HomeMy WebLinkAbout11/06/2024 Docusign Envelope ID: E0646C6D-7DDA-4F96-8172-8F15BF3AODB4
Order of the Mason County
Board of Equalization
Property Owner: Steve &Joan Buzzard
Parcel Number(s): 22028-50-00014
Assessment Year: 2023 Petition Number: 490.2024
Date(s) of Hearing: 11/6/2024
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 $ 248,230 ® Land $ 248,230
® Improvements $ 266,795 ® Improvements $ 266,795
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 515,025 Total Value $ 515,025
This decision is based on our finding that:
The hearing was held on Thursday,November 6, 2024.
Steve Buzzard, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present.
The Appellant is appealing the value on his waterfront property. He stated on his petition concerns about
the age of improvements and conditions. He noted it is a high commercial traffic area. He also noted
concerns about the lot size compared to the Assessor's comparable sales. No comparable sales or further
documentation was provided to support the estimate of value.
The Assessor stated that the land value is based on waterfront and tidelands and that site size is not a
consideration. The Assessor's Representative stated that the boat launch has been present for many years
and has not affected the values of surrounding properties.
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 $248,230 and improvements at $266,795 for a total of
$515,025 for the subject parcel.
Docusign Envelope ID: E0646C6D-7DDA-4F96-8172-8F15BF3AODB4
Page 2
Petition No.490.2024 Parcel No. 22028-50-00014
Dated this 6th day of November , 2024
L
gned 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: E0646C6D-7DDA-4F96-8172-8F15BF3AODB4
Order of the Mason County
Board of Equalization
Property Owner: Steve & Joan Buzzard
Parcel Number(s): 22028-50-11002
Assessment Year: 2023 Petition Number: 491.2024
Date(s) of Hearing: 11/6/2024
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 $ 40,700 ® Land $ 40,700
® Improvements $ 117,265 ® Improvements $ 117,265
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 157,965 Total Value $ 157,965
This decision is based on our finding that:
The hearing was held on Thursday,November 6, 2024.
Steve Buzzard, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present.
The Appellant is appealing the value on his property, which includes two storage buildings. He noted it is a
high commercial traffic area. He also noted concerns about the adjacent property which has been under
construction for approximately five years. No comparable sales or further documentation was provided to
support the estimate of value.
The Assessor provided an improvement value report for each utility building, showing the value minus
depreciation, including time adjustments.
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 $40,700 and improvements at $117,265 for a total of
$157,965 for the subject parcel.
Docusign Envelope ID: E0646C6D-7DDA-4F96-8172-8F15BF3AODB4
Page 2
Petition No.491.2024 Parcel No. 22028-50-11002
Dated this 6th day of November 2024
DocuSigned by: Signed by:
r6"
ery t tams, hairperson's Signature er 's ignata
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: E0646C6D-7DDA-4F96-8172-8F15BF3AODB4
Order of the Mason County
Board of Equalization
Property Owner: Steve & Joan Buzzard
Parcel Number(s): 22028-50-23002
Assessment Year: 2023 Petition Number: 492.2024
Date(s) of Hearing: 11/6/2024
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 $ 276,840 ® Land $ 276,840
® Improvements $ 730,620 ® Improvements $ 730,620
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 1,007,460 Total Value $ 1,007,460
This decision is based on our finding that:
The hearing was held on Thursday,November 6, 2024.
Steve Buzzard, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present.
The Appellant is appealing the value on his waterfront property. He stated on his petition concerns about
the lack of comparable sales for improvements. It is a high commercial traffic area, adjacent to a
commercial parking lot. He also noted concerns about the lot size compared to the Assessor's comparable
sales. No comparable sales or further documentation was provided to support the estimate of value.
The Assessor stated that the land value is based on waterfront and tidelands and that site size is not a
consideration. The Assessor provided a sales grid with four comparable sales. The values, as adjusted,
ranged from $1,173,428 to $1,301,063. 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 $276,840 and improvements at$730,620 for a total of
$1,007,460 for the subject parcel.
Docusign Envelope ID: E0646C6D-7DDA-4F96-8172-8F15BF3AODB4
Page 2
Petition No.492.2024 Parcel No. 22028-50-23002
Dated this 6th day of November , 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: E0646C6D-7DDA-4F96-8172-8F15BF3AODB4
Order of the Mason County
Board of Equalization
Property Owner: Frihet Trust
Parcel Number(s): 32235-32-00010
Assessment Year: 2023 Petition Number: 455.2024
Date(s) of Hearing: 11/6/2024
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 $ 214,160 ® Land $ 214,160
® Improvements $ 944,630 ® Improvements $ 944,630
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 1,158,790 Total Value $ 1,158,790
This decision is based on our finding that:
The hearing was held on Thursday,November 6, 2024.
Phil Bayley, Appellant's Agent, was present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present.
At the request of the Appellant, the Chair of the Board of Equalization read into the record the specific
reasons for his appeal:
"This property has shared parking, septic system, and common areas with another property. It also lacks
easements with the other property. An assessor said that hurts the value when valuing these properties. The
building inspector said this property has defective insulation from the 70s. The cost to fix this is estimated
to be $35,000. The bottom floor has issues that require extensive repairs at an estimated cost of$65,000.
