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Home My WebLink About12/05/2013 ORDEROF THE MASON COUNTY BOARD OF EQUALIZATION This matter having come before the Board of Equalization for Mason County was heard on 12/5/2013 at 9.00 AM,with the appellant represented and the Mason County Assessor's Office(Assessor)represented. The Board of Equalization having been properly convened and having considered all of the evidence presented by the parties in this appeal,does hereby overrule the valuation of the Assessor for the 2013 Assessment Year for taxes payable in 2014,as to the following: Louis F.Cofoni,Appellant P.O.Box 517 Shelton,WA 98584 Petition No.56.2014 Parcel No.22133-76-90024 BOARD DECISION: OVERRULE Assessor's Valuation Board's Determination Land value $28,350. $28,350. Improvements $147,580. $128,895. Total $175,930. $157,245. 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 asserts that the fair market value is less than the Assessor's valuation for the 2013 assessment year,based on the junk yard two doors down from the subject property. The Appellant provided documents supporting his position from the county noting that they have been unable to have the junk,vehicles removed on comparable property. The appellant provided clear,cogent and convincing evidence. The junk,yard has a negative impact on his home. This is substantiated by the Assessor's comparable sale number one which has a current assessed market value of$131,445. Furthermore,the Assessor indicated in verbal comments that comparable sale number one was similar to the subject property. However,this information is contradicted by the Assessor in their correlation of value comments on Exhibit#1. The rational is based on sales of comparable number one which has an assessed current market value of$131,945. The board notes that the subject property has 450 finished square feet,calculated at$40 a square foot and$18,000. The garage of subject property has 390 additional square feet,calculated at$20 per square feet is$7,800. Adding the$18,000 and$7,800 to$131,445 as currently assessed for the comparable property is$157,245. The Board overrules the Assessor's valuation and sets the true market value as noted above totaling$157,245, NOTICE: This order can be appealed to the State Board of Tax Appeals by filing with them at PO Box 40915,Olympia,WA 98504-0915, within thinydUs of the date of mailing of this order.The Notice of Appeal form is available from either your county assessor(360)427- 9670 or the State Board(360)753-5446. 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: ®Petitioner +Assessor a BOE File Page 2 Petition 956.2014 Parcel#22133-76-90024 A.McKibbin,Chair Date: Mason County Board of Equalization NOTICE: This order can be appealed to the State Board of Tax Appeals by filing 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(360)427- 9670 or the State Board(360)753-5446. 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: •Petitioner •Assessor •BOE File ORDER OF THE MASON COUNTY BOARD OF EQUALIZATION This matter having come before the Board of Equalization for Mason County was heard on 12/5/2013 at 10:00 AM,with the appellant not represented and the Mason County Assessor's Office(Assessor)represented. The Board of Equalization having been properly convened and having considered all of the evidence presented by the parties in this appeal,does hereby overrule the valuation of the Assessor for the 2013 Assessment Year for taxes payable in 2014,as to the following: Frank&Myong Greer,Appellant P.O. Box 173 Belfair,WA 98528 Petition No.23.2014 Parcel No.22201-22-00070 BOARD DECISION: OVERRULE Assessor's Valuation Board's Determination Land value $37,800. $30,600. Improvements $99,200. $99,200. Total $137,000. $129,800. 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(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 Board reviewed the appraisal submitted by the Appellant. The appellant was not here to represent his issues. The Board listened to the Assessor review his answer to the petitioner. After listening to the discussion,the board decided to reduce the value of the land to$30,600 and to sustain the Assessor's final market value for improvements at$99,200 for a total of$129,800 as noted above. �At(/av .A.McKibbin,Chair Date: l2 �Ldl3 Mason County Board of Equalization NOTICE: This order can be appealed to the State Board of Tax Appeals by filing 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(360)427- 9670 or the State Board(360)753-5446. 