In re Equalization Appeal of Bwckner, Joseph L. & Constance A.

Decision Date03 September 2020
Docket Number2019-6408-EQ
PartiesIN THE MATTER OF THE EQUALIZATION APPEAL OF BWCKNER, JOSEPH L. & CONSTANCE A. FOR THE YEAR 2019 IN JOHNSON COUNTY, KANSAS
CourtTax Court of Kansas

IN THE MATTER OF THE EQUALIZATION APPEAL OF BWCKNER, JOSEPH L. & CONSTANCE A. FOR THE YEAR 2019 IN JOHNSON COUNTY, KANSAS

No. 2019-6408-EQ

Tax Court of Kansas

September 3, 2020


THOMAS P. BROWNE, JR., MEMBER PRO TEM.

JOELENE R. ALLEN, SECRETARY.

FULL AND COMPLETE OPINION

RONALD C. MASON, CHAIR.

Now the above-captioned matter comes on for consideration and decision by the Board of Tax Appeals of the State of Kansas. The Board conducted a hearing in this matter on February 18, 2020. The Taxpayer, Joseph L. & Constance A. Brickner, appeared by Joseph L. Brickner, pro se. The County of Johnson appeared by Eric Serrano, BOTA Specialist. County Exhibit 1 and Taxpayer Exhibit 1 were admitted into evidence. The tax year in issue is 2019.

The subject matter of this tax appeal is described as follows:

Real estate and improvements commonly known as 4942 Constance Street, Shawnee, Johnson County, Kansas, also known as Parcel Identification Number 046-052-04-0-20-15-010.00-0

The subject property is currently appraised at $515, 470, as determined by the small-claims hearing officer. See Docket Number 2019-2507-EQSC. That value is the average appraised value in the subdivision. The cost approach indicates a value of $594, 330, and the comparable sales approach indicates a value of $528, 300.

The Taxpayer testified that a value of $456, 715, is a fair value for the subject property. In addition, the Taxpayer testified that the hearing officer's methodology does not achieve fair market value for the subject property.

The Taxpayer submitted a fee appraisal for the subject property that determined a value of $405, 000, as of October 1, 2018. Both the Taxpayer and the County testified that the fee appraiser's determination is too low. With both parties in agreement, the Board finds that the fee appraisal does not provide a credible indication of value and is of little probative value.

The County's comparable sales consist of three reverse story and a half homes that sold less than nine months prior to the appraisal date. These homes sold in a range between $561, 512 and $519, 950. Their adjusted sales prices range from $515, 600 To $531, 700. The County's comparable sales are three reverse-story-and a-half homes with main floor living area that range between 1, 855 square feet and 2, 419 square feet. The subject property has 2, 258 square feet on the main floor and 1, 200 square feet of finished basement living area. The comparable sales have finished basement living area that range from 1, 187 to 1, 680 square feet. All three homes have walk-out basements. The subject property is older, having been built in 1999 and two of the comparable sales are new. The three comparable sales are superior to the subject property in condition, desirability, and utility (C.D.U.) rating. All three comparable sales are located some distance from the subject property in the DeSoto School District and the subject property is in the Shawnee Mission School District; however, the comparable sales are all in the subject property's market model.

The County's evidence shows that in the subject property's subdivision there were no valid sales in 2018. The Taxpayer testified that a home in the subdivision, 4856 Alden...

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