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Historic commission approves special valuation for Old Boyer Place in Coupeville
Summary
The Eby's Landing Historic Preservation Commission unanimously accepted a special valuation for the Old Boyer Place in Coupeville after staff determined rehabilitation expenses met Washington state eligibility rules under RCW 84.26.
The Eby's Landing National Historical Reserve Historic Preservation Commission unanimously approved a special valuation for the Old Boyer Place, 22289 State Route 20 in Coupeville, following a staff presentation that found the rehabilitation met state eligibility requirements.
Staff preservationist Josh Pitts told the commission the house, listed as a contributing structure in the Central Whidbey Island Historic District, was rehabilitated between 2021 and 2023 and that eligible rehabilitation expenses met the 25% threshold required for special valuation under Washington’s statute. “Based on what we're gonna go through...he was actually at 665% because the house itself at the time before rehabilitation actually started was assessed at $29,189,” Pitts said in his presentation.
The special valuation program (RCW 84.26) allows an assessed value calculation for eligible historic structure rehabilitation costs to be excluded from taxable assessed value for up to 10 years when the rehabilitation exceeds 25% of the structure’s assessed value. Pitts explained staff reviewed submitted expenses and excluded items not fixed to the structure, such as furniture and some deck elements, while accepting utilities, structural repairs, windows, doors, insulation and similar fixed assets as eligible.
Owner Lee James addressed the commission and described the house’s historic fabric and the scope of work. “What we discovered in taking the house down from the inside was that the walls, the siding, and everything was really chewed up over the years,” James said, describing why some original exterior siding was not restored in-kind and why substantial interior framing was added to meet modern living standards.
Commission discussion noted a site visit and commended the scope of work. A motion to accept the special valuation was moved by Commissioner Bronson and seconded by Commissioner Catherine Baxter; the motion passed unanimously. Chair Danielle Bishop and other commissioners indicated staff and the owner will complete a historic preservation agreement and forward the signed packet to the assessor’s office to begin the valuation process.
Key financial and eligibility details presented to the commission show the owner’s original total claimed expenses were about $230,000; staff reduced that figure by excluding roughly $35,000 of non-eligible expenses, producing an eligible rehabilitation total of approximately $194,000. Pitts also noted that state wage rates were used to value owner-performed labor when applicable.
