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From YouTube: Board of Equalization Hearing - May 25, 2022
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A
A
B
Sure,
good
morning,
everybody,
the
subject
is
unit
400
at
the
1510
condo
located
near
fort
myer
and
behind
iwo
jima
memorial.
It
is
one
bedroom
one
and
a
half
bathroom
998
square
feet
and
interior
photographs
were
provided
by
the
appellant
that
showed
the
current
condition
of
the
unit.
B
1510
is
a
1970s
40
unit
condo,
which
usually
sees
very
little
turnover
for
2021.
Several
sales
showed
us
that
our
assessment
values
were
lower
than
desired
and
a
12
increase
was
applied
last
year
across
the
board
for
all
40
units.
For
this
analysis
period
we
only
saw
one
sale,
which
is
shown
as
comparable
one
on
the
comp
sheet
provided
to
the
board.
On
page
four,
due
to
the
limited
amount
of
sales,
I
provided
two
late
sales
as
comp,
2
and
3.,
although
we
will
consider
late
sales
up
until
the
end
of
the
year.
B
We
like
to
stick
to
our
analysis
period
when
we
have
a
lot
of
sales
because
of
the
mark,
because
the
market
is
always
changing,
and
this
is
the
best
way
for
us
to
capture
market
value
for
a
particular
time
period.
Comp,
2
and
3
will
be
considered
for
2023's
assessment,
but
they
are
provided
because
they
are
the
only
data
points
which
we
have
to
demonstrate
that
our
5
increase
across
the
board
this
year
was
appropriate.
B
All
sales
provided
in
the
comp
sheet
have
been
painted
or
had
wallpaper
added
at
some
point,
but
we
consider
them
to
be
original
or
near
original
condition
in
our
mass
appraisal
practice
when
we
look
at
condo
sales.
In
our
analysis,
we
take
a
look
at
listing
photos
of
every
single
sale.
After
looking
at
so
many
photographs,
we
are
pretty
good
at
determining
what
an
original
bathroom
looks
like
or
what
the
original
kitchen
cabinets
look
like
within
a
particular
building.
B
B
In
the
past
we
have
lowered
residential
condos
and
brought
them
out
of
equalization,
but
this
is
usually
due
to
fire
damage
or
because
the
county
has
determined
that
the
unit
is
not
habitable.
Leaky
ceilings
and
windows.
Uneven
floors
are
common
issues.
We
see
in
units
of
this
age
based
on
the
sales
provided
in
the
analysis
as
well
as
the
comp
sheet.
We
recommend
that
the
board
please
confirm
the
department's
assessment
at
354
200,
which
can
be
considered
fair
and
equitable.
Thank
you.
C
Mr
carvajal
excuse
me
on
page
two:
oh
I
I
guess
I'm
getting
feedback.
I
think
I'm
on
two
systems
at
once.
Maybe
I
can
fix
that
later.
In
the
middle
of
page
two,
we
have
unit
601
sold
during
the
analysis
period,
but
and
you
describe
it,
let
me
turn
this
off.
C
That
didn't
do
it,
but
it's
not.
C
D
B
No
they're,
no
they're,
no
active
permits.
We
looked
at
a
a
listing
of
when
the
unit
was
sold
and
it
looked
in
pretty
good
condition
when
it
was
sold.
The
appellant
when
we
spoke
to
him
mentioned
some
water
damage
in
the
kitchen.
So
we
didn't
really
go
into
much
detail
as
to
why
they
were
removed,
but
perhaps
something
to
do
with
water
damage.
D
E
Sure
the
department
has
nothing
else
to
add.
Just
that
you
we
recommend,
you
please
confirm
the
assessment.
Thank
you.
D
C
It
also
seems
to
now
that
I
found
the
right
sheet
in
my
notes.
It
seems
to
be
assessed.
Favorably,
given
its
size
relative
to
the
other
sales
mm-hmm
yeah
good
thing,
I'd
be
getting
a
good
deal.
A
All
right
all
right,
then,
with
no
further
discussion
I
will
move
to
confirm
the
county.
Do
I
have
a
second.
A
Okay
motion
a
second
by
mr
hoffman,
all
in
favor
all.
G
A
E
A
Yes,
so
we
will
stick
with
mr
carvajal
and
look
at
mr
perry's
properties.
Then.
A
I
I
I
I
Okay,
the
the
fifty
thousand
dollar
assessment
for
a
full-size
parking
place
at
tower
villas
is
deficient
both
under
the
virginia
code
and
standard
appraisal
practices.
I
Let
me
repeat
that
no
space
is
ever
sold
for
fifty
thousand
dollars
at
tower
villas,
but
that
is
the
assessor's
valuation,
even
more
persuasive.
Only
one
space
at
tower
villas
is
ever
sold
for
more
than
forty
thousand.
I
The
board
of
the
excuse
me,
the
appraiser
cited
three
comparable
sales.
However,
two
of
the
comparable
sales
were
tandem
spaces,
so
certainly
mcmansion
is
not
comparable
to
a
single
family
dwelling.
I
I
So
really
the
assessor's
own
comparables
show
that
they
are
much
below
the
appraised
value
and
in
fact,
on
this
single
page,
I
show
the
I
do.
The
math
five
spaces,
one
at
forty,
nine
thousand
two
and
thirty,
eight
two
and
thirty
four
average
is
less
than
forty
thousand.
I
I
I
The
two
tandem
spaces
that
were
sold
at
68
and
74
thousand,
yet
the
assessor
arrived
at
a
66
000
appraisal
for
the
tandem
spaces.
Well,
why?
I
Likewise,
for
a
single
space
at
tower
of
the
villas,
the
assessor
ignored
the
four
previous
sales
between
30,
34
and
40
000
and
just
chose
the
49
000
space
and
then
added
a
thousand
dollars
to
that
to
get
50.
well.
Why
was
that?
Because
the
original
assessment
was
25
000
and
the
assessor
merely
doubled
the
assessment,
so
he
got
50.
If,
if
the
other
sale
had
been
at
48,
the
assessor
would
have
added
2
000
to
get
50..
So
this
is
not
standard
appraisal
practice.
This
is
not
looking
at
sales.
I
This
is
just
a
multiplication
by
two.
If,
if
this
case
were
to
go
for
arlington
circuit
court
review,
I
think
it
would
be
an
embarrassment
to
arlington
county.
You
can't
simply
multiply
the
assessment
previous
assessment
by
two
and
and
claim
that
that
follows
standard
appraisal
practice.
I
So
in
summation,
I
would
ask
the
board
to
derive
an
appropriate
assessed
value
by
some
transparent
method,
the
average
of
comparable
sales,
the
median
of
comparable
sales,
something
that
a
citizen
can
easily
understand.
A
Okay,
thank
you,
sir
mr
carvajal,
for
the
county.
Please,
please.
B
Sure,
thank
you
first.
I
would
just
like
to
start
by
giving
a
little
context
about
parking
space
valuation
at
tower
villa.
There
are
300
parking
spaces
at
tower,
villa
that
when
the
building
was
originally
declared
were
identified
as
individual
and
not
limited
common
elements,
in
order
for
us
to
correctly
identify
the
parking
spaces
at
tower
villa
the
way
they
had
been
identified
in
their
original
condo
declaration,
each
parking
space
was
given
its
own
rpc.
B
Our
tower
villa
analysis
is
a
little
more
complicated
than
the
average
residential
condominium
analysis.
In
that,
if
a
unit
sells
with
a
parking
space,
we
have
to
add
the
assessed
value
of
the
parking
space
and,
as
well
as
the
assessed
value
of
the
unit,
to
calculate
a
total
assessed
value
and
compare
that
to
the
market
value
from
time
to
time.
In
a
residential
condo,
we
will
see
unit
owners,
sell
off
parking
spaces
individually,
not
included
with
the
sale
of
a
unit.
B
J
B
B
The
appellant
asked
why
fifty
thousand,
if
the
highest
full
space
sold
for
forty
nine
thousand,
we
have
been
tracking
full-size
parking
spaces
for
the
past
couple
years
and
every
time
we
see
a
sale
come
in,
it
came
in
higher
than
the
previous
one.
