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Home My WebLink About05/12/2016 CERTIFICATE OF MAILING I, Becky Rogers, certify that on May 13, 2016, 1 personally emailed or forwarded, by United States mail, a true and correct copy of the attached Order of the Mason County Board of Equalization to the following: Brock Family Cabin, LLC c/o Wayne Brock 1510 50th St SE Auburn, WA 98092 Melody Peterson Mason County Assessor 411 N. 5t" Street Shelton, WA 98584 Email: Map@co.mason.wa.us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Brock Family Cabin, LLC Parcel Number(s): 32219-50-00012 Assessment Year: 2015 Petition Number: 130.2016 Having considered the evidence presented by the parties in this appeal,the Board hereby: ❑ sustains ® overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ® Land $ 177,195 ®Land $ 146,700 ® Improvements $ 33,790 ® Improvements $ 29,290 ❑ Minerals $ ❑Minerals $ ❑ Personal Property $ ❑Personal Property $ TOTAL $ 210,985 TOTAL $ 175,990 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 a preponderance of the 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). Wayne Brock,Appellant, was in attendance at the hearing. Oliver Querin, Assessor's representative,was present at the hearing. The Appellant provided detailed information on his view of comparable properties and submitted three comparable sales, all of which were waterfront with a view. The Assessor provided four comparable sales. Three of the Assessor's comparable sales the Board considered in their decision process. The Assessor's comparable sale#1 was also the Appellant's comparable sale#1,which was given more weight by the Board. The per waterfront footage factor for comparable sale#1 was $2,927 per front foot. Comparable sale#2 provided by the Assessor, after adjusting for a stream on the property,was $2,941 per front foot. The Board averaged these for a value of $2,934 per front foot. The Board used this factor in determining fair market value in the land and adjusted the land value to $146,700. The Board accepted the value of the improvements of$29,290 as adjusted by the Assessor and agreed upon by the Appellant for a total adjusted value of$175,990 for the subject parcel. The Board in their decision process considered the preponderance of the evidence submitted by the Appellant. Page 2 Petition No. 130.2016 Parcel No.32219-50-00012 Dated this 12t" day of May 52016 R.A.Mcl 'Ain,Chairperson's Signature Clerk's Signa 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) CERTIFICATE OF MAILING I, Becky Rogers, certify that on May 13, 2016, 1 personally emailed or forwarded, by United States mail, a true and correct copy of the attached Order of the Mason County Board of Equalization to the following: Brock Family Cabin, LLC c/o Wayne Brock 1510 50th St SE Auburn, WA 98092 Melody Peterson Mason County Assessor 411 N. 5th Street Shelton, WA 98584 Email: Map@co.mason.wa.us Becky Rogers, Clerk- Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Brock Family Cabin, LLC Parcel Number(s): 32219-50-00013 Assessment Year: 2015 Petition Number: 131.2016 Having considered the evidence presented by the parties in this appeal,the Board hereby: ❑ sustains ® overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ® Land $ 166,895 ® Land $ 134,100 ® Improvements $ 1,080 ® Improvements $ 1,080 ❑ Minerals $ ❑ Minerals $ ❑Personal Property $ ❑ Personal Property $ TOTAL $ 167,975 TOTAL $ 135,180 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 a preponderance of the evidence 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, Brock Family Cabin, LLC,was represented by Wayne Brock at the hearing. The Assessor's representative, Oliver Querin,was present at the hearing. The Board considered the evidence presented in Petition 131.2016 since both properties are owned by the same entity and are adjoining properties. The Board adjusted the waterfront footage factor used in the prior decision by five percent to reflect the five foot difference in front footage, due to the diminishing value of larger front feet. The Board also considered the condition of the bulkhead. This resulted in the Board using a front footage factor of$3,080 equaling $138,600. From this amount the Board adjusted a cost to cure factor of$4,500 for deterioration of the bulkhead,resulting in a net fair market value of$134,100. The Board supported the Assessor's valuation of the improvements at$1,080 for a total value of$135,180 for the subject parcel. Page 2 Petition No. 131.2016 Parcel No.32219-50-00013 Dated this If" day of May , 2016 R.A.McKibl5in,Chairperson's Signature Clerk's Signatur 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) CERTIFICATE OF MAILING I, Becky Rogers, certify that on May 13, 2016, 1 personally emailed or forwarded, by United States mail, a true and correct copy of the attached Order of the Mason County Board of Equalization to the following: South Sound Investment Properties, LLC c/o Jack Johnson 30 NE Romance Hill Road, Ste 101 Belfair, WA 98528 Melody Peterson Mason County Assessor 411 N. 5th Street Shelton, WA 98584 Email: Map@co.mason.wa.us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: South Sound Investment Properties, LLC Parcel Number(s): 12329-41-00130 Assessment Year: 2015 Petition Number: 290.2016 Having considered the evidence presented by the parties in this appeal,the Board hereby: ❑ sustains ® overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ® Land $ 468,655 ® Land $ 413,675 ® Improvements $ 0 ® Improvements $ 12,000 ❑Minerals $ ❑Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 468,655 TOTAL $ 425,675 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 a preponderance of the evidence that the value is erroneous [RCW 84.40.030(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, South Sound Investment Properties,LLC,was represented by Jack Johnson. The Assessor was represented by Oliver Querin. The Board overruled the Assessor's adjusted assessed value for$462,810. After testimony from the Appellant,the Board determined a total land value of$413,675,based upon$12.18 for the land outside of the setback area and$10.13 for the land within the buffer zone. The Board recognized that this is a premium commercial property in the Belfair commercial area. The Board upheld the $12,000 for improvements as recommended by the Assessor and agreed to by the Appellant for the subject parcel. Page 2 Petition No. 290.2016 Parcel No. 12329-41-00130 Dated this 12t" day of May , 2016 R.A.MyKibbin,Chairperson's Signature Clerk's Signatoe 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) CERTIFICATE OF MAILING I, Becky Rogers, certify that on May 13, 2016, 1 personally emailed or forwarded, by United States mail, a true and correct copy of the attached Order of the Mason County Board of Equalization to the following: South Sound Investment Properties, LLC c/o Jack Johnson 30 NE Romance Hill Road, Ste 101 Belfair, WA 98528 Melody Peterson Mason County Assessor 411 N. 5th Street Shelton, WA 98584 Email: Map@co.mason.wa.us b Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: South Sound Investment Properties, LLC Parcel Number(s): 12329-41-60140 Assessment Year: 2015 Petition Number: 291.2016 Having considered the evidence presented by the parties in this appeal,the Board hereby: ❑ sustains ® overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ® Land $ 61,615 Land $ 47,915 ® Improvements $ 67,725 ® Improvements $ 21,590 ❑Minerals $ ❑ Minerals $ ❑Personal Property $ ❑ Personal Property $ TOTAL $ 129,340 TOTAL $ 69,505 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 a preponderance of the 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). Jack Johnson was in attendance representing South Sound Investment Properties,LLC. Oliver Querin was in attendance representing the Assessor. The Board noted the premium location of the subject parcel and determined that the value was $10.13 per square foot. The Board accepted the Assessor's adjusted value of$47,915 for the land and$21,590 for the improvements for a total of$69,505. Page 2 Petition No.291.2016 Parcel No. 12329-41-60140 Dated this 12th day of May ,2016 R.A.Mc bbin,Chairperson's Signature Clerk's SignaWfe 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)