HomeMy WebLinkAbout08/05/2020 CERTIFICATE OF MAILING
I, Becky Rogers, certify that on September 30, 2020, 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:
JT Access LLC
P.O. Box 65266
Shoreline, WA 98155
Email: jtaccess2018@gmaii.com
Patti McLean
Mason County Assessor
411 N. 5t" Street
Shelton, WA 95884
Email: PMcLeanC@co.mason.wa.us
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : JT Access LLC
Parcel Number(s) : 3201841 -00003
Assessment Year : 2019 Petition Number : 145 . 2020
Date(s) of Hearing: 8/5/2020
Having considered the evidence presented by the parties in this appeal, the Board hereby :
❑ sustains M overrules the determination of the assessor.
Assessor' s True and Fair Value BOE True and Fair Value Determination
Land $ 415615 ® Land $ 2005
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 415615 Total Value $ 2005
This decision is based on our finding that :
The hearing was held virtually via Zoom on Wednesday, August 5 , 2020 .
The Appellant, JT Access, LLC, was represented by Larry Robertson. The Assessor was represented by
IdaMae Jensen.
The Appellant testified the County rejected his application for water which makes the property basically
unusable. The Appellant estimated the value of the property at $ 30 ,000 .
The Assessor testified that she spoke with agencies within the County government and concurred that there
was no available water rights for this property. The Assessor recommended that the subject property be
valued as recreational property. The Assessor recommended a 50% reduction in assessed value .
The Board concurred and set the value for the subject property at $20 , 805 .
Page 2
Petition No . 145 . 2020 Parcel No. 32018- 41 - 00003
Dated this 5th day of August 2020
Deborah Reis, Chairperson' s Signature Clerk' s Signature
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal
with them at PO Box 40915 , Olympia, WA 98504- 0915 or at their website at
bta. state .wa . us/appeal/forms .htm within thirty days of the date of mailing of this order. The appeal
forms are available from either your county assessor or the State Board of Tax Appeals .
To ask about the availability of this publication in an alternate format for the visually impaired, please call I40M47-7706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (5/25/2017) - MCBOE062019
CERTIFICATE OF MAILING
I, Becky Rogers, certify that on September 30, 2020, 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& Maureen Robertson
P.O. Box 65266
Shoreline, WA 98155
Email: jtaccess2018@gmaii.com
Patti McLean
Mason County Assessor
411 N. 5t" Street
Shelton, WA 95884
Email: PMcLeanC@co.mason.wa.us
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : Larry & Maureen Robertson
Parcel Number(s) : 32005 -31 -90141
Assessment Year : 2019 Petition Number : 146 . 2020
Date(s) of Hearing : 8/5/2020
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 $ 31 , 325 ® Land $ 31 ,325
® Improvements $ 1955815 ® Improvements $ 1955815
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 227, 140 Total Value $ 227, 140
This decision is based on our finding that :
The hearing was held virtually via Zoom on Wednesday, August 5 , 2020 .
The Appellants , Larry & Maureen Robertson, were represented by Larry Robertson. IdaMae Jensen,
Assessor ' s Representative, was in attendance .
The Appellant estimated the true and fair value for the subject property at $217,470 . The Appellant also
noted that the building has not been updated since it had been built. No improvements have been made to
the subject property.
The Assessor noted this property contained a single duplex unit. The Assessor provided five comparable
sales with a value range of $236 , 619 to $281 ,220 . The value of the subject property at $227, 140 fell below
this value range .
The Board found no clear, cogent, or convincing evidence to overrule the Assessor' s valuation.
Therefore, the Board sustains the assessed value of $ 31 , 325 for the land, $ 195 , 815 for the improvements for
a total value of $227 , 140 for the subject property.
Page 2
Petition No. 146 , 2020 Parcel No. 32005-3MO141
Dated this 5t" day of August 2020
Deborah Reis, Chairperson' s Signature Clerk' s SignatTre
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal
with them at PO Box 40915 , Olympia, WA 98504-0915 or at their website at
bta. state .wa.us/appeal/forms .htm within thirty days of the date of mailing of this order. The appeal
forms are available from either your county assessor or the State Board of Tax Appeals .
