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Home My WebLink About10/31/2017 CERTIFICATE OF MAILING I, Becky Rogers, certify that on November 3, 2017, 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: Max& Laureen Forbis 202 W Shelton Valley Rd Shelton, WA 98584 Email: m14bis@outlook.com Melody Peterson Mason County Assessor 411 N. 5th Street Shelton, WA 98584 Email: Map@co.mason.wa.us Becky R ers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Max&Laureen Forbis Parcel Number(s): 42024-75-00020 Assessment Year: 2016 Petition Number: 202.2017 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 $ 40,050 ® Land $ 40,050 ® Improvements $ 174,090 ® Improvements $ 174,090 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 214,140 TOTAL $ 214,140 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 owner,Max Forbis, was present at the hearing. The Assessor was represented by IdaMae Jensen and Oliver Querin. The Appellant noted that the total valuation should be reduced to $198,575 due to the Zillow.com figures that indicated a different appreciation percentage than what the Assessor used. The Appellant also indicated that this home was a simple spec home and not a custom built home. The Appellant also noted that most of the property was wet, but the Assessor indicated they had taken this into account when appraising the property. The Assessor provided four comps and stated that the condition of the home was taken into consideration in establishing valuation. The Assessor also indicated that the property was being utilized at its highest and best use. The Board determined that the Appellant did not provide clear, cogent and convincing evidence that the Assessor's valuation was in error. Therefore,the Board sustains the value of the subject parcel at$214,140. Page 2 Petition No.202.2017 Parcel No.42024-75-00020 Dated this 31St day of October 32017 Debo R is,Chairper on's Signature Clerk's SIgnature 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) I CERTIFICATE OF MAILING I, Becky Rogers, certify that on November 3, 2017, 1 personally emailed and/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: Virginia Danby, Meegan Danby & Robert Ostler PO Box 1382 Allyn, WA 98524 Email: megd5l@gmail.com Melody Peterson Mason County Assessor 411 N. 5th Street Shelton, WA 98584 Email: Map@co.mason.wa.us i Becky R` gers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Virginia Danby,Meegan Danby and Robert Ostler Parcel Number(s): 12220-50-80007 Assessment Year: 2016 Petition Number: 207.2017 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 $ 136,255 ® Land $ 136,255 ® Improvements $ 92,110 ® Improvements $ 92,110 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 228,365 TOTAL $ 228,365 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 Owners,Meegan Danby and Robert Ostler, were present at the hearing. IdaMae Jensen and Oliver Querin were in attendance representing the Assessor. r The Appellant provided a partial fee appraisal which the Board could not accept, due to the limited information. The comparable sales presented in the fee appraisal were zoned residential while the subject is zoned commercial. The Assessor indicated that the property was being appraised at its highest and best use. Although the property is currently being used as residential,the property is appraised commercial. The Assessor provided a trend line analysis of similar commercial properties and the subject fell within these stated parameters. The Assessor also provided three comparable sales with an adjusted value range of$311,010 to $217,560 and the indicated value of$228,365 for the subject fell within that range. Therefore,the Board determined that the Appellant did not provide clear, cogent or convincing evidence that the Assessor's value was in error. Therefore,the Board sustains the value of the subject value of $228,365. Page 2 Petition No.207.2017 Parcel No.12220-50-80007 Dated this 31st day of October , 2017 Debora-R 's,Chairperson's igna re Clerk's Si re NOTICE This order can be appealed to the State Board of Tax Appeals by1filing 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 November 3, 2017, 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: Larry & Beverly McCallum 15122 SE 141st PI Renton, WA 98059 Email: Imccallum@aol.com Melody Peterson Mason County Assessor 411 N. Sth 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: Larry &Beverly McCallum Parcel Number(s): 12228-50-01007 Assessment Year: 2016 Petition Number: 218.2017 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 $ 277,585 ® Land $ 277,585 ® Improvements $ 443,390 ® Improvements $ 443, 390 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 720,975 TOTAL $ 720,975 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). Beverly McCallum, Owner,was in attendance at the hearing. The Assessor was represented by IdaMae Jensen and Oliver Querin. The Appellant presented a fee appraisal as evidence to support their estimated value of$580,000. The fee appraisal contained three comparable sales. The Appellant also requested that the property value be reduced based on the commercial farming by Taylor Shellfish. The Board gave less weight to the fee appraisal's comparable sales,based on indicated adjustments. The Assessor provided four comparable sales with a value range of$753,420 to $824,795. The value of the subject parcel $720,975 falls below the indicated range. The Assessor stated that there is no adjustment in value for commercial shellfish farming, at that location. The Board determined the Appellant did not provide clear, cogent and convincing evidence that the Assessor's value should be overturned. The Board sustains the value of the subject parcel at$720,975. Page 2 Petition No.218.2017 Parcel No.12228-50-01007 Dated this 315t day of October , 2017 .,1 De 'raReis,Chairper on s 'gnature Clerk's Sign re 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) I i I CERTIFICATE OF MAILING I, Becky Rogers, certify that on November 3, 2017, 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: Margaret Ayers Estate c/o Anne Ayers, Admin. 9309 Falls Bridge Lane Patomac, MD 20854 Melody Peterson Mason County Assessor 411 N. 5th Street Shelton, WA 98584 Email: Map@co.mason.wa.us Becky R gers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Margaret Ayers Estate Parcel Number(s): 22020-75-00140 Assessment Year: 2016 Petition Number: 190.2017 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 $ 274,315 ® Land $ 126,350 ® Improvements $ ® Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 274,315 TOTAL $ 126,350 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). i The Owner,Margaret Ayers Estate,was not represented at the hearing. The Assessor was represented by IdaMae Jensen. The Appellant listed the estimate of value for the subject parcel at$126,350 on the petition. The Assessor provided an assessment roll correction agreed to by the taxpayer in the amount of$126,350. E The Board overruled the original value of$274,315 and accepted the adjusted value of$126,350. 1 I I Page 2 Petition No. 190.2017 Parcel No.22020-75-00140 Dated this 31 st day of October 52017 L Deborah Reis,Cfiairperson's S gnature Clerk's Signa re 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 I REV 64 0058 (2/16/12) I