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Home My WebLink About03/11/2021 CERTIFICATE OF MAILING I, Becky Rogers, certify that on April 2, 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: Joseph Wilson 230 E Main St Union, WA 98592 Email: jwspeedy68@gmail.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 DocuSign Envelope ID:884F9DB9-5502-4DBA-BF44-CFDF3BD19A79 Order of the Mason County Board of Equalization Property Owner: Joseph Wilson Parcel Number(s): 32232-50-20028 Assessment Year: 2020 Petition Number: 46.2021 Date(s) of Hearing: 3/11/2021 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 $ 54,180 ® Land $ 54,180 ® Improvements $ 180,165 ® Improvements $ 180,165 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 234,345 Total Value $ 234,345 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Thursday, March 11, 2021. Joseph Wilson, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's Representative, was present. The Appellant noted on his petition that the roads and ditches need repair. He also noted that the house is aging and needs work inside and out. He estimated the true and fair value at $215,500. Four comparable sales were provided by the Appellant ranging in value from $215,000 to $229,000. Three of these sales were after the January 1, 2020 assessment date. The Assessor testified that the home had been depreciated at 31% for aging components that may require repair or replacing. She noted additional improvements including paving and water and septic systems were on the property. The total improvement value is $180,165. The land was valued at $54,180 and located within the town of Union. The Board noted the decreased values from the previous year as stated on the Assessor's notice of value. When questioned, the Assessor's representative stated that the new value was based on updated market sales resulting in new lower figures. The Board questioned the accuracy of the algorithm over the past five years. The Board found that the Appellant did not provide clear, cogent or convincing evidence that the Assessor was in error. Therefore, the Board sustains the value for the land at$54,180 and improvements at $180,165 for a total of $234,345 for the subject parcel. DocuSign Envelope ID:884F9DB9-5502-4DBA-BF44-CFDF3BD19A79 Page 2 Petition No.46.2021 Parcel No.32232-50-20028 Dated this 1 lth day of March 2021 E DOCUSIgned by: DocuSigned by: QnRdAAf:RFFR(:d7F Kevin Frankeberger,PhD,Chairperson's Signature Cler s ignature 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 April 2, 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: Lita Johnson 434 E Pointes Dr E Shelton, WA 98584 Email: lita@litafjohnson.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 DocuSign Envelope ID:884F9DB9-5502-4DBA-BF44-CFDF3BD19A79 Order of the Mason County Board of Equalization Property Owner: Lita Johnson Parcel Number(s): 12119-53-00024 Assessment Year: 2020 Petition Number: 47.2021 Date(s) of Hearing: 3/11/2021 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 $ 27,940 ® Land $ 27,940 ® Improvements $ 427,040 ® Improvements $ 379,494 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 454,980 Total Value $ 407,434 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Thursday, March 11, 2021. Lita Johnson, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was present. The Appellant presented four comparable sales, which ranged in value from $305,000 to $406,000. She testified that she believed the true and fair value of the home should be $333,000 for the improvements and she is not appealing the land value of$27,940 for a total value of$360,940. The Appellant further testified that the home does not have a ductless mini heating system that the Assessor had noted. The Assessor placed a value of$2,500 on the system. The Appellant presented interior pictures of her four comparable sales showing internal condition of the upgrades. The Appellant also presented an estimate to replace her aging roof, which was $30,000 to $40,000. The Assessor presented the Appellant's comparable sales, which ranged as adjusted, from $382,117 to $409,934. The Assessor also presented three comparable sales, which ranged from $423,969 to $449,245. The Board noted that the subject parcel's assessment fell above both sets of comparable sales. The Board found the median value of the seven comparable sales as adjusted and used that less $2,500 for the non- existent heating system for the total value. Finding clear, cogent, and convincing evidence that the Assessor's value was in error; the Board overrules the Assessor's valuation and sets the value for the land at $27,940 and improvements at $379,494 for a total of$407,434 for the subject parcel. DocuSign Envelope ID:884F9DB9-5502-4DBA-BF44-CFDF3BD19A79 Page 2 Petition