Although
there
are
300
parking
spaces,
we
don't
see
that
many
sales
of
individual
parking
spaces
without
units
attached
to
them
as
part
of
the
sale.
This
makes
gradual
changes
more
difficult,
but
it
also
gives
us
a
limited
data
set
for
our
mass
appraisal
methodology
to
work.
B
B
In
order
for
our
methodology
to
work
with
a
limited
data
set,
we
need
to
develop
a
trend
and
apply
it
to
all
parcels
affected.
This
is
true
of
parking
spaces,
as
well
as
condo
units,
where
a
certain
tier
or
floor
plan
doesn't
turn
over
that
often
just
because
we
don't
see
a
sale
of
a
particular
tier
doesn't
mean
there
isn't
movement
for
that
parcel.
B
E
D
Yeah,
can
you
just
you
were
talking
pretty
quickly
there
at
the
end,
so
I
want
to
make
sure
I
understand
the
sales
being
used
to
determine
that
mass
appraisal
you're
going
to
increase
all
space
values
by
100
year-over-year.
D
B
No,
it
only
includes
parking
spaces
when
usually
what
we
see
at
tower
villa
will
be
a
unit
will
sell
and
then
the
sales
deed
will
have
two
separate
rpcs
on
it,
one
for
the
unit
and
one
for
the
parking
space
every
once
in
a
while.
This
is
for
all
condos,
we'll
see
unit
owners
sell
off
individual
parking
spaces.
B
B
D
B
B
It
it
was
a
trend
that
we
had
seen
you
know
over
the
past
couple
of
years,
we
we
had
seen
that
the
market
value
was
coming
in
higher
than
our
assessed
values.
When
we
took
a
look
at
the
tandem
spaces,
we
saw
where
they
stood
in
line
with
our
assessments.
We
saw
that
they
were
higher
as
well
over
100
percent
higher
than
what
we
had
our
assessments
at.
B
B
So
if
we
increased
a
hundred
percent
yeah,
the
the
full
space
would
come
in
a
thousand
dollars
over
the
last
sale
price
of
a
full
space,
but
it
would
be
in
line
with
the
other
parking
spaces
that
sold
same
thing
with
the
motorcycle
spaces.
For
example,
we
we
haven't
seen
a
motorcycle
space
sell
by
itself
in
a
long
time,
but
we
also
trended
those
the
same
way.
F
B
The
I
can
pull
up
that
information.
All
the
tandem
spaces
are
66
000
compact
spaces.
We
have
at
40
000
and
motorcycle
spaces.
We
have
at
5
000.
B
Tandem
space
is,
you
can
fit
two
vehicles
in
a
tandem
space,
but
they're,
usually
one
in
front
of
the
other,
so
they're.
It's.
J
B
Right
so
there
is,
you
do
have
the
convenience
of
having
two
parking
spaces,
but
it's
not
convenient,
and
if
that,
if
you
want
to
pull
out
the
second
vehicle,
you
have
to
pull
out
the
first
one.
So
we
normally
don't
see
tandem
spaces
correlate
exactly
to
full.
You
know
the
value
of
two
full
parking
spaces
they're,
usually
a
little
less
than
the
value
of
two
full
parking
spaces.
Just
because
of
that.
G
Inconvenience
yeah,
so
it's
deep
versus
wide
correct,
I
mean
so
if
I,
if,
if
someone
bought
two
full
spaces,
it's
not
just
a
convenience
of
having
the
spaces
in
a
tandem
together,
two
full
spaces
could
be
four
other
spaces
between
them.
But
you'd
have
two.
You
know
equivalent
square
footage,
but
it's
it's
that
convenience
you're
talking
about
is
the
difference.
G
B
Correct
correct
and
it's
very
rare
that
we'll
see
tandem
spaces
match,
you
know,
correlate
exactly
to
full
space
values
unless
the
building
is
highly
desirable.
A
Yeah,
it
sounds
like
convenience.
I
have
one
last
question
for
the
county,
so
when
you
were
looking
at
the
sales
that
involved
units
with
with
parking
spaces,
obviously
you
had
to
pull
out
a
certain
amount
to
reality.
A
I'm
hearing
that
okay,
can
you
hear
me
now?
Okay,
I
just
muted,
mr
yates
and
the
sound
went
away.
Okay,
so
so
just
so
that
I
understand
so.
You've
got
a
total
amount
for
a
unit
with
a
parking
space,
and
so
when
you
went
in
and
reallocated
all
of
these
and
increased
them
that
you
did
to
50
000,
you
took
that
from
the
full
amount
that
was
allocated
for
the
combination
of
the
unit
and
the
parking
space
correct.
B
Correct
our
our,
like,
I
said
our
analysis
for
tower
bill
is
a
little
complex
when
we
run
our
analysis,
it
pulls
in
all
the
rpcs,
that's
sold
and
at
tower
villa
it'll,
pull
in
rpcs
that
our
units
and
our
pcs
that
are
parking
spaces.
B
Obviously,
when
you
look
at
the
assessed
value
of
the
unit
itself,
it
our
ratio
is
a
little
thrown
off
because
it's
missing
that
parking
space.
So
we
in
our
analysis,
we
add
the
value
of
the
parking
space
to
the
assessed
value
of
the
unit
to
have
a
total
assessed
value
and
then
compare
that
to
the
market
value
that
we
saw
during
the
sales
period.
All
right.
B
Correct
and
when
we
increased
the
parking
space
100,
we
looked
at
the
units
that
sold
that
had
full
parking
spaces
and
we
calculated
their
new
value
with
that.
50
000
and
the
median
assessment
to
sale
ratio
was
still
pretty
low.
It
was
97
after
it
had
been
calculated.
C
See
if
that
worked
no
a
little
bit,
mr
carvalho.
C
B
Just
to
answer
your
question,
the
last
time
the
values
were
updated
for
parking
spaces
at
tower.
Villa
was
2013..
B
D
Hoffman,
mr
perry,
so
you've
got
a
couple
of
different
cases
and
some
of
them
I
think
it
has
you
listed
at
42
000
as
your
assessed
value
or
your
believed
value,
and
then
other
ones
are
40..
Is
there
a
difference
between
those
spaces
or
is
there
a
reason
why
one
summer
42
and
some
you
think,
are
40.
I
The
the
ancestor
alive
relies
on
just
one
forty,
nine
thousand
dollar
sale,
but
doesn't
look
at
the
four
previous
sales
which
sold
between
thirty
four
and
forty
000,
so
my
first
guess
was
42
000
as
a
fair
value,
but
then,
when
I
did
the
math
in
that
single
sheet,
it
actually
came
out
below
40.,
I'm
not
suggesting
that
that's
the
best
value
I
thought
42
or
somewhere
in
the
low
40s
was
the
an
average,
and
I
I
I'm
not
sure
whether
there's
been
a
subsequent
sale,
but
it's
there.
I
It's
certainly
not
going
to
be
another
sale
at
50
000
in
the
near
future.
The
49
000
was
an
outlier
there.
There
may
have
been
a
subsequent
sale.
The
appraiser
can
answer
that
if
there's
been
anything
subsequent
that
would
influence
this
okay.
Thank
you.
C
Submit
second
question:
is
I
tried
to
find
parking
space
values
under
rpcs,
both
in
the
county
website
and
and
bright
mls,
but
couldn't
for
the
virginia
square
condo
and
monroe
condo,
which
are
very,
very
close
to,
of
course
tower
villa
the
buildings
may
or
may
not
be
comparable,
but
certainly
the
spaces
are,
but
I
couldn't
find
any
what
happened
to
those
two?
B
We
we
do
check
their
parking
space
values
every
time
we
see
sales.
I
I
don't
think
those
had
any
change
this
year,
but
I
do
know
tower
villa
was
not
the
only
condo
that
had
parking
spaces
updated
this
year.
I
believe
there
were
a
total
of
two
or
three
buildings
where
the
parking
spaces
or
storage
spaces
were
updated,
but
not.
I
don't
believe
that
they're,
the
ones
that
you
mentioned.
