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Home My WebLink About06/25/2015 Order of the Mason County Board of Equalization Property Owner: Laffoon Living Trust Parcel Number(s): 22024-76-90031 Assessment Year: 2014 Petition Number: 73.2015 Having considered the evidence presented by the parties in this appeal, the Board hereby: Elsustains 0 overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination Land $ 34,000 ❑ Land $ 32,050 ❑ Improvements $ ❑ improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 34,000 TOTAL $ 32,050 This decision is based on our finding that: The valuation placed on the property by the Assessor's Office is presumed to be correct, and cars only be overcome by the presentation of clear, cogent, and convincing evidence that the value is erroneous [RCW84.40.030(1)], The Board's goal is to acquire sufficient, accurate evidence to support a determination of true and fair value for the purpose of uniformity and equalization of taxation within the county as defined by statute (RCW 84.40.030) and the Washington Administrative Code (WAC 458-12-301). The Appellant was not present at the hearing. The Assessor was represented by Oliver Querin. There was no market evidence that the Assessor's valuation was in error. The Appellant noted that he purchased the property for$22,500 in 2013. The Assessor presented nine comparable sales (including the subject parcel) within the market area and completed a regression analysis determining that the fair market value of the property should be corrected to $32,050. The Board overruled the original market value of$34,000 and upheld the corrected Assessor's market value of$32,050 for the subject parcel. Page 2 Petition No.73.2015 Parcel No.22024-76-90031 Dated this Z day of �� ,2015 J?-y Y`-- R.A. Kibbin,Chairperson's Signature Clerk's Signathre NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at PO Box 40915, Olympia, WA 98504-0915,within thirty days of the date of mailing of this order. The Notice of Appeal form is available from either your county assessor or the State Board. To ask about the availability of this publication in an alternate format for the visually impaired,please call(360)705- 6715. Teletype(TTY)users,please call(360)705-6718. For tax assistance,call(360)534-1400. Distribution: • Assessor •Petitioner •BOE File REV 64 0058 (2/16/12) Order of the Mason County Board of Equalization Property Owner: Wilbur K Hart, Jr. Parcel Number(s): 32134-41-90031 Assessment Year: 2014 Petition Number: 365,2015 Having considered the evidence presented by the parties in this appeal, the Board hereby: 0 sustains ❑ overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ❑ Land $ 31,500 ❑ Land $ 31,500 ❑ Improvements $ 147,840 Improvements $ 147,840 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 179,340 TOTAL $ 179,340 This decision is based on our finding that: The valuation placed on the property by the Assessor's Office is presumed to be correct, and can only be overcome by the presentation of clear, cogent, and convincing evidence that the value is erroneous [RCW84.40.030(1)]. The Board's goal is to acquire sufficient, accurate evidence to support a determination of true and fair value for the purpose of uniformity and equalization of taxation within the county as defined by statute (RC)AT 84.40.030) and the Washington Administrative Code (WAC 458-12-301). The Appellant was represented by Wilbur K. Hart, Jr. The Assessor was represented by Phil Fran1din. The Appellant submitted additional material at the hearing that had not been submitted 7 business days prior to the hearing. The land value was not in question. The Board considered the information presented by the appellant regarding the improvements. The new material submitted did not provide the board with clear, cogent and convincing evidence. The Assessor presented three comparable sales which supported the assessed value. The Board agreed to accept the Assessor's market value of$179,340. Page 2 Petition No.365.2015 Parcel No.32134-41-90031 Dated this 2,5 day of n ,2015 R.AAAcKibbin,Chairperson's Signature Clerk's Signatu NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at PO Box 40915, Olympia, WA 98504-0915,within thirty days of the date of mailing of this order. The Notice of Appeal form is available from either your county assessor or the State Board. To ask about the availability of this publication in an alternate format for the visually impaired,please call(360)705- 6715. Teletype(TTY)users,please call(360)705-6718. For tax assistance,call(360)534-1400. Distribution: •Assessor •Petitioner • BOE File REV 640058 (2/16/12) Order of the Mason County Board of Equalization Property Owner: Chiou