
that
have
been
done
to
the
home.
C
So
overall,
their
Improvement
value
is
ten
thousand
dollars
less
just
averaging
it
out
in
their
land.
The
land
is
about
a
little
less
than
700,
seven
thousand
dollars
less,
but
they
are
also
a
bit
smaller
lot.
I
believe.
E
G
Yes,
yes,
we
get
swampiness,
we
get
flooding
in
that
rear
area.
I
showed
you
that
was
wooded,
it
becomes
almost
kind
of
a
lake
and
we
get
really
bad
mosquitoes
and
we
also
have
a
severe
tick
issue
which
understandably
comes
from
any
wooded
area.
We
understand
that,
but
because
we
can't
clear
our
backyard
because
of
the
sloped
areas,
it's
heavily
shaded
and
it's
the
backyard
is
surrounded
by
wooded
sloped
areas
and
we're
constantly
infested
with
ticks.
E
H
Not
and
just
Additionally
the
easement
runs
all
the
way
through
the
driveway
so
like.
If
hypothetically,
we
wanted
to
regrade
our
driveway
I,
don't
know
I'm,
not
an
engineer,
but
it
doesn't
seem
like
it
would
be
a
straightforward
process
and,
of
course,
we'd
have
to
collaborate
with
with
the
county.
A
A
A
G
Easement
on
it,
no
so
I
can
pull
up.
The
pictures
again
might
be
easier
to
show
you,
so
it
can't
be
regraded
because
imagine
a
hill
in
your
backyard
and
half
of
that
Hill,
you
don't
own,
and
so
so
half
of
that
Hill
is
not
ours.
It's
the
County's
Park.
G
No,
we
can't
I'm
going
to
show
you
the
pictures.
I
know
it's
hard
to
understand.
Let
me
see
if
I
can
show
you
and
so
here's
here's
one
example.
So
if
you
see
sort
of
the
top
of
this
like
fencing
here,
this
garden
box,
that's
ours
in
terms
of
this
hill
and
everything
above
that
is
Arlington
County,
so
we
wouldn't
be
able
to
bulldoze
half
of
this
hill,
because
the
all
of
this
up
here
is
our
is
Fort
Scott
Park
right.
G
No,
that's
not
what
I
meant
what
I
meant.
What
was
that
it's?
We
can't
ensure
that
these
trees
are
safely
maintained
and
won't
fall
on
our
property
because
of
the
location.
So
this
tree
is
on
Fort
Scott,
Fort,
Scott,
Park
property,
and
we
are
kind
of
beholden
to
the
county
parks
to
maintain
the
slope
so
that
the
tree
is
secure
so
and
in
orders
and
you'll
see
this
tree
is
marked,
and
that
was
because
we
called
the
county
about
for
about
two
years
to
get
someone
to
come.
A
A
E
G
F
G
Yeah
they're
very
large,
and
so
that
was
why
we
marked
them
and
we
were
trying
to
get
parks
to
come
and
take
a
look.
It
was
very
concerning.
C
So
again,
looking
at
the
neighboring
properties
and
sales
within
the
analysis
and
within
the
neighborhood,
the
home
itself
is
in
line
with
those
things
to
discuss
again
the
appellants
concern
about
the
land.
At
this
time
the
county
has
no
data
to
back
up
a
reduction
and
at
this
time,
based
upon
the
rules
of
mass
appraisal
and
stuff
and
such
as
that,
we
find
no
reason
to
to
make
a
reduction
to
the
land,
and
we
ask
that
the
2023
assessment
be
confirmed.
Thank
you.
G
Yeah,
we
just
in
summary,
asked
that
you
know
the
value
b
additionally
reduced
just
based
on
the
factors
we
showed
you
mainly
the
easement
and
the
slope
which
is
you
know,
I
I,
know
I
understand
the
county
sees
it
equivalent
to
the
homes
around
us,
but
it
absolutely
is
not.
They
do
not
have
the
same
kind
of
like
access
to
the
park
that
we
have
and
the
same
lot
configuration,
and
so
that
gives
us
kind
of
this
unique
Hill
and
slope
issue.
H
In
addition,
the
the
county
did
Grant
our
properties,
some
tax
relief
last
year.
That's
that
should
be
noted.
In
addition,
the
the
3001
property
I
guess,
depending
on
how
you're,
looking
at
the
the
overview
that
was
presented,
we're
sitting
inside.
So
if
you're
looking
from
the
street
that'll
be
the
property
to
the
left,
they
actually
added
an
addition
fully
finished
Edition.
So
I
don't
understand
how,
with
that
addition
they're
still
lower
than
our
property.
If.
E
Mr
Matt
Smith
telling
issue
is
storm
dreams,
not
the
Eastman
storm
trains
back
up,
it's
100
believable
to
me
that
they
clog
up
fast,
even
though
they're
at
the
bottom
of
a
real
site
and
I
would
and
I
think
there
isn't
it
just
for
that.
There
is
an
adjustment
to
be
made
land,
and
so
I
was
just
doing
calculations
at
nights
suggested.
Given
that
doesn't
really
encroach
on
their
house,
it
doesn't
flood
their
house
just
makes
their
yard
and
annoyance
mosquitoes,
and
so
I
I
just
suggested
to
myself.
D
What
else
yeah
I
didn't
go
to
five
percent,
but
I'll
be
okay,
I
think
it's!
You
know
everybody
when
relatively
the
same,
both
neighbors
and
I
even
went
to
other
house
and.
A
F
E
E
Well,
the
plan
becomes
758
495
and
the
total
assessment
I'm
just
it
becomes
9
22
395-
is.
L
A
M
Wonderful,
thank
you
very
much
and
first
just
to
clarify
the
relationship
between
Matthew
and
Barbara.