32235-32-00140 parcel next door is a comp! She put in$500+k over the last 16 months (new bulkhead, new
septic from no flushing toilets, new plumbing, new electrical, new insulation, new painting, new flooring,
new bathrooms, new countertops, new lighting, etc. and her property value went DOWN!11111"
The Appellant stated that the Trust also owns parcel 32235-32-00030, which provides access and parking
for the subject parcel.
The Appellant testified that the subject parcel is under litigation. The Board determined that this has no
bearing on this appeal before the Board of Equalization.
The Assessor stated that documentation was needed for the defective areas. Depreciation was applied to
offset any aging components. The Assessor stated that many other homes along the South Shore are forced
to park across State Route 106, due to lack of depth on the water side.
Docusign Envelope ID: E0646C6D-7DDA-4F96-8172-8F15BF3AODB4
Page 2
Petition No.455.2024 Parcel No.32235-32-00010
The Assessor provided five comparable sales, as adjusted, ranging in value from $1,044,071 to $1,530,982.
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 $214,160 and improvements at$944,630 for a total of
$1,158,790 for the subject parcel.
Dated this 6th day of November 2024
DocuSigned by: Signed by:
ery i iams,Chairperson's Signature Cler s iog ature
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 640058 (5/25/2017)—MCBOE062019
Docusign Envelope ID: E0646C6D-7DDA-4F96-8172-8F15BF3AODB4
Order of the Mason County
Board of Equalization
Property Owner: Frihet Trust
Parcel Number(s): 32235-32-00020
Assessment Year: 2023 Petition Number: 456.2024
Date(s) of Hearing: 11/6/2024
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 $ 99,900 ® Land $ 99,900
® Improvements $ 199,085 ® Improvements $ 199,085
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 298,985 Total Value $ 298,985
This decision is based on our finding that:
The hearing was held on Thursday,November 6, 2024.
Phil Bayley, Appellant's Agent, was present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present.
At the request of the Appellant, the Chair of the Board of Equalization read into the record the specific
reasons for his appeal:
"This property is a subject in a legal dispute with defined criminals out of Washington DC attempting to
steal this property through abusing the federal courts to manifest unlawful debts totaling $323 million,
removal of the seawall and undermining the house foundation. The case is still ongoing, and the Mason
County Prosecutor is away of the matter and monitoring closely. In the past this office reduced the value by
50% as recognition of its issues while the matter is still ongoing. I request the same accommodation be
made while I stand up for Mason County property rights and Mason County's jurisdiction.
In the past I provided you the legal lawsuit. You should still have it on hand. I have documentation of the
fallacious $323 million bogus claims that they have reduced to roughly$285,000 or more than the entire
value of this property. Removing the seawall could be catastrophic to the property."
The Appellant testified that the subject parcel is under litigation. The Board determined that this has no
bearing on this appeal before the Board of Equalization.
The Assessor stated that the 50%reduction that had been applied in the past was due to the subject property
being classified as a recreational parcel. This land decrement should have been removed when a building
permit was issued in 2022, when it became a residential parcel.
Docusign Envelope ID: E0646C6D-7DDA-4F96-8172-8F15BF3AODB4
Page 2
Petition No.456.2024 Parcel No.32235-32-00020
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 $ 99,900 and improvements at $199,085 for a total of
$298,985 for the subject parcel.
Dated this 6th day of November 2024
Docuftned by: Signed by:
ALI, ��
n77l1'3r:FSRm"28 L�F71R9?Aqr1R7RA07
Cheryl Williams,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 640058 (5/25/2017)—MCBOE062019
Docusign Envelope ID: E0646C6D-7DDA-4F96-8172-8F15BF3AODB4
Order of the Mason County
Board of Equalization
Property Owner: Frihet Trust
Parcel Number(s): 32235-32-00030
Assessment Year: 2023 Petition Number: 457.2024
Date(s) of Hearing: 11/6/2024
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 $ 212,330 ® Land $ 212,330
® Improvements $ 412,945 ® Improvements $ 412,945
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 625,275 Total Value $ 625,275
This decision is based on our finding that:
The hearing was held on Thursday,November 6, 2024.
Phil Bayley, Appellant's Agent, was present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present
At the request of the Appellant, the Chair of the Board of Equalization read into the record the specific
reasons for his appeal:
"This property has shared parking, septic system, and common areas with another property. It also lacks
easements with the other property. An assessor said that hurts the value when valuing these properties. 60'
of the land is actually shoreline on a hillside and should be valued as tidelands.
32235-32-00140 parcel next door is a comp! She put in $500+k over the last 16 months (new bulkhead, new
septic from no flushing toilets, new plumbing, new electrical, new insulation, new painting, new flooring,
new bathrooms, new countertops, new lighting, etc. and her property value went DO"!11111"
The Appellant testified that the subject parcel is under litigation. The Board determined that this has no
bearing on this appeal before the Board of Equalization.
The Assessor stated that documentation was needed for the defective areas. Depreciation was applied to
offset any aging components. The Assessor stated that many other homes along the South Shore are forced
to park across State Route 106, due to lack of depth on the water side.
The Assessor provided four comparable sales, as adjusted, ranging in value from $671,446 to $805,573.
The value of the subject parcel falls below this range.
Docusign Envelope ID: E0646C6D-7DDA-4F96-8172-8F15BF3AODB4
Page 2
Petition No.457.2024 Parcel No.32235-32-00030
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 $212,330 and improvements at$412,945 for a total of
$625,275 for the subject parcel.
Dated this 6th day of November , 2024
DocuSigned by: Signed by:
r6"
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