Joe Nicholson/The Olympian
Judy Aschenbrenner is appealing the county's assessment of the value of her family's home near Tenino. It increased by $38,000 in 2001.

Property tax appeals swamp reviewers

Hundreds await decisions after challenging assessments

LORRINE THOMPSON, THE OLYMPIAN

Originally published Monday, March 4, 2002

THURSTON COUNTY -- Judy and Aaron Aschenbrenner like their rural county home just fine, but not as much as county assessors like it.

The Aschenbrenners were stunned to open their notice of assessed value late last year and find their home had reportedly increased in value by nearly $38,000, or 33.5 percent.

"We could probably realistically sell our house for $120,000 or $130,000," Judy Aschenbrenner said.

"But $150,000 is beyond ridiculous," she said.

Their home, a 1983 rambler with 1,980 square feet located on about 1.5 acres near Tenino, jumped to $150,400 from a previous assessed value of $112,600.

That has plunged the couple into the appeal process, in which county residents can argue against changes in assessed property value -- whether the change is up or down.

The process is a slow one, as hundreds of county residents join the Aschenbrenners in appealing changes.

The appointed board of citizens that hears appeals -- the Board of Equalization -- is still considering appeals from 2000 assessment changes.

"The bottom line is the number of petitions (for appeal)," said Ruth Elder, clerk of the Board of Equalization.

"We had a very large number of people who filed last year," she said.

More than 700 people filed appeals of their 2000 property value assessments, almost quadruple the number who had filed the year before.

Elder estimates that the number of appeal petitions filed for 2001 assessments will be more than 500.

The county "doesn't have more staff just because more people file (appeals)," Elder said.

"It's a large volume, and we're at a point, like a lot of public services, where we have a growing demand but the same or less resources."

The number of appeals is rising because the active real estate market has created a large number of value changes, county officials say.

-For 2000, the assessed property values of 42,000 properties changed -- with values going up in more than 600 neighborhoods and going down in 12 neighborhoods.

-For 2001, values increased in nearly 800 neighborhoods and declined in 12 neighborhoods. Values stayed the same in 280 neighborhoods.

That activity, plus an increasing community awareness of tax issues, has caused the increase in appeals, county officials say.

Judy Aschenbrenner said she understands the the delay in hearing her appeal, but she has another complaint.

The couple has to pay the tax bill on the new assessed value -- about $600 more a year -- before the appeal will be heard.

If their appeal is successful, the money will be refunded with interest, but that doesn't sit well with her.

"I understand that they're behind in their appeals, but that's not my problem. Why should we be penalized?" she said.

She'd like the tax bill to stay as is until after the appeal is heard.

But state law is clear that taxes must be collected on the current assessed value, regardless of an outstanding appeal, said Dennis Pulsipher, chief deputy assessor for Thurston County.

Pulsipher said a rural property can take a large value leap in a single year, as the Aschenbrenners' did, partly because rural sales activity can be slow.

"We tend to be conservative. Our revaluations are based on market activity," he said.

If a market area is slow, "We may wait a couple of years (to change a value) until we have enough sales to see a pattern," he said.

Aschenbrenner believes she has a good case that the county went too far.

"I believe our home was probably under-assessed," she said. "But now they've turned that completely around and gone way too far."

She had a real estate market analysis done for homes in her area with similar acreage and square-footage and found the average sale prices were near $130,000.

But Aschenbrenner doesn't know when she'll get to present her case, and the county doesn't know, either.

"Our whole focus is on resolving the remaining petitions for 2000," Elder said. "We'll move on to the 2001 assessments as soon as we can."

Appeal information

The deadline for appealing 2001 property value assessments has passed -- appeals are due within 30 days of receiving a value change notice -- but for information on the appeal process, call Ruth Elder at 360-786-5498, or e-mail her at elderr@ co.thurston.wa.us.

Information on property assessments and property taxes is available online at www.co. thurston.wa.us/assessor.

The Olympian Copyright 2002

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