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)705-671.8. For tax assistance,call(360)534-1400. Distribution: 9 Petitioner •Assessor •BOE File ORDER OF THE MASON COUNTY BOARD OF EQUALIZATION This matter having come before the Board of Equalization for Mason County was heard on 12/5/201S at 11:00 AM,with the appellant not represented and the Mason County Assessor's Office(Assessor)represented. The Board of Equalization having been properly convened and having considered all of the evidence presented by the parties in this appeal,does hereby sustain the valuation of the Assessor for the 2013 Assessment Year for taxes payable in 2014,as to the following: Scott Barnard,Appellant P.O.Box 417 Shelton,WA 98584 Petition No.39.2014 Parcel No.32234-51-00015 BOARD DECISION: SUSTAIN Assessor's Valuation Board's Determination Land value $40,000. $40,000. Improvements $0. $0. Total $40,000. $40,000. 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 requested the assessed value be reduced to$40,000. The Assessor,after reviewing market data,has agreed that $40,000 is a fair market value. The Board sustains the market value at$40,000. A.McKibbin,Chair Date: 12/5/2013 Mason County Board of Equalization NOTICE: This order can be appealed to the State Board of Tax Appeals by filing 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(360)427- 9670 or the State Board(360)753-5446. 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: •Petitioner 9 Assessor •BOE File ORDER OF THE MASON COUNTY BOARD OF EQUALIZATION This matter having come before the Board of Equalization for Mason County was heard on 12/5/2013 at 1:00 PM,with the appellant not represented and the Mason County Assessor's Office(Assessor)represented. The Board of Equalization having been properly convened and having considered all of the evidence presented by the parties in this appeal,does hereby overrule the valuation of the Assessor for the 2013 Assessment Year for taxes payable in 2014,as to the following: Frederick&Diana Anderson,Appellant 108 5th Avenue S#310 Seattle,WA 98104 Petition No.52.2014 Parcel No.32232-53-00007 BOARD DECISION: OVERRULE Assessor's Valuation Board's Determination Land value $240,000. $204,000. Improvements $251,670. $158,500. Total $491,670. $362,500. 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 Board read the presentation submitted by the Appellant and noted the previous board had set an overall value for 2012(2013 taxes)at$350,000. The Board determination for 2012 was not challenged by the Assessor to the State Board of Tax Appeals. The Board believed the comparable sales submitted by the Assessor were not directly comparable and determined that the subject land was overvalued. After discussing the issues with the county Assessor the Board continued the value of the land at$204,000 and set the value of the improvements at$158,500 for a total of$362,500. v-t .A. Mcl(ibbin,Chair Date: l Z o i3 Mason.County Board of Equalization NOTICE: This order can be appealed to the State Board of Tax Appeals by filing 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(360)427- 9670 or the State Board(360)753-5446. 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: 9 Petitioner •Assessor •BOE File ORDER OF THE MASON COUNTY BOARD OF EQUALIZATION This matter having come before the Board of Equalization for Mason County was heard on 12/5/2013 at 3:00 PM,with the appellant represented and the Mason County Assessor's Office(Assessor)represented. The Board of Equalization having been properly convened and having considered all of the evidence presented by the parties in this appeal,does hereby sustain the valuation of the Assessor for the 2013 Assessment Year for taxes payable in 2014,as to the following: Gary L&Denise A Miner,Appellant 1331 E Island Lake Drive Shelton,WA 98584 Petition No. 1.2014 Parcel No.32030-51-04011 BOARD DECISION: SUSTAIN Assessor's Valuation Board's Determination Land value $37,500. $37,500. Improvements 97,425. $97,425. Total $134,925. $134,925. The valuation placed on the property by the Assessor's Office is presumed to be convect,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) Per WAC 458-14-146 Conflicts of Interest;the Board members must disqualify themselves from hearing the taxpayer appeal involving property owned by the Appellant who is an alternate member of the Mason County Board of Equalization. The Board cannot achieve a quorum due to the provisions of WAC 458-14-146(3);therefore,the Board shall sustain the assessor's determination of value totaling$134,925 as noted above. .A.McKibbin,Chair T Date: %L 5 / Z 0/3 Mason County Board of Equalization NOTICE: This order can be appealed to the State Board of Tax Appeals by filing 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(360)427- 9670 or the State Board(360)753-5446. 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: 9 Petitioner 9 Assessor •BOE File