MINUTES
Walton County Value Adjustment Board
Tuesday, October 31, 2022, @ 8:30 AM
DeFuniak Springs Board Room
Value Adjustment Hearings
The Value Adjustment Board
of
Walton County, Florida, held its Value Adjustment Board
Hearings on Tuesday, October 31, 2022, at 8:30 a.m. at the Walton County Courthouse in
DeFuniak Springs, Florida.
The following individuals were present: Special Magistrate Steven
L.
Marshall, MAI, AI-
GRS Clayton, Roper
& Marshall; Attorney John Reed, V
AB
Attorney; Ms. Dori Cordle, Value
Adjustment Board Clerk.
The following individuals from the Walton County Property Appraiser's office were in
attendance: Mr. Gary Gregor, Walton County Property Appraiser, CFA, AAS, and Mr. Travis
Wilkerson, Residential Department Supervisor.
Magistrate Marshall read his statement into the record. The hearing was called to order and
those testifying were sworn in.
Petition 2022-45 - David
& Linda Portell (were not in attendance) - Mr. Wilkerson
presented information relating
to
the subject property. The condo was constructed in 2006 and is
484 square feet.
It
has 1 bedroom and was purchased in 2016 for $222,250. The 2022 taxable value
is $203,587 and has a market value
of
$279,510. Mr. Wilkerson presented three comparable
properties all part
of
the same building and slightly smaller than the subject property. Each unit
was built the same year as the subject property. Mr. Wilkerson stated the overall rating makes the
subject property slightly superior to comp 1 and comp 2 and slightly inferior to comp
3.
The subject
property is larger than all three comps and it is on the
4th
floor with a better view. The reconciled
value by the sales comparison approach gives a market value
of
$363,000 with a price
of
$750.
October 31, 2022 - Value Adjustment Board Hearings
Prepared by: Dori Cordle
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per square foot. Mr. Wilkerson stated he reviewed Mr. Portell's information, however, he was not
able
to
use that information. Mr. Portell did not present any property sales.
Magistrate Marshall reviewed the evidence presented and will prepare his recommendation
upon further review
Petition 2022-94 - Joseph
& Cydney Hogan Living Trust - Magistrate Marshall read his
statement into the record and those testifying were sworn in. The hearing was called to order.
Mr. Hogan did not provide evidence by the required deadline, however, presented evidence
at the hearing. He spoke about the home across the street he lived in for eight years and the value
of
that home when he sold it in April 2021. Mr. Hogan presented sales comps located near him
and two blocks away. He stated the property appraiser showed less square footage than the home
had. After speaking with Mr. Wilkerson his value increased from $5,075,423 (TRIM Notice)
to
$5,322,123 with an effective square footage price
of
$764.00. Mr. Hogan spoke about the
difference in the size
of
his previous home located across the street, which had a gulf view from
the tower, and stated the new home does not.
Magistrate Marshall reviewed the evidence presented by Mr. Hogan in detail.
Mr. Wilkerson presented three comparable properties into the record. He provided the
location, sales prices, price per unit, and the indicated market price per unit. Mr. Hogan stated he
opposed the homes the property appraiser used
as
comparable properties. Mr. Wilkerson stated he
made multiple attempts
to
contact Mr. Hogan in an attempt
to
work this out. However, Mr. Hogan
never responded or attempted to contact the property appraiser, nor did he provide evidence.
After a lengthy discussion, Magistrate Marshall stated he would not make a ruling today
and remanded the petition back
to
the property appraiser. He directed Mr. Hogan
to
meet with the
property appraiser and produce his evidence based on January
1,
2022 information. This petition
October 31, 2022 - Value Adjustment Board Hearings
Prepared by: Dori Cordle
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will be rescheduled for Monday, November 7, 2022, for a final hearing
if
a decision is not rendered
between the parties.
Mr. Wilkerson reviewed Mr. Hogan's contact information he had on file; email address
and phone number for verification. Mr. Hogans stated that was the correct information. (NOTE:
Mr. Hogans and the property appraiser reached an agreement and Mr. Hogans withdrew his
petition.)
The hearing was recessed and reconvened at 1 :00 p.m.
Petition 2022-14 - Ronald E. and Karen E. Rogers - Magistrate Marshall read his statement
into the record. The hearing was called to order and those testifying were sworn in.
Mr. Rogers provided a statement regarding the ownership
of
his property and the 3%
increase each year. However, he stated this year a portion
of
his homestead property was set aside
and the homestead on that portion was denied. There is a mobile home on part
of
the property
which was capped at 10%. He stated since 2018 he has overpaid and is requesting a refund for the
excess taxes.
It
was noted that Mr. Rogers had marked both Value and Exemption on his petition.
Magistrate Marshall stated this being an exemption issue it would need to be set before the
Attorney Magistrate, and that he could not hear the petition. An attempt will be made to reschedule
this hearing for Monday, November
7,
2022, with the Attorney Magistrate. Mr. Rogers agreed.
(NOTE: Mr. Rogers met with the property appraiser and agreed to withdraw his petition as stated
in an email from Mr. Rogers.)
Danny Glidewell, V AB Chairman
October 31, 2022 - Value Adjustment Board Hearings
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October 31, 2022 - Value Adjustment Board Hearings
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