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Home My WebLink About12/11/2014 Order of the Mason County Board of Equalization Property Owner: Cooper, Joseph D &Kirnberly D Parcel.Nurtilber's): 32232-52-15003 Assessment Fear: 2014 Petition N-Lunber: 46.2015 Having considered tl-ie,evidence presented by the parties in this appeal,the board hereby: F] sustains 0 oven-tiles the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination F] Land $ 70,415 17 Land $ 60,000 ❑ Improvements $ 275,605 F] Improve-i-nerets $ 260,791 F-I Minerals $ F1 Minerals $ FD I I ersonal Property $ El 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 convinching 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 84.40.03 0) and the Washington Administrative Code (WAC 45 8-12-3 0 1). The appellant Joseph Cooper was present at the hearing. The assessor was represented by Oliver Querin. The appellant referred to the Assessor's Answer and noted that the assessor gave less weight to comparable sale#1 and he felt it should be given more consideration. He noted the assessor's comparable sale#2 was a forced sale. He also noted the assessor's comparable sale#5 is from the Alderbrook neighborhood. He felt that the Alderbrook area is a different market, specifically for those who golf. The Assessor provided five comparable sales and indicated the adjusted assessed value of the subject parcel falls just outside of the value range of Comps 92,#4 and#5. The assessor indicated that comparable sale#1 was given less weight due to the higher gross adjustments;however,the net adjustment fell within an acceptable range of the other comparable sales. The assessor recognized the subject parcel as an arm's length transaction. It was established the parcel was on the market for approximately five years and the sale price was $299,500 which would normally establish fair market value at the time of the sale. The board felt that the indicated value of comp #1 sLibmitted by the Assessor and appellant should have been included in the fair market value of the subject property. When the value of comparable sale 91 is included, the board averaged the five corq3,--irable sales to deter Paine the indicated fair market value of $320,791. Page 2 Petition Nlo.46r2015 Parcel No.32232-52-15003 Dated ttds I I th day of Decen-iber 2014 rs -K Cf:�-60&L R.I.�, cKjbbin,Chairperson's Signature Clerk's Sib atare 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 f6mat for the visually impaired,please call(360)705- 6715. Teletype(=V)users,please call(360)705-6713. For ta-x assistance,call(360)534-1400. Distribution: oAssessor oPetitioner -BOEFfle REV 640058 (2/16/12) Order of the Mason Counbv Board of Equalkation P Propf,-Ay Gwner: Hawk,Robert &Jeanne Parcel Nuvnber(s): 42205-51-01049 Assessment Year: 2014 -Petition Number: 47.2015 Having considered the evidence presented by the paAies in this appeal, the Board hereby: M sustains D overrules the determination of the assessor. assessor's True and F air'Value BOE True and Fair Value Determination F-I Land $ 27,750 F]Lm-id $ 27,750 F-I hanprove-ments $ 144,740 F] h-nprovements $ 144,740 F-I Minerals $ 0 Minerals $ F-I Personal Property $ Personal Property $ This decision is based on our fmcling 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. The assessor was represented by Mary Newhall. In section 4 of the petition,the appellant expressed an opinion that the value of the subject parcel has not increased in value by $23,110 in one year;however no evidence was presented to support this opinion. The assessor provided five comparable sales. The comparative analysis indicates a value range from $179,150 to $210,055. The assessor noted that the appellant's stated cost of construction is in line with the assessed value. The board concludes to sustain the assessed value of the land at $27,750 and the improvements at$144,740 for a total assessed value of$172,490. -Page 2 Petition No.47.2015 Parcel Nox 42205-51-01049 Dated this day of C�e ril 10 e-,P- 92014 R. �IcKibbin,Chairperson's Signature Clerk's sign 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 yotir county assessor or the State Board. To ask about the availability of this publication.in an alternate fornnat for the visually in paired,please call(360)705- 6715. Teletype(TT)users,please call(360)705-6718. For tax assistance,call(360)534-1400. Mtribution. a Assessor s Petitioner 9 ME File REV 640058 (2/16/12) Order of the Mason County Board of Equalization Property Owwrier: Jeffrey&Nancy Edwaxds parcel 22217-11-90000 Assessmeift Year: 2014 PetitionNunrnber: 56.2015 Having considered the evidence presented,by the parties in this appeal,the Board hereby: 0 sustains M overrules the detei-mination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ❑ Land $ 292,825 F] Land $ 292,825 ❑ Improvements $ 232,280 F1 Improvements $ 232,280 F] Minerals $ F-I Nfinerals $ Personal Property $ E] Personal Property $ 1 This decision is based on our finidingthat: 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. The assessor was represented by Mary Newhall. The board reviewed the appellant's petition. Four comparable sales were noted on the petition by the appellant in the price range of$340,000 to $412,618. The assessor noted that one of the appellant's comparable sale is a foreclosure. The assessor felt the appellant's comparable sales b& c supported the assessor's market value for the subject property along with the assessor's four comparable sales. The board concluded to sustain the assessor's value of the land at$292,825 and improvements in the amount of$232,280 for a total of$525,105. Page 2 Petitloq No.