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Home My WebLink About11/20/2013 Order of the Mason County Board of Equalization Property Owner: Pruitt Jr., Thomas Parcel Number(s): 22032-51-00026 Assessment Year: 2013 Petition Number: 58.2014 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 $ 164,550 ❑ Land $ 120,000 ❑ Improvements $ 131,605 ❑ Improvements $ 109,000 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ This decision is based on our finding that: The valuation placed on the property by the Assessor's Office is presumed to be correct,and can only be overcome by the presentation of clear,cogent,and convincing evidence that the value is erroneous [RCW84.40.030(1)l. The Board's goal is to acquire sufficient,accurate evidence to support a determination of true and fair value for the purpose of uniformity and equalization of taxation within the county as defined by statute(RCW 84.40.030)and the Washington Administrative Code(WAC 458-12-301) The Petitioner was present and submitted two comparable sales with supporting documents. One sale after January 1,2013,was considered as it reflected current market conditions.The petitioner indicated that his home has a room above the garage which has no plumbing fixtures and is considered a storage room. The Assessor provided four comparable sales. Two of the four sales were not in close proximity to the subject property.The Assessor indicated the room above the garage was assessed as an apartment. The subject improvements reflect$13,000 reduction in value for the room above the garage. The Board gave greater consideration to the Assessor's comparable sales number one and number three and a more recent sale provided by the Appellant. An adjustment was made for the lack of the apartment over the garage. The Board overruled the Assessor's value and set the new value based on the information noted above. Dated this 20th day of November , 2013 Mc.Kibbin,Chairperson's Signature Clerk's Signatur,6 U NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at PO Box 40915, Olympia, WA 98504-0915,within thirty days of the date of mailing of this order. The Notice of Appeal form is available from either your county assessor or the State Board. To ask about the availability of this publication in an alternate format for the visually impaired,please call(360)705- 6715. Teletype(TTY)users,please call(360)705-6718. For tax assistance,call(360)534-1400. Distribution: •Assessor •Petitioner •BOE File REV 64 0058 (2/16/12) Order of the Mason County Board of Equalization Property Owner: McLeod, Valerie M Parcel Number(s): 22220-32-90030 Assessment Year: 2013 Petition Number: 24.2014 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 $ 315,000 ❑ Land $ 315,000 ❑ Improvements $ 86,200 ❑ Improvements $ 86,200 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ This decision is based on our finding that: The valuation placed on the property by the Assessor's Office is presumed to be correct,and can only be overcome by the presentation of clear,cogent,and convincing evidence that the value is erroneous [RCW84.40.030(1)]. The Board's goal is to acquire sufficient,accurate evidence to support a determination of true and fair value for the purpose of uniformity and equalization of taxation within the county as defined by statute(RCW 84.40.030)and the Washington Administrative Code(WAC 458-12-301) The Appellant provided a fee appraisal which was reviewed and analyzed by the Board. This fee appraisal did not separate values for the improvements vs. land. The Assessor provided four comparable sales in close proximity to the subject property. All sales were prior to the January 1, 2013 assessment date. The Board placed significant weight on the Assessor's comparable sales and sustains the value as noted above at $401,200. Dated this 20th day of November , 2013 R. ,McKibbin,Chairperson's Signature Clerk's Signatu NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at PO Box 40915, Olympia,WA 98504-0915, within thirty days of the date of mailing of this order. The Notice of Appeal form is available from either your county assessor or the State Board. To ask about the availability of this publication in an alternate format for the visually impaired,please call(360)705- 6715. Teletype(TTY)users,please call(360)705-6718. For tax assistance,call(360)534-1400. Distribution: • Assessor •Petitioner •BOE File REV 64 0058 (2/16/12) Order of the Mason County Board of Equalization Property Owner: Barber, Gary &Joyce Parcel Number(s): 22311-76-00280 Assessment Year: 2013 Petition Number: 97.2014 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 $ 65,025 ❑ Land $ 65,025 ❑ Improvements $ 200,475 ❑ Improvements $ 200,475 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ This decision is based on our finding that: The valuation placed on the property by the Assessor's Office is presumed to be correct,and can only be overcome by the presentation of clear,cogent,and convincing evidence that the value is erroneous [RCW84.40.030(1)]. The Board's goal is to acquire sufficient,accurate evidence to support a determination of true and fair value for the purpose of uniformity and equalization of taxation within the county as defined by statute(RCW 84.40.030)and the Washington Administrative Code(WAC 458-12-301) The Appellant was not present at the hearing. He submitted a fee appraisal dated 6/13/2013,with the petition,which set the value at$243,000. The Assessor pointed out that the fee appraisal comparable number one sold at$200 more than the County's assessed value for that property,supporting the Assessor's methodology utilizing statistical analysis. The Assessor provided four comparable sales ranging in price from$266,815 to$373,595 and the assessed value of the subject falls below this range. The Board sustains the Assessor's valuation of this property as noted above in the amount of$265,500. Dated this 20th day of November , 2013 }' R:A.McKibbin,Chairperson's Signature Clerk's Signature NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at PO Box 40915, Olympia, WA 98504-0915,within thirty days of the date of mailing of this order. The Notice of Appeal form is available from either your county assessor or the State Board. To ask about