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From YouTube: Board of Equalization Hearing June 22, 2021
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A
Good
morning
today
is
tuesday
june
22nd
2021.
This
is
the
arlington
county,
virginia
board
of
equalization
hearings.
There
are
six
cases
on
the
agenda
today.
The
first
case
is
rpc
one,
seven
zero
one,
two
zero
three:
three:
the
property
is
located
at
1532,
north
scott
street,
the
townhouse
number
nine
and
mr
patel
is
on
the
line,
he's
the
owner
and
is
gonna
talk
to
us
about
his
case.
You
can
start
with
your
eight
minutes
and
tell
us
about
your
case,
sir.
B
Okay,
thank
you,
miss
mary,
so,
first
of
all
good
morning
to
everyone,
and
thanks
for
listening
to
my
case,
so
my
wife
and
I
own
a
condominium
at
the
odyssey
complex
in
courthouse
of
northern
arlington
virginia
and
it's
located
on
1532
north
scott
street,
near
the
clarendon
and
north
scott
street
intersection.
B
B
I
was
looking
at
the
market
value
for
comparable
properties
that
are
also
classified
as
condos
in
that
22209
zip
code
that
we're
in
in
northern
arlington
virginia,
and
I
found
five
units
that
sold
in
the
last
12
months
that
were
of
similar
square
footage
different
years
of
build
on
all
five
of
these,
and
I
submitted
those
and
I
had
basically
properties
that
sold
from
500
000
to
around
620
000
during
my
search
for
the
last
12
months
again
in
that
22209
area
mostly,
and
I
think
we
submitted
the
appraisal
for
or
we
recommended,
the
appraisal
to
be
adjusted
to
600
000.
B
It
was
610
000
last
year
and
the
department
of
real
estate
assessments
came
back
and
told
us
that
there
are
some
other
properties
in
that
same
area.
That
need
to
be
looked
at
for
an
accurate
appraisal,
value
and
so
three
value
three
properties
were
given
by
the
department
of
real
estate
assessments
during
this
appeal
process
and
those
are
1458
north
quinn,
street
1500
north
scott
street,
which
is
right
in
the
same
development.
It's
an
odyssey
condominium
as
well,
and
then
2538
fairfax
drive.
B
B
As
I
mentioned,
ours
is
1128
square
feet
with
no
basement
at
all.
The
quinn
street
property
is
1728
square
footage,
so
it's
at
least
150
percent
larger
than
ours.
This
unit
also
has
a
gourmet
kitchen,
some
quartz
countertops
stainless
steel
appliances,
hardwood
flooring
upstairs
and
downstairs
two
master
suites
an
upgraded
marble
shower
and
even
a
backyard
with
a
nice
flagstone
patio.
Our
unit
has
none
of
these
upgrades
or
features
it
has
all
the
original
stuff
from
2006.
B
B
This
one
is
located
in
nearby
zip
code,
it's
22201,
which
is
right
next
to
22209.
This
unit
also
has
some
nice
upgrades
or
features
like
plantation
shutters,
updated
bathroom,
fireplace,
even
a
balcony,
off
the
master
bedroom.
Again,
our
unit
has
the
basic
appliances
and
features
from
2006
the
original.
B
So
I'm
not
sure
if
this
is
a
fair
comparison,
even
though
the
square
footage
on
this
one
is
comparable
to
ours.
I
think
the
one
that's
probably
most
comparable
is
the
one
right
down
the
street
on
north
scott
street.
It's
called
1500
north
scott
street.
It's
unit
number
one.
This
is
about
eight
units
down
from
mars.
This
is
also
part
of
the
odyssey
complex
in
northern
arlington
virginia.
B
B
Ours
again
is
11
28.
So,
if,
if
this
is
what
we're
going
to
use
to,
compare
and
obtain
a
fair
market
value
with
an
accurate
appraisal
for
2021,
the
square
footage
that
I'm
calculating
is
497
dollars
per
square
foot
for
this
14
35
square
foot
unit
number
one
fifteen
hundred
north
scott
street,
again
just
eight
units
down
from
ours,
and
so,
if
you
use
that
497
497
dollars
per
square
foot
at
our
11
28
square
foot,
I
come
up
with
a
value
of
560
000,
which
I
think
is
not
accurate.
B
I
think
our
property
is
probably
more
like
the
600
000,
which
is
what
we
suggested
that
the
appraisal
be
adjusted
to.
So
I'm
happy
to
answer
any
questions
if
at
any
time,
during
this
presentation,
but
I
did
want
to
mention
these
important
properties
and
some
of
the
differences
between
ours
and
theirs
so
again
we're
recommending
that
the
appraisal
be
adjusted
for
1532
north
scott
street,
which
is
again
two
bedrooms.
Two
and
a
half
baths
11
28
square
foot.
B
A
B
C
Sure,
good
morning,
the
subject
is
a
town
home
unit
at
the
odyssey
we've
completed
multiple
departmental
reviews
of
this
property
over
the
past
couple
years
and
no
change
occurred
to
the
property
record
this
year
as
well.
The
subject
saw
a
5.5
increase
to
their
improvement
base
rate,
which
translated
to
a
total
increase
in
assessed
value
of
4.4.
C
I'd
like
to
point
out,
this
was
the
first
increase.
This
unit
has
seen
since
2017.,
with
the
increase
in
assessment
value.
C
The
total
assessed
value
is
still
lower
than
the
last
sale
of
a
comparable
townhome
unit
that
sold
at
the
odyssey,
which
occurred
in
2015
unit
townhome
townhome
unit
number
10
sold
for
640
000
and
is
shown
as
comp
1
just
for
reference.
C
Since
sales
are
limited
of
town
home
units
at
the
odyssey
we
use
other
townhomes
in
the
courthouse
area
to
help
us
decide
whether
the
subject's
current
assessed
value
is
accurate
or
not.
Comp
2
is
another
condo-owned
townhouse,
but
located
at
the
barton
place
condo
community,
it
is
a
town
home
style
condo
built
in
1984
under
the
amenities
section
of
the
mls
listing
for
this
unit.
It
features
only
management
and
snow
removal,
and
it
is,
in
my
opinion,
is
inferior
to
the
subject
which
shares
the
amenities
found
at
the
odyssey
high-rise.
C
Comp
3
is
a
non-condo
residential
townhome,
located
just
two
blocks
away
from
the
subject.
Comp
4
is
a
new
condo
townhouse
at
the
odyssey
that
just
sold
that
this
is
all
the
information
we
have
to
submit
with
the
information
submitted
in
the
packet
and
then
the
department
requests
at
the
board.
Please
confirm
the
2021
assessment
value
of
637
thousand
nine
hundred.
Thank
you.
A
You
all
right,
I
just
have
one
quick
question
for
the
county
on
the
the
grid.
On
page,
I
guess
it's
four,
where
you've
got
the
odyssey,
the
1500,
the
townhouse,
that
that
sold
for
7.13?
What's
the
final.
C
A
C
Right
that
is
the
the
assessed
value
for
2000
for
as
of
january
2021.
The
odyssey
had
21
units
that
were
community
benefit
units
that
they
took
out
of
that
program
and
remodeled
them
and
listed
them
for
sale
this
year
as
residential
units.
C
C
The
cbu
units
I
mean
it
depends
on
the
size
of
the
unit,
but
the
the
community
benefit
units
are
usually
lower
than
market
value.
Yes,.
A
All
right,
it's
the
first
I've
heard
of
this,
but.
D
Benefit
units
are
also
they're
only
available,
based
on
I'm
sorry
to
county
residents
based
on
the
median
income
levels.
So
this
is
a
restricted
covenant.
These
these
units
are
under
the
restricted
covenant
program
and
they
can
only
be
sold
based
on
the
original
sales
price,
so
their
sales
price
is
capped
unless
they
sell
outside
of
the
program.
So
when
these
units
were
originally
sold,
they
were
based
on
income,
restricted
sales
prices
and
that's
why
they're
capped
at
that
sales
price.
D
I'm
sorry
if
I
hadn't
explained
that
correctly,
but
explain
that
well
enough
for
you
guys,
but
the
sales
price
is
capped,
while
they're
under
that
unit,
why
they're
under
that
program,
until
they
sell
out
of
the
program
and
then
they're
sold
at
market
rate,
so
the
sales
price
that
mr
carvajal
provided
for?
You
is
the
market
sales
value
for
that
unit,
and
it
will
reflect
that
value
in
2022.
E
Yeah
also
for
the
county
on
comp
4
under
parking,
slash,
storage,
spaces,
it's
two
and
then
parking
value
is
25
and
I'm
guessing.