Barbara
is
a
family
member
and
my
wife
and
I,
and
forgive
me
if
you
hear
our
one-year-old
son
in
the
background
rent
the
home
with
the
intention
at
some
point
in
the
future
of
purchasing
the
home.
But
she
has
has
permitted
me
to
speak
on
her
behalf
in
relation
to
the
tax,
because
my
wife
and
I
are
indirectly
responsible
for
the
entire
portion
of
the
tax.
M
So,
although
it
is
is
quite
clear
that
Barbara
was
the
purchaser
and
and
the
legal
owner
of
the
home,
I
may
colloquially
speak
as
if,
if
my
wife
and
I
are
the
not
the
legal
owners,
but
but
we
are
the
primary
occupants
and
in
intend
to
live
here
and
take
this
taxes
as
our
own
responsibility.
M
We
purchased
the
home
in
May
of
last
year
or
I'm.
Sorry,
Barbara
purchased
the
home
in
May
of
last
year.
M
It
is
a
it's
described
by
the
county
as
a
one
and
three-quarter
story,
home
1900,
finished
square
feet
and,
while
I
don't
have
slides
or
photos
to
show
like
the
others
did,
I
can
I
can
simply
share
quickly.
To
give
you
a
general
scope
that
we
live
very
close
to
South
Glebe
Road
on
the
side
of
a
dead
end
cul-de-sac
up
up
a
pretty
significant
Hill,
actually
also
near
Fort,
Scott
Park.
M
The
reason-
and
you
have
all
of
the
documentation
that
I
have
submitted
as
well
as
you
trusted
in
the
county
that
I
am
appealing,
is
is
for
two
reasons.
First,
that
recent
changes
to
the
home
made
by
the
prior
owner
are
inflated
in
their
reflection
in
the
tax
assessment
of
the
home
and
relatedly.
M
The
assessment
of
the
home
I
do
not
believe,
is
Equitable
compared
to
to
relevant
comps
in
the
area
and
and
if
I,
if
I
can
start
just
to
make
sure
that
I
have
my
facts
straight
before.
I
continue
the
correct
time
period
during
which
I
am
permitted
to
give
comps
for
prior
sales
and
is
the
period
from
September
to
August
of
the
Year
prior
to
2022.
So
that's
September,
1st
of
2021
through
August
31st
of
2022
as
the
the
applicable
analysis
period.
Do
I
have
my
fact
correct
there.
Yes,.
A
M
Okay,
fantastic,
so
we
purchased
the
home
as
I
said
or
I'm.
Sorry,
Barbara
purchased
the
home
in
in
April
or
May
of
last
year.
Prior
to
that,
it
was
owned
by
a
long
time,
home
owner
and
to
my
understanding
prior
to
prepping
for
sale.
There
have
been
no
major
changes
to
the
home
and
and
the
the
County's
records
I
believe
reflect
that.
M
I
also
believe
that
the
prior
owner
never
made
any
appeals
to
the
county
in
regards
to
the
property
tax
assessment
and
up
until
the
years
of
2021
and
2022,
the
value
of
the
home,
or
at
least
the
improved
value
of
the
home,
remained
roughly
the
same
for
five
five.
Six
years
as
far
as
I
I
have
the
ability
to
access
the
the
easily
available
County
records.
M
And,
however,
in
the
past
two
years,
specifically,
the
tax
assessed
value
for
2022,
as
well
as
the
proposed
value
for
2023,
and
that
that
the
total
increase
has
been
around
15
percent
each
year
and,
more
specifically,
the
value
of
the
improvements
alone.
Increased
40
percent
year
over
year
and
then
31
again
the
year
following
or
is
proposed
to
with
the
2023
value,
which
leaves
at
least
as
far
as
the
improvements
go.
M
M
I
I
would
disagree
and
take
issue
with
the
fact
that
those
notes
and
improvements
to
the
home
constitute
an
85
percent
increase
in
the
improved
value
of
the
home.
There
were
no
major
additions.
There
were
no
major
Renovations
during
that
time,
and
it
was
mainly
tweaks
and
and
small
updates
to
prep
the
home
for
sale.
M
My
ability
to
compare
to
other
comps
during
that
time
window
I
submitted
five,
all
of
which
were
below
the
value
that
our
house
is
proposed
to
be
assessed
at
for
this
year
and
and
simply
made
an
average
of
them
to
request
from
the
board
that
the
estimate
of
our
property
be
no
more
than
957
thousand
dollars
for
the
year
2023.
and
the
comps
that
the
county
provided
in.
M
In
turn,
in
in
a
letter
dated
May
8th
to
to
us,
I
would
note
first
that
two
of
them
are
outside
the
analysis
period
that
you
confirmed
was
correct.
There's
there
are
sale
dates
in
2020
as
well
as
April
of
2021,
both
of
which
would
be
prior
to
the
permitted
comp
window
and,
and
one
of
their
I
should
say,
the
the
highest
of
their
assessed
value.
Comps,
2801,
South,
Joyce
Street
I,
would
say,
is
a
materially
different
home
than
ours.
M
It
it's
a
four
bedroom
home.
It
is
significantly
larger
in
Finnish
square
feet
as
well
as
lot
size,
it's
20
years
newer,
and
so
the
the
Crux
of
my
my
argument,
or
at
least
testimony
to
you
and
is
that
the
comps
that
I
am
proposing
are
much
more
in
line
with
what
the
actual
state
of
this
home
is
and
and
recent
sales
in
the
area
and
are
should
not
the
comps
that
the
county
provided
should
not
be
used
for
for
a
couple
of
the
reasons
mentioned.