the availability of this publication in an alternate format for the visually impaired,please call(360)705- 6715. Teletype(TTY)users,please call(360)705-6718. For tax assistance,call(360) 534-1400. Distribution: •Assessor •Petitioner •BOE File REV 64 0058 (2/16/12) Order of the Mason County Board of Equalization Property Owner: Parisio, William F Parcel Number(s): 12119-50-00157 Assessment Year: 2013 Petition Number: 81.2014 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 $ 214,750 ❑ Land $ 214,750 ❑ Improvements $ 98,080 ❑ Improvements $ 98,080 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ This decision is based on our finding that: The valuation placed on the property by the Assessor's Office is presumed to be correct,and can only be overcome by the presentation of clear,cogent,and convincing evidence that the value is erroneous [RCW84.40.030(1)]. The Board's goal is to acquire sufficient,accurate evidence to support a determination of true and fair value for the purpose of uniformity and equalization of taxation within the county as defined by statute(RCW 84.40.030)and the Washington Administrative Code(WAC 458-12-301) The petitioner provided a fee appraisal dated April 25,2013 which valued the property at$290,000. The fee appraisal comparable sales were not in the same neighborhood as the subject property at Hartstene Pointe,which is a unique gated community. The Assessor provided several comparable sales all within Hartstene Pointe. The 2012 comparable sales within Hartstene Pointe indicated a value range of$304,000 to$350,870. The subject's assessed value of$312,830 is in the low end of this range and supported the Assessor's analysis. The Board sustained the Assessor's value of$312,830 as noted above. Dated this 20th day of November , 2013 X.A.McKibbin,Chairperson's Signature Clerk's Signatutee� NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at PO Box 40915, Olympia, WA 98504-0915, within thirty days of the date of mailing of this order. The Notice of Appeal form is available from either your county assessor or the State Board. To ask about the availability of this publication in an alternate format for the visually impaired,please call(360)705- 6715. Teletype(TTY)users,please call(360)705-6718. For tax assistance,call(360)534-1400. Distribution: •Assessor •Petitioner • BOE File REV 64 0058 (2/16/12) Order of the Mason County Board of Equalization Property Owner: Newman, Richard E & Diane K Parcel Number(s): 22127-76-00010 Assessment Year: 2013 Petition Number: 19.2014 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 $ 331,000 ❑ Land $ 331,000 ❑ Improvements $ 309,095 ❑ hnprovements $ 309,095 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ This decision is based on our finding that: The valuation placed on the property by the Assessor's Office is presumed to be correct,and can only be overcome by the presentation of clear,cogent,and convincing evidence that the value is erroneous [RCW84.40.030(1)]. The Board's goal is to acquire sufficient,accurate evidence to support a determination of true and fair value for the purpose of uniformity and equalization of taxation within the county as defined by statute(RCW 84.40.030)and the Washington Administrative Code(WAC 458-12-301) The appellant appeared before the Board. He provided no clear,cogent,convincing documentation to support his oral presentation. The Assessor's office provided comparable sales within close proximity of the subject property. The assessed value is at the low end of market for the quantity of land and improvement size,age and condition. The Board determined that the Assessor's valuation should be sustained at$640,095 as noted above. Dated this 20th day of November , 2013 0 � C , Gary Miner,Acting Chairperson's Signature Clerk's Signature NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at PO Box 40915, Olympia, WA 98504-0915, within thirty days of the date of mailing of this order. The Notice of Appeal form is available from either your county assessor or the State Board. To ask about the availability of this publication in an alternate format for the visually impaired,please call(360)705- 6715. Teletype(TTY)users,please call(360)705-6718. For tax assistance,call(360)534-1400. Distribution: •Assessor •Petitioner •BOE File REV 64 0058 (2/16/12) Order of the Mason County Board of Equalization Property Owner: Newman, Richard E & Diane K Parcel Number(s): 22127-76-00020 Assessment Year: 2013 Petition Number: 20.2014 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 $ 196,250 ❑ Land $ $196,250 ❑ Improvements $ 0 ❑ Improvements $ 0 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ This decision is based on our finding that: The valuation placed on the property by the Assessor's Office is presumed to be correct,and can only be overcome by the presentation of clear,cogent,and convincing evidence that the value is erroneous [RCW84.40.030(1)]. The Board's goal is to acquire sufficient,accurate evidence to support a determination of true and fair value for the purpose of uniformity and equalization of taxation within the county as defined by statute(RCW 84.40.030)and the Washington Administrative Code(WAC 458-12-301) The appellant appeared before the Board. He provided no clear,cogent,convincing documentation to support his oral presentation. The Assessor's office provided comparable sales within close proximity of the subject property. The assessed value on the subject property indicates it is in the low range of value for high bank salt waterfront. The Board determined that the Assessor's valuation should be sustained at$1.96,250 as noted above. Dated this 20th day of November , 2013 Gary Miner,Ping Chairperson's Signature Clerk's Signature NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at PO Box 40915, Olympia, WA 98504-0915,within thirty days of the date of mailing of this order. The Notice of Appeal form is available from either your county assessor or the State Board. To ask about the availability of this publication in an alternate format for the visually impaired,please call(360)705- 6715. Teletype(TTY)users,please call(360)705-6718. For tax assistance,call(360) 534-1400. Distribution: a Assessor •Petitioner •BOE File REV 64 0058 (2/16/12)