There
are
no
storage
units
because
it's
a
townhouse
is
that
right.
E
C
Right
that
there
were
other,
there
are
other
town
home
new
townhomes
at
the
odyssey
that
sold
so
we'll
see
where
that
713
lies
compared
to
the
other
townhomes
that
sold
that
are
the
similar
square
footage
and
similar
interior
this
this
one
in
particular
just
talking
about
the
parking
it
has
one
parking
space
assigned
to
it,
but
it
also
has
a
storage
unit
attached
to
it.
So
that
might
be
the
5000.
E
C
E
A
G
I
I
have
a
question
for
the
department
on
comparable
three.
I
understood
the
appellant
to
say
that
it
was
much
much
larger
than
his,
but
it
has
here
on
the
ie
sheet.
The
comparable
sheet
11
52
square
feet,
which
is
almost
the
same,
is
that
correct,
11
52
square
feet
for
comparable
three
on
quinn
street.
C
Double
checking
right
now,
11
52
above
grade,
and
then
it
has
567
below
grade,
but
the
the
assessment
or
the
information,
the
property
information
they
have
on
that
property
does
not
show
a
finished
basement.
G
C
It
has
some
value,
yes,
because
there
is
a
rebuild
cost
to
it.
Yes,.
A
A
No
okay,
mr
carvajal,
if
you
take
a
minute
to
wrap
up
sir.
C
Sure
the
department
has
nothing
else
to
add.
The
only
thing
I
asked
you
guys
to
take
into
consideration
is
that
the
like,
I
said
the
this
is
the
first
increase
that
the
subject
has
seen
since
2017,
which
brings
up
the
total
assessed
value
to
637
000,
which
is
again
a
little
lower
than
the
last
time
we
saw
one
of
these
units
sell,
which
was
in
2015,
where
it
sold
for
640.
C
B
I
believe
the
quinn
street,
the
quinn
street
condo,
does
have
a
finished
basement,
even
though
the
county
records
don't
reflect
that.
But
in
any
case
I
think,
if
we're
trying
to
compare
apples
to
apples
to
get
an
accurate
appraisal
based
on
sales
over
the
last
one
year,
rather
than
looking
back
at
2015
six
years
ago,
perhaps
looking
at
the
unit,
that's
a
few
doors
down
from
us
at
1500,
north
scott
street
town
town
home
unit
number
one
which
is
priced
at
713
000
when
sold
in
february,
may
be
a
good
starting
point
again.
B
The
square
footage
of
that
unit,
a
few
doors
down
from
us
is
14.35
and
ours
again
by
the
same
builder,
is
11
28..
So
I
recommend
that
the
board
consider
readjusting
the
appraisal
to
600
000
as
a
result.
A
I
don't
know
I
I
think
the
appellant
just
in
closing
made
the
argument
for
the
county.
I
mean
when
I
look
at
comp
3,
the
quinn
street.
I
think
the
county
should
confirm
whether
you
know
and
I'm
sure
they
could,
through
the
mls
pictures
and
whatnot,
that
the
basement
is
finished,
but
again
it
would
have
a
different
factor
in
there.
A
So
I
I
don't
feel
that
it's
out
of
equalization
there
and
if
you
look
at
com4
what
the
appellant
is
saying
to
take
a
look
at
that
with
now
understanding
why
the
assessment
states
where
it
is.
But
if
the
sales
price
was
713,
then
to
me
to
see
the
assessment
of
637.9,
it
doesn't
seem
out
of
balance.
To
me.
I
don't
know
I'm
interested
in
what
other
folks
have
to.
G
I
I
would
add
on
that
I
because
they're,
so
I
this
is
a
tough
case-
didn't
have
a
lot
of
comparables
at
all
and
and
the
county
had
to
do
what
it
had
to
do.
But
it's
up
to
us
now
and
I
find
comps
one,
I'm
sorry
yeah
counts
one
and
four
to
just
not
be
relevant.
You
got
to
do
something
and
I'm
sympathetic,
but
you're
so
far,
especially
comp,
one
out
of
the
assessment
period
that
I
I
don't.
G
G
If
it
snows
you've
got
a
big
problem.
Parking
the
parking's
congested,
the
inside
of
this
particular
unit
might
might
be
upgraded,
might
not
be,
but
overall
it's
not
it's,
not
the
same
quality
and
and
and
comp
3
shows
that
you
know
there's
real
value
in
the
immediate
neighborhood.
I,
with
all
the
the
shortcomings
I
I
don't
see
personally
how
we
can
ignore
the
counties
or
overturn
the
county's
assessment.
H
Yeah,
I
agree
I
mean
this
is
something
that
we
don't
see.
Much
of
you
know
townhouse
condos,
that
are
of
similar
quality
and
I
guess
the
space,
and
I
don't
really
find
that
the
mr
patel's
comparables
really
apply
because
those
are
just
one
level
condos
in
the
vicinity
and
as
a
matter
of
fact,
I
went
out
and
also
looked
at
what
else
has
sold
of
similar
size
units
and
within
the
past
you
know
a
year
and
a
half,
almost
two,
I
found
units
I
have
sold
between
625
and
765.
H
You
know
not
necessarily
at
the
odyssey,
but
in
the
vicinity
and
considering
that
this
unit,
you
know,
didn't,
have
an
increase
in
assessment
for
the
past.
You
know
four
or
five
years.
I
don't
see
that
this
is
unreasonable
and
I
think
the
question
is:
is
this
unit
worth
the
assessment
value?
Anything
yeah?
I
mean
definitely
sell
for
more
than
that,
so
I'm
I
don't
see
how
we
can
make
any
adjustments
or
make
any
reductions
in
this
case.
E
A
A
Okay,
the
second
case
on
the
agenda
is
rpc,
one,
eight
zero,
zero,
three
one,
four
eight,
the
property
is
listed
at
1276
north
wayne
street
yesterday
morning,
at
11,
23
rosa
received
an
email
from
tricia
barton
and
it
says
good
morning
if
it's
not
too
late.
I'd
like
to
drop
the
appeal
to
my
real
estate
assessment
of
my
condo,
I
heard
from
another
person
who
made
the
same
appeal
and
the
impression
is
that,
no
matter
what
argument
I
have
what
proof
I
present
it
doesn't
matter
that
the
board
has
an
objective
appeal.
A
Excuse
me:
I
am
way
too
busy
at
work
right
now
and
if
the
peel
would
be
denied
no
matter
what
I
do,
then
I
would
rather
spend
my
time
doing
something
more
productive.
Like
my
work,
please
let
the
board
know
that
I
appreciate
their
consideration,
but
that
I
would
like
to
withdraw
the
appeal.
Please
let
me
know
if
I
need
a
formal
letter
or
what
we
need
to
do
so
we
accepted
that,
and
so
that
being
said,
I
disagree
that
you
know
it
wouldn't
be
a
fair
representation
from
both
sides.
A
A
C
A
I
Sure
good
morning,
thank
you
for
your
time,
so
my
wife
and
I
live
at
3153
21st
street
north
and
it's
a
five
bed.
Four
and
a
half
bath
single
family
home
purchased
for
1.56
million
in
june
of
last
year.
I
So
the
following
three
points
were
not
addressed
in
the
response
from
the
board
of
real
estate
assessments.
One
the
assessment
is
not
commensurate
with
that
of
comparable
properties
in
the
neighborhood
two.
The
assessment
is
not
commensurate
with
that
of
the
market.
Value
of
the
home
and
three,
the
improvement
portion
of
the
assessment
was
increased
by
nearly
17
right
there
being
no
corresponding
improvements
made
to
the
house
during
that
time.
I
So
I'll
address
the
first
two
points
simultaneously.
I
As
I
mentioned,
we
purchased
the
home
in
june
2020,
and
we
were
taken
aback
when
we
saw
the
our
first
tax
assessment
was
roughly
120
000
more
than
we
paid
just
a
few
months.
Prior
I'd
like
to
draw
attention
to
the
board's
memo
page
two,
the
appellant
comparables.
I
I
think
those
are
actually
not
the
best
comps,
the
the.
I
also
included
three
of
the
comps
listed
in
the
appraiser
comp
section
so
page
four
of
that
memo.
I
Look
at
comps
one,
two
and
three
all
three
of
these
houses
sold
within
a
few
months
of
each
other
for
very
similar
amounts,
despite
the
sale
price
being
similar
or
higher
to
that
of
mine.
Comps
one
through
three
are
all
assessed
significantly
lower
and
it
seems
wrong
for
mine
to
be
appraised
so
much
higher
when
the
market
dictates
otherwise
based
on
sale
price.
I
My
house
was
originally
listed
actually
for
very
close
to
the
current
appraisal.