B
Right
like
we
like,
we
treat
individual
condo
units.
We
try
to
stick
to
the
neighborhood,
which
is
the
building
itself.
A
lot
of
things
have
have
an
effect
on
that
parking
space
value.
You
know
a
full-size
space,
there's
enough
standard
for
a
full
size.
It
you
know
it
you
fit,
you
fit
a
vehicle
in
it,
but
there's
no
standard
width.
It
could
be
up
against
the
wall,
it
could
be
up
against
a
column,
it
could
be
a
tight
parking
garage.
So
there
are
different
factors.
B
So
you
know
we
we
don't
trend
all
parking
spaces.
The
same
way
we
try
to
stick
to
the
individual
building.
We
will
see
you
know,
similarities
in
market
value
between
buildings
in
the
same
geographic
area,
but
not
exact
same
market
values.
B
The
department
has
no
new
information
to
add.
I
just
ask
that
you
please
consider
the
information
submitted
in
the
comparables,
which
are
the
most
recent
sales.
The
opponent
does
mention
the
the
sales
that
occurred
for
less
than
forty
thousand.
The
board
can
consider
those.
I
would
just
ask
you
to
to
also
consider
that
they
happened
over
five
years
ago.
I
Yes,
we've
established
that
the
tandem
sails
on
aren't
comparable
at
all,
but
if
they
are
they're
in
the
30
high
30
range,
the
the
only
sale
that
the
county
has
to
suggest.
Fifty
thousand
anything
close
to
fifty
thousand
is
one
forty,
nine
thousand
dollar
sale.
The
four
previous
ones
were
forty
or
below
multiplication
by
two
is
not
an
appraised
approved
appraisal
practice.
We,
the
statute,
says
comparable
sales,
plural,
not
one
comparable,
sale
cherry
picked
by
the
assessor
to
raise
the
value.
D
You
know
I
was
going
through
because
I
had
memory
of
kind
of
the
late
2020,
it's
all
very
foggy,
coming
out
of
the
pandemic,
but
looking
back
into
late
2020
and
early
2021,
I
remembered
massive
service
cuts
to
metro,
and
so
I
actually
found
the
announcement
which
was
in
march
of
2020,
and
it
took
place
through
the
beginning
of
2021,
in
which
the
metro
closed
17
stations
and
they
cut
service
to
the
trains
and
and
the
buses
over
that
period,
including
virginia
square.
D
They
even
proposed
clarendon
being
closed
down.
I
don't
know
if
they
actually
did
that,
but
I
could
see
as
somebody
living
in
this
tower
villa
building
panicking
and
spending
whatever
it
took
to
get
a
parking
space,
so
that
would
explain
a
outlier
sale
in
my
opinion,
in
march
of
21..
D
D
So
my
inclination
is
to
actually
I
think
that
the
palette's
been
very
fair
and
a
forty
thousand
dollar
parking
space
is
kind
of
the
rule
of
thumb.
If
you
will,
if
you're,
if
you're,
building
a
condo,
if
you're
selling
a
condo
right
now,
I
don't
think
it's
changed
to
50
000
just
yet.
Maybe
it
was
for
a
brief
period
during
the
pandemic,
when
metro
was
shut
down.
A
Okay,
my
my
only
concern
and-
and
I
I
see
where
you're
going
from
there-
I
think
you
know
the
appellant
even
said
I
mean
the
sale
of
the
tandem
ones.
You
can't
look
at
those
numbers
and
compare
that
to
a
single,
because
I
think
those
are
two
different
things
and
I
think
if
the
tandems
are
now
at
66,
I'm
fine
with
that,
because
it's
below
what
the
two
sales
ended
up
at.
But
my
concern
with
changing
the
single
ones
from
50
to
40
is
that
they've
gone
and
taken
like
no
one
in
the
building.
A
I'm
assuming-
and
I
think
I'm
pretty
sure
on
this-
that
nobody
owns
parking
spaces
without
condominiums
attached
to
them.
So
what
they've
done
is
gone
and
reallocated
the
total
assessment
value
and
put
50
000
over
on
the
the
actual
parking
spaces
and
whatever
was
left,
is
put
on
the
unit
so
for
us
to
go
and
take
that
10
000
off.
That's
really
gonna
under
assess
anybody.
That's
got
a
parking
space
by
ten
thousand
dollars
and
we
know
that
the
sales
do
occur
in
there
and
are
do
support
the
overall
tax
assessment
I
mean
possibly.
A
Is
it
allocated
incorrectly
from
what
you're
saying
mr
huffman?
You?
You
create
an
argument
there,
but
I
don't
think
that
they
should
all
go
down
by
ten
thousand
dollars,
because
I
think
from
a
standpoint
of
equity,
we'd
be
looking
at
or
equalization
rather
we'd
be
looking
at
changing,
not
only
these
but
the
other
245
units
that
have
a
single
parking
space
and
would
be
decreasing
them
all
by
ten
thousand
dollars.
And
I
don't,
I
don't
think
the
sales
support
that
nor
I
mean
even
the
sales
ratios
which
mr
carvajal
referenced.
A
Even
by
doing
this
adjustment,
I
mean
I,
I
think
it's
kind
of
the
same
issue.
When
people
come
in
and
say
we
increased
the
land
value,
but
I
didn't
do
anything
to
it
or
we
increased
the
building
value
and
I've
made
no
improvements.
It's
what
the
market
is
bearing
and
I
think
the
sales
support
it
I
mean.
Is
it
allocated
in
the
wrong
bucket?
It
could
be,
but
I
think
the
overall
assessments
I
think
are
in
line
with
the
sales,
but
go
ahead.
Mr
mets,
can
you
head
your
hand
up.
C
Yeah,
I
mean
you
pressed
my
button
on
your
analogy
in
single
family
homes,
usually
land
versus
improvement,
where
we're
finding
already
in
this
young
assessment
boe
session
year,
where
land
values
are
skyrocketing,
a
lot
of
parts
of
the
county
and
we're
finding
the
improvements
actually
in.
In
some
cases
already,
we've
seen
him
decrease
decrease
and-
and
it's
still
the
trade-off,
here's
what
the
total
package
is
assessed
at
and
now
we're
allocating
it
one
way
versus
the
other.
It's
easier
in
single-family
houses,
because
there's
lots
of
tear-downs
being
sold.
C
It
really
is
just
the
land
value,
so
it's
very
defensible
by
the
department
to
then
increase
significantly
land
values,
but
they're
offsetting
it,
and
that's
just
what
they've
done
here.
They
bought
they're
looking
at
sales
of
units,
slash
parking
spaces
at
tower
villa
and
just
reallocating
it's
more
of
a
numbers
game
than
an
equity
numbers
game
versus
separate
unfair.
Apparently,
you
know
doubling
a
space,
unfair
assessments
of
only
parking
spaces.
G
G
G
D
I
mean
I'm,
I
I
would,
I
think,
I'm
looking
at
the
space
and
what
it's
worth,
I'm
not
looking
at
how
other
condos
that
we're
not
evaluating
right
now,
values
are
going
to
be.
I
think,
that's
up
to
the
department
to
figure
that
out
as
far
as
pinning
a
50
000
number
on
every
parking
space,
there's
no
data
to
support
that
zero.
Unless
you
take
a
trend
line
off
of
one
data
point
in
march
of
21
and
move
it
forward
to
today
and
say
now,
it
hits
50
by
jan
1
2022.
A
Right,
no,
I
I
understand
what
you're
saying,
but
my
thought
is.
You
know
we
can't
turn
and
say:
okay.
Well,
the
total
assessment
is
correct.
We've
just
put
it
in
the
wrong
bucket.
So
just
by
code
we
can't
lower
these
to
40
and
then
go
and
increase
the
actual
condo
by
the
10,
because
I
think
the
total
assessments
are
fine.
It's
just
that
you
know
possibly
too
much
is
on.
A
You
know
the
parking
versus
the
condo,
so
I
mean
anything
I
would
do
moving
forward
on.