To ask about the availability of this publication in an alternate format for the visually impaired, please call I40M47-7706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (5/25/2017) - MCBOE062019
CERTIFICATE OF MAILING
I, Becky Rogers, certify that on September 30, 2020, 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:
Ridik LLC
P.O. Box 65266
Shoreline, WA 98155
Email: jtaccess2018@gmaii.com
Patti McLean
Mason County Assessor
411 N. 5t" Street
Shelton, WA 95884
Email: PMcLeanC@co.mason.wa.us
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : Ridik LLC
Parcel Number(s) : 3201841 - 00001
Assessment Year : 2019 Petition Number : 147 . 2020
Date(s) of Hearing : 8/5/2020
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 $ 415615 Land $ 41 , 615
® Improvements $ 736 ,210 ® Improvements $ 7365210
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 777 , 825 Total Value $ 777 , 825
This decision is based. on our finding that :
The hearing was held virtually via Zoom on Wednesday, August 5 , 2020 .
The Appellants, Larry & Maureen Robertson, were represented by Larry Robertson. IdaMae Jensen,
Assessor ' s Representative, was in attendance .
The Appellant estimated the true and fair value for the subject property at $ 735 ,000 . The Appellant noted
that the building has not been updated since it was built. No improvements have been made to the subject
property.
The Assessor noted this property contained four duplex structures and a single family residence .
The Assessor provided four comparable sales with a value range of $ 723 , 663 to $ 804,389 , The value of the
subject property, $ 777, 825 , fell within this range .
The Board found no clear, cogent, or convincing evidence to overrule the Assessor' s valuation.
Therefore, the Board sustains the assessed value of $ 41 , 615 for the land, $ 736 ,210 for the improvements for
a total value of $777 , 825 for the subject property.
Page 2
Petition No . 147. 2020 Parcel No . 3201841 - 00001
Dated this 5th day of August 2020
Deborah Reis, Chairperson ' s Signature Clerk' s Signature
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal
with them at PO Box 40915 , Olympia, WA 98504- 0915 or at their website at
bta . state .wa .us/appeal/forms . htm within thirty days of the date of mailing of this order. The appeal
forms are available from either your county assessor or the State Board of Tax Appeals .
To ask about the availability of this publication in an alternate format for the visually impaired, please call I40M47-7706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution : a Assessor • Petitioner • BOE File
REV 64 0058 (5/25/2017) - MCBOE062019
CERTOFOC ATE OF VVIA ING
I , Becky Rogers, certify that on August 28, 2020, 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 & Maureen Robertson
P . O . Box 65266
Shoreline, WA 98155
Email : jtaccess20l8@gmail . com
Patti McLean
Mason County Assessor
411 N . 5th Street
Shelton , WA 95884
Email : PMcLean@co . mason . wa . us
/ 161 .Q—�
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : Larry & Maureen Robertson
Parcel Number(s) : 32005 -31 -90112
Assessment Year: 2019 Petition Number : 148 . 2020
Date(s) of Hearing : 8/5/2020
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 $ 365035 ® Land $ 365035
® Improvements $ 3205300 ® Improvements $ 2935965
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 356 , 335 Total Value $ 330 , 000
This decision is based on our finding that :
The hearing was held virtually via Zoom on Wednesday, August 5 , 2020 .
The Appellants, Larry & Maureen Robertson, were represented by Larry Robertson. IdaMae Jensen,
Assessor' s Representative, was in attendance .
The Appellant estimated the true and fair value for the subject property at $ 330 ,000 . The Appellant no
that the building has not been updated since it was built. No improvements have been made to the subject
property.
The Assessor noted this property contained two duplex structures . The Assessor recommended an
adjustment of $ 16 , 000 based upon the initial valuation which recorded an incorrect square footage .
The Assessor provided four comparable sales with a value range of $282, 818 to $ 360 , 421 . The value of the
subject property at $330 , 000 as determined by the Board falls within this value range .
Therefore, the Board sets the assessed value at $ 36 , 035 for the land, $ 293 , 965 for the improvements for a
total value of $ 330,000 for the subject property .
Page 2
Petition No . 148. 2020 Parcel No . 32005-31 -90112
Dated this 5t" day of August 2020
Deborah Reis, Chairperson ' s Signature Clerk' s Signature
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal
with them at PO Box 40915 , Olympia, WA 98504-0915 or at their website at
bta . state .wa . us/appeal/forms .htm within thirty days of the date of mailing of this order. The appeal
forms are available from either your county assessor or the State Board of Tax Appeals .