It
sat
for
well
over
a
month
at
that
price
and
had
no
offers
no
movement
whatsoever.
I
This
seems
like
clear
evidence
to
me
that
that's
not
the
true
value
comp
1,
the
1805
north,
harvard
street.
I
think
that's
the
best
comp
in
this
case
this
house,
it's
a
much
nicer
house
than
mine,
it
sold
for
146
000
more,
yet
my
house
is
still
somehow
appraised,
roughly
40
000
more
than
this
house.
I
Now,
admittedly,
I
don't
know
a
whole
lot
about
the
process
for
determining
effective
age
and
other
other
metrics
you
use.
That
said,
I
think
comps
one
and
two
in
particularly
there.
They
are
significantly
nicer
houses.
I
I
know
this
because
I
saw
them
when
we
were
in
the
market
to
buy
last
year
and
I
think
the
fact
that
they're
nicer
is
reflected
in
their
market
price
and
what
and
what
they
sold
for
all
the
comps
one
through
three
have
assessments
that
are
quite
a
bit
lower:
twenty
thousand
to
fifty
thousand
dollars
lower
than
their
2020
sales
prices.
I
My
house
seems
to
be
the
exception
to
this
rule,
for
whatever
reason-
and
I
guess
I'm
having
trouble
understanding
why
my
assessment
is
so
much
higher
than
the
sale
price
and
so
much
higher
than
the
assessment
of
other
comps
last
point:
the
improvement
value
on
page
8
of
the
board's
memo.
There
is
a
table
with
property
tax
history
over
the
last
10
years
or
so,
and
you
can
see
that
in
2020
from
I'm
sorry
from
2020
to
2021,
the
improved
improvement
assessment
has
increased
from
547
thousand
dollars
to
638
000.
I
I
E
F
A
J
Can
start
with
your
eight
minutes?
Okay,
so,
good
morning,
this
property
was
virtually
inspected
on
march
8th
of
2021.
J
The
property
is
a
two
and
three-quarter
story,
brick
veneer
and
vital
signing
home
with
a
finished
basement,
five
bedrooms,
one
half
bath
and
four
full
baths.
The
year
built
was
1939,
but
the
effective
age
is
1995,
with
the
quality
of
very
good
plus
the
appellant
did
feel
or
the
appellant
feels
the
assessment
value
of
his
property
is
unfair.
Due
to
the
sales
that
occurred
during
the
analysis
period,
the
appellant
submitted
comparables
1837
north
hartford
street,
which
is
rpc
15035.
J
This
property
is
a
two-story,
brick
veneer
home.
It
has
three
bedrooms:
one
half
bath,
three
full
baths
and
a
finished
basement
with
a
year
built
in
1939,
an
effective
age,
1959
the
property
sold
for
one
point:
one
million
three
hundred
fifty
thousand
on
seven
twenty
of
twenty.
The
current
assessment
value
was
one
million
three
hundred
fifty
two
thousand
nine
hundred
this
property
has
a
lesser
effective
age
and
lesser
finished
square
footage
as
compared
to
the
subject.
J
J
The
properties
grade
and
effective
age
appear
in
line
with
the
neighborhood
and
current
condition.
The
appellant
submitted
comparables
that
confirm
his
quality,
effective
age
and
value
the
property
was
inspected,
but
changes
were
made
to
the
finished.
The
basement
finished
square
footage,
so
the
basement
square
footage
was
changed
from
1000
to
903.
J
The
improvement
value
then
changed
from
641
200
to
638
700..
The
total
value
changed
from
one
million
six
hundred
and
seventy
one
thousand
two
hundred
to
one
million
six
hundred
and
sixty
eight
thousand
seven
hundred
comparables
provided
from
our
department.
The
first
one
was
1805
north
harvard
street.
This
property
is
a
two
and
three
quarter:
brick
veneer
and
cement,
fiber
siding
home.
It
has
five
bedrooms.
J
One
half
bath
full
four
full
baths
and
a
finished
basement
year
built
as
1937,
effective
ages,
2
000.,
this
property
sold
for
1
million
706
000
on
8
14
20..
The
current
assessment
value
is
1.
642
hundred
this
property
does
have
a
higher
effective
age,
greater
finished
square
footage
and
one
additional
full
bath.
J
The
second
comparable
is
three
one:
seven
one
seventeenth
street
north.
This
property
is
a
one
and
three
quarter:
stone
veneer,
brick
and
cement,
fiber
siding
home.
It
has
four
bedrooms:
one
half
bath,
three
full
baths,
an
unfinished
basement
the
year
built
was
1932,
effective
age,
2010.,
the
property
sold
for
one
million
six
hundred
and
fifteen
thousand
on
four
fourteen
of
twenty.
J
The
current
assessment
value
is
one
million
five
hundred
and
eighty
three
thousand
seven
hundred
this
property
has
a
higher
effective
age,
higher
quality,
less
finished
square
footage
and
an
unfinished
basement,
and
the
third
comparable
is
1813
north
herndon
street.
This
property
is
a
two
and
a
half
story,
brick
veneer
home.
It
has
five
bedrooms:
one
half
bath,
four
full
baths
and
a
finished
basement
with
a
year
built
of
1940
an
effective
age
of
1980..
J
This
property
sold
for
one
million
five
hundred
and
fifty
thousand
on
nine
eighteen.
Twenty,
the
current
assessment
value
is
one
million
five
hundred
and
thirty
one
thousand
seven
hundred
this
property
has
a
lesser
effective
age,
less
finished
square
footage
and
one
additional
full
bathroom
as
compared
to
the
subject.
J
J
The
agent
in
the
listing
in
the
remarks
in
the
listing
state,
the
total
sale
price
was
1
685
000,
but
we
asked
that
the
board
confirmed
the
revised
2021
value
of
1668
700..
Thank
you.
E
E
I
E
K
E
Up
your
assessment
at
all
did
that
have
any
impact
on
the
assessed
value.
J
There
is
a
three
percent
adjustment
increase
for
size.
E
E
Okay
and
for
the
property
owner,
did
you
get
any
seller
credits?
I
did
not.
I
The
total
sale
price
that
was
mentioned
had
to
do
with
a
previous
buyer
previous
potential
buyer
who
backed
out
of
the
last
minute-
and
I
don't
know
all
the
details,
but
my
understanding
is
that
the
seller
pursued
him
legally
and
basically
made
made
up
the
difference
between
the
requested
price
and
what
we
were
willing
to
pay.
I
A
J
I
I
I
just
find
it
hard
to
justify
such
a
large
increase
over
a
six-month
period
when
the
mark,
the
the
market
price,
comparable
homes
sort
of
dictates.
Otherwise,
I
think
that's
that's
all.
I
have
thank
you
for
your
time.
A
E
Yeah
this
is
man.
This
is
a
tough
one.
The
you
know
this
lot
in
and
of
itself,
I
think,
has
extra
value
beyond
the
comps.
The
fact
that
this
was
involved
in
a
litigation.
E
E
L
Yeah
I
mean
I
was
just
thinking
kind
of
the
same
line
of
reasoning.
Initially,
the
sales
price
struck
me
as
a
pretty
good
comp,
and
but
now
I
don't,
I
don't
really
know
how
that
number
was
agreed
to,
given
that
somebody
else
is
under
contract.
D
L
Not
you
know,
there's
issues
around
it
so,
but,
despite
that
nine
point,
four
percent,
still
a
pretty
big
increase
year
over
year
for
for
a
fairly
expensive
home.
You
don't
usually
see
the
price
run
up
that
that
high
in
one
year,
almost
ten
percent
increase
in
assessment.
So
I
feel
like
it's
a
little
high,
I
just
don't.
I
don't
have
a
logical
path
to
a
reduced
number
that
I've
been
able
to
come
up
with
other
than
looking
at.
G
I
take
a
little
different
tack.
I
think
that
both
the
departments
and
the
appellants
comparables
adjusting
for
affected
age
and
size
and
all
the
normal
stuff
that
we
see
every
single
case
are
very
strong
indications,
that
the
assessment
is
appropriate
and
I'll
just
add
on
whatever
he's
already
mentioned,
that
it
appears
that
the
help
got
a
good
deal
based
on
somebody
else's
proposed
buyers
er
how
it
went
up
so
much
year
over
year,
and
I
agree
with
greg.
H
Yeah
this
is
like
mr
lawson
said
this
is
a
little
bit
tough
because
you
know
so
many
times.
We
look
at
the
numbers
that
the
county
always
looks
at
you
know.