This
would
be
with
the
assumption
that
the
company
would
take
a
look
at
this
building
and
make
sure
that,
if
there's
not
continued
sales
to
support
the
50
000
that
they
would
go
in
and
reallocate
it
back
to
the
40
and
then
adjust
to
the
the
condo
increase
the
10
000
there.
If
that
keeps
them
all
in
line
yeah.
G
D
G
D
Right
now,
he's
now
he's
got
an
orphan
parking
space.
He's
got
to
sell
to
somebody
else
in
the
building,
for
who
knows,
maybe
he
offloads
it
for
25
000..
So
it's
not
necessarily
one
for
one
right.
It's
like
if
I
have
six
bedrooms
in
my
house,
each
bedroom
is
worth
so
much.
If
I
have
seven
is
the
seventh
worth
just
as
much
as
the
first
six.
D
No,
so
you
know
he's
in
a
tough
spot
and
he's
being
unfairly
treated
based
on
the
number
of
parking
spots
he
has
versus
somebody
else
who
might
have
one
spot.
That's
an
individual
scenario.
A
Right,
but
that
was
a
choice
when
he
purchased
them
too,
as
well.
So
all
right!
Well,
I'm
gonna
go
ahead
and
make
a
motion
I'm
going
to
move
to
confirm
the
county
on
this
first
case,
ending
in
317
to
50
000.
Do
I
have
a
second
okay,
mr
metzken
motion,
a
second
to
confirm
the
county,
all
in
favor.
A
I
opposed
okay.
So
it's
three
to
one
without
mr
hoffman,
the
county's
confirmed
on
the
first
parcel
one,
four
zero,
four,
two
three
one,
seven
at
fifty
thousand.
A
F
A
A
A
I
will
move
to
confirm
the
county
at
50.
000..
Do
I
have
a
second,
mr
metzken,
all
in
favor
aye
opposed
okay,
three
to
one
also
on
that
without
mr
hoffman,
the
county's
confirmed
at
fifty
thousand.
A
Okay,
next
on
the
agenda,
do
we
have?
I
don't
know
if
we've
got
appraisers
here,
do
we
have
mr
gerzevski.
A
No
but
mr
hardy
is
okay
and
then
is
the
appraiser
here
for
that
one.
A
A
F
F
L
A
L
Yes,
yeah
you
because
of
the
previous
cases
you're
familiar
with
the
situation.
I
looked
at
the
statute
that
the
that
the
board
sent
to
me
and
it
indicates
that
there's
two
bases,
one
in
which
you
can
contest
a
an
appraisal.
One
is
the
market
value
and
the
other
is
basically
deviations
from
standard
practices
and
so
understanding.
Now
that
this
this
board
is
not
sympathetic
with
the
market
appraisal
approach.
I'm
all
I'm
looking
concentrating
on
the
deviation
from
standard
market
practices.
L
I
listened
to
the
I
I
went
through
then
and
tried
to
identify
some
of
the
practices.
Again,
I'm
not
a
professional
at
this,
but
I'm
understanding
that
the
the
standards
that
set
out
talk
about
personal
and
imper
are
physical
inspection
of
the
property.
L
L
They
were
afraid
they
were
given
an
assessment
in
2013,
but
that
was
from
information
derived
from
2012
so
for
at
least
a
period
of
seven
or
eight
years.
Nobody
has
physically
inspected
that
there's
nothing
in
the
report
where
the
appraiser
or
anybody
from
the
appraiser's
office
have
ever
looked
at
or
physically
measured
any
of
those
spaces.
L
Those
also
are
part
of
the
standard
set
forth
that
there
should
be
some
measurement
to
identify
the
size
and
space.
Now
the
importance
of
that
is
even
among
this
board.
There
was
confusion
about
what
a
tandem
space
was,
how
big
a
full-size
space
and
how
big
is
a
motorcycle
space,
and
so
again,
I
think
these
go
hand
in
hand
that,
if
that,
if
the
assessor's
office
is
not
complying
with
the
standard
set
forth,
there's
a
lack
of
confidence
and
and
an
inability
to
explain
what
their
appraisals
are.
L
L
They
discussed
creating
algorithms
so
that
you
can
tease
out
the
numbers
that
there's
doesn't
appear
to
be
any
effort
to
have
done
that
while
they
go
back
and
I
did
see
a
chart,
I
did
see
a
graph
that
talked
about
looking
at
some
of
them,
but
they
were
using
old
numbers
as
a
basis.
The
old
appraisal
numbers
from
the
county
I
mean
it
just
appears
as
though
what
happened
is
in
this
case
the
county
found.
This
seems
to
be
a
daunting
task.
J
L
But
rather
should
be
based
on
the
colony.
The
county
in
this
case
is
assessing
300
parking
spaces,
we're
not
talking
about
them,
asking
asking
them
to
employ
a
an
algorithm
for
two
or
three
parking
spots.
We're
talking
about
300
and,
as
noted
earlier,
there
are
a
number
of
other
buildings
that
are
moving
in
this
trend
or
the
parking
spaces
are
separate
from
the
condominium
units,
so
it
seems
to
so.
It
seems
to
me
that
that
the
the
company
should
be
following
the
standard
set
forth
by
the
the.
L
As
I
said,
what
that
ultimately
does
because
they've
chosen
not
to
use
an
algorithm
because
they
have
ignored
14
other
transfers
during
the
period
relevant
period
of
time,
there
were
14
transfers
of
parking
spaces
inc,
11
of
which
were
in
connection
with
condominiums,
so
we
lose
all
of
that
data
in
the
ability
to
evaluate
it.
L
Moreover,
mr
carvajal,
in
one
of
his
previous
presentations,
said
that
often
they
will
use
newer
sales
as
a
basis
for
adjusting
what
the
assessment
is.
J
L
J
L
That,
because
I'm
being
lumped
in
with
everybody
else,
I
think
that
basically,
what
this
does
is
to
me
again.
As
I
said,
the
county
has
chosen
to
simply
double
spaces,
because
for
a
period
of
time
they
had
they
had
a
seven
year
period
of
time
where
they
did
not
reassess
these
parking
spaces
and
now
that
burden
is
being
passed
on
to
every
owner
in
that
building
without
because
and
and
the
burden
is
well
instead
of
us
doing
our
job
and
pulling
an
algorithm.
That
gives
some
logical
conclusion
for
what
these
spaces
are
worth.
L
B
Sorry
about
that,
I'd
just
ask
that
the
board.
Please
look
at
the
comp
sheet
for
the
sales.
B
A
couple
other
points
I'd
like
to
address
as
far
as
knowing
what
the
inventory
of
the
parking
spaces
are,
the
fact
that
we
don't
visit
the
parking
spaces
to
see
if
their
size
has
changed
or
if
the
parking's
changed
when
the
declaration
is
submitted
to
the
county,
the
builder
supplies
a
plat
that
has
all
the
individual
dimensions
of
the
parking
spaces
and
the
builder
himself
identifies
which
ones
are
full,
which
ones
are
tandem
which
ones
are
compact,
so
they
give
us
an
inventory
of
that.
B
The
plot
will
always
also
show
us
if
a
space
is
up
against
a
wall
or
a
column.
We'll
take
a
look
at
those
to
see
if
those
sell
for
less,
if
they're
less
desirable.
In
some
cases
they
are
in
some
cases
they're.
Not
another
thing.
I'd
like
to
address
is
the
calling
it
a
reallocation
of
value
is
correct
in
that
the
parking
spaces
at
tower
villa
are
similar
to
a
floor
adjustment
or
a
view
adjustment.
B
The
the
analysis
showed
us
nine
units
that
sold
and
those
nine
units,
the
majority
of
them
sold
with
the
parking
space
included
when
we
take
our
new
assessed
value
of
50
000
and
plug
that
into
the
assessed
value
of
the
unit.
B
Our
us,
our
total
assessment
to
sale
ratio
for
the
unit
and
the
parking
space
was
still
97
of
market
value,
so
even
with
the
25
000
increase,
when
you
include
that
50
000,
the
total
assessed
values,
are
still
low
than
what
the
total
market
value
is
for
those
units,
it's
just
us
trying
to
allocate
some
of
that
value
to
the
parking
space.
