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Home My WebLink About02/23/2021 CERTIFICATE OF MAILING I, Becky Rogers, certify that on February 26, 2021, 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: John Byerly PO Box 133 Belfair, WA 98528 Email: n/a Patti McLean Mason County Assessor 411 N. 5th Street Shelton, WA 95884 Email: PMcLean@co.mason.wa.us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: John Byerly Parcel Number(s): 12331-23-90010 Assessment Year: 2020 Petition Number: 25.2021 Date(s) of Hearing: 2/23/2021 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 $ 51,000 ® Land $ 51,000 ® Improvements $ 14,510 ® Improvements $ 14,510 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 65,510 Total Value $ 65,510 This decision is based on our finding that: The hearing was held online/telephone via the Zoom platform on Tuesday February 23,2021. Attendance at the hearing: John Byerly, Appellant, was present. Ida Mae Jensen, Assessors representative was present. The Appellant provided evidence both written and oral of his estimate of value of$29,540 for the land and $14,510 for the improvements for a total of$44,050, for the subject property. He claimed that the Assessor was in error by applying a flawed methodology approach which the Appellant believed was inconsistent, flawed, and invalid. The Appellant also questioned the Assessor's approach to determine the value of view property vs. property obstructed by trees. The Appellant also questioned the difference in comparing adjacent properties (Beard's Cove development) with the subject property. The Board found the Appellant provided no clear, cogent, or convincing evidence to overrule the Assessor's valuation. Therefore, the Board sustains the value for the land at$51,000 and improvements at $14,510 for a total of $65,510 for the subject parcel. Page 2 Petition No. 25.2021 Parcel No. 12331-23-90010 Dated this 23rd day of February 2021 2�z 1 n Frankieberger, PhD, Ch irpe on 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/fonns .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 I400-647-7706. Teletype (TTY) users use the Washmgtvn 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 February 26, 2021, 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: John Byerly PO Box 133 Belfair, WA 98528 Email: n/a Patti McLean Mason County Assessor 411 N. 5th Street Shelton, WA 95884 Email: PMcLean@co.mason.wa.us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: John Byerly Parcel Number(s): 12331-23-90012 Assessment Year: 2020 Petition Number: 26.2021 Date(s) of Hearing: 2/23/2021 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 $ 44,915 ® Land $ 44,915 ® Improvements $ 32,065 ® Improvements $ 32,065 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 76,980 Total Value $ 76,980 This decision is based on our finding that: The hearing was held online/telephone via the Zoom platform on Tuesday February 23,2021. Attendance at the hearing: John Byerly, Appellant, was present. Ida Mae Jensen, Assessors representative was present. The Appellant stated in writing and orally his estimate of value of$27,685 for the land and $32,065 for the improvements for a total of$59,750, for the subject property. He claimed that the Assessor was in error by applying an overall method approach technique which the Appellant believed was inconsistent, flawed, and invalid. The Appellant also questioned the Assessor's approach to determining the value of view property vs. property obstructed by trees. The Appellant also questioned the difference in comparing adjacent properties (Beard's Cove development) with the subject property. The Assessor provided a map which showed the value of neighboring properties. This information showed clearly that the property was equalized within the area. The Board found no clear, cogent or convincing evidence that the Assessor was in error. Therefore, the Board sustains the value for the land at $44,915 and improvements at $32,065 for a total of $76,980 for the subject parcel. Page 2 Petition No. 26.2021 Parcel No. 1233143-90012 Dated this 23rd day of February 2021 dim V) 4 /GL K rankeb , ger, PhD, Chairpe on' 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 -800-6474706 . Teletype MY) 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 February 26, 2021, 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: John Byerly PO Box 133 Belfair, WA 98528 Email: n/a Patti McLean Mason County Assessor 411 N. 5th Street Shelton, WA 95884 Email: PMcLean@co.mason.wa.us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: John Byerly Parcel Number(s): 12331-23-90120 Assessment Year: 2020 Petition Number: 27.2021 Date(s) of Hearing: 2/23/2021 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 $ 76,400 ® Land $ 76,400 ® Improvements $ 8,500 ® Improvements $ 8,500 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 84,900 Total Value $ 84,900 This decision is based on our finding that: The hearing was held online/telephone via the Zoom platform on Tuesday February 23,2021. Attendance at the hearing: John Byerly, Appellant, was present. Ida Mae Jensen, Assessors representative was present. The Appellant provided both written and oral evidence of value $36,090 for the land and $8,500 for the improvements for a total of$44,590 for the subject property. He claimed that the Assessor was in error by applying an