M
I
do
also
think
it
is
worth
mentioning
that
our
street
is
unique.
The
the
county
disagrees,
however,
I
do
think
the
fact
that
we
live
at
at
the
end
of
a
steep
hill
that
is
otherwise
unconnected
from
from
the
surrounding
neighborhood
and
and
at
the
end
is,
is
a
significant
thoroughfare.
Sophocally
broad.
M
It
does
leave
us
feeling
disconnected
from
the
rest
of
the
neighborhood
and
and
I
I
think
that
that
should
have
an
impact
on
the
value
of
the
home,
so
I
I
won't
I
won't
belabor
the
point.
Those
are.
Those
are
my
main
points
that
the
the
comps
that
I
provided
I
tried
to
be
very
reasonable
and
specific
in
ensuring
that
they
were
accurate
comparisons.
M
M
The
the
county
responded
that
they
simply
thought
that
each
of
the
comps
that
I
was
I
provided
were
of
lower
qualities
or
smaller
lot
sizes
than
than
what
our
lot
is
and
I
would
disagree
with
those
I
think
the
the
sizes
and
I
won't
belabor
you
with
our
spreadsheet,
but
I
believe
that
the
houses
are
comparable
in
both
size
and
quality,
and
so
that
the
estimate
of
our
home
should
be
no
greater
than
957
thousand
dollars.
Thank
you.
Thank.
C
I
always
mute
myself
to
be
polite
and
then
I
forget
to
turn
it
back
on
so
the
subject.
Property
is
a
one
and
three
quarter
story,
brick
home.
It
was
built
in
1939
with
an
effective
age
of
1995
and
a
quality
of
very
good
plus.
It
is
a
finished
square
footage
of
1950
and
a
rec
room
square
footage
of
415..
The
Appellate
believes
that
their
home
is
being
assessed
for
more
than
fair
market
value.
C
They
do
not
believe
that
the
race
and
increase
in
the
assessment
is
Equitable
to
that
of
their
neighbors,
and
they
feel
that
living
on
South,
Ives
Street
makes
it
difficult
to
sell
their
home.
Looking
at
the
appellant
comp
submitted,
several
of
them
did
have
photos
or
did
have
issues
so
366,
which
sold
in
January
of
2022
for
a
little
over
800
000
was
a
land
sale
and
has
been
relisted
as
a
to
be
built.
C
Home
3601
is
within
a
different
neighborhood
and
has
a
lower
quality
in
a
in
effective
age
and
a
substantially
smaller
lot.
36
52
17,
lower
quality
and
a
ea,
as
well
as
a
smaller
lot
and
37
1945
was
a
lower
quality
and
EA.
C
Honestly,
looking
at
the
assessments
or
the
appellants
provided
comps,
a
lot
of
them
do
have
a
lower
quality
and
EA,
but
looking
at
them
through
the
scope
of
mass
appraisal,
they
do
show
that
the
current
assessed
value
of
1
million
one
hundred
forty
two
thousand
two
hundred
is
in
line
again.
These
are
slightly
smaller,
so
looking
at
36.052015
well,
it
does
have
a
lower
quality
and
a
lower
EA.
It
sold
for
a
million
50
000..
C
C
This
property
was
recently
sold
in
April
of
2022
for
one
million
two
hundred,
fifty
thousand
at
the
time
of
the
sale
of
Corrections
were
made
to
the
record.
The
appellants
neighborhood
511093
saw
an
increase,
an
average
increase
of
8.2
percent
due
to
the
sales
that
occurred
within
the
analysis
and
within
the
neighborhood.
C
Due
to
the
corrections
made
to
the
record
and
the
overall
neighborhood
increase,
the
appellant
did
see
a
higher
increase
to
their
assessed
value
than
their
neighbors.
An
anterior
and
exterior
inspection
of
the
home
was
conducted
during
the
review
process
and
several
changes
to
the
record
were
made.
These
were
feel
like
these
changes
will
be
reflected
in
2024..
C
C
Again,
this
home
has
been
well
maintained.
It
does
have
an
addition
that
was
put
on
a
few
years
prior
to
the
sale,
and
it
has
a
substantial
amount
of
exterior
features
with
decks.
Patios
a
hot
tub
such
things
like
that
and
again
looking
at
the
Quality
and
the
effective
age
the
home
is
in
line.
The
record
is
correct
and
again
the
home
is
in
line
with
the
neighborhood,
and
the
county
recommends
that
the
current
assessed
value
of
one
million
one
hundred
forty
two
thousand
two
hundred
be
confirmed.
Thank
you.
E
Department,
I,
thought
and
I'm
sure
I
didn't
hear
Too
opposite
conclusions,
so
straighten
me
out,
please
you
reviewed
upon
the
sale
and
you
found
some
additional
positive
factors
about
the
Improvement.
Those
factors
that
affect
this
year's
assessment
or
next
year.
C
They
will
be
taken
into
account
next
year.
Okay,.
E
Great
so
that
would
have
been
my
guess,
but
nonetheless
I
thought
I.
The
opposing
part
that
I
heard
is
I,
thought
you
said:
well,
you
found
good
things
and
that's
why
their
assessment
went
up
higher
substantially
higher
percentage-wise
than
the
neighborhoods.
So
if
it's
not
for
these
things,
you
found
what
is
it.
C
So
again,
so
when
the
home
was
sold
in
April
of
2022,
there
was
an
inspection
made
at
the
time.
This
was
a
virtual
inspection
which
the
county
had
been
doing
due
to
covid
and
sometimes
with
virtual
inspections,
you're,
not
able
to
catch
everything
or
see
everything
just
from
the
listing
photos
or
the
overhead
photos
that
we
can
use
through
our
GIS
mapping
or
such
as
such
things
like
that.