B
B
In
fact,
the
the
smallest
group,
the
one
bedroom
units,
saw
a
17
decrease
to
their
unit
values,
so
if
they
own
a
full
parking
space,
their
they
saw
their
parking
space
increase
25
000,
but
they
saw
their
unit
value
decrease
17
on
the
base
of
the
improvement,
so
that
that
20,
if
most
units,
did
not
see
a
change
in
that
assessed
value
for
2022,
the
only
thing
they
saw
was
an
increase
of
25
000
if
they
own
a
full
parking
space.
B
And
one
more
thing.
I'd
like
to
point
out,
mr
hoffman
brought
up
the
sales
the
sales
during
the
time
period,
early
in
the
pandemic
as
outlier
sales.
We
have
185
condo
neighborhoods
that
we
take
a
look
at
in
arlington
and
we
do
the
same
analysis
for
every
single
one.
We
look
at
the
individual
parking
space
sales
that
come
in
and
see
what
they're
going
at
and
see
if
they
match
up
what
our
valuation
is.
B
We
saw
parking
spaces
sell
in
all
of
arlington
and
all
the
geographic
areas.
No
other
spike
was
observed
in
any
of
the
other
185
condo
neighborhoods
in
arlington.
There
was
no
spike
in
parking
space
that
we
observed,
so
that's
all
I
wanted
to
add.
Thank
you.
A
G
Trying,
okay,
I
guess
to
the
county:
just
a
clarification!
Is
there
when
someone
sells
their
condo?
Who
is
setting
the
price
for
that
parking
space?
Or
is
it
just
simply?
This
is
what
the
county
isn't
assessed.
At
I
mean
it
does.
Obviously
it's
not
just
an
assessment,
because
you
have
that
outlier
49
you've
got
others
at
different
prices,
I
mean.
Is
there
anything
driving
it
because
you
really
can't
sell
it
to
someone
outside
unless
they're
buying
a
condo?
G
B
Right
well,
like
I
mentioned
our
our
parking
space
values,
are
an
allocation
of
value
for
the
total
market
value
of
that
unit.
That
original
parking
space
value
is
sometimes
set
when
the
building
is
first
established.
B
We'll
see
the
builders
will
say
you
know
every
unit
comes
with
a
parking
space,
but
you
can
purchase
an
additional
parking
space
for
fifty
thousand
or
thirty
thousand
so
that'll
give
us
sort
of
a
rough
estimate
of
what
the
value
is
for
an
individual
parking
space.
That's
starting
now
correct
now,
and
then
we
we
move
on
and
we
keep
that
parking
space
value
and
we
usually
don't
modify
until
we
see
sales
of
individual
parking
spaces.
B
G
B
G
J
B
Verify
our
parking
space
value
so,
for
example,
the
the
units
that
we
saw
in
the
analysis
sell.
We
gave
their
parking
spaces
if
they
had
one
parking
space
that
fifty
thousand
value
and
they
were
still
in
line.
When
you
add
the
parking
space
and
the
unit,
they
were
still
in
line
with
the
total
market
value,
some
units
sold
without
parking
spaces
and
then
in
the
future
we
might
see
units
sell
with
two
parking
spaces,
so
they
would
have
a
hundred
thousand
worth
of
parking
spaces.
B
If
we
see
that
those
numbers
are
at
a
blind,
then
we'll
make
adjustments,
but
as
long
as
everything's
in
line
as
long
as
you
add
the
parking
space
value
to
the
unit
and
it
equals
the
sales
price.
Then
we're
fine.
When
we
see
a
unit
sell
without
a
parking
space
and
its
ratio
is
fine
and
when
we
see
a
unit
cell
with
two
parking
spaces
and
its
ratio
is
fine,
we
can
confirm
that
that
that
parking
space
is
correct.
That
value
is
correct.
A
And
then
mark
just
to
follow
up
on
that
like
when
something's
listed
in
mls,
it
doesn't
come
in
and
say
the
condos
x
and
the
parking
spaces
are
this.
It
just
says
you
know
it's.
You
know
650
000
and
includes
one
parking
space
or
at
six
hundred,
and
you
know
ninety
thousand,
it's
two
parking
spaces.
It's
not
divided
out
when
it's
listed
for
sale.
G
A
C
To
tag
on
directly
what
mr
carvajal
just
said
about
comparing
units
that
sell
in
towerville
in
this
neighborhood
with
and
without
parking
spaces
units
are
kind
of
similar,
but
one
sold
for
more
than
the
other,
because
it
had
a
parking
space
or
two.
Is
that
where
you
came
up
with
this
50
and
not
25
000
value.
B
It
was
a
combination
of
multiple
factors.
Number
one
was
the
the
the
sale
of
the
full
parking
space
was
one
two
was
we
had
a
unit
that
sold
without
a
parking
space
and
just
the
units
assessment
without
that
parking
space
was
in
line,
and
then
the
other
thing
was
when
we
added
the
50
000
to
the
units
that
sold
with
a
parking
space,
their
total
assessment
to
sale
ratio
was
in
line,
adding
25
000.
B
Excuse
me
adding
25
000
in
value
to
most
units
brought
their
market
value
up
to
what
it
should
be
for
2022.
That's
why
none
of
the
units
saw
an
increase
in
their
unit
value
and,
and
that
was
in
line
with
the
rest
of
virginia
square.
We
didn't
do
a
percentage
increase
to
the
individual
units.
We
did
sort
of
a
lump
sum
increase
of
25
000
for
the
full
parking
spaces,
and
most
homeowners
just
happen
to
own
that
that
parking
space
so
their
their
value
was
that
way.
B
But
but
but
it's
kind
of
a
combination
of
the
the
individual
parking
space
sales.
The
the
ratios
of
the
unit
sale
with
the
unit
value
attached
with
the
parking
space
value
and
the
the
sale
of
the
unit
that
doesn't
have
a
parking
space
still
being
in
line.
C
Yeah,
okay,
yeah,
I
mean
you've
made
your
point
a
couple
of
times
about
ratios
and,
and
it
looks
to
me
like
we're
back
to
allocating
the
total
value
of
the
property
that
goes
together
even
though
they
have
separate
rpcs.
It's
still
all
about
the
combined
ratio
and
they're
reasonable.
That's
your
you
made
that
point
before
and
now
you're
making
it
again.
Thank
you.
D
I
just
had
one
because
the
appellant
said
he
sold
his
condo
and
just
owns
the
space.
Now
is
there?
Is
there
a
any
restriction
from
the
condo
association
or
anything
that
says
now
that
you
don't
own
a
space
there?
You
can't
use
that
that
parking
space
because
you're
not
living
in
the
building
or
you
can't
transfer
it
to
somebody
else.
Is
there
anything
on
you?
That's
that
that
you
know
kind
of
like
that.
L
Yes,
I'm
a
I'm
an
unusual
case
because
I
owned
in
the
building
and
was
able
to
own
parking
spaces.
When
I
talked
to
the
previous
manager,
she
said
yeah
you
could,
you
could
sell
anyone's
face
and
maintain
it.
You
have
space
there
after
I
sold
my
condo
and
one
of
the
spaces.
L
I
was
approached
and
told
by
the
new
manager
that
I
couldn't
own
the
space.
They
talked
to
council
two
sets
of
council
and
there's
no
prohibition
against
it,
but
basically
I'm
locked
in
I
have,
if
I
transfer
it
in
the
future,
I
have
to
transfer
it
within
the
building.
D
L
D
D
For
the
the
and
and
mr
carvajal
I
mean
this
is
a
tough
building
to
work
in
so
you're,
obviously
doing
a
great
job
getting
pulling
together,
200
separate
rpcs
for
parking
spaces
trying
to
correlate
that
with
units.
So
you
know
hats
off
to
you
for
doing
all
that
best.
Appraisers
guess!
If
he
put
this
thing
up
on
the
bulletin
board
and
marketed
it
for
a
year
to
try
to
sell
it
to
someone
in
the
building,
what
kind
of
offer
would
he
get
for
it.
