HomeMy WebLinkAbout03/15/2022 DocuSign Envelope ID:77969B45-8322-4687-8B26-DA6D90FF4611
Order of the Mason County
Board of Equalization
Property Owner: Christopher& Crystal Morgan
Parcel Number(s): 22214-76-90053
Assessment Year: 2021 Petition Number: 100.2022
Date(s) of Hearing: 3/15/2022
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 $ 43,115 ® Land $ 43,115
® Improvements $ 606,145 ® Improvements $ 606,145
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 649,260 Total Value $ 649,260
This decision is based on our finding that:
The hearing was held on Tuesday, March 15, 2022.
Christopher& Crystal Morgan, Appellants, were not present at the hearing. Four comparable properties
were listed on their petition, two of which were beyond the date of assessment. One sale was located in a
neighborhood not considered comparable.
IdaMae Jensen, Assessor's Representative, was present. She provided two sales in addition to the three
sales provided by the appellant. The range of value of all sales was $473,162 to $668,935. The parcel under
consideration falls within this range.
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 $ 43,115 and improvements at $606,145 for a total of
$649,260 for the subject parcel.
DocuSign Envelope ID:77969B45-8322-4687-8B26-DA6D90FF4611
Page 2
Petition No. 100.2022 Parcel No.22214-76-90053
Dated this 15th day of March 2022
DocuSigned by: DocuSigned by:
Kevm ra e erger,PhD,Chairperson's Signature Cler s igna 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 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
DocuSign Envelope ID:77969B45-8322-4687-8B26-DA6D90FF4611
Order of the Mason County
Board of Equalization
Property Owner: Michael Glaser
Parcel Number(s): 22012-12-90114
Assessment Year: 2021 Petition Number: 101.2022
Date(s) of Hearing: 3/15/2022
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 $ 216,770 ® Land $ 216,770
® Improvements $ 821,390 ® Improvements $ 821,390
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 1,038,160 Total Value $ 1,038,160
This decision is based on our finding that:
The hearing was held on Tuesday, March 15, 2022.
Michael Glaser, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant stated the Assessor did not consider the depreciating decks, flatwork, shop roof, bulkhead,
and patio.
When the Board queried about the estimated cost for deferred maintenance, the Appellant stated he is a
plumber and knows the trades. No documentation was presented to support the values.
The Assessor's Representative presented five comparable sales ranging in adjusted value from $997,094 to
$1,467,004.
The Assessor has carried depreciation on both homes, as applicable, as based on a physical inspection of the
site with the property owner, on October 8, 2019. The additional depreciation rate for deferred maintenance
has remained in effect. The subject value under appeal has been supported by local area market sales.
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 $216,770 and improvements at $821,390 for a total of
$1,038,160 for the subject parcel.
DocuSign Envelope ID:77969B45-8322-4687-8B26-DA6D90FF4611
Page 2
Petition No. 101.2022 Parcel No.22012-12-90114
Dated this 15th day of March 2022
DocuSigned by: DocuSigned by:
Kevin Fran a erger,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
DocuSign Envelope ID:77969B45-8322-4687-8B26-DA6D90FF4611
Order of the Mason County
Board of Equalization
Property Owner: Patricia LeClair
Parcel Number(s): 22126-11-90090
Assessment Year: 2021 Petition Number: 103.2022
Date(s) of Hearing: 3/15/2022
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 $ 111,915 ® Land $ 111,915
❑ Improvements $ 528,315 ® Improvements $ 528,315
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 640,230 Total Value $ 640,230
This decision is based on our finding that:
The hearing was held on Tuesday, March 15, 2022.
LeClair, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was present.
The Appellant stated there were no improvements made to the home or the land. She also expressed
concerns for exterior wood rot, common aging of 32-year old components, and slipping hillside.
The Assessor's Representative presented four comparable sales with an adjusted indicated range of
$654,542 to $799,059. The subject property value of$640,230 falls below this range.
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$111,915 and improvements at $528,315 for a total of
$640,230 for the subject parcel.
DocuSign Envelope ID:77969B45-8322-4687-8B26-DA6D90FF4611
Page 2
Petition No. 103.2022 Parcel No.22126-11-90090
Dated this 15th day of March 2022
DocuSigned by: DocuSigned by:
,�aan.& tbbwlis 96"
Jamce oomis, ice-Chairperson's Signature C er s Signtiw.
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