Rage Parcel Number(s): 32104-56-00059 Assessment Year: 2014 Petition Number: 243.2015 Having considered the evidence presented by the parties in this appeal, the Board hereby: El sustains 0 overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination E] Land $ 40,820 E] Land $ 20,410 11 Improvements $ 233,425 0 improvements $ 206,175 F Minerals $ El Minerals $ El Personal Property $ 17 Personal Property $ TOTAL $ 274,245 TOTAL $ 226,585 This decision is based on our finding that: The valuation placed on the property by the Assessor's Office is presumed to be correct, and can only be overcome by the presentation of clear, cogent, and convincing evidence that the value is erroneous [RCW84.40.030(1)]. The Board's goal is to acquire sufficient, accurate evidence to support a determination of true and fair value for the purpose of uniformity and equalization of taxation within the county as defined by statute (RC'VV 84.40.030) and the Washington Administrative Code (WAC 458-12-301). The Appellant's agent, Pu-Chan Barnes, was not in attendance at the hearing. The Assessor was represented by Phil Franklin. The Appellant indicated that the value of the property had been diminished by an abandoned tennis court turned into a skateboard park and maintenance was deferred on the home. The Assessor's response included a recommended reduction in the appraised value to compensate for the tennis court, now skateboard park area and for the deferred maintenance issues. The Assessor recommended a reduction in the value of the land to $20,410 and improvements to $206,175 for a total of$226,5 8 5. After reviewing all factors,the Board accepted the Assessor's recommendation for the subject parcel. Page 2 Petition No.243.2015 Parcel No.32104-56-00059 Dated this Z day of Gl�� ,2015 R.A. cI ibbin,Chairperson's Signature Clerk's Sigrratu e NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at PO Box 40915, Olympia, WA 98504-0915,within thirty days of the date of mailing of this order. The Notice of Appeal form is available from either your county assessor or the State Board. To ask about the availability of this publication in an alternate format for the visually impaired,please call(360)705- 6715. Teletype(TTY)users,please call(360)705-6718. For tax assistance,call(360)534-1400. Distribution: •Assessor •Petitioner •BOE File REV 64 0058 (2/16/12) Order of the Mason County Board ® Equalization Property Owner: Chiou page Parcel Number(s): 32232-75-90122 Assessment Year: 2014 Petition Number: 244.2015 Having considered the evidence presented by the parties in this appeal,the Board hereby: Z sustains Eloverrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ❑ Land $ 88,150 ❑ Land $ 88,150 ElImprovements $ 40,655 ❑ Improvements $ 40,655 ❑ Minerals $ ❑ Minerals $ E] Personal Property $ ❑ Personal Property $ TOTAL $ 128,805 TOTAL $ 128,805 This decision is based on our finding that: The valuation placed on the property by the Assessor's Office is presumed to be correct, and can only be overcome by the presentation of clear, cogent, and convincing evidence that the value is erroneous [RCW84.40.030(1)]. The Board's goal is to acquire sufficient, accurate evidence to support a determination of true and fair value for the purpose of uniformity and equalization of taxation within the county as defined by statute (RCW 84.40.030) and the Washington Administrative Code (WAC 458-12-301). The Appellant's representative, Pu-Chan Barnes, was in attendance at the hearing. The Assessor was represented by Phil Franklin. The Appellant presented no evidence that the Assessor's value was in error. The Assessor presented five comparable sales for land indicating a mean of$84,830. The land has been appraised at $88,150 as the lot size was substantially larger than the five comparable sales. The Assessor presented a worksheet indicating the cost approach for the improvements justifying the $40,655 assessed value for improvements for a total assessed value of$128,805. The Board approved the total assessed value of$128,805. Page 2 Petition No.244.2015 Parcel No.32232-75-90122 Dated this 2S'g1 day of o1 61 h 0, , 2015 c/ �. McKibbin,Chairperson's Signature Clerk's SignatL e NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at PO Box 40915, Olympia, WA 98504-0915, within thirty days of the date of mailing of this order. The Notice of Appeal form is available from either your county assessor or the State Board. To ask about the availability of this publication in an alternate format for the visually impaired,please call(360)705- 6715. Teletype(TTY)users,please call(360)705-6718. For tax assistance,call(360)534-1400. Distribution: •Assessor a Petitioner •BOE File REV 64 0058 (2/16112)