HomeMy WebLinkAbout12/10/2013 ORDER OF THE MASON COUNTY BOARD OF EQUALIZATION
This matter having come before the Board of Equalization for Mason County was heard on 12/10/2013 at 9:00 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:
Stephen M&Mao K Gonczi,Appellant
14991 N US Hwy 101
Shelton,WA 98584
Petition No.63.2014 Parcel No.42127-11-90013
BOARD DECISION: SUSTAIN
Assessor's Valuation Board's Determination
Land value $63,000. $63,000.
Improvements $228,800. $228,800.
Total $291,800. $291,800.
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(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 noted the last year the subject property was physically assessed was in March 2012. The appellant asserts that the fair
market value is less than the Assessor's valuation for the 2013 assessment year,based on the fact that there were no improvements on
the land or house in the last year to have an increase in real value. The appellant provided no evidence indicating the assessor's
valuation was incorrect.
The Assessor provided three comparable sales in the range of$277,720 to$304,575 and the assessed subject land and improvements
values fall within this range.
The Board gave more weight to the evidence presented by the Assessor and made its determination to sustain the Assessor's valuation
as fair value noted above.
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 12/10/2013 at 10:00 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:
James D&Lynn Gering,Appellant
6048 Sycamore Ave NW
Seattle,WA 98107
Petition No.65.2014 Parcel No.22108-53-00214
BOARD DECISION: OVERRULE
Assessor's Valuation Board's Determination
Land value $189,000. $189,000.
Improvements $84,460. $60,000.
Total $273,460. $249,000.
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 asserts that the fair market value is less than the Assessor's valuation for the 2013 assessment year,based on the two
comparable sales provided. The Appellant was in agreement with the assessor's land value at$189,000.
The Assessor provided five comparable sales from competing neighborhoods which had similar improvements and amenities.
The Board reviewed submittals by the appellant and submittals by the Assessor. After reviewing the improvements being submitted
for comparison,it was determined that the market value for improvements should be$60,000. The market value fell within the values
submitted by the Assessor's office.
The Board overrules the Assessor's valuation on the improvements and sets the true market value for the improvements at$60,000 as
noted above.
,may Aql�
o McKibbin,Chair Date: I ll J C 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: •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 12/10/2013 at 11:00 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:
Robert J Miller,Appellant
P.O. Box 4043
Bremerton,WA 98312
Petition No.86.2014 Parcel No. 12305-50-00035
BOARD DECISION: OVERRULE
Assessor's Valuation Board's Determination
Land value $54,000. $54,000.
Improvements $269,795. $254,795.
Total $323,795. $308,795.
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 three
comparable sales s/he provided. Appellant had adjusted the sale price of each to reflect the subject property.
The Appellant presented three fee appraisals which reflected three different values of$280,000,$290,000 and$300,000 as a package
of land and improvements market value.
The Assessor noted that there appears to be a major error relative to the cost/value of the subject property's"carport"compared to the
attached garages and detached garages included with the comparable sales.
The Board believed that the adjustments made to the cost/value of the garages were undervalued by the Assessor.
The Board overrules the Assessor's valuation and sets the true market value as noted above.
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
Page 2
Petition 486.2014 Parcel#12305-50-00035
/144A. McKibbin,Chair Date: l U" I /�
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(TTI)
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 12/10/2013 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:
Doug&Leslie Davies,Appellant
NE 493 Tiger Mission Rd
Belfair,WA 98528
Petition No,92.2014 Parcel No. 12305-13-90090
BOARD DECISION: OVERRULE
Assessor's Valuation Board's Determination
Land value $185,885. $160,000.
Improvements $106,270. $106,270.
Total $292,155. $266,270.
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 45 8-12-3)0 1) .
The appellant asserts that the fair market value is less than the Assessor's valuation for the 2013 assessment year, based on the fee
appraisal dated May 24,2013,due to a bank refinance.
The Assessor stated that the Appellant's comparable sale number one had no public record to verify the data. The Assessor's
comparable sale number two was also provided as a comparable sale by the Appellant.
The Assessor provided five comparable sales in the value range of$249,435 to$344,955 outside of the immediate neighborhood of
the subject property. The subject land and improvement values fall within this range.
After reviewing the allocation to land value and considering the 2012 land appraisal of$134,250,the Board ruled that the fair market
value of$160,000(representing a 19%increase)is fair market value for the land.
The Board determines that$160,000 for the land value as recommended by the fee appraisal was closer to true market value as
compared to the Assessor's 2012 value of$134,250. There was an agreement between the Appellant and the Assessor on the market
value of improvements at$106,270.
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: a Petitioner ®Assessor ®BOE File
Page 2
Petition 992.2014 Parcel#12305-13-90090
The Board overrules the Assessor's valuation and sets the true market value at$266,270 as noted above.
.A. McKibbin,Chair Date: 12/10/2013
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.
Distributions ®Petitioner a 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 12/10/2013 at 2:00 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 overrule the valuation of the
Assessor for the 2013 Assessment Year for taxes payable in 2014,as to the following:
Arny&Ellen Davis,Appellant
192 Dieckman Road
Chehalis, WA 98532
Petition No. 153.2014 Parcel No.32232-52-08013
BOARD DECISION: OVERRULE
Assessor's Valuation Board's Determination
Land value $41,800. $28,000.
Improvements $3,680. $4,320.
Total $45,480. $32,320.
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 justified this market value by using a comparable submitted by the Assessor as being"in the same neighborhood,same
condition and 2.5 times larger piece of land which had sold for a lower price than the subject property's assessed value.
The Board having reviewed input from the Appellant and the County Assessor, determined the value of the land to be$28,000 and the
improvements to be$4,320 for a total of$32,320.
v �,.
.A.McKibbin,Chair Date: l Z 0 13
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 12/10/2013 at 3:00 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 sustain the valuation of the
Assessor for the 2013 Assessment Year for taxes payable in 2014,as to the following:
Timothy&Janet Archer,Appellant
400 SE Collier Rd
Shelton,WA 98584
Petition No.84.2014 Parcel No.32021-44-90010
BOARD DECISION: SUSTAIN
Assessor's Valuation Board's Determination
Land value $264,845. $264,845.
Improvements $293,820. $293,820.
Total $558,665. $558,665.
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
unifonnity 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 dated February 21,2013 to justify the purchase price of the subject property.
The Board reviewed the information supplied by the Appellant and the comparable analysis supplied by the Assessor.
The comparison provided by the Assessor was clear,cogent and very useful. The board has determined the market value for land to
be$264,845 and the improvements to be set at$293,820 for a total of$558,665.The determination sustains the Assessor's values.
C/
A.McKibbin,Chair Date: `z 0 13
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