overall method approach technique which the Appellant believed was inconsistent, flawed, and invalid. The Appellant also questioned the Assessor's approach to determining the value of view property vs. property obstructed by trees. The Appellant also questioned the difference in comparing adjacent properties (Beard's Cove development) with the subject property. The Assessor testified that the subject property was superior in size and view to the adjacent properties. The Board found the Appellant provided no clear, cogent, or convincing evidence to overrule the Assessor's evaluation. The Board sustains the value of the subject property at $76,400 land and$8,500 for improvements for a total of$84,900. Page 2 Petition No. 27.2021 Parcel No. 12331 -23-90120 Dated this 23rd day of February 2021 4evin F berger, PhD, Chairp rs n'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.uslappeal/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 • BOF File REV 64 0058 (5/2 2017) - MCBOE062019 CERTIFICATE OF MAILING I, Becky Rogers, certify that on February 26, 2021, 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: John Byerly PO Box 133 Belfair, WA 98528 Email: n/a Patti McLean Mason County Assessor 411 N. 5th Street Shelton, WA 95884 Email: PMcLean@co.mason.wa.us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: John Byerly Parcel Number(s): 12331-23-90121 Assessment Year: 2020 Petition Number: 28.2021 Date(s) of Hearing: 2/23/2021 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 $ 79,975 ® Land $ 79,975 ® Improvements $ 318,440 ® Improvements $ 318,440 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 398,415 Total Value $ 398,415 This decision is based on our finding that: The hearing was held online/telephone via the Zoom platform on Tuesday February 23,2021. Attendance at the hearing: John Byerly, Appellant, was present. Ida Mae Jensen, Assessors representative was present. The Appellant provided both written and oral evidence of value $36,090 for the land and $318,440 for the improvements for a total of$354,530 for the subject property. He claimed that the Assessor was in error by applying an overall method approach technique which the Appellant believed was inconsistent, flawed, and invalid. The Appellant also questioned the Assessor's approach to determining the value of view property vs. property obstructed by trees. The Appellant also questioned the difference in comparing adjacent properties (Beard's Cove development) with the subject property. The Assessor testified that the subject property was superior in size and view to the adjacent properties. The Board found the Appellant provided no clear, cogent, or convincing evidence to overrule the Assessor's valuation. The Board sustains the value of the subject property at $79,975 land and $318,440 for improvements for a total of$398,415. Page 2 Petition No. 28.2021 Parcel No. 1233143-90121 Dated this d day of February 2021 ram,: vin FraWeberger, P , Chai7jn'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 -800WWW7706. Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution: + Assessor + Petitioner + BOE File REV 640058 (5/25t2017) — MCBOE062019 CERTIFICATE OF MAILING I, Becky Rogers, certify that on February 26, 2021, 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: John Byerly PO Box 133 Belfair, WA 98528 Email: n/a Patti McLean Mason County Assessor 411 N. 5th Street Shelton, WA 95884 Email: PMcLean@co.mason.wa.us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: John Byerly Parcel Number(s): 12331-23-90131 Assessment Year: 2020 Petition Number: 29.2021 Date(s) of Hearing: 2/23/2021 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 $ 66,085 ® Land $ 66,085 ® Improvements $ 110,055 ® Improvements $ 110,055 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 176,140 Total Value $ 176,140 This decision is based on our finding that: The hearing was held online/telephone via the Zoom platform on Tuesday February 23,2021. Attendance at the hearing: John Byerly, Appellant, was present. Ida Mae Jensen, Assessors representative was present. The Appellant provided both written and oral evidence of value $29,540 for the land and $110,055 for the improvements for a total of$139,595 for the subject property. He claimed that the Assessor was in error by applying an overall method approach technique which the Appellant believed was inconsistent, flawed, and invalid. The Appellant also questioned the Assessor's approach to determining the value of view property vs. property obstructed by trees. The Appellant also questioned the difference in comparing adjacent properties (Beard's Cove development) with the subject property. The Assessor testified that the subject property was superior in size and view to the adjacent properties. The Board found the Appellant provided no clear, cogent, or convincing evidence to overrule the Assessor's valuation. The Board sustains the value of the subject property at $66,085 for the land and $110,055 for improvements for a total of$176,140. Page 2 Petition No. 29.2021 Parcel No. 12331-23-90131 Dated this 23rd day of February 2021 Kevi F eber ,r, PhD, Chairperso ignature 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/fonns.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 ca111 -800-647-7706 , Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE File REV 640058 (5125/2017) - MCBOE062019