HomeMy WebLinkAbout09/11/2024 Docusign Envelope ID:8ACCCO05-034D-4526-866A-OA3988EO9B50
Order of the Mason County
Board of Equalization
Property Owner: James Anderson
Parcel Number(s): 22127-75-90201
Assessment Year: 2023 Petition Number: 536.2024
Date(s) of Hearing: 9/11/2024
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 $ 181,820 ® Land $ 181,820
® Improvements $ 231,815 ® Improvements $ 231,815
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 413,635 Total Value $ 413,635
This decision is based on our finding that:
The hearing was held on Wednesday, September 11, 2024.
James Anderson and Denise Beckwith, Appellants, were present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellants are appealing the assessed value of the land and stated their neighbors' assessments
remained the same while their value increased by $26,000. During testimony, they had numerous questions
as to how the Assessor places value on waterfront property.
The Assessor stated that there is not a lot of difference between the sales price of the smallest acreage to the
sales price of the largest acreage, which is based on market value from 2022.
The Assessor provided five comparable sales from the subject parcel's neighborhood. The land values
ranged from $120,000 to $246,000. The land value of the subject parcel 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 $181,820 and improvements at$231,815 for a total of
$413,635 for the subject parcel.
Docusign Envelope ID:8ACCCO05-034D-4526-866A-OA3988EO9B50
Page 2
Petition No. 536.2024 Parcel No.22127-75-90201
Dated this 1Ith day of September 2024
DocuSigned by: Signed by:
Cheryl Williams,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:8ACCCO05-034D-4526-866A-OA3988EO9B50
Order of the Mason County
Board of Equalization
Property Owner: Brandon Hoeye
Parcel Number(s): 22029-42-90012
Assessment Year: 2023 Petition Number: 537.2024
Date(s) of Hearing: 9/11/2024
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 $ 106,210 ® Land $ 106,210
® Improvements $ 639,740 ® Improvements $ 639,740
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 745,950 Total Value $ 745,950
This decision is based on our finding that:
The hearing was held on Wednesday, September 11, 2024.
Brandon Hoeye, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present.
The Appellant avers he is exempt from property taxes due to his claim of religious exemption and that his
Constitutional Rights are being violated.
The Assessor stated that her office has no authority to make decisions on anyone's Constitutional Rights
and that the Appellant has provided no evidence that the assessed value is in error.
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 $106,210 and improvements at $639,740 for a total of
$745,950 for the subject parcel.
Docusign Envelope ID:8ACCCO05-034D-4526-866A-OA3988EO9B50
Page 2
Petition No. 537.2024 Parcel No. 22029-42-90012
Dated this I Ith day of September 2024
DocuSigned by: Signed by:
Chery i iams, hairperson's Signature Cler '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
Docusign Envelope ID:8ACCCO05-034D-4526-866A-OA3988EO9B50
Order of the Mason County
Board of Equalization
Property Owner: Doran& April Hougham
Parcel Number(s): 32029-33-90101
Assessment Year: 2023 Petition Number: 538.2024
Date(s) of Hearing: 9/11/2024
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 $ 51,880 ® Land $ 51,880
® Improvements $ 352,030 ® Improvements $ 352,030
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 403,910 Total Value $ 403,910
This decision is based on our finding that:
The hearing was held on Wednesday, September 11, 2024.
Doran&April Hougham, Appellant, were not present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellants stated on their petition that no improvements have been made to their property. They also
stated that property values have dropped in their area, due to the sale of derelict properties. They listed two
comparable sales.
The Assessor stated that of the two comparable sales submitted by the Appellant, one was an estate sale and
was not considered an arm's length transaction. One had a sales price of$540,000 which is more per acre
than the value of the subject parcel.
The Assessor provided three comparable sales. The values, as adjusted, ranged from $417,116 to $483,787.
The value of the subject parcel 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 $51,880 and improvements at$352,030 for a total of
$403,910 for the subject parcel.
Docusign Envelope ID:8ACCCO05-034D-4526-866A-OA3988EO9B50
Page 2
Petition No. 538.2024 Parcel No.32029-33-90101
Dated this I Ith day of September 2024
DocuSigned by: Signed by:
� w M r6v-rs
C h 6�yT iams,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:8ACCCO05-034D-4526-866A-OA3988EO9B50
Order of the Mason County
Board of Equalization
Property Owner: Kevin & Cynthia Hockman-Chupp
Parcel Number(s): 22123-75-90055
Assessment Year: 2023 Petition Number: 541.2024
Date(s) of Hearing: 9/11/2024
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 $ 84,935 ® Land $ 84,935
® Improvements $ 613,765 ® Improvements $ 613,765
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 698,700 Total Value $ 698,700
This decision is based on our finding that:
The hearing was held on Wednesday, September 11, 2024.
Kevin Hockman-Chupp, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative,
and Assessor Patti McLean were present.
The Appellant stated on his petition that their home has a limited view and deep mud waterfront inlet. He
provided four comparable sales. Three sales were from 2023 and one sale from 2022, labeled A through D.
He stated that these comparable sales show values of$225 to $299 per square foot. He also noted that
because of a conversation with the Assessor's Representative, he now has a better understanding of the
assessment date versus the tax year.
The Assessor stated that the comparable sales they used all have similar high bank characteristics. The
subject parcel also includes 118' plus tidelands, which are valued differently.
The Assessor provided three comparable sales. The values, as adjusted, ranged from $580,126 to $788,879.
The value of the subject parcel 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 $84,935 and improvements at $613,765 for a total of
$698,700 for the subject parcel.
Docusign Envelope ID:8ACCCO05-034D-4526-866A-OA3988EO9B50
Page 2
Petition No. 541.2024 Parcel No.22123-75-90055
Dated this 1Ith day of September 2024
DocuSigned by: Signed by:
r6"
ery r rams, hairperson's Signature er 's rgnata
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