—96.2015 Pcreel No.22217-11-90000 Dared ties 11 Uh day of December , 2014 A R.A.MKibbin,Chairperson's Signature Clerk's Signatdre 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 inailing of this order. The Notice of Appeal form is available froin either your county assessor or the State Board. To ask about the availability of this publication in an alternate forinat 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 --Petiflone-r a BOE File REV 64 0058 (22/16/12) Order of the Mason County Board of Equalization Propeity&,-mer- A&FRYTestaients Parcel Number(s): 12206-50-00007 Asscssmeiit Year: 2014 Petition Number: 58.2015 Having considered the evidence presented by the parties in this appeal,the Board hereby: F-I sustains R] Ovenrules the detennnafion of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination n Land $ 162,750 F] Land $ 67,500 Improve eats $ 38,880 F-11inprovements $ 43,000 F1 Minerals $ [—I Minerals $ n Personal-Property $ F1 Personal Property T W- s decision is based on our finding that: The valuation-placed on the property by the Assessor's Office is prestu-ned 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 lair 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). Susan&Fred Albert were in attendance at the hearing to represent A&F Investments. Mary Newhall represented the assessor at the hearing. The appellant provided an appraisal report from Sound Appraisal Group, Inc. dated 11/4/2014. The report provided six comparable sales and listed the combined value of the subject parcel and adjoining parcel (Petition 59.2015) at$143,000. The assessor provided five comparable sales. The sales indicated a value from$201,040 to $436,290. The subject parcel is in the low range for similar waterfront properties. The board reviewed two petitions 58.2015 and 59.2015, as they are adjoining parcels with the utilities dependent on a third parcel that was not in dispute. The improvements as recommended in the fee appraisal for the total property was $143,000, subtracting the $100,000 as recommended for front'Loot, left a balance of$43,000 for the improvements. Per discussion with the appellant,the $43,000 seemed to be a reasonable value for the improvements. The disparities between the fee appraisal and assessor's determination of land value was analyzed and reviewed by the board. The board placed significant irnpoitance to a nearby 150' parcel which sold for $1 3)5,0 0 0 at approx. $9 0 0 p er lineal foot, according to the fee appyai s al. The board analyzed d and integrated the comparable sales submitted.by both thie appellant a-d aplipraiseL-and thereby concludi-flg that $1,350 represented fair manket value for walfert-f-Mit in this area. Page 2 Petition No.58.2015 Parcel No. 12206-50-00007 Therefore the improvement value vAll be set at$43,000 and the land value at$67,500 for the subject parcel 12206-50-00007 and the lazed valve at $67,500 for subject parcel 12206-50-00904 (Petition 59.2015). Dated this i s 11 th day of December 92014 W R.A-V /A cKibbin,Chairperson's Signature Clerk's Sign ddre 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 forwmt for the visually impaired,please call(360)705- 67150 Teletype(TTY)users,please call(360)705-6718. For M assistance,call(360)534-1400. Distribution: Assessor @ Petitioner e BOE File REV 64 0058 (2/16/12) Order of the Mason County Board of Equalization Property Corner: A &F Investments Parcel_Ni imb,e r(s): 12206-50-00904 Assessment Year: 2014 Petition NllurnObcr: 59.2015 Having considered the evidence presented by the parties in this appeal,the Board hereby: n sustains M overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination F] Land $ 81,375 � Land $ 67,500 FlImprovements $ 17 Improvements $ F] Minerals $ ❑ Minerals $ 0 Personal Property $ F] Personal Property $ T1i s 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 oftlear, cogent, and co-avaicing evidence that the value is erroneous [RCW84.40.030(1)]. The Board's goal is to acquire sufflicient, 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 45 8-12-3 0 1). Susan&Fred Albert were in attendance at the hearing to represent A& F Investments. Mary Newhall represented the assessor at the hearing. The appellant provided an appraisal report from Sound Appraisal Group, Inc. dated 11/4/2014. The report provided six comparable sales and listed the combined value of the subject parcel and adjoining parcel (Petition 59.2015) at$143,000. The assessor provided five comparable sales. The sales indicated a value from$201,040 to $436,290. The subject parcel is in the low range for similar waterfront properties. The board reviewed two petitions 58.2015 and 59.2015, as they are adjoining parcels with the utilities dependent on a third parcel that was not in dispute. The improvements as recommended in the fee appraisal for the total property was $143,000, subtracting the $100,000 as recommended for front foot,left a balance of$43,000 for the improvements. Per discussion with the appellant,the $43,000 seemed to be a reasonable value for the improvements. The disparities between the fee appraisal and assessor's determination of land value was analyzed and reviewed by the board. The board placed significant iin�)oftaaice to a nearby 150' parcel which sold for $135,000 at approX. $900 per lineal foot, according to the fee appra!sal. The e board analyzed and i-i-Iteg-rated the comparable sales submitted by both the appellant and appraiser and thereby concluding that$1,3 50 -e-oresented fcair value for waterfront in this area. I Page 2 Petition No. 59,2015 Pa reel No.12206-50-00904 'therefore the board concludes the improve--me--at value will be set at $67,500 for the subject pamel. Dated this day of 2014 RA/IcKibbin,Chairperson's Signature Clerk's Signatdf-e 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 fbimat 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 e Pedflop-ei- a BOE File REV 64 0058 (2/16/12)