Minutes from the Board ofEqualization Thursday, July 7,2005 The Board of Equalization met at 9:00 a.m., Thursday, July 7,2005. Those present were the property owners, Cecil and Teresa Wilcox, Presiding Commissioner, John Grubaugh, Eastern Commissioner Tom Huff, Western Commissioner, Bill Barnett, Assessor, Sandra Bryant, County Auditor Sam Yarnell, and County Clerk, Kay Brown. Cecil and Teresa Wilcox reside at 548 Hodges, Chadwick, MO. 65629. The Mr. and Mrs. Wilcox contend that the percentage ofincrease of assessed value on their property was unfair and was greater than the 9% increase that the rest ofthe county and local neighbors received in the Assessors statement. From their calculations their property was originally assessed at 41% and after phone calls to the Assessors office the percentage was dropped to 27% increase. On June 2,2005 the Assessor went to the Wilcox home and remeasured the property and gave it a lower market value and the valuation was then dropped from 82,300 to 73,000. Mr. Wilcox was frustrated by the procedure of how the assessed value was determined and he wanted his value to drop more than 73,000. The Assessor lowered the class of the structure to below average to give him a lower rate. Mr. Wilcox was not satisfied with the meeting ofthe Board of Equalization. Mr. and Mrs. Wilcox were dissatisfied when they left. The Board of Equalization decided to send this decision to the State Tax Commission. Minutes by Kay Brown, County Clerk Minutes from the Board ofEqualization Thursday, July 7,2005 The Board of Equalization met at 3:00 p.m., Thursday, July 7,2005. Those present were the property owner, John Parker, Presiding Commissioner, John Grubaugh, Eastern Commissioner Tom Huff, Western Commissioner, Bill Barnett, Assessor, Sandra Bryant, County Auditor Sam Yarnell, and County Clerk, Kay Brown. Mr. John Parker is petitioning the Board for 195 Lost Creek Rd. Oldfield, Mo. This property is not his personal residence but another home occupied by his nephew. The house has one bedroom and no central heat or air conditioning but a small stove. Mr. Parker contends that the home is not worth $34,300 and that he owns 8.5 acres according to a survey done by Rozell. The Assessor shows that Mr. Parker owns 13 acres according to the deeds and that it is assessed at $33,700. He insured it with full replacement cost of $31,000. The Assessor changed the value to an E class, which is below average class. At the end of the day, the Board agreed to send this decision to the State Tax Commission. Minutes from the Board of Equalization Thursday, July 7,2005 The Board of Equalization met at 3:40 p.m., Thursday, July 7,2005. Those present were the property owner Mark BiIyeu, Presiding Commissioner, John Grubaugh, Eastern Commissioner Tom Huff, Western Commissioner, Bill Barnett, Assessor, Sandra Bryant, County Auditor Sam Yarnell, and County Clerk, Kay Brown. Mr. Mark Bilyeu, lives at 15292 West County Line Road, Republic, MO. His property value increased due to the new index and reassessment. In 2004 the property was assessed at $77,000 and in 2005 it was assessed at 83,800. In 2001, Mr. Bilyeu put siding on his house and he states the reason for the increase is due to the new siding he put on his house. Prior to putting on siding the wood underneath was rotting. Mr. Bilyeu states that the percentage of increased valuation is higher than the 5% above market value that the State Tax Commission requires. Mr. Bilyeu stated he paid $85,000, for the home 10 years ago. The Board has not decided at this time regarding Mr.. Bilyeu's property. Minutes from the Board ofEqualization Monday July 11, 2005 The Board ofEqualization met at 10:40 a.m., Monday, July 11, 2005. Those present were the property owner Joe Daniel, Presiding Commissioner, John Grubaugh, Eastern Commissioner Tom Huff, Western Commissioner, Bill Barnett, Assessor, Sandra Bryant, and County Clerk, Kay Brown. Mr. Joe Daniel lives at 443 Wildflower Lane, Nixa, MO. His property value increased due to the new index and reassessment. The property was assessed in 2004 at $74,700 and in 2005 it was assessed at $78,700. Mr. Daniel states that his home is decreasing in value not increasing. He put a new roof after a hailstorm but no other improvements have been made to the property. The Board has not made a decision at this time regarding Mr. Daniel's property. Minutes from the Board ofEqualization Thursday July 14,2005 The Board of Equalization met at 9:00 a.m., Thursday, July 14, 2005. Those present were the property owner Peny Lambert, Presiding Commissioner, John Grubaugh, Eastern Commissioner Tom Huff, Western Commissioner, Bill Barnett Assessor, Sandra Bryant, County Auditor Susan"Sam" Yarnell and County Clerk, Kay Brown. Mr. Lambert resides at 2017 North 8h Avenue in Ozark, Missouri. In Mr. Lambert's opinion his property has been assessed to high. In 2004 the property was assessed at 202,600 and in 2005 it was increased to 219,500. He had made calculations on many homes of similar size and construction using the same builder. His home was higher according to his evaluation. However, he had no other supporting evidence to justify his point. The Assessor stated the last State Tax Commission index increase was in 2001. The Assessor reviewed the property again on July 13, 2005. According to the Assessor, there