B
B
I'm
not
quite
sure
how
they
would
market
them.
I
do
know
the
ones
that
sold
the
full
space
and
the
two
tandem
spaces
they
weren't
on
the
mls.
So
somehow
somebody
found
out
that
they
were
being
sold
from
what
I've
heard
from
other
condominiums.
A
lot
of
these
things
are
usually
word
of
mouth
or
the
board,
knows,
or
there's
a
newsletter
or
a
bulletin
that
goes
out
and
as
far
as
owners
being
able
to
own
parking
spaces,
while
not
owning
units.
I
have
seen
both
cases.
B
B
Sure
again,
no
new
information
to
add
just
please
consider
that
all
the
information
submitted.
Thank
you
for
your
time.
L
Yeah
again,
my
biggest
complaint,
I
think,
is
we
have
a
county.
Assessor's
officer
for
seven
years,
did
not
reassess
these
parking
spaces
because
of
that
they
lost
seven
years
of
data
and
what
I'm
talking
about
data
is.
If
you
listen
to
mr
carvajal's
evaluation,
he
said
basically
what
we've
done
is
reallocated
all
all
of
last.
Virtually
all
of
last
year's
improvements
or
price
increases
to
the
parking.
E
L
Now
and
it
was
kind
of
they
used
a
method
that
was
kind
of
the
tail
wagging
the
dog.
They
said,
let's
plug
in
a
number
fifty
thousand
dollars
and
put
it
into
that
and
see
what
the
deviation
is
and
that
isn't
appropriate.
You
know
again,
I
think,
there's
more
complex
mathematical
formulas
that
can
be
used,
especially
if
we
go
back
to
these
previous
years,
see
what
units
sold
with
without
parking
spaces
versus
units
like
units
that
sold
with
parking
spaces.
L
There's
been
no
consideration
of
that
here
and
then
again,
more
greedily
in
my
per
particular
position.
All
that
all
of
that
that
would
could
have
been
allocated
to
the
part
to
the
units
themselves
was
dumped.
On
my
parking
space,
I
picked
up
a
100
percent
increase
where
mr
carvajal,
based
on
his
said
there
was
only
a
minor
increase
on
all
of
the
other
units,
parking,
spa
or
all
of
the
other
property
in
that
building.
So
again,
I
would
ask
that
the
board
make
a
downward
departure
on
the
appraisal.
G
C
Listen
carefully.
Let
me
stop
a
second.
I
listen
carefully.
The
appellant
said
twice
about
algorithms
and
advanced
mathematics,
and
I
I
I'm
not
mathematically
sophisticated
enough
to
know
if
you
could
really
do
an
an
algorithm
that
would
accurately
reflect
so
few
data
points,
namely
sales
with
without
you
of
units
without
parking
spaces,
but
and
also
the
appellant
said
that
it
was
tail
wagging
the
dog
they
plugged
in
an
extra
25
000,
then
looked
at
assessments
and
got
ratios.
Nonetheless,
that's
legitimate.
C
They
looked
at
the
mathematics
and
said
with
25
000
extra
for
large
spaces,
we're
not
getting
110
ratios
120,
which
is
way
above
their
goal
and
what's
usually
equitable
throughout
the
county.
So
it's
kind
of
a
double
test
here.
How
did
units
sell
with
comparable
units
with
without
spaces
and
and
and
this
ratio?
Finally,
not
reassessing
parking
spaces
every
year,
I
think
is
re
under
mass
appraisal
was
certainly
reasonable.
C
I
mean
we
went
through
a
period
a
couple
of
years
ago
with
commercial
properties
throughout,
especially
in
the
rb
corridor,
doubling
and
tripling,
because
they
hadn't
been
looked
at
for
a
number
of
years,
a
large
number
of
years
made,
but
certainly
more
than
the
seven
or
eight
here,
so
we
can
only
catch
up
when
you
can
catch
up
with
limited
staff
and
other
resources,
so
perhaps
they're
catching
up
here,
but
we're
not
seeing
once
again.
This
is
how
we'll
end
over
assessments
of
the
package
of
units
and
spaces.
C
Now
I
feel
badly
for
this
one
truly
unique
space.
The
other
unit
owners
are,
you
know,
space
this
one
unit,
a
unique
case.
I'm
sorry
other.
You
know
other
other
owners
of
parking
spaces
see
their
improvement,
not
go
up
so
much.
So
it's
six
and
one
half
a
dozen,
the
other.
In
this
case,
it's
not
it's
a
real
double
increase.
C
A
Right
I'll
just
jump
in
also,
you
know
on
two
things
that
one
that
you
just
said
about.
You
know.
We
see
it
on
the
commercial
side
when
we
see
them
catch
up,
but
same
thing.
You're
coming
up
with
a
full
number
for
the
commercial
parcel
you
know
and
x
dollars
is
being
allocated
to
parking
and
exit
dollars
is
being
allocated
to
the
actual
building
and
land.
So
it's
kind
of
the
same
thing.
It's
just
this.
A
A
Right,
you
don't
know,
which
is
the
same
thing
that
could
happen
if
this
gentleman
wants
to
sell
his
spot
to
somebody
who
knows
what
they
will
pay
for
it.
But
again
I
come
back
to
if
they
raised
it
to
50,
and
it
should
have
only
gone
to
40.
Then
the
building
and
the
land
would
have
gone
up,
10
000
that
would
have
equated
out
because
I
think
the
bucket
would
have
changed.
A
But
when
you
look
at
just
the
sale
of
you
know
the
other
two
parcels
that
were
the
tandem
ones,
you
know
that
they
have
them
assessed
at
66
000,
which
would
be
33
pop
and
both
of
these
sales
supported
34.
A
Thousand,
you
know
which
is
saying
that
those
are
probably
under
assessed,
so
is
the
difference
between
thirty
eight
thousand
for
a
tandem
versus
fifty
for
a
single
pull
in
it.
I
I
don't
know
whether
that's
exactly
there,
but
I
just
think
that
overall,
the
way
that
it's
allocated
out
in
the
buckets
you're
right
ken
this
is
unique
because
he
doesn't
happen
to
have
a
property.
A
You
know
in
the
building
and
so
there's
nothing
to
shove.
It
back
to
to
say:
okay,
we'll
only
assess
this
at
40
and
we'll
put
10
more
back
on
the
building.
You
know
I
don't
know
what
the
terms
of
when
he
sold
it.
Why
they
didn't
want.
You
know
both
spots.
He
he
said
it's
not
currently
being
marketed
right
now.
Is
there
other
people
in
the
building?
That
would
like
a
second
spot?
I
don't
know
you
know,
I
think
before
people
said.
Oh,
it's
not
on
mls,
it
wouldn't
be
on
mls.
A
Why
would
you
want
to
take
and
pay
a
commission
to
somebody
when
it's
a
limited
number
of
people
who
can
buy
it?
You
would
do
it
either.
You
know,
as
it
was
mentioned,
either
word
of
mouth
or
you
know,
by
a
newsletter
or
mailing.
You
know
we
all
get
things
in
the
mail
about.
We
want
to
buy
your
house.
This
would
be
you
know,
do
you
want
to
buy
my
parking
space?
So
if
he
wanted
to
sell
it,
I
think
there's
an
avenue
out
there
to
try
and
sell
it.
A
E
F
A
A
Thank
you,
gentlemen.
Okay.
I've
been
asked
to
take
a
five
minute
break,
so
it's
10
18,
so
it
will
all
come
back
in
five
minutes
and
then
we'll
finish
up
the
last
three
cases
and
go
from
there
all
right.
If
everybody
would
just
turn
your
camera
and
your
microphones
off
and
be
back
in
five
thanks.
F
A
Madam
I'm
here,
okay,
do.
We
have
either
of
the
other
two
appellants
letty
hardy
appears
to
be
there,
but
I
don't
know.
M
A
A
Okay
and
we've
got
all
the
board
members
back.
Okay
and
we've
got
an
appraiser
okay,
okay
rosa
you
can
go
back
to
now,
you're
transcribing,
okay,
resuming
now
to
the
third
case
on
the
agenda.