To ask about the availability of this publication in an alternate format for the visually impaired, please call 1400-647-7706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (5/25/2017) - MCBOE062019
CERTIFICATE OF MAILING
I, Becky Rogers, certify that on September 30, 2020, 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:
Lantern Loop Parcel 3 LLC
P.O. Box 65266
Shoreline, WA 98155
Email: jtaccess2018@gmaii.com
Patti McLean
Mason County Assessor
411 N. 5t" Street
Shelton, WA 95884
Email: PMcLeanC@co.mason.wa.us
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : Lantern Loop Parcel 3 LLC
Parcel Number(s) : 3201841 - 00002
Assessment Year : 2019 Petition Number : 149 . 2020
Date(s) of Hearing : 8/5/2020
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 $ 405850 ® Land $ 405850
® Improvements $ 6995815 ® Improvements $ 6995815
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 7405665 Total Value $ 7405665
This decision is based on our finding that :
The hearing was held virtually via Zoom on Wednesday, August 5 , 2020 .
The Appellants , Larry & Maureen Robertson, were represented by Larry Robertson. IdaMae Jensen,
Assessor' s Representative, was in attendance .
The Appellant estimated the true and fair value for the subject property at $ 690, 000 . The Appellant noted
that the building has not been updated since it was built. No improvements have been made to the subject
property.
The Assessor noted this property contained four duplex structures .
The Assessor provided four comparable sales with an adjusted value range of $ 719 , 858 to $ 748 , 769 . The
value of the subject property at $ 740, 665 falls within this range .
The Board found no clear, cogent, or convincing evidence to overrule the Assessor' s valuation.
Therefore, the Board sustains the assessed value of $40 , 850 for the land, $ 699 , 815 for the improvements for
a total value of $740 , 665 for the subject property .
Page 2
Petition No. 149 . 2020 Parcel No. 32018 -41 - 00002
Dated this 5th day of August 2020
Deborah Reis, Chairperson' s Signature Clerk's Signature
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal
with them at PO Box 40915 , Olympia, WA 98504-0915 or at their website at
bta . state .wa.us/appeal/foims .htm within thirty days of the date of mailing of this order . The appeal
forms are available from either your county assessor or the State Board of Tax Appeals .
To ask about the availability of this publication in an alternate format for the visually impaired , please call 1 - 800 - 647 -7706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution: • Assessor • Petitioner • BOE File
REV 640058 (5/25/2017) - MCBOE062019
CERTIFICATE OF MAILING
I, Becky Rogers, certify that on September 30, 2020, 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& Maureen Robertson
P.O. Box 65266
Shoreline, WA 98155
Email: jtaccess2018@gmaii.com
Patti McLean
Mason County Assessor
411 N. 5t" Street
Shelton, WA 95884
Email: PMcLeanC@co.mason.wa.us
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : Larry & Maureen Robertson
Parcel Number(s) : 35005 -31 -90130
Assessment Year : 2019 Petition Number : 150 .2020
Date(s) of Hearing : 8/5/2020
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 $ 375130 ® Land $ 379130
® Improvements $ 3313055 ® Improvements $ 3319055
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 3689185 Total Value $ 368 , 185
This decision is based on our finding that :
The hearing was held virtually via Zoom on Wednesday, August 5 , 2020 .
The Appellants, Larry & Maureen Robertson, were represented by Larry Robertson. IdaMae Jensen,
Assessor' s Representative, was in attendance .
The Appellant estimated the true and fair value for the subject property at $330 ,000 . The Appellant noted
that the building has not been updated since it was built. No improvements have been made to the subject
property.
The Appellant also challenged the Assessor' s methodology.
The Assessor noted this property contained two duplex structures .
The Assessor provided four comparable sales with an adjusted value range of $273 ,673 to $ 361 ,961 .
The Board found no clear, cogent, or convincing evidence to overrule the Assessor' s valuation.
Therefore, the Board sustains the assessed value of $ 37 , 130 for the land, $ 331 , 055 for the improvements for
a total value of $368 . 185 for the subject property.
Page 2
Petition No. 150. 2020 Parcel No. 35005-31-90130
Dated this 5th day of August 2020
Deborah Reis, Chairperson' s Signature Clerk' s Signature
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal
with them at PO Box 40915 , Olympia, WA 98504-0915 or at their website at
bta. state .wa . us/appeal/forms . htm within thirty days of the date of mailing of this order. The appeal
forms are available from either your county assessor or the State Board of Tax Appeals .
