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Home My WebLink About02/02/2017 Order of the Mason County Board of Equalization Property Owner. Knop, Christine Parcel Number(s) : 22005-53-00028 Assessment Year: 2015 Petition Number: 371 .2016 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 $ 269675 ® Land $ 265675 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 26,675 TOTAL $ 261675 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 45842-301 ) . Christine Knop, Appellant was not present during the hearing. The Assessor was represented by Oliver Querin and IdaMae Ryen. The Appellant provided four comparable sales on the petition, one of which could not be verified by County records . The other three comparable sales provided by the Appellant did not include information as to the lot size, any improvements, location, which respect to waterfront or other data which effects the sale price. Therefore, the Board could not consider these sales to be comparable for the subject parcel . The Appellant listed the estimate of value of $223 ,000 for four lots purchased in July 2015 . However, the Appellant did not provide their estimate of fair market value for this speck parcel. The Assessor provided four comparable sales in the subject area which determined that the Assessor' s assessed value fell within the mean and median range of the four comparable sales, provided by the Assessor. Therefore, the Board sustained the Assessor' s fair market value of $26,675 . z f Page 2 Petition No. 371 . 2016 Parcel No . 22005 - 53 - 00028 Dated this 2"d day of February , 2017 R.A. McK' in, 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) 5344400 . Distribution : • Assessor a Petitioner • BOE File REV 64 0058 (2/16/12) 2 Order off° tic Mason County Board of IEquallizatioRl Property Owner: Knop, Christine Parcel Number(s) : 22005 -53 -00029 Assessment Year: 2015 Petition Number: 372 . 2016 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 $ 26,675 ® Land $ 26 , 675 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 269675 TOTAL $ 269675 This decision is based on our fmding 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 45812-301 ) . Christine Knop, Appellant was not present during the hearing. The Assessor was represented by Oliver Querin and IdaMae Ryen. The Appellant provided four comparable sales on the petition, one of which could not be verified by County records . The other three comparable sales provided by the Appellant did not include information as to the lot size, any improvements, location, which respect to waterfront or other data which effects the sale price . Therefore, the Board could not consider these sales to be comparable for the subject parcel . The Appellant listed the estimate of value of $223 ,000 for four lots purchased in July 2015 . However, the Appellant did not provide their estimate of fair market value for this specific parcel . The Assessor provided four comparable sales in the subject area which determined that the Assessor' s assessed value fell within the mean and median range of the four comparable sales, provided by the Assessor. Therefore, the Board sustained the Assessor ' s fair market value of $ 26 , 6750 Page 2 Petition No. 372 ,2016 Parcel No. 22005-53 -00029 Dated this 2°d day of February 92017 R.A. McKi in, Chairperson 's Signature Clerk's Signa 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: Knop, Christine Parcel Number(s) : 22005 -53 -00073 Assessment Year: 2015 Petition Number: 373 .2016 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 $ 147 , 925 ® Land $ 132,910 ® Improvements $ 400 ® Improvements $ 45000 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 1519925 TOTAL $ 1369910 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 a preponderance of the 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 & 12-301 ) . The Appellant, Christine Knop, was not in attendance at the hearing. Oliver Querm and IdaMae Ryen were present at the hearing representing the Assessor. The Appellant provided four comparable sales on the petition, one of which could not be verified by County records . The other three comparable sales provided by the Appellant did not include information as to the lot size, any improvements, location, which respect to waterfront or other data which effects the sale price. Therefore, the Board could not consider these sales to be comparable for the subject parcel . The Appellant listed the estimate of value of $223 ,000 for four lots purchased in July 2015 . However, the Appellant did not provide an estimate of fair market value for the subject parcel . The Assessor provided six comparable sales which were time-adjusted to market value as of January 1 , 2015 . Furthermore, a front footage factor was provided for the six comparable sales with an indicated mean and median value . The assessed value of the subject property fell above the trend line. Therefore the Assessor adjusted the fair market value for subject property. The Board sustained the recommended adjusted value of $ 136,910 for the subject parcel with the land value set at $ 132 ,910 and the improvement value $4 , 000 , i� Page 2 Petition No . 373. 2016 Parcel No. 22005-53 - 00073 Dated this 20 day of February , 2017 R.A ibbin, Chairperson '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) 5344400. Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12) Order of the Mason County Boars of Equalization Property Owner: Knop, Christine Parcel Number(s) : 22005 -53 -00074 Assessment Year: 2015 Petition Number : 374 . 2016 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 $ 150 , 350 ® Land $ 138 , 670 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 1509350 TOTAL $ 138 ,670 This decision is based on our fmding 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 a preponderance of the 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 45842-301 ) . The owner, Christine Knop, was not in attendance at the hearing. The Assessor ' s representatives, Oliver Querin and IdaMae Ryen, were present at the hearing. The Appellant provided four comparable sales on the petition, one of which could not be verified by County records . The other three comparable sales provided by the Appellant did not include information as to the lot size, any improvements, location, which respect to waterfront or other data which effects the sale price . Therefore, the Board could not consider these sales to be comparable for the subject parcel . The Appellant listed the estimate of value of $223 ,000 for four lots purchased in July 2015 . However, the Appellant did not provide their estimate of fair market value for this specific parcel. r The Assessor provided six comparable sales which were time-adjusted to market value as of January 1 , 2015 . Furthermore, a front footage factor was provided for the six comparable sales with an indicated mean and median value. The assessed value of the subject property fell above the trend line and therefore the Assessor adjusted the fair market value . The Board sustained the recommended adjusted value of $ 138 , 670 for the subject parcel . f i ti Page 2 Petition No. 374.2016 Parcel No. 22005-53- 00074 Dated this 2nd day of February 52017 R. A. M ibbin, Chairperson ' 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 ) 5344400 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12)