are many factors that play into the assessed value such as the type of windows and how many, the roof lines, brick, or siding, etc. Tile State increased the index from 2 to 2.20 and that effected all residential and commercial properties. After the meeting with Mr. Lambert, the Board of Equalization agreed that ifMr. Lambert could provide supporting evidence such as an insured value of the structure statement showing the replacement cost was less than the assessed value or an appraisal then an adjustment would be considered. Minutes from the Board of Equalization Thursday July 14, 2005 The Board of Equalization met at 11:00 a,m., Thursday·July 14, 2005. Those present were the property owner Bill and Majorie Drew, Presiding Commissioner, John Grubaugh, Eastern Commissioner Tom Huff, Western Commissioner, Bill Barnett, Assessor, Sandra Bryant, and County Clerk, Kay Brown. Mr. and Mrs. Drew reside at 2507 North Skyview Lane, Ozark, Missouri. Their home was assessed at 192,200 in 2004 and it was increased to 204,600 in 2005, due to the State Tax Commission index increase to 2.20. The Drew's are on a limited income and voiced concerns that if the increases continue they would no longer continue to reside in their home. The Assessor, suggested submitting an application for the Homestead Preservation Bill that was recently passed. She said by submitting this application the Drew's could have a credit but not a tax refund as the application for low-income seniors. After the Board of Equalization was adjourned the Assessor and the Drew's went to the Assessor's office to apply for the Homestead Preservation. The Drew's were satisfied with the solution of the Homestead Preservation application as a solution to the increase in the assessed value of their property. When the meeting was adjourned with Mr. Lambert, the Board of Equalization decided that Mr. Bilyeu should have his property reviewed by the State Tax Commission. In addition, the Board of Equalization decided that more evidence was needed by Mr. Daniel's to support his case. If Mr. Daniel would provide an appraisal or an insured value ofthe structure statement from his insurance company statement showing the replacement cost was less than the assessed value then an adjustment would be considered. Minutes from the Board ofEqualization Thursday July 14, 2005 The Board of Equalization met at 1:20 p.m., Thursday, July 14,2005. Those present were the Tom R. Otto, representing Roswil, Inc. the former owner ofthe Price Cutter Plus, Presiding Commissioner, John Grubaugh, Eastern Commissioner Tom Huff, Western Commissioner, Bill Barnett, Assessor, Sandra Bryant, County Auditor Susan "Sam" Yarnell and County Clerk, Kay Brown. On behalf ofRoswil, Inc., Mr. Otto was protesting the assessed value increase ofthe Price Cutter Plus grocery store located at 5504 North 17th Street in Ozark. The assessed value for the property in 2004 was 3,520,900 and in 2005 it was increased to 3,753,000. This increase was a result of the index change. Mr. Otto would have been satisfied ifthe Board of Equalization would have dropped the value to $ 3,000,000. He presented evidence from an appeal concerning Wai-Mart and the State Tax Commission. Mr. Otto states that because the structure is more like a Warehouse than a regular grocery store his value should be decreased. He bases the value ofthe structure on income not square footage. The Assessor bases the assessed value of the structure by the square footage, the paved lot, and the exterior of the building. The Assessor presented a deed showing a change of ownership ofthe property. Price Cutter Plus was purchased by Wells Fargo April 25,2005. Mr. Otto was unaware of that fact. After the meeting was adjourned, the Board of Equalization decided that they would drop the value from 3,753,000 to 3,637,900. However, the Board ofEqualization met at 3:OOP.m. to discuss new information the Assessor received from the State Tax Commission. The property no longer belongs to Roswil, Inc. but to Wells Fargo and for this reason the Board of Equalization cannot make any changes to the assessed value because Mr. Otto does not represent Wells Fargo. The Board ofEqualization decided to leave the assessed value at 3,753,000 and to notify Mr. Otto ofthe decision. Minutes from the Board ofEqualization Thursday July 21,2005 The Board of Equalization met at 11:00 p.m., Thursday, July 21,2005. Those present were the Vice-President Tom Dobbin, of Mountain Boulevard Apts. LP and Sharyn Batch the area manager of the apartments, Presiding Commissioner, John Grubaugh, Eastern Commissioner Tom Huff, Western Commissioner, Bill Barnett, Assessor, Sandra Bryant, and County Clerk, Kay Brown. This meeting involved two parcels owned by The Mountain Boulevard Apartments, L.P. The properties combined have 144 apartments. Mr. Dobbin and Ms. Batch concur that the properly is assessed too high. The assessed value for 2004, for both properties was 4,137,400. In 2005, the assessed value of the property was 4,522,700. In the opinion of Mr. Dobbins and Ms. Batch the property was assessed too high. Mr. Dobbins used the income approach to assess the value ofthe property. The Assessor uses the cost approach of how much it would cost to replace the structure. The increase was due to the index change. After the meeting was adjourned, the Board