C
So
again,
the
things
that
I
picked
up
were
mostly
just
exterior
features
that
had
just
not
been
accounted
for,
but
the
record
itself,
such
as
quality,
effective
age,
bedroom,
bathroom
count,
square
footage
was
all
corrected
at
the
time
of
the
sale,
which
is
why
it
saw
that
initial
increase
during
the
sales
analysis,
and
then
it
saw
the
overall
neighborhood
change
as
well,
is
what
I
was
getting.
C
Yes,
and
just
like
any
other
home
within
the
neighborhood,
there's
always
things
that
most
I
most
records
need
to
be
changed
or
updated.
Almost
every
time
we
go
out
there
just
based
on
what
we're
seeing.
C
So
again,
the
the
current
house
is
in
line
with
other
homes
within
the
neighborhood
based
upon
sales
and
the
inspection.
The
county
recommends
that
the
current
assessed
value
of
one
million
one
hundred
forty
two
thousand
two
hundred
please
be
confirmed,
and
also
looking
at
the
sales
price
from
April.
The
sales
ratio
is
still
only
at
91,
so
it
is
substantially
below
its
recent
sales
price
as
well.
Thank
you.
M
Yeah
I'd
just
direct
you
to
two
points.
First,
that
I
previously
shared
that
I,
don't
believe
that
pre-sale
upticks
of
fixing,
a
fence
or
painting
should
equate
to
an
85
percent
increase
in
the
value
of
our
home,
not
even
comparing
it
to
other
people's
homes
and
then,
lastly,
that
even
if
I
were
to
use
all
of
the
comps
that
the
county
provided
and
simply
average
them,
that
amount
would
still
be
less
than
what
is
proposed
for
our
2023
value,
so
I
would
repeat,
no
greater
than
957
thousand
dollars.
L
A
The
sales
price
right,
the
middle
of
the
analysis
and
then
he
paid
1.2
million
for
it
that's
increasing
and
that's
being
used
in
other
properties
in
the
neighborhood.
You
know
the
argument
that
oh
it's
on
a
cul-de-sac
doesn't
have
access
some
people
like
that
for
where
it
says,
there's
no
through
traffic,
you
know
I
mean
so
then
I
the
nobody
water.
My
argument,
you
know
and
the
issue
of
it
going
up.
L
L
A
A
A
E
A
D
I'm
not
sure
if
there
were
not
any
improvements.
I'm.
Looking
at
the
picture
from
the
house,
I
was
thinking
and
one
of
the
things
that
also
the
house
was
listed
for
a
million
seventy
five
dollars.
It
was
within
15
days
on
a
cash
over
important
between
250..
So
obviously
we
were
more
open.
You
know.
I
can't
really
see
anything
wrong
as
far
as
the
condition
everything's.
E
L
K
A
L
Yes,
my
name
is
Georgie
Silva
and
I
live
at
1850
Patrick
Henry
Drive,
my
23
assessment
for
land
value.
Only
and
that's
all
I'm
appealing
is
the
land
value
Rose.
A
hundred
thousand
dollars
from
eight
from
760
800
to
860,
800
and
I
was
perplexed
at
the
the
the
the
the
the
size
of
that
inquiries,
which
was
basically
a
13
rise
from
the
22
land
assessment.
L
I
looked
at
comparables
in
my
neighborhood,
which
is
50
50
20.,
and
noted
that
nearly
every
home
of
10
that
I
looked
at
had
all
gone
up.
A
hundred
thousand
dollars
and
I
then
looked
across
the
street
I'm
off
for
Patrick
Henry
Drive
and
in
the
50
50
30
neighborhood
I
looked
at
comparable
homes
that
had
similar
lot
size
value
of
ten
thousand
to
200.
L
and
I
saw
that
every
one
of
them
had
gone
up
only
55
000.,
so
I
began
to
look
at
why
that
was,
and
if
you
have
the
Boe
packet,
that
I
believe
you
have
that
it
lists
sales
of
properties
from
7,
1,
2020
to
12,
31
23.
L
and
there's
one
home
in
particular
that
I'd
like
to
highlight
that's
home.
2101
North
Inglewood
that
home
was
designated
as
a
vacant,
property
I'm,
sorry,
not
vacant
property,
but
a
land
sale
and
it
was
sold
in
8,
27
21
for
816
000.
It
had
a
home
on
it
and
there
was
a
builder
who
classic
Cottages
purchased
that
property
as
a
teardown.
L
Then
in
323-22
it
was
designated
as
being
sold
for
nine
hundred
and
sixteen
thousand
dollars
exactly
one
hundred
thousand
dollars
higher
than
the
previous
price,
and
so
there
were
two
land
sales
of
the
same
property
within
six
months
of
each
other.
Now
I
spoke
to
the
agent
who
was
involved
in
that
sale
and
he
stated
that
the
Builder
classic
carnages
took
a
loan
off
of
financing
of
916
thousand
dollars
that
was
for
doing
demolition,
psych,
preparation
and
so
forth.
L
So
my
contention
was
that
this
seemed
to
be
unjust
because
it
wasn't
a
true
sale
price.
It
was
simply
a
refinance
of
the
property
that
classic
Cottages
had,
and
so
my
contention
was
to
lower
my
land
appraisal
only
by
forty
five
thousand
dollars,
which
was
the
differential
between
the
adjacent
neighborhood
that
had
only
gone
up.
55
000
when
I
arrived
at
the
45
000
bucks
of
traffic,
The
100
subtracting
the
55
from
the
one
hundred
thousand
dollars
that
I
had.
So
that's
basically
my
stance.