What's
the
sales
price
that
has
been
recorded
and
so
many
times
owners
and
the
county
said
you
know
we
don't
consider
concessions,
we
don't
consider
any
other
numbers
except
the
numbers
that
are
shown
on
the
settlement
statement
on
the
recorded
documents
and
in
this
case
there's
a
recorded
number
for
a
sales
price.
We
don't
go
into
finding
out.
H
You
know
what
the
motivation
was
from
the
seller
from
the
buyer.
You
know
and
as
a
matter
of
fact,
I
tried
to
reach
to
the
listing
agent
on
this
property
to
find
out
why
you
know
he
listed
in
the
remarks
that
the
total
sales
price
should
be
higher.
I
didn't
get
any
response,
so
you
know
I'm
still
not
sure
why
the
litigation
happened
or
you
don't
know
what
other
circumstances
were,
but
we
do
have
a
recorded
sales
price
and
I
think
that's
a
very
strong
number.
H
I
don't
think
we
can
ignore
it.
Just
because
you
know
there
was
a
possibility
of
something
else
happening
and
that's
the
case
that
we
always
look
at.
You
know,
there's
numbers
that
that's
what's
recorded,
that's
what's
showing
and
that's
normally
what
the
county
tells
us.
You
know
that's
what
it's
recorded,
even
if
the
seller
gave
you
know,
concessions
of
you
know
a
higher
number.
They
don't
consider
that.
So
it's
one
of
those
things
that
you
know,
I
think
we
should
follow.
H
K
Well,
jose
I
I
originally,
I
agree
with
you
what
you're
saying
to
the
point,
but
the
the
seller
and
I
you're
right.
We
don't
know
what
he
got
as
an
additional
price,
but
it's
there
is
a
number
that's
higher
than
what's
on
this
sale,
your
argument
that
the
county
routinely
looks
at
here's,
what
the
price
is
and
despite
the
rest
of
it,
that's
a
good
argument
and
I
think
what
the
county
needs
to
do
for
the
next
one
is
when
they
come
up
with.
K
If
it's
it
comes
up
again
or
when
they
adjust
it,
they
need
to
look
at
the
the
price
on
the
comps
differently
and
it
may
come
in
line
or
it
may
be
low,
but
and
find
out
what
this
sale
price
really
was,
because
it's
the
buyer
got
a
good
price.
The
seller
got
more
money.
We
don't
know
what
that
was,
but
do
we
adjust
it,
because
that
is
the
price
he
got
so
really.
Well,
it's
arm's
length.
There
was
another
factor
involved.
A
Right,
no,
I
I
kind
of
have
bounced
back
and
forth
on
this.
I
agree,
I
I
think,
as
several
of
you
have
said,
I
think
he
got
a
good
deal
on
it
and
it
may
be
as
a
result
of
the
deal
prior
to
I
I
don't
know,
and
I
mean
we've
seen
other
properties
where
there's
been
a
sales
price
and
we've
not
considered
it
because
it
wasn't
a
fair
market
value.
I
I
don't
know
I
look
at
the
comps.
I
I
now
tending
to
lean
that
I'm
okay
with
the
adjusted
assessment
from
the
county.
F
Mary
was
somebody
yeah.
I
still
think
it's
tough.
I
originally
thought
it
was
maybe
a
little
bit
of
a
too
high
but
yeah.
I
just
don't
know
where
any
adjustments
can
be
made.
I'm
not
again
the
these
situation
surrounding
the
sale.
Just
you
know,
I
think,
I'm
probably
leaning
towards
going
with
the
county.
G
I
move
that
we
accept
the
county's
revised
assessment
at
one
million
six
hundred
sixty
eight
thousand
seven
hundred
dollars.
F
H
A
So
it's
four
to
three
and
that's
without
mr
panaranda,
mr
lawson
and
mr
hoffman,
the
county's
revised
assessment
of
one
million
six
sixty
eight
seven
is
confirmed.
Thank
you,
mr
weist.
Thank
you.
M
Can
you
hear
me
okay,
I
think
my
we
can
see
that
doesn't.
Okay,.
A
M
Thank
you.
I'm
the
owner
of
the
townhouse
at
one
five,
zero
five
b
north
colonel
terrace,
which
I
purchased
in
2019
for
one
million
fifty
thousand
dollars
the
property,
has
three
bedrooms
and
two
and
a
half
baths.
My
appeal
is
based
on
the
fact
that
the
property,
in
my
view,
is
not
assessed
equitably
with
similar
properties.
M
I
respectfully
submit
that
the
most
similar
properties
are
the
properties
that
are
located
in
the
same
townhouse
community,
the
highgate
community,
and,
more
specifically,
there
are
24
townhouses
called
the
kent
units,
which
are
organized
in
four
rows,
with
six
townhouses
facing
each
other,
so
12
houses,
12
houses,
12
townhouses,
facing
each
other,
and
we
share
our
common
walkway
with
each
other,
and
these
townhouses
are
less
desirable
than
the
other
units
in
the
highgate,
because
the
other
houses
face
the
road
and
do
not
have
this
common
walkway
and
they
do
not
face
another
townhouse
within
20-25
feet.
M
So
I
think
the
most
useful
comps
are
the
24
kent
homes.
The
average
assessment
of
these
24
homes
in
2021
is
approximately
one
million
and
eight
thousand
dollars.
It
appears
that
the
land
increased
for
everyone
about
the
same
amount,
but
the
building
is
what
increased
so
substantially.
For
my
home,
there
were
no
renovations
during
my
after
I
purchased
the
home,
and
the
home
has
sustained
some
water
damage
to
the
ceiling
shortly
after
the
sale
due
to
some
defects
that
were
not
called
originally
or
are
now
from
the
master
bathroom.
M
I
noted
in
the
appeal,
but
in
any
event,
I
just
don't
think
that
my
unit
should
be
assessed
higher
than
the
average
of
the
24
because
of
the
24.
There
are
various
homes
that
have
either
higher
square
footage.
They
have
more
bathrooms.
My
unit
is
not
the
end
unit
and
you
know,
which
is
obviously
a
favorable
feature,
and
I
pointed
out
in
my
appeal
that
my
neighbor,
which
is
the
end
unit,
is
1505a.
M
M
You
know
in
the
2019
period,
but
I
do
still
think
they're
comparable,
but
there
is
one
kent
home
that
was
raised
by
both
my
appeal
and
the
the
real
estate
assessor
and
that
was
1507d
north
colonial
terrace.
M
M
So
I
think
that
assessment
supports
my
position
that
my
property
should
be
assessed
comparably
at
a
million
dollars
or,
as
I
noted
no
no
higher
than
the
average
of
kent
units.
The
appraiser,
I
think,
pointed
out
that
my
unit
has
a
newer,
effective
age.
I
of
course,
have
not
seen
the
other
unit,
but
I
would
submit
that
the
fact
that
it
sold
for
ten
thousand
dollars
more
suggests
and
actually
confirms
that
the
units
are
actually
more
are
comparable
and
should
be
assessed
the
same
or
comparably
the
assessor
point
used.
M
Three
other
properties
were
identified
in
the
march
18th
letter
as
comparable.
Those
are
all
the
other
style
of
townhouses
they're,
not
the
kent
units.
They
face
the
road
and
they
don't
have
a
unit
facing
directly
to
them
25
feet
away,
but
in
any
event,
I
did
the
math
and
I
looked
at
the
square
feet
of
finished
area.
All
those
have
more
finished
area,
but
even
if
you
think,
they're
comparable.
M
My
townhouse
has
a
price
per
square
foot
of
six
hundred
and
thirty
dollars.
Again.
If
you
use
the
next
comp,
which
is
1521
north
colonial
port,
it
has
a
lot.
It
has
approximately
400
square
feet
of
more
finished
area
and
then
has
a
price
per
square
foot
of
563,
which
is
again
a
lot
more
than
mine
of
630.
M
So
in
conclusion,
I
just
request
that
the
board
adjust
the
assessment
to
one
million
dollars,
which
is
supported
by
the
most
recent,
similar
comp
or
alternatively,
no
higher
than
the
average
of
the
24
10
units,
which
is
one
million
eight
thousand
dollars.
Thank
you.
J
Thank
you.
This
property
was
virtually
inspected
on
316
of
2021.
The
property
is
a
two-story
with
unfinished
attic,
brick
veneer
townhome
with
finished
basement.
It
has
two
bedrooms,
one
half
bath,
two
full
baths.
The
year
built
is
1993
with
an
effective
age
of
2013..
The
quality
is
excellent,
plus
the
appellant
feels
the
improvement.
Value
is
unfair
due
to
similar
center
units
in
the
neighborhood.
J
J
J
J
I
mean
1998.
