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Home My WebLink About01/15/2015 Order of the Mason County Board of Equalization Property Owner: Peter Gimmi Parcel Number(s): 22001-76-00010 Assessment Year: 2014 Petition Number: 144.2015 Having considered the evidence presented by the parties in this appeal, the Board hereby: El sustains E overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination D Land $ 65,000 ❑ Land $ 50,000 D Improvements $ ❑ improvements $ El Minerals $ F] Minerals $ E] Personal propeiLy D 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 458-12-30 1). The appellant was present at the hearing. Mary Newhall represented the Assessor. The appellant submitted comparable sales of parcels on Harstine Island which indicated a fair market value below the assessed value. Furthermore,the board gave greater weight to the two Harstine Island comparable sales submitted by the Assessor and lesser value to the non-Harstine Island comparable sales. Therefore the Board determined a fair market value of$50,000 for the subject parcel. Page 2 Petition No. 144.2015 Parcel No.22001-76-00010 Dated this 15t1i day of January ,2015 KdVin Fr ,eberger,Ph.D. ice- hairperson'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- Peter Gimmi Parcel Number(s): 22001-76-00020 Assessment Year: 2014 Petition Number: 145.2015 Having considered the evidence presented by the parties in this appeal, the Board hereby: 1:1 sustains E overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ❑ Land $ 65,000 [:] Land $ 50,000 Improvements $ 38,580 El Improvements $ 38,580 F] Minerals $ E] Minerals $ EPersonal Property r-1 Personal Property I ID Lj 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). Peter Gimmi, Appellant, was present at the hearing. The Assessor was represented by Mary Newhall. The appellant and the assessor agreed upon the value of the improvements at$38,580,therefore the board. confined discussion to the analysis of the land value. The appellant submitted comparable sales of land parcels on Harstine Island which indicated a fair market value below the assessed value. The Board also gave greater weight to the two Harstine Island comparable sales submitted by the Assessor and lesser value to the non-Harstine Island comparable sales. Therefore the Board determined a fair market value of$50,000 for the land and $38,580 for the improvements. Page 2 Petition No. 145.2015 Parcel No.22001-76-00020 Dated this 15" day of January , 2015 Y,Oin Fr eberger,Ph.D. ice hairperson'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: Peter Gin Parcel Number(s)- 22001-76-00030 Assessment Year- 2014 Petition Number: 146.2015 Having considered the evidence presented by the parties in this appeal, the Board hereby: El sustains E overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ] Land $ 65,000 El Land 50,000 0 improvements $ F] Improvements ] Minerals $ El Minerals $ r---I � 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, Peter Gimmi, was in attendance at the hearing. The Assessor was represented by Mary Newhall. The appellant submitted comparable sales of parcels on Harstine Island which indicated a fair market value below the assessed value. Furthermore,the board gave greater weight to the two Harstine Island comparable sales submitted by the Assessor and lesser value to the non-Harstine Island comparable sales. The Assessor and the Appellant agree that there is no improvement on the subject parcel and the value for improvements should be set at$0. Therefore the Board determined a fair market value of$50,000 for the land on the subject parcel. Page 2 Petition No. 146.2015 Parcel No.22001-76-00030 Dated this th day of January ,2015 CJi��,yC,c.y Kevi F ankeber Ph.D.,Vice-Ch erson s Signature Clerk's Signatur 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 ofAppeal 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: Peter Ginimi Parcel Nurnber(s): 22001-76-00040 Assessment Year: 2014 Petition Number- 147,2015 Having considered the evidence presented by the parties in this appeal, the Board hereby- D sustains 0 overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination Land $ 65,000 [] Land $ 40,000 ❑ Improvements $ El improvements $ ❑ Minerals $ ❑ Minerals $ L❑ Personal Property $ _J 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(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 84.40.03)0) and the Washington Administrative Code (WAC 458-12-301). The appellant was present at the hearing. The Assessor was represented by Mary Newhall. The appellant provided comparable sales on Harstine Island. The original value established by the Assessor at$98,130 was determined to reflect a computer error and subsequently revised downward to $65,000. This parcel is landlocked and deemed inferior in value compared to adjacent parcels due to a severe ravine in one comer of the subject parcel. The board therefore overruled the assessed value and set the market value at $40,000 for the land. Page 2 Petition No. 147.2015 Parcel No.22001-76-00040 Dated this 15t' day of January , 2015 Ke Fra erger,Ph.D.,Vice- hairpers 's Signature Clerk's Signatur 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)