K
Good
morning
board,
so
this
property
is
the
one
and
a
half
story,
brick
veneer
siding
home
and
it
sits
on
a
10
298
square
foot
lot.
The
average
lot
in
the
neighborhood
is
six
thousand
nine
hundred
square
feet,
and
it's
going
at
eight
hundred
and
twenty
thousand
the
price
of
that
pellence
lot
is
860
800..
K
That
talent
in
his
appeal
application
stated
that
other
neighborhood,
like
he
said,
land
values,
went
up
by
55
000
only,
but
his
own
went
up
by
a
hundred
thousand
the
appellant
provided
three
comps
or
from
neighborhood
50
50
30
and
different,
but
adjacent
neighborhood.
So
one
of
them
is
rpc-09021006.
K
This
property
has
a
lot
size
of
10,
800
and
890
square
feet
and
is
being
assessed
at
842
000..
The
lot
is
512
square
feet
larger
than
the
subject
property,
but
has
a
land
value
assessment
that
is
a
18
000
lower
than
the
subject.
Rpc-09021007.
K
This
property
has
a
lot
size
of
ten
thousand
eighteen
square
feet
and
is
being
assessed
at
829
000..
This
lot
is
280
square
feet
smaller
than
the
subject
property,
but
has
a
land
value
assessment
that
is
31
000,
lower
rpc-09019015.
This
property
has
a
lot
size
of
ten
thousand
six
hundred
forty
two
square
feet
and
is
being
assessed
at
eight
hundred
and
thirty
seven
thousand.
K
It
is
344
square
feet
larger
than
the
subject
property,
but
has
a
land
assessment
value
that
is
23
000
lower
the
palant
neighborhood,
which
is
50
50
20,
saw
a
13.9
land
increase,
causing
a
hundred
thousand
increase
in
land
values
for
property
owners.
This
was
based
on
previous
land
sales
in
the
neighborhood,
as
well
as
one
that
occurred
in
the
2023
analysis,
which
was
pointed
out
by
the
the
Appellate
on
on
2101
North
Inglewood
Street.
K
The
neighborhood
has
375
Parcels
with
dwellings
on
them,
and
a
similar
change
occurred
to
most
of
them.
The
department
also
used
comes
from
the
land
sales
that
occurred
in
neighborhood
50,
50,
20,
50,
50,
19
and
50
50
18.
I
would
like
to
go
over
a
couple
of
these
I
think
about
three
that
were
observed
in
the
2023
analysis.
So
that's
RPC
10022
from
neighborhood
50,
50
18..
This
is
a
6539
square
foot
lot
and
it
sold
for
800k
and
then
rpc-09003021
from
neighborhood
50
50
19..
K
Rpc-09005-015
from
neighborhood
50,
50
20
is
8279
square
feet
lot
and
it
sold
for
916
000.,
the
subject's
neighborhood
50
50
20,
as
well
as
50
50,
19,
50,
50,
18
and
50
50
30
are
all
located
in
an
area
north
of
Washington
Boulevard,
South
of
Langston
Boulevard
and
west
of
George
Mason
Boulevard.
K
Over
the
past
couple
of
years,
the
department
has
been
equalizing
land
values
for
smaller
neighborhoods
that
are
generally
in
the
same
geographic
area.
I'm
going
back
to
a
couple
of
years,
these
four
neighborhoods
had
different
land
values,
so
slowly
we've
been
equalizing
them,
while
at
the
same
time
trying
to
keep
up
with
the
increasing
land
values
in
Arlington.
So
three
of
these
neighborhoods
saw
a
hundred
thousand
increase,
which
is
50,
50,
19,
50,
50,
18
and
50
50
20.
K
and
50,
50
or
30,
which
is
identified
by
the
Pearland
Only
Store
55
55
000
increase
for
2023..
So
even
though
50
50
30
only
saw
55
000
increase
in
land
value
they're
now
at
the
same
land
level,
land
value
level
level
as
a
subject's
neighborhood.
The
subject's
neighborhood
is
lower
than
and
not
equalized,
with
50
50
30
as
evident
by
the
land
values
last
year.
So
last
year,
50
50
had
a
land
value
of
765
000,
while
the
subject's
neighborhood
at
a
land
value
of
720
000..
K
They
increased
by
different
percentages,
50
50
by
about
seven
percent
and
50
50
20
by
13.9
for
2023,
but
they're,
now
equalized
at
820
000..
So
after
reviewing
the
appellant's
land
value,
the
land
sales
and
the
land
values
of
neighborhoods
located
adjacent
to
the
subject,
it
was
determined
that
the
subject
land
value
is
equalized
and
we
asked
that
the
board
confirms
the
current
assessment
of
one
million.
Thirty,
seven
thousand
nine
hundred.
Thank
you
very
much.
K
Yeah,
like
I,
said
earlier,
I
would
like
to
ask
the
boy
to
confirm
the
assessment
at
1037
900
as
a
land
has
equalized
between
the
four
neighborhoods.
Thank
you.
L
Yes,
thank
you.
The
question
was
not
about
the
total
value
of
the
the
land
values
across
neighborhoods,
although
I
understood
that
different
neighborhoods
was
not
supposed
to
be
used,
18
19,
20,
50,
50,
18,
50,
50
19
could
be
used
in
determining
the
50
50
20,
where
I
reside.
Nonetheless,
the
issue
that
I
have
is
the
amount
of
the
rise
of
the
vant
land
value
relative
to
2022
and,
as
I
pointed
out,
the
only
land
value
sale
that
I
can
see
is
what
I
previously
mentioned.
A
B
E
Henry,
it
can
be
busy,
but
the
question
excuse
me:
the
accountant
brought
this
up
to
making
equalize
the
land
values
of
the
various
budding
neighborhoods.