I
apologize
with
the
quality
being
excellent,
plus
the
property
did
sell
for
one
million
sixty
thousand
on
eight
twenty
five
twenty
and
the
current
assessment
is
one
million
one
million
two
hundred
this
property
has
a
lesser
effective
age
and
is
not
as
updated
as
compared
to
the
subject.
J
The
second
comparable
is
1552
north
colonial
terrace.
This
property
is
a
three-story
brick
veneer
townhouse
with
two
bedrooms:
one
half
bath,
two
full
baths
and
finished
basement
with
the
year
built
in
1993,
an
effective
age
of
2003,
with
the
quality
of
excellent
plus
this
property
sold
for
one
million
one
hundred
and
fifty
thousand
on
10
14
19..
J
J
This
property
is
a
three-story,
brick
veneer
townhouse,
with
three
bedrooms:
one
half
bath,
two
full
baths
and
finished
basement
with
a
year
built
of
1992,
an
effective
age
of
2012,
with
the
quality
of
excellent
plus
this
property
sold
for
one
million
two
hundred
and
twenty
six
thousand
on
seven
twenty
nine.
Twenty.
The
current
assessment
value
is
one
million
one
hundred
and
fifty
five
thousand
four
hundred
this
property
has
a
greater
finished
square.
Footage
and
lesser
basement
finished
square
footage
as
compared
to
the
subject.
J
This
property
is
a
three-story,
brick
veneer
townhouse
with
three
bedrooms:
two
half
baths:
three
full
baths
and
a
finished
basement
with
a
year
built
of
1992,
an
effective
age
of
1997
and
a
quality
of
excellent
plus
this
property
sold
for
one
million
two
hundred
and
ninety
thousand
on
ten
twenty
eight
nineteen,
the
current
assessment
value
is
one
million
two
hundred
and
seventy
eight
thousand
eight
hundred
this
property
is
a
lesser
effective
age.
Greater
finished
square
footage
and
greater
basement
finished
finished
square
footage
as
compared
to
the
subject
as
a
result
of
the
review.
J
The
virtual
inspection
and
information
submitted,
we
determined
the
assessment
to
be
fair
and
equitable.
The
subject
property
was
purchased
during
the
analysis
period
for
one
million
fifty
thousand
and
is
currently
assessed
under
that
at
one
million.
Forty
four
thousand,
the
property's,
effective
age
and
quality
are
in
line
with
the
updates
that
have
been
made
to
the
home,
and
it
is
recommended
that
you
confirm
the
2021
assessment
value
of
one
million.
Forty
four
thousand.
Thank
you.
E
J
E
J
The
effective
age
is
1998,
as
opposed
to
the
subject.
Property
is
2013
due
to
the
updates
that
we
did
see
through
the
inspection
and
the
sale
of
the
property,
and
it
also
it
does
have
the
it
looks
like
the
same
finished
square
footage.
M
Mine
does
not
have
an
extra
half
bath.
That's
compared
to
d
a
has
an
extra
half
bath.
That's
two
mine
d,
which
is
the
comparable
we're
talking
about.
I
think
it
has
the
same
number
of
two
folds
and
one
half
all
these
units
were
constructed.
At
the
same
time,
my
understanding
in
1993.,
okay,.
J
I
think
the
main
difference
really
that
we're
seeing
they
are
very
similar,
but
the
15-year
effective
age
difference
is
what
is
causing
the
the
difference
in
value.
E
J
I
would
have
to
pull
up
the
other
listing.
Let
me
give
if
you
hold
on
one
second
for
me:
it's
it's
the
updates,
the
renovations
but
you're
asking
for
what
specific
renovations.
J
M
A
J
L
K
That's
a
little
high,
I
mean
because
you
have
the
same.
You
have
the
same
excellent
plus
average
average.
A
J
So
I
did
just
pull
up
the
1507
d
and
we
on
the
mris
listing
there's
only
two
pictures
and
it
is
the
front
and
the
back
of
the
house,
so
we
can't
necessarily
bring
it
up
higher
if
we
don't
know
what
the
interior
looks
like
and
we
were
able
to
see
the
interior
of
the
subject
properly.
A
L
Same
effective
age,
as
I
mean
this
is
like
a
late
90s
build.
A
2013.,
okay:
we
can
talk
about
that
in
discussion.
Any.
J
F
J
M
Yes,
this
is
my
house,
I'm
looking,
I
don't
know
who
submitted
these
pictures.
But
yes,
this
is
my
house
that
is
the
bathroom
there.
The
that
is
the
basement
with.
It
still
has
carpet.
M
M
My
my
unit
now
does
not
have
that
carpet,
so
I
don't
know
whose
house
this
is,
but
that
I
will
say
that
the
the
loft
is
not
mine
has
that
carpet
has
been
removed.
So
I
cannot
confirm
I'm
pulling.
A
H
A
G
L
G
A
question
for
the
department
you
mentioned
that
the
average
for
this
community
and
and
by
definition
built
the
same
time,
town
homes,
you
know
cheap
by
jowl.
Adjusting
a
little
bit
for
on-road
off-road
was
five
percent.
Some
are
going
to
be
higher,
some
are
going
to
be
lower,
but
the
appellants
is
more
than
double
the
average.
I
was
wondering
if
you
could
speak
to
that.
What
what
you
might
know
that
gets
this
so
far
online.
J
So
it
looks
like
I
mean
very
when
we
verified
the
information
with
the
sales
and
the
increase
to
the
effective
age
taking
in
into
account
the
kitchen
bath
floors,
windows
renovations
to
the
unit.
That's
why
there
was
a
significant
jump
from
2020
to
21,
with
the
subject
being
a
sale
during
the
analysis
period
and
verifying
the
sale.
G
H
J
I
think
that's
when
you're
speaking
about
condos,
they
don't
take
into
consideration
so
that
they
look
at
them
differently.
I
can't
speak
on
the
condo
side
of
things,
but
when
we
look
at
townhomes
and
and
single
family,
we
do
look
at
whether
it's
renovated
or
not,
and
if
updates
have
been
made
to
the
property.
J
J
J
L
It
was
getting
choppy
and
I
couldn't
hear
when
jose
was
looking
at
the
to
see
like
responding
to
if
there
were
pictures,
but
I
found
them
and
I'm
looking
at
them
right
now.
So
that's
I
wanted
to
say
I
had.
I
have
them
up.
L
L
A
J
Thank
you.
Okay,
again,
as
a
result
of
the
review,
the
virtual
inspection
and
the
information
submitted,
we
did
determine
the
assessment
to
be
fair
and
equitable.
The
subject
property
was
purchased
during
the
analysis
period
for
one
million.
Fifty
thousand
and
again,
it
is
currently
assessed
at
one
million.
Forty
four
thousand
under
under
the
sale
price,
the
property's,
effective
age
and
quality
are
in
line
with
the
updates
that
have
been
made
to
the
property
and
home,
and
it
is
recommended
that
you
confirm
the
2021
assessment
value
of
one
million.
Forty
four
thousand.
Thank
you.
A
M
1507
d,
which
sold
for
10
000
more,
sounds
like
there
were
no
pictures
for
that
one,
but
the
market
dictates
what
the
value
is
and
it
came
out.
It
was
purchased
for
10
000
more
so
there
must
have
been
the
similar
updates
or
whatnot
and
again
I
would
reiterate
my
respectable
request
that
the
assessment
be
lowered
to
either
comparable
to
the
1507
d,
which
is
a
million
200
or
no
higher
than
the
average
for
the
24
kent
units,
which
was
100.
I'm
sorry.
A
L
Oh
sorry,
yeah
okay,
I
mean
we
started
to
get
a
discussion
and
I
just
I
I
think
I
kind
of
still
feel
after
looking
at
the
pictures
that
the
difference
between
comp
one
and
the
subject
is
probably
not
forty.
L
Forty
three
thousand
eight
hundred
dollars
in
improvements,
it
looks
like
they've
got
new
appliances,
new
countertops
and
and
that's
pretty
much
the
only
difference
I
could
see.
I
don't.
I
don't
see
that
being
forty
thousand
dollars
worth
of
improvements.
K
Well,
in
discussion
of
equalization,
looking
at
the
first
comp
and
what
we
see
in
the
documents
doesn't
show
any
real
difference
other
than
the
final
assessed
price
purchase.
Price
of
the
second
of
the
first
comp
is
higher
it.
You
know,
I
think
the
appellant's
argument
that
her
equalization
to
at
least
the
other
unit,
that's
sold
higher,
might
be
a
valid
argument.
A
A
We
have
pictures,
we
don't
have
pictures,
you
know
trying
to
kind
of
you
know,
compare
the
two,
it
doesn't
seem
the
difference
between
1998
and
2013.