To ask about the availability of this publication in an alternate format for the visually impaired, please call 1 - 800-647-7706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (5/25/2017) - MCBOE062019
CERTIFICATE OF MAILING
I, Becky Rogers, certify that on September 30, 2020, 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& Maureen Robertson
P.O. Box 65266
Shoreline, WA 98155
Email: jtaccess2018@gmaii.com
Patti McLean
Mason County Assessor
411 N. 5t" Street
Shelton, WA 95884
Email: PMcLeanC@co.mason.wa.us
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : Larry & Maureen Robertson
Parcel Number(s) : 32005 -31 -90140
Assessment Year : 2019 Petition Number: 151 .2020
Date(s) of Hearing : 8/5/2020
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 $ 31 ,325 ® Land $ 31 ,325
® Improvements $ 1955815 ® Improvements $ 1955815
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 227, 140 Total Value $ 2279140
This decision is based on our finding that :
The hearing was held virtually via Zoom on Wednesday, August 5 , 2020 .
The Appellants, Larry & Maureen Robertson, were represented by Larry Robertson. IdaMae Jensen,
Assessor ' s Representative, was in attendance .
The Appellant estimated the true and fair value for the subject property at $217,470 . The Appellant noted
that the building has not been updated since it was built. No improvements have been made to the subject
property .
The Assessor noted this property contained a single duplex structure .
The Assessor provided four comparable sales with an adjusted value range of $236 , 001 to $ 286 , 220 . The
value of the subject property at $227 , 140 fell below this range .
The Board found no clear, cogent, or convincing evidence to overrule the Assessor' s valuation.
Therefore, the Board sustains the assessed value of $ 31 ,325 for the land, $ 195 , 815 for the improvements for
a total value of $227, 140 for the subject property.
Page 2
Petition No . 151 . 2020 Parcel No . 32005-31 - 90140
Dated this 5t" day of August 2020
Deborah Reis, Chairperson ' s Signature Clerk' s Signatu e
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal
with them at PO Box 40915 , Olympia, WA 98504-0915 or at their website at
bta. state .wa . us/appeal/forms . htm within thirty days of the date of mailing of this order. The appeal
forms are available from either your county assessor or the State Board of Tax Appeals .
To ask about the availability of this publication in an alternate format for the visually impaired, please call 1400-647-7706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (5/25/2017) - MCBOE062019
CERTIFICATE OF MAILING
I, Becky Rogers, certify that on September 30, 2020, 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& Maureen Robertson
P.O. Box 65266
Shoreline, WA 98155
Email: jtaccess2018@gmaii.com
Patti McLean
Mason County Assessor
411 N. 5t" Street
Shelton, WA 95884
Email: PMcLeanC@co.mason.wa.us
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : Larry & Maureen Robertson
Parcel Number(s) : 35005 -31 - 90111
Assessment Year : 2019 Petition Number: 152 . 2020
Date(s) of Hearing : 8/5/2020
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 $ 379130 ® Land $ 37, 130
® Improvements $ 4885095 ® Improvements $ 4885095
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ElPersonal Property $
Total Value $ 525 ,225 Total Value $ 525 , 225
This decision is based on our finding that :
The hearing was held virtually via Zoom on Wednesday, August 5 , 2020 .
The Appellants, Larry & Maureen Robertson, were represented by Larry Robertson. IdaMae Jensen,
Assessor' s Representative, was in attendance .
The Appellant estimated the true and fair value for the subject property at $485 , 000 . The Appellant noted
that the building has not been updated since it was built. No improvements have been made to the subject
property.
The Assessor noted this property contained three duplex structures .
The Assessor provided four comparable sales with an adjusted value range of $425 ,468 to $ 5146 , 196 . The
subject property fell just above this range .
The Board found no clear, cogent, or convincing evidence to overrule the Assessor' s valuation.
Therefore, the Board sustains the assessed value of $ 37, 130 for the land, $488 , 095 for the improvements for
a total value of $ 525 ,225 for the subject property.
Page 2
Petition No . 152 . 2020 Parcel No. 35005-31 -90111
Dated this 5th day of August 2020
Deborah Reis, Chairperson ' s Signature Clerk's Signature
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal
with them at PO Box 40915 , Olympia, WA 98504-0915 or at their website at
bta. state .wa . us/appeal/forms .htm within thirty days of the date of mailing of this order. The appeal
forms are available from either your county assessor or the State Board of Tax Appeals .
To ask about the availability of this publication in an alternate format for the visually impaired, please call 1 - 800 - 647 - 7706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution : • Assessor • Petitioner • BOE File
REV 640058 (5/25/2017) - MCBOE062019