I've
never
really
heard
that
usually
the
County's
argument
is
it.
Neighborhoods
are
unique
and
we
have
borders
for
real
reasons,
because
sales
patterns
are
different.
In
this
case,
we
heard
the
opposite.
E
D
Not
a
reason
like
closer
to
the
Metro
one
block
values,
but
here
my
question
was
to
say
you
know
why
this
neighborhood
is
the
other
I
think
is
going
to
just
clarified
other
neighborhood,
which
is
explode.
F
D
D
A
A
A
E
A
Okay,
did
we
have
Miss
Churchill.
A
Okay,
we
will
move
to
case
five
on
the
agenda
rpc28015015
at
5113,
12th,
Street
South,
the
absence
of
David
Jacob.
We
will
go
ahead
and
hear
from
Miss
Churchill
for
the
county.
J
Okay,
good
morning
board,
this
property
was
inspected
on
317
of
2023
with
tresa
Vitus.
The
property
is
a
two-story
aluminum,
sighting
single-family
home
with
two
bedrooms:
three
full
baths
and
an
unfinished
basement
the
year
built
is
1942,
an
effective
age
is
1972.,
the
quality
is
good.
Minus
and
the
finished
square
footage
is
1909..
The
appellant
feels
the
value
is
too
high
due
to
comparables
submitted
within
the
neighborhood.
J
The
appellant
provided
a
comp
map
with
10
sales.
Seven
of
these
sales,
seven
of
these
comps
appear
in
the
2023
neighborhood
analysis,
which
can
be
found
in
your
packet.
The
other
three
were
late
sales,
two
of
which
occurred
in
2023.
of
these
of
the
seven
appellants
comps
that
appear
in
the
analysis.
Three
were
classified
as
estate
sales
and
not
used
in
our
overall
neighborhood
assessment
to
sale
ratio
study.
J
These
three
seals
that
had
sale
price.
These
three
sales
had
sale
prices,
way
below
the
assessment
value
and
were
considered
outliers.
When
you
look
at
the
overall
median
of
sales
in
the
neighborhood,
the
appellants
neighborhood
510
82
changed
on
average
6.3
percent
due
to
sales
that
occurred
during
the
analysis
period
and
within
the
neighborhood.
Even
after
this
6.3
percent
average
increase
12
of
the
15
sales
observed
in
the
2023
analysis
still
had
new
assessment
values
under
their
sale
price.
The
median
assessment
to
sale
ratio
for
the
neighborhood
is
98.
J
The
property's
age
appeared
in
line
with
the
property
the
property
was
inspected
and
changes
were
made
to
the
following.
Following
our
inspection,
two
changes
were
made
to
the
property
record.
The
house
type
was
corrected
from
Mason
reconstruction
to
frame
construction
and
the
quality
assignment
for
the
subject
was
lowered
from
good
plus
to
good
minus.
When
looking
at
quality
assignments
in
the
neighborhood
good
minus
was
more
appropriate
for
the
subject.
The
property
is
age
and
quality
now
appear
in
line
with
the
neighborhood.
J
These
changes
caused
a
decrease
in
the
total
value
from
seven
hundred
and
nineteen
thousand
six
hundred
to
seven
hundred
thousand
seven
hundred.
As
a
result
of
the
review,
the
inspection
and
information
submitted.
It
was
determined
changes
needed
to
be
made
to
the
property
causing
a
decrease
in
value.
We
recommend
the
board
confirm
the
revised
value
of
700
700
to
be
fair
and
Equitable.
Thank
you.
J
No
just
as
a
result
again,
we
ask
that
you
recommend
the
board
recommend
confirm
the
revised
value
of
700
700
to
be
fair
and
Equitable.
Thank
you.
Thank.
E
A
A
A
A
A
Okay,
perfect,
okay.
The
last
case
on
the
agenda
is
rpc15080027
at
1135,
Kirkwood
Road.
So
let's
start
with
your
eight
minutes
and
tell
us
about
the
property.
I
Sure
so
some
quick
home
history,
we
purchased
a
home
from
the
original
owner
in
May
23rd
of
22.,
so
it
was
originally
listed
on
March
25th
for
one
point
three
three
and
was
that's
during
a
time
where
the
average
day
normal
days
on
Market
was
it
was
gone
on
a
weekend,
it's
seven
days
on
market
for
for
our
comps,
and
we
were
on
the
market
for
22
days
and
so
that
we're
also
looking
at
an
assessment.
I
The
sales
ratio
of
106
percent,
we're
106,
where
the
comps
are
at
a
hundred
percent
and
since
person
at
home
we've
made
no
material
changes,
Beyond
hanging
frame
things
on
the
wall
all
right,
so
we
haven't
made
any
updates
to
the
house,
and
so
we're
really
coming
today
saying
that
there
was
probably
two
pieces:
we're
not
arguing
the
land
value,
we're
talking
about
the
improvements
that
have
been
assessed
and
we
believe
that
our
value
is
assessed
on
an
inaccurate,
fax
and
we'll
walk
through
and
then.
I
Secondly,
the
market,
given
the
days
on
Market
I,
the
market
doesn't
agree
with
the
counties
assessed,
assessments
rate
sales
ratio
that
we
were
that
we
were
assessed
I.
So,
first,
within
the
accurate
facts,
and
even
the
listing
show
it
was
inaccurate
as
well
when
we
were
looking
at
the
house,
but
it's
list.
We
are
currently
being
assessed
on
four
and
a
half
baths.
We
don't
have
four
and
a
half
baths.
I
We
have
three
full
and
one
half
bath,
and
so
we
just
want
to
make
sure
that
gets
updated.