of Equalization met and decided to keep the assessed value the same and to notify Mr. Dobbins and Ms. Sharyn Batch that they can appeal this decision to the State Tax Commission. Minutes by Kay Brown, County Clerk. July 11,2005 Mr. and Mrs. Cecil Wilcox 548 Hodges Chadwick, MO. 65629 RE: BOE Hearing on the property located at 548 Hodges, Chadwick, Missouri Dear Mr. and Mrs. Wilcox, The Christian County Board of Equalization discussed your property assessment appeal after the meeting. The board decided that the appeal should be sent to the State Tax Commission for review. Please find enclosed a self-addressed tax form and a copy of an informational pamphlet from the State Tax Commission. Sincerely, Chnstian County Board of Equalization July 11,2005 Mr. John Parker P.O. Box 33 Oldfield, Missouri 65720 RE: BOE Hearing on the property located at 195 Lost Creek Road, Oldfield, Missouri Dear Mr. Parker, The Christian County Board of Equalization discussed your property assessment appeal after the meeting. The board decided that the appeal should be sent to the State Tax Commission for review. Please find enclosed a self-addressed tax form and a copy of an informational pamphlet from the State Tax Commission. Also I enclosed a copy ofthe deeds and maps from the Assessor's office. Sincerely, Christian County Board of Equalization July 11, 2005 Mr. and Mrs. Mark Bilyeu 15292 West County Line Road Republic, Missouri 65738 RE: BOE Hearing on the property located at 15292 West County Line Road, Republic, and Missouri. Dear Mr. and Mrs. Bilyeu, The Christian County Board of Equalization discussed your property assessment appeal after the meeting. The board decided that the appeal should be sent to the State Tax Commission for review. Please find enclosed a self-addressed tax form and a copy of an informational pamphlet from the State Tax Commission. Sincerely, 4 6-0 Christian County Board of Equalization July 15, 2005 Mr. Joe Daniel 443 Wildflower Lane Nixa, Mo. 65714 Dear Mr. Daniel, The Christian County Board of Equalization discussed your property assessment appeal after the meeting. The board decided that more information was needed such as insured value ofthe structure statement showing the replacement cost or an appraisal, then an adjustment would be considered. Without supporting evidence to validate your claim we cannot make a change in your assessment. Ifyou choose not to provide this information, then we have provided the necessary information for you to file your appeal to the State Tax Commission for review. Please find enclosed a self-addressed tax form and a copy of a pamphlet from the State Tax Commission. Sincerely, Christian County Board ofEqualization July 15, 2005 Mr. Perry Lambert 2017 North 8th Avenue Ozark, MO. 65721 Dear Mr. Lambert, The Christian County Board of Equalization discussed your property assessment appeal after the meeting. The board decided that more information was needed such as insured value ofthe structure statement showing the replacement cost or an appraisal, then an adjustment would be considered. Without supporting evidence to validate your claim we cannot make a change in your assessment. Ifyou choose not to provide this information, then we have provided the necessary information for you to file your appeal to the State Tax Commission for review. Please find enclosed a self-addressed tax form and a copy of a pamphlet from the State Tax Commission. Sincerely, 4 4% MATV--- Christian County Board of Equalization Mr. & Mrs. Bill Drew 2507 North Skyview Lane Ozark, MO. 65721 Dear Mr. and Mrs. Drew, Thank you for coming to the Board of Equalization. We appreciate that you took the time to discuss your concerns. We hope that the Homestead Preservation credit will be a help to you. We certainly want your assessment correct andwill do what we can to assist you now and in the future. Sincerely, *Li AL- Christian County Board ofEqualization 1 July 15,2005 Mr. Tom Otto 1005 Amo Road Kansas City, MO. 64113 Dear Mr. Otto, The Christian County Board of Equalization discussed your property assessment appeal after the meeting. The board decided that no negotiation could be made without the proper representation from the current owner Wells Fargo. Ifyou have any questions, please contact the Assessor at (417) 581-2440. Sincerely, Christian County Board of Equalization July 11, 2005 Affordable Equity Partners, Inc. Attn: Robert J. Muchow, StaffAccountant 206 Peach Way Columbia, Mo. 65205 Dear Mr. Muchow, Enclosed please find the forms and pamphlet to file your appeal with the State Tax Commission. Also the signed letter by the Assessor, Sandra Bryant. If you have any questions, please call the Assessor at (417) 581-2440, or the State Tax Commission. Sincerely, 41. 2,0-- Christian County Board ofEqualization July 15, 2005 Mr. Max Tate 1568 Glossip Ave. Highlandville, Missouri 65669 Dear Mr. Tate, We have rescheduled your appointment to July 25,2005 at 9:00a.m. Please be sure to bring all documentation to support your analysis such as insured value of the structure statement showing the replacement cost or an appraisal. Without supporting evidence to validate your claim the Board of Equalization will not be able to make a change in your assessment. Ifyou have any questions, please call the Assessor's office at 581-2440. Thank you, A me- Kay Brown