Rpc11010146,
the
property
located
at
6932,
fairfax
drive
and
miss
hardy
is
the
owner,
and
you
can
start
with
your
eight
minutes
and
tell
us
about
your
property
man,
great.
M
Well,
hopefully,
this
is
pretty
straightforward,
so
we
purchased
a
property
in
october,
15
2021
for
440
thousand
dollars.
It
was
listed
in
mls
over
the
summer.
I
think
it
was
first
listed
in
august
2021
at
almost
470..
It
was
94.69
900..
If
I
remember
from
my
notes,
it
was
on
the
market
for
about
seven
weeks,
which
is
kind
of
crazy
to
think
about
in
today's
market,
but
there
was
actually
no
activity,
and
so
the
asking
price
was
dropped
by
the
original
owners
down
to
459.
M
We
then
made
an
offer
and
settled
at
440.,
so
since
virginia
code
requires
that
real
estate
assessments
need
to
reflect
fair
market
value,
I
think
our
case
is
actually
pretty
cut
and
dry
because
we
closed
two
months
before
your
january
first
assessment
date,
and
so
we
believe
that
there's
really
no
better
indication
of
what
their
market
value
is
than
what
the
market
said
back
in
2021
and
there
was
it
declared
no
seller
concessions.
440
is
what
the
market
was
willing
to
pay
for,
that's
what
we
paid,
and
so
that's
what
our
appeal
is.
H
Good
morning,
everyone
so
the
subject
is
unit
202
at
fall
station
condominium.
It
is
a
two
bedroom,
two
bathroom
986
square
foot
condo
and
has
one
parking
space.
No
inspection
was
conducted,
but
the
recent
listing
did
include
photos
which
showed
updates
in
kitchen
and
bathroom
listing
remarks.
Noted
renovations
occurred
between
the
periods
of
2016
through
2019.,
as
stated,
the
appellant
feels
that
her
condo
should
be
valued
at
440
000,
because
that's
what
she
purchased
at
overall,
the
appellant's
neighborhood
saw
a
4
percent
increase
to
the
entire
neighborhood.
H
There
was
a
total
of
six
open
market
sales
during
the
analysis
period.
One
sale
as
observed
in
page
seven,
was
deleted
due
to
being
noted
as
for
sale
by
owner
and
not
publicly
listed,
but
out
of
the
six
sales
that
we
saw
was
unit
308,
which
sold
for
four
hundred
and
seventy
eight
thousand
five
hundred
in
november
of
2020.
H
unit
is
slightly
smaller
at
926
square
feet,
but
is
still
a
two
bedroom
two
bathroom.
It
does
have
a
private
entrance
updates
in
the
kitchen
and
the
bathroom
unit
220
sold
for
553
000
in
august
of
2021.
This
unit
is
a
2
bedroom.
2
bathroom
1255
square
feet,
it's
fully
updated
and
fully
carpeted
and
unit
104
is
a
two
bedroom
one
bathroom
836
square
foot
unit
that
sold
for
415
000
in
august
of
2021.
H
It
is
a
ground
floor
unit
that
was
renovated
in
2017
and
has
pretty
much
been
remodeled.
All
of
the
comps
presented
appear
to
be
in
similar
condition.
As
a
subject
fall
station
condominium
is
1995
built.
Therefore,
the
majority
of
units
have
all
been
updated
in
one
way
or
another.
I
explained
to
the
homeowner
that
her
sale
would
be
included
in
the
2023
analysis
and
while
the
subject
sale
is
acknowledged
by
the
department,
it
only
includes
one
data
point
at
this
neighborhood.
H
After
our
sales
analysis
period,
there
have
been
multiple
other
late
sales
that
will
also
be
considered,
for
example,
unit
110,
which
is
an
836
square
foot
unit
smaller
than
the
subject
also
sold
at
440
000
in
march
2022.
It's
currently
assessed
at
402
500
and
is
in
similar
condition
as
the
subject.
Besides
the
subject
three
other
homes,
which
are
the
same
model
as
the
subject
also
sold
past
our
analysis
period
unit
424
sold
for
479
000
unit,
104
sold
for
475
000
and
unit
216,
also
sold
for
493
125..
H
All
of
these
units
are
comparable
in
level
of
renovation
and
have
similar
assessment
values.
We
will
consider
the
subject's
sale
for
the
2023
assessment
period,
as
well
as
any
other
sale
that
occurs
between
now
and
the
end
of
august.
At
the
end
of
the
2023
analysis
period,
we
will
determine
whether
the
subject
sale
follows
a
trend
or
is
an
outlier,
and
the
appropriate
changes
will
be
made.
Currently,
the
subject's
assessment
is
equalized
amongst
other
units,
and
although
a
four
percent
increase
was
applied,
the
final
median
ratio
for
the
neighborhood
was
93.
H
C
C
C
Okay
for
the
department
a
twist
on
that
same
question,
do
you
have
different
assessments
for
similar
units
that
face
downtown
falls,
church
versus
the
highway.
F
A
All
right,
I
just
have
one
question
for
the
county:
if
you
look
at
I'm
looking
at
your
your
comps
on
camp
three,
which
is
similar,
it's
smaller,
obviously
than
the
subject
property
and
it
has
two
parking
spaces
when
you
subtract
out
for
the
parking
space
and
take
out
another
eight
thousand
dollars
off
of
that
410,
it
becomes
4025,
which
is
a
little
bit
more
equalized.
A
A
In
assessments
you
know
also,
I
mean
I
count,
two
necessarily
isn't
necessarily
a
good
count
for
me
when
I
look
at
the
increase
of
square
footage
is
1200
plus,
but
in
comp
1
same
thing,
you've
got,
you
know
approximately
the
same
size
unit
and
it's
assessed
quite
a
bit
lower
with
one
parking
space.
So
just
from
a
standpoint
of
equalization,
can
you
speak
to
that.
B
Mary,
this
is
george
I'd
also
like
to
point
out
another
comp
that
that
we
didn't
put
in
but
is
similar
to
comp
three
okay.
A
Wait
a
sec
hold
on
a
second
who
is
this
talking?
This
is
george,
oh
okay!
Well,
first
off
you
can't
put
in
new
information
that
the
appellant
hasn't
seen
so
that
I
can't
let
you
tell
us
about
that.
Unfortunately,
if
it's
not
in
the
package,
it's
not
fair
to
miss
hardy
to
bring
that
up,
because
she
won't
have
any
time
to
rebuff
that.
B
E
B
A
A
H
So
I
have
the
department,
please
consider
all
of
the
late
sales
mentioned
if
you
consider
the
subject's
late
sale
as
well,
we
like
to
stick
to
our
analysis
period
when
we
have
a
lot
of
sales,
because
the
market
is
always
changing
and
the
best
way
for
us
to
capture
market
value,
for
this
is
the
best
way
to
capture
market
value
for
a
particular
time
period.
The
subject
sale
will
be
analyzed
during
the
23
assessment
and
the
appropriate
changes
will
be
made.
Thank
you.
M
Sure,
thank
you.
Thank
you
for
your
time
this
morning
board
members,
and
so
I
understand
that
there's
a
timing
issue,
because
our
sale
was
in
the
fourth
quarter,
but
again,
because
virginia
law
states
that
it
needs
to
reflect
fair
market
value.
As
of
january
1st
2022.
M
A
D
Hoffman
I
mean
personally
when
it's
that
close
to
the
valuation
date
and
it's
open
market
and
you've
got
a
marketing
period
and
you
have
a
arm's
length
transaction.
I
I
still
feel
there's
no
better
comp
than
the
actual
unit,
especially
in
a
building
where
you
know.
There's
differences
in
views.
There's
differences
in
floors.
D
A
I
don't
always
agree
with
that,
but
on
this
one
I
I
think
you're
right
there
I
mean,
because
I
mean
and
to
be
honest
with
you,
I
even
think
that
440
is
high
based
on
the
assessments
of
comp,
1
com,
3
and
then
the
other
one
that
mr
carvajal
just
had
us
look
at
that's
assessed
at
4025
and
come
three.
