HomeMy WebLinkAbout03/31/2022 DocuSign Envelope ID: D5ED0032-3F29-456D-95C7-F5D43305471A
Order of the Mason County
Board of Equalization
Property Owner: James &Aloma Johnston
Parcel Number(s): 32002-11-90024
Assessment Year: 2021 Petition Number: 129.2022
Date(s) of Hearing: 3/31/2022
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 $ 28,810 ® Land $ 28,810
® Improvements $ 561,515 ® Improvements $ 561,515
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 590,325 Total Value $ 590,325
This decision is based on our finding that:
The hearing was held on Thursday, March 31, 2022.
James Johnston, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant stated on his petition that he purchased the subject property in September 2020 for$380,000.
He provided four comparable sales, none of which were on waterfront or contained a view amenity. For
this reason, the Appellant's sales were not given consideration.
The Appellant noted on his appeal form he believes the land value should be $45,217. The Assessor noted
that the property was decremented for tidal action and adjusted by 69.44% and the site carries a value of
$28,810.
The Appellant stated he had difficulty obtaining a private appraisal.
The Assessor's Representative stated that this was not an arm's-length transaction as it was not exposed to
the open market.
The Assessor's Representative provided four comparable sales, all of which were view and waterfront
properties. As adjusted the value range was $458,384 to $667,399.
The Assessor recognized the deficiencies of the home by the fair/average quality.
DocuSign Envelope ID: D5ED0032-3F29-456D-95C7-F5D43305471A
Page 2
Petition No. 129.2022 Parcel No.32002-11-90024
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$28,810 and improvements at $561,515 for a total of
$590,325 for the subject parcel.
Dated this 31 st day of March 2022
DocuSigned by: DocuSigned by:
Kevin ra e erger,PhD,Chairperson's Signature C er 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: D5ED0032-3F29-456D-95C7-F5D43305471A
Order of the Mason County
Board of Equalization
Property Owner: Michael &Minsun Green
Parcel Number(s): 22018-53-00033
Assessment Year: 2021 Petition Number: 128.2022
Date(s) of Hearing: 3/31/2022
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 $ 82,565 ® Land $ 82,565
® Improvements $ 327,715 ® Improvements $ 327,715
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 410,280 Total Value $ 410,280
This decision is based on our finding that:
The hearing was held on Thursday, March 31, 2022.
Michael &Minsun Green, Appellants, were not in attendance at the hearing. IdaMae Jensen, Assessor's
Representative, was present.
On the appeal form, the Appellant listed four comparable sales which ranged in value from $210,000 to
$370,000. The Appellant stated on the form that the condition of the house was poor and listed eight
specific items to be addressed. Multiple pictures were also shared, showing various deficiencies with the
house.
The Assessor's Representative provided six comparable sales, four of which the Appellant provided in
addition to the two provided by the Assessor's Representative. As adjusted, these ranged from $440,090 to
$473,594.
During the protest period the subject property was physically re-inspected for deficiencies. During the
inspection, the Appraiser reduced the improvement value from $431,540 to $327,715, for a total reduction
of$103,825, while still carrying a depreciation factor equaling $35,418.
The reduction in value during the protest period, along with the stated depreciation, compensates the
property owner's out-of-pocket expenses to repair deficiencies.
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$82,565 and improvements at $327,715 for a total of
$410,280 for the subject parcel.
DocuSign Envelope ID: D5ED0032-3F29-456D-95C7-F5D43305471A
Page 2
Petition No. 128.2022 Parcel No.22018-53-00033
Dated this 31 st day of March 2022
DocuSigned by: ��..D''ocuSigned by:
Kevin ra e erger,PhD,Chairperson's Signature C er 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