It's
still
not
updated
to
2020,
you
know,
or
you
know
2021,
so
I
don't
know.
I
don't
have
a
problem
with
matching
it
to
the
assessment
of
compliments.
The
sales
price.
H
Yes,
just
to
update
you
on
the
pictures.
The
pictures
that
we
have
in
the
package
are
the
pictures
of
the
comparable.
H
Those
pictures
came
from
when
the
property
was
listed
for
rent,
not
for
sale,
but
they
are
the
exact
same
pictures
when
it
was
listed
for
rent.
I
also
looked
at
the
subject
unit
when
it
was
listed
first
for
rent,
which
has
more
pictures,
and
it
does
show
that
the
year
I
mean
the
townhouses,
the
upgrades
are
of
much
higher
quality.
You
know
the
bathrooms,
the
kitchen
yeah,
you
can
see
a
totally
different
property,
the
the
subject
property.
I
think
it's
much
more
attractive.
It's
really
fully
renovated.
H
G
G
G
Possibilities
and
not
historical,
but
I'm
sure
there's
some
exception
to
that,
but
it's
sure
unusual,
I
I
take
seriously
jose's
assessment
as
well
as
the
department's
assessment
that
this
is
upgraded.
So
the
question
is,
though,
is
it
four
point?
Something
percent
improvement?
I
mean
overall
upgrade
difference
between
just
over
a
million
versus
four
thousand
that
I'm
not
so
sure
I'd
love
to
compromise
somewhere
in
the
middle.
I
couldn't
hang
a
number
on
saying.
G
E
Yeah,
what
also
influenced
me
is
the
end
unit,
which
is
immediately
a
budding
and
in
units.
My
understanding
is
that
they're
always
better
units
they're
more
and
they
command
a
higher
price,
and
yet
she
pointed
out
that
the
assessment
of
that
is
a
million
million,
seven
thousand.
E
So
I
I
think
when
you,
I
think
this
is
a
case
where
the
owner
has
made
their
case,
and
I
would
be
inclined
to
lower
it
to
her
requested
value
of
a
million
even.
G
Very
quickly,
if
it's
a
higher
effective
age,
I
don't
think
the
assessment
could
be
less
than
otherwise
a
perfect
count.
Number
one
number
two
on
end
units
we've
found
many
many
times
that
onions,
don't
matter
intuitively.
That
is
odd
to
me
in
more
windows,
less
people,
next
door
partying,
but
apparently
oftentimes,
but
not
always
it
doesn't
matter.
So
I
I
I
again.
I
would
support
lowering
it,
but
certainly
not
to
the
appellant's
requested
amount.
E
A
H
I
think
it
makes
the
difference
when
the
lot
that
the
end
unit
has
is
much
bigger,
and
you
know
you
have
more
space,
but
just
regularly,
I
don't
think
it
does
make.
You
know
I
just
listed
a
townhouse
which
is
an
end
unit.
You
know
we
haven't
really
considered
that
it's
an
end
unit
because
of
the
comparables,
and
I
think
it's
just
what
the
market
is
doing
right
now,.
L
A
That's
right,
I
know
it's
only
200,
but
I
I
wouldn't
want
to
be
below
it
yeah
and
I'm
not
sure
what
will
happen
next
year,
but
I
just
think
there's
so
many
unknowns
here.
I
could
live
with
that,
although
I
you
know
when
the
panorama
brings
up
now
the
pictures
and
says
there
is
a
difference.
You
know
I'm
betwixt
in
between
on
it,
but
I
could
go
with
that.
K
I
would
go,
I
would
go
with
the
adjacent
unit
or
the
adjacent
comp,
the
number
one
and
I'm
thinking
about
that
end
unit
too,
that
it's
you
know,
you
don't
know
what
it's
looking
at,
but
the
number
seems
to
be
gravitating
in
that
area.
G
K
H
H
And
all
that
stuff,
you
know
you
can't
really
change
by
staging
it,
but
I
mean
for
this
year
to
be
honest,
I'm
I
wouldn't
be
opposed
to
reducing
it
to
what
the
appellant
is
requesting.
There's
it's.
I
think
the
second
only
highest
assessed
townhome
in
that
neighborhood
and
yeah
I
mean
comp.
One
makes
a
big
point
that
it
has
sold
for
a
higher
price
and
it's
assessed
at
a
lower
value.
But
you
know,
even
though
the
quality
was
different.
H
A
All
right,
I
think,
all
right,
then
I'm
gonna-
hopefully
I
believe
I've
done
my
math
right
here.
I'm
gonna
move
to
reduce
the
assessment
to
one
million
two
hundred
thousand
to
match
it
to
comp
one
okay,
I'm
sorry
everybody
jumped
in
is
that
mr
hoffman.
A
A
O
Yes,
hello
good
morning,
can
you
hear
me
yes,
yes
hi
good
morning,
and
I
guess
you
can
see
me
as
well.
When
shall
I
start.
A
Okay,
hold
on
one.
Second,
do
you
is
your
camera
on,
because
I
don't
see
you,
I
don't.
A
All
right
well
we're
going
to
move
forward,
rpc18016095
the
properties
1304
north
danville
street.
We
have
mr
rick
spencer
speaking
for
sylvan
brees,
the
owner
of
the
property,
mr
spencer,
you
can
start
with
your
eight
minutes
and
tell
us
about
the
property.
Sir.
O
Yes
good
morning,
thank
you
for
the
opportunity
to
speak
to
the
board.
This
property
was
acquired
by
my
family.
We
set
up
a
small
llc
just
for
purposes
of
investment
real
estate,
I'm
one
of
the
managers
of
the
llc.
O
My
name
is
richard
spencer
and
we
acquired
the
property
on
september,
22nd
2020
for
the
price
recorded
price
of
one
million,
twenty
two
thousand
five
hundred
dollars
and
the
the
the
the
assessment
right
now
is
that
one
million,
as
as
you're
aware,
the
forty
forty
thousand,
so
I'm
appealing
the
the
twenty
thousand
dollar
overage,
and
especially
because-
and
I
have
to
admit-
I
didn't-
find
the
boe
memo
until
just
this
morning.
O
But
I
see
that
the
comparables
that
were
used
include
1322
north
danville,
which
only
sold
for
in
is
sold
in
january
of
2021
for
only
one
million
five
thousand
dollars,
and
it
was
on
the
market
for
1.1
million
and
they
could
not
sell
it
for
that
price
and
the
sales
price
that
I
found
on
record
was
one
million
five
thousand
dollars,
which
is
twenty
thousand
dollars
just
under
twenty
thousand
dollars
less
than
the
price
that
I
paid.
O
O
It's
a
my
unit
has
two
full
bathrooms
and
one
half
bath
and
1322
has
three
full
baths
and
one
half
bath
according
to
what
I
found
on
list
for
the
listing
on
realtor.com
and
similar
sites,
and
then
secondarily
when
I
I
did
manage
to
find
in
in
dropbox
the
boe
memo
again,
I'm
sorry,
I
didn't
have
a
chance
to
research
it.
I
noticed
that
it's
citing
to
comparable-
which
I
I
just
don't
understand-
why
it's
being
considered
at
all
at
28,
25,
11th
street.
O
That's
a
much
it's
a
much
bigger
unit.
It's
actually
a
year
younger
than
my
unit,
and
I
don't.
I
don't
understand
why
that
comparable
is
in
in
there
at
all.
I
could
not
find
the
recorded
sales
price
of
1.2
1
million
206
000
on
june
12th.
I
don't
find
any
record
of
that.
O
I'm
not
a
real
estate
agent,
I'm
not
an
appraiser,
appraiser
or
any
kind
of
real
estate
expert,
so
I'm
just
at
a
loss
for
where
that
data
comes
from,
but
I'm
sure
that
the
board
of
equalizations
has
access
to
more
data
than
I
do
so
I
mean
very
simply
put
very
simply.
My
statement
is
really
mainly
that
I
have
an
actual
sales
price.
That's
timely
for
the
the
price,
the
value
of
my
unit,
a
comparable
unit
with
an
additional
bathroom
sold
right
behind
mine
subsequent
to
mine
in
20
january
2021.
O
I
feel
that's
very
representative
of
the
market,
if
only
for
for
one
million
five
thousand,
and
so
that's
why
I'm
appealing
my
assessment.
I
feel
that
if
the
board
isn't
gonna
at
least
use
my
actual
sales
purchase
price
of
1
million
22
500,
then
it
really
should
consider
using
something
even
lower,
because
I
have
a
direct
comparable
for
a
unit.