If
it's
adjusted
is
402.5,
so
I
mean
I
would
lean
more
towards
what
the
appellant
is
asking
the
purchase
price
of
the
440
myself,
but
mr
matzah,
mr
gates,
what
do
you
think.
A
C
Matskin
and
I
I
would
agree
with
the
the
caveat
that
you
gave
normally,
I
don't
agree
with
one
data
point
but
because
of
further
I
agree
with
greg.
I
mean
this
thing
went
under
contract
during
the
analysis
period
and
it's
perfectly
reasonable
for
the
the
department
more
than
reasonable
for
the
department
to
not
take
sales
all
the
way
up
to
december
31st
I
mean
that's
established,
and
that
was
a
little
bit
of
the
appellant's
case,
so
I'm
on
the
department
side
fully
on
that,
but
otherwise
I
agree
with
the
balance
of
the
board.
D
Motion
to
reduce
to
440
000
and
I
guess
we
could
take
that
out
of
the
building
value
of
398
100.
G
A
Okay,
it's
unanimous.
The
assessment
is
reduced
to
440
000,
with
the
decrease
coming
out
of
the
the
building
portion
of
it.
A
M
A
Okay,
I
saw
mr
yabar
and
do
we
have
mr
lima
or
no
rosa?
No,
I
didn't
see
him
come
in.
Okay,
all
right!
So
then.
N
A
The
property
located
at
815
23rd
street
south
mr
lima,
is
not
here
on
either
of
these
cases,
so
we'll
proceed
without
that
and
move
on
directly
to
mr
yavar
for
the
county.
N
Yes,
good
morning,
my
name
is
jorge
miguel
javar,
I'm
a
residential
appraiser
with
arlington
county
department
of
real
estate
assessments,
and
today
I
will
be
defending
the
assessment
of
parcel
3631-004
located
at
8
15
23rd
street
south
I'd
like
to
show
my
screen
to
portray
some
pictures
that
I
have
prepared.
J
N
Okay,
so
the
subject
property
is
a
two
unit:
building
duplex
two
story,
brick
with
a
finished
basement,
dividing
two
separate
apartments.
You
need
one
is
a
two
level:
four
bedroom
four
bedrooms
and
three
bathrooms
you
need
two
is
on
the
upper
floor
is
a
two
bedroom
and
one
bathroom
on
the
exterior.
We
have
a
four
car
surface
parking.
N
N
But
since
the
sale
was
more
more
recent
in
2021,
we
were
able
to
see
the
actual
finishes
and
interior
of
the
property.
So
I
like
to
to
show
that
you
see
the
kitchens
were
updated.
The
bathrooms
were
also
renovated,
and
you
know
most
of
the
interior
went
through
a
renovation
process
and
also
all
these
details
were
captured
during
the
review
of
the
recent
sale
in
2020
21.
N
So,
due
to
those
you
know,
new
information
that
was
the
appraiser
was
able
to
to
find.
We
have
to
make
some
adjustments
to
the
assessment.
As
a
result,
we
have
to
adjust
the
quality
to
good,
plus.
Also,
the
effective
age
was
adjusted
to
year
2005.,
the
renovations
were
done
in
2009
and
the
sale
was
in
2021.
N
And,
of
course,
all
these
adjustments
represent
an
increase
on
the
improvement
value
for
2022
assessment,
I'm
showing
here
three
other
properties
that
are
also
duplicate
duplex.
They
are
also
were
sold
in
arlington
county
during
the
analysis
period.
As
you
can
see,
the
sales
price
of
these
units
are
comparable.
N
N
N
This
prop
kind
of
properties
appeal
to
a
different
kind
of
buyer,
and
also
you
know
we
have
a
separate
property
class
for
these
units.
We
have
a
duplex
property
class
and
our
we
have
to
work
and
make
make
sure
that
these
properties
are
accessed
correctly
and
we
have
to
make
adjustments
to
the
assessment
once
we
receive
sales
information
and
that's
exactly
what
happened
with
the
recent
sales
transaction
in
2021
and
so
just
to
close
my
presentation
for
this
property
assessment.
N
I
like
to
present
to
the
board
the
comparable
properties
that
sold
for
similar
price
had
similar
characteristics
and
number
of
patterns
and
values,
also
same
property
class,
and
my
recommendation
to
the
board
is
to
confirm
the
assessment
of
one
million
one
hundred
and
sixty
four
thousand
four
hundred
dollars
for
the
22
assessment.
Thank
you
very
much.
A
No
okay,
mr
yabar,
if
you
have
anything
else
that
you
want
to
tell
us
and
if
you
could
pull
down
your
screen,
that'd
be
perfect.
Thank
you.
N
Yes,
so,
based
on
the
sales
data
that
we
have
available
for
similar
properties
and
in
arlington
county,
my
recommendation
is
to
confirm
the
proposed
2022
assessment
for
for
this
property
at
one
million
one
hundred
sixty
four
thousand
four
hundred
dollars.
D
A
N
Yes,
more
and
more.
N
Again,
this
property
is
also
on
fire
by
the
same
owner,
also
a
property
class
duplex.
The
only
difference
is
that
this
unit
is
actually
four
units
in
four
units.
It's
three
units
in
the
main
building,
plus
a
separate
accessory
dwelling
unit,
which
is
that
constitutes
the
fourth
unit,
so
it's
total
four
units.
Also.
N
N
The
total
livable
area
is
3141
square
feet,
plus
646
square
feet
on
the
unit
and
the
adu.
The
most
recent
transaction
was
transaction
was
two
million
dollars,
including
two
parcels
that
are
next
to
each
other.
You
can
see
a
one
is
the
main
building
where
the
dwellings
are,
and
the
other
is
where
the
parking
lot
is.
N
N
To
understand
that
we
have
to
make
corrections
to
the
assessment,
as
we
receive
sales
information
we
we
have
access
to
new
photos.
We
have
access
to.
You
know
more
details
about
the
property
and
based
on
that,
we
decide
to
make
small
corrections
to
effective
asian
quality
and
basically
that's
what
we
did
to
this
property
and
our
recommendation
would
be
to
confirm
the
revised
assessment
of
one
million
five
hundred
and
thirty
four
thirty,
four
thousand
nine
hundred
dollars
for
this
property.
C
I
just
turned
my
camera
off
trying
to
unmute
okay,
mr
yabara
quick
question:
you
clearly
changed
reduced
the
original
assessment
because
you
looked
again
at
the
quality
and
the
the
materials
and
all
that
kind
of
good
stuff,
but
it
went
up
from
2021
to
2022
significantly
was
that
based
on
any
assessment,
or
not
only
in
dollars,
but
in
percentage
I'm
sorry,
the
the
the
the
assessment
of
the
quality
of
the
building
and
its
effective
age,
and
all
that
was
done
after
this
is
my
question.
C
N
Yes,
so
actually
it
was
two-step
process.
The
house
I
mean
the
the
building
was
renovated
back
in
2015
2015,
so
there
was
a
change
on
the
effective
agent
quality
back
in
2015
2016
assessment.
There
was
a
small
change,
but
during
the
analysis,
when
we
received
the
information
of
the
transaction,
the
sales
information-
and
we
we
saw,
there
was
a
huge
discrepancy
between
the
sales
price
and
our
assessment.
N
So
we
decided
to
try
to
make
a
adjustment
to
our
assessment
to
get
closer
to
the
sales
price
we
still
well
below
the
the
actual
sales
price
of
this
property.
That's
something
that
we
have
discussed
with
my
supervisor.
We
might
have
to
have
a
separate
adjustment
factor
for
these
properties,
these
rental
units
or
duplexes.
N
C
A
N
No,
I
appreciate
your
time.
I
I
think
I
I
presented
the
information
I
have
available
on
the
operation
files.
N
A
G
A
Okay,
I'm
most
in
a
second
by
mr
yates,
all
in
favor
aye.
F
A
Okay,
it's
unanimous
the
county's
revision
of
1
million
534
900
is
confirmed
that
completes
the
agenda
all
right,
any
other
business
from
either
the
county
or
any
of
the
board
members.