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Home My WebLink About09/18/2024 Docusign Envelope ID:233B1965-D023-45E1-9166-18D85F2CCA2F Order of the Mason County Board of Equalization Property Owner: Kevin & Kelly Shearer Parcel Number(s): 22330-42-90002 Assessment Year: 2023 Petition Number: 549.2024 Date(s) of Hearing: 9/18/2024 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 $ 136,905 ® Land $ 136,905 ® Improvements $ 743,375 ® Improvements $ 743,375 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 880,280 Total Value $ 880,280 This decision is based on our finding that: The hearing was held on Wednesday, September 18, 2024. Kevin&Kelly Shearer, Appellants, were present at the hearing. IdaMae Jensen, Assessor's Representative, was present. The Appellants stated on their petition that they are appealing the value set by the Assessor due to high interest rates, deep recession, no property improvements or no comparable sales. During testimony, the Appellant spoke to the large increase in value even though were no changes to the property in a three-year span. The Appellant went through the Assessor's comparable sales and disagreed they were like their property. However, they did not provide any of their own comparable sales. The Assessor's Representative stated that she researched the property characteristics in the 2021 and 2022 sale years and looked at newer homes in the area with approximately the same square footage. She also noted that these comparable sales are from the A4 Takuya appraisal area; however, they were from different neighborhoods within this area, which contributes to the fluctuations of values. The Assessor provided a sales grid with four comparable sales. The values, as adjusted, ranged in value from $738,819 to $963,114. 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 $136,905 and improvements at$743,375 for a total of $880,280 for the subject parcel. Docusign Envelope ID:233B1965-D023-45E1-9166-18D85F2CCA2F Page 2 Petition No. 549.2024 Parcel No.22330-42-90002 Dated this 18th day of September 2024 DocuSigned by: Signed by: Chery > tams,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 Docusign Envelope ID:233B1965-D023-45E1-9166-18D85F2CCA2F Order of the Mason County Board of Equalization Property Owner: Kevin & Kelly Shearer Parcel Number(s): 22330-42-90003 Assessment Year: 2023 Petition Number: 550.2024 Date(s) of Hearing: 9/18/2024 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 $ 124,185 ® Land $ 124,185 ® Improvements $ 130,650 ® Improvements $ 130,650 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 254,835 Total Value $ 254,835 This decision is based on our finding that: The hearing was held on Wednesday, September 18, 2024. Kevin&Kelly Shearer, Appellants, were present at the hearing. IdaMae Jensen, Assessor's Representative was present. The Appellants stated on their petition that they are appealing the value set by the Assessor due to high interest rates, deep recession, no property improvements or no comparable sales. During testimony the Appellant stated that the shop was built in 2008 and since then he has noticed a large increase in value. He stated he could not find any comparable sales of property with shop buildings. The Assessor's Representative provided the Improvement Value Report for the shop that explained how they came to the value of the building on the subject parcel. The Assessor's Representative provided six comparable vacant land sales ranging in value from $54,000 to $143,000. The value of the land 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 $124,185 and improvements at $130,650 for a total of $254,835 for the subject parcel. Docusign Envelope ID:233B1965-D023-45E1-9166-18D85F2CCA2F Page 2 Petition No. 550.2024 Parcel No.22330-42-90003 Dated this 18th day of September 2024 DocuSigned by: Signed by: P------ � P" e6 t tams,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 Docusign Envelope ID:233B1965-D023-45E1-9166-18D85F2CCA2F Order of the Mason County Board of Equalization Property Owner: Peter Lentz Parcel Number(s): 32235-33-00020 Assessment Year: 2023 Petition Number: 555.2024 Date(s) of Hearing: 9/18/2024 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 $ 234,190 ® Land $ 234,190 ® Improvements $ 831,920 ® Improvements $ 657,995 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 1,066,110 Total Value $ 892,185 This decision is based on our finding that: The hearing was held on Wednesday, September 18, 2024. Peter Lentz, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was present. The Appellant was unaware of the recommended reduction by the Assessor via an assessment roll correction until the hearing. The Assessor recommended a reduction in value as she could not support the initial assessed value. The comparison analysis indicated a reduction in value was warranted. The Board found a preponderance of the evidence that the initial assessed value was in error. Therefore, the Board sustains the value for the land at $234,190 and overrules and sets the value for improvements at $657,995 for a total of$892,185 for the subject parcel. Docusign Envelope ID:233B1965-D023-45E1-9166-18D85F2CCA2F Page 2 Petition No. 555.2024 Parcel No.32235-33-00020 Dated this 18th day of September , 2024 DocuSigned by: Signed by: Chery i iams,Chairperson's Signature Cler 's tgnature 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:233B1965-D023-45E1-9166-18D85F2CCA2F Order of the Mason County Board of Equalization Property Owner: Craig Byerly Parcel Number(s): 22310-75-00160 Assessment Year: 2023 Petition Number: 556.2024 Date(s) of Hearing: 9/18/2024 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 $ 148,780 ® Land $ 148,780 ® Improvements $ 160,120 ® Improvements $ 160,120 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 308,900 Total Value $ 308,900 This decision is based on our finding that: The hearing was held on Wednesday, September 18, 2024. Craig Byerly, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's Representative, was present. The Appellant stated on his petition that his mobile home lacks a proper foundation and not tied down and is just cement blocks on dirt. The windows are original and non-thermal. The home would require a lot of updates and money to bring it up to the value placed on it by the Assessor. The Assessor's Representative stated that many mobile homes do not have a perimeter foundation. The home carries a 39% depreciation factor in the amount of$45,155. The Assessor provided two sales grids. One used high net and gross percentages and the other used comparable sales with less acreage, for a total of eight comparable sales. The first comparable chart ranged in value, as adjusted, from $299,980 to $431,961. The second comparable chart ranged in value, as adjusted, from $300,581 to $394,684. The value of the subject parcel falls within both ranges. 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 $148,780 and improvements at $160,120 for a total of $308,900 for the subject parcel. Docusign Envelope ID:233B1965-D023-45E1-9166-18D85F2CCA2F Page 2 Petition No. 556.2024 Parcel No.22310-75-00160 Dated this 18th day of September , 2024 DocuSigned by: Signed by: W4� 49 F r6" Chery i iams,Chairperson's Signature Cre-rV'MfoffiYe" 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