That's
almost
identical
to
mine,
except
for
the
additional
bathroom
and
whereas
the
assessment
that
it
has
currently
on
the
property
is,
I
feel,
overvalued
by
at
least
the
twenty
thousand
dollars.
A
Okay,
thank
you,
ms
churchill,
for
the
county.
Please,
yes,.
J
J
Quality
is
iv
plus
the
appellant
feels
the
value
is
too
high
due
to
the
recent
purchase
of
the
property
and
the
appellant
submitted,
the
following
comparables
one
comparable
being
1322
north
danville.
This
property
is
a
two
and
a
half
story:
cement
fiber,
siding
townhome
with
three
bedrooms:
one
half
bath,
three
full
baths;
minimally
finished
basement
with
a
year
built
of
2001,
an
effective
age
of
2001
and
quality,
also
being
iv,
plus
this
property
sold
for
one
million
five
thousand
on
121.21.
J
J
J
The
pro
the
one
comparable
submitted
by
the
homeowner,
the
one
comparable
submitted
by
the
homeowner
larger,
was
larger
in
square
footage
and
has
an
additional
bathroom.
But
the
value
reflected
that
the
changes
made
to
the
property
were
exterior
finish
from
brick
to
brick.
Veneer
and
the
improvement
value
then
changed
from
442
700
to
441
000.
So
the
total
value
then
changed
from
one
million
forty
two
thousand
seven
hundred
to
one
million
forty
one
thousand
one
hundred
you
can
see
from
the
comp
sheet.
We
provided
the
following:
comparables
2825
11th
street
north.
J
J
J
F
J
Quality
is
iv
minus
this
property
sold
for
one
million,
forty
thousand
on
seven
one
twenty
and
the
current
assessment
value
is
one
million
thirty,
five
thousand
eight
hundred
as
a
result
of
the
review,
the
virtual
inspection
and
information
submitted
changes
were
made
to
the
exterior,
causing
a
decrease
in
value.
The
property
is
a
late
sale
and
will
be
considered
for
the
2022
analysis,
so
it
is
recommended
that
the
board
confirm
the
reduced
2021
assessment
value
of
1
million
41
100..
A
E
J
J
Well,
we
don't
we
don't
value
based
on
the
sale
price.
We
look
at.
You
know
what
adjustments
may
need
to
be
made
to
the
property.
You
know
we
don't
want
to
chase
sales
and
what
the
sale
price
is.
L
F
A
A
J
As
a
result
of
the
review,
the
virtual
inspection
and
the
information
submitted
changes
were
made
to
the
exterior,
causing
a
decrease
in
value,
and
this
property
is
a
late
sale
and
will
be
considered
in
the
2022
analysis.
So
it
is
recommended
that
the
board
confirm
the
reduced
2021
assessment
value
of
1
million
41
100..
Thank
you.
O
A
O
Okay,
well
again,
I
I
I
don't
understand
the
the
if
it's
outside
the
period,
it's
just
outside
the
period,
it's
my
understanding
that
the
period
would
have
ended
on
august
30th
2020,
my
sale
was
22
days
later
you
have
an
actual
sales
price
for
my
actual
unit.
The
intent
of
assessments
is
to
actually
reflect
the
market
value
of
the
properties
that
you
can
assess.
The
taxes
based
on
the
market
value
the
the
sale
is,
is
not
even
nine
months
old.
O
A
H
Peterson
I'll
start
with
this,
I
I
don't
think
we
have
enough
information,
or
you
know
I
don't
think
the
appellant
has
provided
enough
information
or
compiling
information
to
make
any
changes,
except
one
comparable,
the
one
at
1322
danville
that
property
sold
for
a
million
five,
but
it
was
bought
as
an
as
this
condition
property.
He
was
resold
for
a
million
one
in
june
of
the
same
year
and
it
is,
in
my
opinion,
it's
a
larger
units.
H
It
has
16
1
672
square
feet,
but
you
know
based
on
just
on
that
comparable.
I
don't
see
that
how
we
can
make
any
changes
to
the
assessment.
I
think
the
county
has
provided
enough
information
to
support
their
opinion
of
value
for
this
year.
L
Yeah,
I
mean
it's
tough,
because
we've
got
late
sales
and
and
and
some
ones
that
are
going
to
be
reviewed
next
year.
Then
it
looks
like
some
of
these
properties
might
be
a
little
bit
over
assessed.
The
one
I
brought
up
earlier
was
sold
it
for
a
million
and
five
thousand,
and
it's
assessed
at
a
million
ninety
three
thousand,
so
there's
probably
some
adjustments
due
in
the
next
year,
but
I
don't
really
I
mean
I
didn't
see
anything
that
other
than
the
actual
sale
which
I
would
lean
on.
L
But
I've
been
frequently
voted
outvoted
by
this
board
by
leaning
too
hard
on
the
subject
property
sale.
I
I
would
support
a
million
22
500
based
on
the
sale
being
10
days
after
the
assessment
period,
but
I
don't
know
if
I
have
the
support
for
that.
A
Right,
the
only
thing
I
would
say
about
that
and
mr
lawson
brought
up
the
question
before
about
why
we
wouldn't
just
take
the
sales
price.
We
never
take.
One
single
point
I
mean
we
don't
know
did
was
it
a
good
deal?
Did
he
overpay?
Did
he
underpay?
I
mean
the
whole
idea
of
assessing
and
appraising
you
know
when
this
property
I
assume
was
financed,
was
you
know,
appraised
you
use
three
comps
and
the
the
reason
for
that
is
not
to
be
high
below
I
mean
I
don't
think
we
know
enough
about
it.
A
When
the
assessor
or
the
appellant
said,
I
don't
get
why
the
county
doesn't
use
it.
I
mean
there's
a
cut-off
point
so
that
they
can
assess
again.
I
need
to
find
out
how
many
properties
there
are.
You
know
in
the
county
that
they
assess
them
and
then
they
do
consider
them
in
late
sales.
You
know
afterwards
and
the
one
that's
in
2021
I
mean
that's
really
late.
A
L
Assessment
but
doing
that
myself
is
that
that's
going
to
throw
it
out
of
equalization
with
the
whole
complex,
and
I
mean
everybody's
higher
kind
of
throughout
that
complex
or
in
that
range.
So
I
think
then
it
would
be
unfairly
low
right.
A
All
right
well,
then,
with
no
further
discussion,
then
I
will
move
to
accept
the
county's
revised
assessment
of
one
million
forty
one
thousand
one
hundred.
O
A
A
P
A
P
Yes,
very
very
quickly,
I
won't
take
eight
minutes.
The
assessment
of
194
600
does
not
reflect
market
value,
which
is
what
it
says
in
the
notice
that
I
was
sent
from
the
county.
The
home
was
just
purchased
september,
25th
2020
for
1.875
after
sitting
on
the
market
for
almost
a
month
in
the
hottest
real
estate
market
we've
had
in
quite
some
time.
I
have
an
appraisal
from
the
bank
indicating
that
the
appraised
value
on
august,
the
14th
was
1.875,
and
that
is
what
I
submit.
N
Good
morning
my
name
is
tressavidus
and
I
will
be
representing
the
county
in
the
following
case.
3542
north
dickerson
street
is
a
two-story
frame
house
with
five
bedrooms
and
five
and
a
half
baths.
It
was
built
in
2007
with
an
effective
age
of
2007
and
a
quality
of
excellent
plus.
For
the
purposes
of
this
appeal,
the
property
was
virtually
inspected
using
the
2020
listing
the
appellant
believes
the
county's
assessment
of
one
million
nine
hundred
forty
thousand
six
hundred
does
not
reflect
the
subject's
prop.
N
The
subject:
property's
market
value,
the
home,
was
purchased
in
september
of
2020
for
1
million
875
000
after
having
sat
on
the
market
for
a
month.
They
feel
the
2021
assessment
would
be
an
incredible
increase
to
evaluation
in
less
than
90
days,
and
it's
not
even
possible
in
the
best
markets.
No
further
information
or
comparables
were
submitted
by
the
appellant.
N
At
the
time
of
the
september
sale,
the
county's
assessed
value
was
one
million
eight
hundred
forty
six
thousand
one
hundred
and
the
appellant
purchased
for
one
million.
Eight
hundred
seventy
five
000
making
the
assessment
ratio
98
when
verifying
the
sale,
virtually
only
in
an
elevator,
was
added
to
the
record.
No
other
changes
were
made
after
completing
the
2021
analysis.
The
50207
neighborhood
saw
an
average
increase
of
7.3
percent.
The
subject
property
was
below
the
neighborhood
average
and
only
saw
an
increase
of
5.2
upon
reviewing
the
this
property
for
the
appeal.