Second,
the
kind
of
notes
show
that
our
HVAC
is
updated
when
in
reality,
it's
12
to
13
years
old,
so
it's
actually
not
updated,
and
that
is
given
that
we're
on
a
split
system,
that's
really
end
of
life.
For
those
units,
we've
already
had
to
get
estimates
to
replace
our
our
system
and
I
think.
Finally,
the
one
was
that
we
had
a
newer
roof.
I
The
roof
is
probably
is
midlife,
so
it
can't
be
classified
as
a
newer
roof.
I
in
the
second
point
or
objective
right
around
the
market
doesn't
agree
with
the
County's
assessment,
the
sales
ratio.
You
know
the
first
and
foreign.
The
big
proof
here
right
is
that
it
in
a
very
hot
Market,
this
town
home,
sat
for
22
days
and
had
to
be
reduced
in
price.
That's
when
reduction
in
prices
was
was
uncommon.
I
It
started
to
become
the
norm
after
we
closed
because
interest
rates
went
up
marketed
since
become
calmer,
and
if
you
look
at
anyone
who
value
put
all
the
valuation
companies
out
there
at
our
house
were
flat
compared
to
when
we
purchased
and
so
I.
You
know
the
comps
that
were
being
compared
against
they
closed.
They
had
deals
and
days
on
Market
of
seven
days
and
then
continuing
to
look
at
those
columns.
Specifically
their
ASR
is
a
hundred
percent.
I
So
that's
saying
that,
they're
being
that
their
assessment
is
that
is
that
what
they
purchased
for
and
that's
what
the
market
agreed
with
where
but
we're
being
at
106
being
told
that
for
some
reason
we
got
a
really
good
deal.
Even
though
we're
going
to
have.
I
We
are
dealing
with
1999
year,
2000
Furnishings,
that
were
in
I
in
rooms
that
have
to
be
remodeled
and
if
we
are
going
to
go
and
remodel
that
we
can't
be
paying
taxes
on,
because
others
like
3319,
Washington
or
1139,
have
full
remodel
pieces
of
their
home.
N
I
think
I
think
you
reflected
what
we
talked
about
and
again
it's
more
making
sure
that
we're
capturing
the
the
correct
facts-
and
you
know,
like
the
bats
Travis
when
you
walk
the
house,
you
might
remember,
like
you
know
we
joke,
we
keep
looking
for
the
fourth
bathroom.
A
Okay,
thank
you,
Mr
Shelton,
for
the
county.
Please.
O
I
would
like
to
address
the
fact
that
bathroom
will
be
removed
as
well
as
there
was
a
clerical
error
on
the
write-up
and
I'm
actually
going
through
and
looking
at
the
different
evaluation
for
that
fourth
bathroom
being
removed.
It
would
probably
be
around
a
ten
thousand
dollar
or
five
to
ten
thousand
dollar
reduction.
Overall,
let
me
pull
up
so
the
property
is
a
three
and
a
half
bath,
correct
townhome.
It
is
a
three
and
a
half
story.
O
Centered
unit
of
a
corrected,
2409
Square,
finish
square
feet,
312
square
foot
basement
it
was
inspected
on
March
30th
by
myself
in
tressivitis.
O
As
you
heard,
the
pounds
are
concerned
that
their
property
is
being
compared
to
more
updated
units
as
well
as
possibly
end
units
that
had
been
sold
inside
the
analysis
period
that
was
looked
at
in
their
comps.
They
presented
three
comps,
one
of
which
was
their
sale.
This
sold
for
one
million
270
000.
It
was
originally
listed
as
they
noted
on
March
25th
for
1
million
three
hundred
and
twenty
nine
thousand
145k
over
its
assessed
value.
It
did
end
up
selling
after
22
days
on
Market.
O
The
next
comp
they
provided
was
a
2603
square
foot
unit.
It
was
an
N
unit,
it
has
four
bedrooms
and
three
and
a
half
bath.
This
was
listed
on
February
24th
for
144k
over
its
assessment
in
2022
and
ended
up
selling
for
one
million
four
hundred
and
sixty
two
thousand
seven
hundred
fifty
dollars.
After
only
seven
days
on
the
market,
the
third
comp
was
presented.
This
was
an
off
Market
sale.
This
was
a
2550
square
foot
unit
that
ended
up
selling
for
15
or
1.5
million
dollars.
O
We
did
not
use
the
sale
analysis
period
due
to
being
off
market,
and
this
was
explained
to
the
appellants.
During
the
analysis,
it
was
seen
that
neighborhood
507
864
the
Brompton
to
Clarendon
changed
on
average
12.7
percent
due
to
sales
that
occurred
within
the
analysis
period
and
within
the
neighborhood.
The
property's,
effective
age
and
quality
look
to
be
in
line
with
other
properties
built
around
the
same
time.
O
The
county
would
like
to
know
there
were
five
open
market
sales
in
the
brompton's
neighborhood
this
year
during
the
analysis
period.
Four
of
those
five
sales
after
analysis,
adjustments
were
made
to
the
neighborhood
had
assessment
to
sale
ratios
of
102
100.2
under
the
or
under
the
subject.
Sales
trended
outside
of
the
rest
of
the
assessment
of
sales
ratios
at
106.1
percent.
O
The
county
would
like
to
know
that
the
subject's
record
is
an
original
condition
and,
most
recently
up
will
be
updated
to
remove
that
one
bath
has
and
has
recognized.
The
updates
noted
in
the
comps
have
been
supplied
by
the
appellants.
There
was
updates
given
to
1139
North
Kirkwood
for
updates,
seen
during
the
sales
inspection,
as
noted
before,
1203
North
Kirkwood
was
sold
off
markets,
so
there's
no
interior
information
available
to
update
the
record.