No.47.2021 Parcel No. 12119-53-00024 Dated this 11th day of March 2021 DocuSigned by: DocuSigned by: Ef)Q99PAq � Ql1RdRAf:RFFR(:d7F 7RZ2dd57 Kevin Frankeberger,PhD,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 April 2, 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: Judith &Troy Woodard PO Box 324 Union, WA 98592 Email: strod33@hcc.net Patti McLean Mason County Assessor 411 N. 5t" Street Shelton, WA 95884 Email: PMcLean@co.mason.wa.us Becky Rogers, Clerk Mason County Board of Equalization DocuSign Envelope ID:884F9DB9-5502-4DBA-BF44-CFDF3BD19A79 Order of the Mason County Board of Equalization Property Owner: Judith &Troy Woodard Parcel Number(s): 32232-54-00004 Assessment Year: 2020 Petition Number: 48.2021 Date(s) of Hearing: 3/11/2021 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 $ 329,010 ® Land $ 246,758 ® Improvements $ 159,920 ® Improvements $ 159,920 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 488,930 Total Value $ 406,678 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Thursday, March 11, 2021. Troy&Judy Woodard, Appellant, were present at the hearing. IdaMae Jensen, Assessor's Representative, was present. The Appellant noted on the petition there was no vehicle parking on the subject parcel off of E State Route 106 and no other access via E. Madrona Beach Lane. The Appellant stated there is a narrow depth between the highway and water. The Appellant also made reference to the neighboring property that was allowed a 25% decrement due to the inferior access, and the Appellant stated that their property has the same limitation but did not receive a decrement. The Board recognized the similarity with the subject parcel and the neighboring property that would warrant a 25% decrement. The Board determined the Appellant provided evidence to support the Assessor's valuation was in error. Therefore, the Board overruled the Assessor's valuation and set the value for the land at $246,758 and improvements at $159,920 for a total of$406,678 for the subject parcel. DocuSign Envelope ID:884F9DB9-5502-4DBA-BF44-CFDF3BD19A79 Page 2 Petition No.48.2021 Parcel No.32232-54-00004 Dated this 1 lth day of March 2021 DocuSigned by: DocuSigned by: �aan tGt, tbbmts 02F6099E030440C... 0922F437633A457... Janice Loomis,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 April 2, 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: Estate of Gary Holt 1984 E State Route 3 Shelton, WA 98584 Email: hooch8599@yahoo.com Patti McLean Mason County Assessor 411 N. 5t" Street Shelton, WA 95884 Email: PMcLean@co.mason.wa.us Becky Rogers, Clerk Mason County Board of Equalization DocuSign Envelope ID:884F9DB9-5502-4DBA-BF44-CFDF3BD19A79 Order of the Mason County Board of Equalization Property Owner: Estate of Gary Holt Parcel Number(s): 32016-51-00053 Assessment Year: 2020 Petition Number: 53.2021 Date(s) of Hearing: 3/11/2021 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 $ 233,805 ® Land $ 233,805 ® Improvements $ 185,250 ® Improvements $ 185,250 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 419,055 Total Value $ 419,055 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Thursday, March 11, 2021. Joseph & Linda Holt, Appellant, were present at the hearing. IdaMae Jensen, Assessor's Representative, was present. The Appellant testified that the home was built in 1947 and there was minimal updating and deferred maintenance. During the hearing, the Appellant testified there was considerable damage due to bowing in the structure. However, the Appellant did not provide any evidence of this damage, so the Board could not consider this information at this time. The Assessor testified that they were not aware of the extent of this damage from an external inspection. The Assessor stated that there are two improvements on site. The first is a 792 sf Fair/Average quality home constructed in 1935, considered in Average condition. This building is assessed at $77,395, which includes a depreciation factor of 41%. The second structure consists of a 720 sf garage at grade level, with a 720 sf apartment above. This structure is assessed at $95,955, which includes a depreciation factor of $33%. The Board reviewed all the information and the comparable sales provided by both the Appellant and the Assessor and found no clear, cogent or convincing evidence that the Assessor was in error. Therefore, the Board sustains the value for the land at$233,805 and improvements at $185,250 for a total of $419,055 for the subject parcel. DocuSign Envelope ID:884F9DB9-5502-4DBA-BF44-CFDF3BD19A79 Page 2 Petition No.53.2021 Parcel No.32016-51-00053 Dated this 1 lth day of March 2021 DocuSigned by: DocuSigned by: E tWu(,t, thbwlis " 96" 02F6099E030440C... no��Fna�azanas� Janice Loomis,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