ASSESSED PROPERTY VALUE

 

Property assessment is a sham.  It is like a novel that may incorporate

historical figures and events; but, never the less, is pure fiction.

In the determination of assessed valuation of property, the Spokane County Assessor does not make comparisons to recent market sales of properties with near value, they do drive-by appraisals.

They do not inspect the inside of the residence of the property they are appraising.

When their appraisal is challenged, the appraiser now wants to inspect the inside of the residence and presents after-the-fact photocopies of property sales data with conspicuously absent fact sheets that would show more recent sales of these same properties at much lower amounts.

Because of demand and smaller down payments, homes in poorer neighborhoods sell more readily than homes in upscale neighborhoods; and assessor appraisals are higher than comparative value with these upscale homes.  Consequently, periodical assessor appraisals in poor neighborhoods increase at a higher percentage rate than homes in upscale neighborhoods, creating a graduated tax in reverse.

Computer records in the Spokane County Assessor’s Office indicate that the most recent physical inspection of parcel 35072.2409 took place on 2003 May 5.  The assessed value for this parcel is updated annually using computer aided mass appraisal software.

Within a five year assessment period, my assessment doubled.  That is a 16% increase per year.  One year later, my assessment increased another 6.72%.  The Consumer Price Index (CPI) did not increase at these percentages.  The assessment on higher valued properties did not increase at these percentages.

If the assessor is going to use computer aided mass appraisal software, the percentage increase should be the same for both lower valued properties and higher valued properties.  A fairness doctrine would determine that there is no reasonable explanation not to do so.  Obviously, Spokane County Assessor Ralph Baker is not interested in a fairness doctrine and shows his unreserved incompetence.

IF THE WASHINGTON STATE AUDITOR,
WASHINGTON STATE DEPARTMENT OF REVENUE AND
WASHINGTON STATE ATTORNEY GENERAL WOULD INVESTIGATE,
THEY WOULD FIND THAT:

The assessed property valuation of higher priced properties
is less than their purchase price.
The higher the purchase price of the property, the greater the disparity.
Higher priced property owners pay less than their fair share of taxes.
Lower priced property owners pay more than their fair share of taxes.
Lower priced property owners are being systematically over assessed.

Assessor personnel will harass you, attempt to intimidate you into letting them in to your home or business.  These harassment and intimidation acts are civil rights violations.  Do not allow them in.  You are not required to.

The assessor is, by law, presumed to be correct.  You must prove that the assessor’s value is not the true and fair market value.  RCW § 84.40.0301  How absurd.  The assessor dictator does not have to prove anything.  You may be the assessor’s political or religious enemy.

SUBJECTIVE ASSESSED VALUATIONS

Property assessment using Current Value Assessment is nothing but a “location tax” that is punitive, volatile and malignant.  When assessor appraisers determine property values, persecution of some people is always the aftermath.

CIVIL RIGHTS VIOLATIONS

County assessor appraisers typically victimize senior citizens
and poorer neighborhoods, because they know that
these people cannot afford professional real-estate appraisers to appeal.

When assessor personnel discover that you do have an attorney,
it is standard procedure for them to telephone him/her,
knowing that your attorney will charge you for the time spent.

MARKET VALUE ASSESSMENTS

Only the market place can determine the value of property.  A uniform and equal rate of property assessment and taxation is essential.  Our property assessment system has been the source of controversy and litigation for decades because it is chronically un‑uniform and unequal.  Only an annual percentage increase to cover inflation should be allowed until the property is either sold or major improvements are made.

The Washington State Constitution  ARTICLE VII  SECTION 1  requires:  All taxes shall be uniform upon the same class of property….  All real estate shall constitute one class.  Because the Spokane County Assessor has abused assessed property valuations, all taxes are not uniform upon the same class of property and all real estate does not constitute one class, accordingly, violating the Washington State Constitution.

When the United States Supreme Court reviews assessed property valuations, it will rule that states without a law limiting the amount of annual assessed property valuation increases until the property is either sold or major improvements made, cannot increase assessed property valuation until the property is either sold or major improvements made.

It is the responsibility of the Washington State Legislature to
pass a law that will protect citizens from these unconscionable,
over inflated property assessment valuations that are, in reality,
only a surrogate for increasing tax revenue.

Proper legislation would limit the amount of annual assessed property
valuation increases to the amount of the annual Consumer Price Index (CPI)
until the property is either sold or major improvements made
.

Write to your representatives at the Washington State Legislature.

APPEAL YOUR ASSESSED PROPERTY VALUE     When you receive a revaluation notice, you have 30 days from receipt of the notice in which to file an appeal with the County Board of Equalization.  If you disagree with the assessed value of your property and your property value did not change, you have from January 1 through July 1 to file an appeal with the SPOKANE COUNTY BOARD OF EQUALIZATION, 721 N Jefferson St  # 201.

SENIOR CITIZEN PROPERTY EXEMPTION

The Spokane County Assessor demands copies of Federal Income Tax Returns.  Federal Income Tax Returns are private.  State and local governments have no right to demand copies or to even demand to view them.

The Washington State Public Disclosure Commission does not demand copies of Federal Income Tax Returns.  Neither does DSHS nor Veterans Administration.

A lot of low-income people do not file Federal Income Tax Returns; for instance, those who have only Social Security Income or are DSHS aid recipients.

Should a property owner want to defraud Spokane County, they could, simply, fill out a separate Federal Income Tax Return, photocopy and submit to the assessor.

More appropriate would be a Spokane County Assessor form that would state: I declare under penalty of perjury under the laws of the State of Washington that the preceding is true and correct and that each attachment hereto is true and correct.

There are no code references given, front or reverse, on Senior Citizen Exemption form.

If the Spokane County Assessor cannot administer the Senior Citizen Exemption program fairly and equitably, it should be censured by the courts.

The fact that Washington State has a Senior Citizen Exemption Program
is proof that property taxes in Washington State are preposterously high. 
If there were a fair and equitable property tax system in place,
there would be no need for special consideration for seniors or anyone else.

Real Property Official Valuation Notices are supposed to be mailed every year on June 1st.  If you do not receive yours, send a snail mail letter to

Vicki Horton, Assessor

Spokane County Courthouse  1st Fl

1116 W Broadway Av

Spokane  WA  99260-0010

As of this date, June ?, ????, I have not received my Real Property Official Valuation Notice that was supposed to have been mailed on June 1.  Please forward as hardcopy by snail mail.

Real Property parcel number ?????.????,

more commonly known as ?????,

City, Washington Zip Code

in the City of ?, County of Spokane, State of Washington

SPOKANE COUNTY ASSESSOR

by Robert A. Kroboth     www.citizengadfly.com

Please print and distribute copies of this publication and put this link on your web site.

www.citizengadfly.com/DOCS/N/N-SPOKANE-COUNTY-ASSESSOR.htm


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The power

to tax

is

the power

to destroy.

 

John Marshall