This
is
one
of
the
reasons
why
we
do
not
use
the
off
market
sales
in
the
County's
yearly
analysis.
O
The
neighborhood
does
have
separate
location
multipliers
for
Mid
for
Center
versus
end
units.
The
end
units
receive
a
location
multiplier
of
115,
while
the
end
units
receive
a
location
multiplier
of
117.
This
is
an
acknowledgment
of
the
trends
we
have
seen
in
this
neighborhood
that
show
that
any
units
to
be
more
desirable
than
the
center
units
during
the
analysis
period.
O
There
were
two
units
that
were
smaller
than
the
subject's
property
that
sold
for
more
than
the
subject's
property
sales
price
1130
North
Johnson
Street
is
a
2081
square
foot
center
unit
with
no
basement
that
sold
for
1.275
on
January
1st
of
2022.
Also
3319
Washington
Boulevard
is
a
2115
square
foot
centered
unit
with
no
basement
this
sold
for
1.315
on
August
3rd
2022.,
the
subjects
property,
it's
important
to
note,
sold
for
86
600
over
its
2022
assessment.
The
rest
of
the
increase
the
property
saw
was
from
other
sales
in
the
analysis
period.
O
O
O
Changes
made
during
the
inspection
we
removed
the
built-ins
from
the
basement
added
a
basement,
walk
out
to
the
sketch
and
record
change
the
bay
to
one
story
frame,
overhang
reskatched
the
deck
to
a
one
story
for
to
a
balcony
or
sorry,
re-sketched,
the
deck
to
a
I'm.
Sorry
Ricketts,
the
balcony
to
a
deck
reset
to
the
rear
of
the
sketch
to
reflect
the
story
height
correctly
and
we
changed
the
finished
square
footage
to
correctly
reflect
what
was
existing.
O
There
change
the
Improvement
value
from
632
800
to
612,
900
change,
total
value
from
one
million
three
hundred
and
forty
seven
thousand
eight
hundred
to
one
million
three
hundred
twenty
seven
thousand
nine
hundred
we'd
recommend
that
the
2023
assessment
be
reduced
to
the
total
of
one
million
three
hundred
twenty
seven
thousand
nine
hundred
minus
the
reduction
of
the
bath,
and
this
can
be
confirmed
as
far
and
Equitable.
For
the
sales
analysis
that
was
done
for
the
neighborhood,
thank
you
very
much.
O
Comparables
I
honestly
walking
through
that
unit
and
walking
and
looking
at
the
sales
pictures
of
the
two
comps
that
the
county
provided,
the
smaller
units,
I
didn't
see
much
difference,
there's
many
ways
to
speculate
on
what
happened.
O
O
For
the
buyer
well,
meaning
that
it
doesn't
necessarily
fit
the
grouping
of
the
majority
of
the
sales
inside
of
the
analysis,
so
you
have
one
in
106.1,
you
have
one
at
91.9
percent
and
the
rest
are
all
huddled
more
or
less
around
100.
O
O
Minutes,
no
just
that
I
apologize
to
the
board
and
the
appellant
for
the
clerical
error
and
that
will
be
removed
and
the
value
will
be
adjusted
I'm
actually
currently
trying
to
give
you
new
valuation.
So
the
board
has
a
reference
point
on
what
this
new
valuation
would
be.
I
apologize
for
my
database
moving
at
the
speed
of
slug,
and
so,
if
I
was
to
remove
that
one
bathroom
and
recoss
the
property,
the
total
new
value
would
be.
O
A
Thank
you
and
the
Appellate.
You
can
take
minutes
and
make
any
final
comments.
I
Yeah,
the
the
where
I
I
disagree
with
the
County's
assessment,
or
it
continues
that
if
you
look
at
the
comparables
in
the
report,
3301
Washington
Boulevard,
with
their
assessment
to
sales
ratio
of
a
hundred
percent
or
barely
above
they
have
an
effective
age
of
2018,
while
we're
looking
at
an
effective
age
of
1999..
So
for
us
to
to
be
essentially
to
look
at
that,
we
got
a
good
deal
on.
Our
property.
I
Meanwhile,
is
being
recognized
that
yep
we're
20
years
25
years
in
history
of
effective
age,
and
when
you
look
at
the
other
two
comparables
that
were
in
the
report,
they
also
have
a
1989
and
2000
effective
age
and
they
were
assessed
below
their
Market
So
Below.
What
they
were
purchased
for
and
and
so
I
think
it
was
just
like
that
to
be
kind
of
taken
into
consideration.
Any
other
pieces,
clothing.
N
Yeah,
the
so
that
we
noted
the
HVAC
is
not
updated,
and
the
report
that
we
received
from
you
all
says
that
it
is
it's
definitely
not
it's
in
fact,
at
risk
of
being
replaced.
E
Not
a
tight
grouping
appraisal
but
oftentimes,
including
this
case,
sympathetic
element.
It's
not
neat
and
precise
and
trapped
I.
Like
the
Department's
answer
about
this
assessment
sales
ratio
a
little
bit
of
a
difference.
We
certainly
see
that
constant
I
would
have
thought
of
it.
A
little
tighter
in
such
a
uniform
neighborhood
and
I
also
thought
that
being
on
Johnson
Street
increase
the
value
of
more
demonstrably
than
Kirkwood
and
more
particular
Washington
Boulevard.
A
D
A
I
have
a
second,
second,
okay,
second,
by
Mr
matskin,
all
in
favor,
bye,
okay,
the
assessment
is
reduced
to
the
County's
directed
revision
of
one
million
three
fifteen
nine
hundred
to
take
another
12
000
off
building
the
bathroom
correction.