HomeMy WebLinkAbout07/10/2024 Docusign Envelope ID: F17B72CC-5CF6-44AF-BECC-18913B9BC052
Order of the Mason County
Board of Equalization
Property Owner: Jennifer Brown
Parcel Number(s): 22331-50-00070
Assessment Year: 2023 Petition Number: 396.2024
Date(s) of Hearing: 7/10/2024
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 $ 44,610 ® Land $ 44,610
® Improvements $ 7,500 ® Improvements $ 7,500
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 52,110 Total Value $ 52,110
This decision is based on our finding that:
The hearing was held on Wednesday, July 10, 2024.
Jennifer Brown, Appellant, was not present at the hearing. Assessor Patti McLean was present.
The Appellant stated on her petition that most of the property is an unusable hillside, too steep to build. No
documentation was provided that the site is unbuildable. One comparable sale was provided.
The Assessor testified that the lot has a level 60 ft by 70 ft building site that currently has two storage sheds.
As stated in the Assessor's Report, storage sheds cannot have a higher use for the building site than a
single-family residence. Documentation that the lot is not buildable must be provided for the property to be
considered for a change of classification to recreational.
The Assessor provided three comparable sales ranging, as adjusted, from $55,000 to $115,000. The subject
property 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 $ 44,610 and improvements at $7,500 for a total of
$52,110 for the subject parcel.
Docusign Envelope ID: F17B72CC-5CF6-44AF-BECC-18913B9BC052
Page 2
Petition No.396.2024 Parcel No.22331-50-00070
Dated this loth day of July 2024
DocuSigned by: Signed by:
------------
���w��M �Aan.lt,u,c, �t,bwtpSbin.
e6 t tams,Chairperson's Signature er s tgna 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: F17B72CC-5CF6-44AF-BECC-18913B9BC052
Order of the Mason County
Board of Equalization
Property Owner: Eric Hougan
Parcel Number(s): 12018-52-00030
Assessment Year: 2023 Petition Number: 398.2024
Date(s) of Hearing: 7/10/2024
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 $ 62,435 ® Land $ 46,825
® Improvements $ 6,900 ® Improvements $ 6,900
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 69,335 Total Value $ 53,725
This decision is based on our finding that:
The hearing was held on Wednesday, July 10, 2024.
Eric Hougan, Appellant, was present at the hearing. Assessor Patti McLean was present.
The Appellant's appeal is based on his belief that the property is undevelopable. No comparable sales were
provided. During testimony the Appellant stated that the subject site has many challenges due to wetlands
and setbacks.
The Assessor agreed to decrement the property with 25% off the base value due to a low and wet factor 2.
Therefore, the Board overrules the Assessor's value, setting the new land value at $46,825 and sustains
improvements at $6,900 for a total of$53,725 for the subject parcel.
Docusign Envelope ID: F17B72CC-5CF6-44AF-BECC-18913B9BC052
Page 2
Petition No.398.2024 Parcel No.12018-52-00030
Dated this loth day of July , 2024
rDocuSigned by: Signed by:
49 w�� Fvut,�,t, �l,ewlpse�n,
Chery i iams,Chairperson's Signature Cler s ignatare
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