N
It
was
found
that
a
small
reduction
in
square
footage
was
necessary.
This
reduction
in
square
footage
reduced
the
improvement
value
by
five
thousand
one
hundred
dollars.
The
quality
and
effective
age
appeared
to
be
in
line
with
the
neighborhood,
and
no
further
adjustments
were
made
based
on
the
information
supported,
submitted
the
review
of
the
property
record
and
sales
information
in
the
neighborhood.
It
was
determined
that
this
new
2021
assessment
is
very
equitable.
N
E
Thank
you,
madam
chairman,
a
quick
question
for
the
county.
We
have
a
category
exterior
features
and
this
the
subject
property
has
six
comp,
one
three
comp,
two
four
comp
assessment:
comparable
one
has
three:
what
what?
What
are?
What
are
the
exterior
features
that
that
make
this
so
so
more
valuable.
N
So
this
house
does
actually
have
a
lot
of
outdoor
living
space
being
that
it
has
multiple
screened
in
porches
on
the
back
and
outdoor
patio
space.
If
you
are
able
to
look
at
the
listing,
there
are
photos
of
these,
but
that
is
what
the
exterior
features
are.
Is
it's
just
a
lot
of
outdoor
patios
and
screened
in
porches.
H
I'm
sorry
yeah.
I
just
wanted
to
ask
a
question
to
the
owner.
I
noticed
that
the
sales
price
was
adjusted
was
what
was
the
contract
price
that
you
put
on
when
you
put
the
when
you,
when
you
made
an
offer
on
the
house.
H
185,
okay,
okay,
that's
all
yeah!
It's
just
saw
an
adjustment
of
price,
but
that's
all
thank
you.
N
So
the
si
square
footage
didn't
change
as
much.
It
was
more
of
a
description.
We
had
part
of
the
house's
two-story
frame
of
her
basement
and
I
made
the
adjustment
to
lower
it
to
one
story,
one
and
three
four
story.
So
it
changed
slightly.
N
N
Please
I
did
forget
to
mention
that
this
house,
being
a
september
sale,
was
considered
a
late
sale
on
the
2021
analysis,
but
will
be
considered
as
a
valid
sale
in
the
2021
analysis
or
2022
analysis.
And
again
I
just
recommend
that
the
county,
please
reduce
the
value
to
1
million
935
thousand
five
hundred
dollars.
Thank
you.
P
First
of
all,
thank
you
all
for
your
time.
Miss
vitus
roll
tide.
I
just
have
a
professional
appraisal
sitting
in
front
of
me
for
1.875
somebody
who
does
this
multiple
houses,
multiple
areas,
we
purchased
it
for
one,
eight,
seven,
five.
If
the
value
last
year
was
was
higher
according
to
the
county,
then
the
value
of
this
property
has
gone
down.
So
I
I
simply
re
respectfully
request
that
we
adjust
the
assessed
value
to
what
it
was
purchased
for
and
what
it
was
appraised
for
on
on
august,
the
14th
of
2020..
A
Okay,
thanks
to
both
of
you
all
right,
it's
just
among
the
board
members.
What's
everybody
think
mr
lawson.
E
Yeah
I'll
go
ahead
and
share
my
thoughts.
Ms
miss
vitus
made
an
interesting
point
about
what
builders
are
doing
and
the
county
recently
not
recently,
but
a
few
years
back
changed
the
way
we
calculate
coverage
and
so
bump
outs
and
things
like
that
bay
windows
that
I'll
go
almost
from
the
ceiling
to
the
floor.
E
They're
doing
that
because
because
of
that
change
in
the
zoning
ordinance,
the
I'm
kind
of,
like
mr
hoffman
said
earlier,
I
I
think
the
county
should
consider
a
sale
between
september
1
and
the
end
of
a
year
because
we're
aiming
for
the
the
value
as
of
january
1,
and
you
can't
just
ignore
a
quarter
of
the
year
in
my
opinion,
so
I
think
I
think
there
should
have
been
some
more
weight
put
on
that.
So
you
know
I.
G
G
I
also
I
do
not
agree,
though
last
summer
was
the
hottest
market
ever
this.
This
spring
certainly
is,
but
I
I
don't.
I
also
don't
agree
with
the
opponent
that
a
fee
appraiser,
which
has
a
little
bit
different,
a
great
great
deal
different
standards
than
government
appraisals
should
stand.
I
I
don't
give
it
a
lot
of
weight.
The
purpose
is
different.
Certainly
the
range
and
the
comparables
are
much
different.
G
However,
I
I
always
look
at
the
comparables
and
I'm
I'm
not
so
sure
that
the
improvement
here
stacks
up
with
the
two
sales
comparables
in
one
assessment,
comparables,
they,
it
seems
a
little
high
to
me.
I
can't
figure
in
part
because
the
effective
age
is
low
in
part.
G
This
is
a
little
bit
unusual
configuration,
but
I
I
I'm
at
a
loss
to
point
to
something
and
say
what
should
be
twenty
or
fifty
thousand
dollars
or
a
hundred
thousand
dollars
less
and
most
importantly,
I
don't
see
other
than
agreeing
with
the
appellant
that
you
know
two
days
into
the
next
assessment
period
should
be
discounted.
G
I
don't
see
any
other
compelling
case
that
the
the
appellant
made
to
overturn
the
the
department-
and
it
is,
of
course
up
to
the
appellant
to
countermand
the
department,
otherwise
because
the
department
otherwise
is
considered
correct.
So
I
gotta
go
with
the
department.
E
H
Yes,
I
agree
with
mr
matskin,
I
think
you
know.
The
burden
of
proof
like
in
the
previous
case
is
with
the
appellant,
and
the
only
thing
that
we
have
here
is,
you
know,
he's
offering
the
professional
appraisal,
so
he
considers
it's
different
than
what
the
county
does,
and
I
think
you
know
I
think
the
county
appraisers
are
just
at
the
same
level.
They
have
the
same
credentials.
H
They
have
a
different
role
to
play,
it's
a
different
type
of
assessment,
a
different
type
of
appraisal,
but
it's
still
a
valid
one,
and
I
don't
see
based
on
just
that
information
that
you
know.
In
my
opinion,
I
have
enough
compelling
information
to
make
any
changes.
I
think
the
county
has
to
be
proven
to
be
incorrect
and
I
don't
think
it
has
been
in
this
case.
A
Okay,
I
I
would
agree
with
you
any
other
comments.
H
I'll
move
that
we
confirm
the
revised
assessment
at
one
million
nine
hundred
and
thirty
five
thousand
five
hundred.
A
All
right
for
a
second
with
mr
madsen,
all
in
favor
aye,
okay
opposed
okay.
So
it's
five
to
two
and
that's
without
mr
lawson
and
mr
yates.
Thank
you.
K
A
A
The
county's
revised
assessment
of
one
million
nine
hundred
and
thirty
five
thousand
five
hundred
is
confirmed.
Thank
you,
mr
wilson.
Okay,
that
completes
the
agenda.
Is
there
any
other
business
from
the
county
or
any
board
members?
A
Nothing
from
the
county?
Maryland?
Okay,
I
would
just
say
to
the
board
members:
I
mean
two
things:
one.
A
We
can
take
a
break,
but
you
need
to
be
in
the
seat,
listening
to
both
sides
to
be
able
to
ask
questions
and
vote
on
tomorrow's
agenda
just
in
case
anybody
hasn't
started
reading.
Unfortunately,
I've
already
read
the
case
but
case
number
four,
which
is
rpc
one:
four:
zero:
three:
zero
zero
five
zero
from
miss
borman
on
fairfax
drive,
she's
asking
to
withdraw
and
I
understand
there's
no
objection
from
the
county
so
that
we
won't
be
hearing
that
case.
A
A
Q
We
had
one
issue
with
the
residential
case
that
that
was
pointed
out.
I
think
the
appellant
left
a
comment.
It
was
the
case
for
eight
one:
eight,
zero
one,
six,
zero,
nine
five.
Q
If
you
look
at
the
first
page
of
the
memo
in
the
initial
box,
we
put
20
21
revised,
that's
the
correct
value
that
we've
revised
it
to
that
we
recommended
reducing
it,
to
which
was
one
million
forty
one
thousand
one
hundred
dollars
and
then
there's
a
typo
below
that
under
the
department's
recommendation,
where
we
only
listed
one
million
forty
one
thousand
dollars,
there's
a
hundred
dollar
difference
there,
the
one
million
forty
one
thousand
under
the
proposed
total
was
a
typo,
the
correct
value
that
we've
recommended
the
reduction
to
was
one
million
forty
one
thousand
one
hundred
dollars.