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Home My WebLink About02/19/2019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on March 1, 2019, 1 personally emailed a true and correct copy of the attached Order of the Mason County Board of Equalization to the following . Mark & Michelle Carter 4623 77Th Ave Ct . W University Place, Wa 98466 Email : blackhairz@blackhairz . com : Patti McLean Mason County Assessor 411 N . 5t" Street Shelton , WA 98584 Email : PMcLean@co . mason . wa . us Becky Roge Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Mark & Michelle Carter Parcel Number(s) . 61902-50-00029 Assessment Year: 2018 Petition Number: 21 .2019 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 $ 75525 ® Land $ 7 , 525 ® Improvements $ ® Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 71525 TOTAL $ 75525 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 ) . The Appellant was not present . The Assessor was represented by IdaMae Jensen. The Appellant provided six comparable sales; however, according to the Assessor' s representative none of these were arm' s length sales as the properties had either reverted back to the county due to foreclosures or via quit claim deeds . The Assessor' s three comparable sales were all located on creeks and were located within the same district. The adjusted values of the sales ranged from $7,420 to $ 8,725 . The subject property fell within this range at $7, 525 . The original valuation for the subject property for 2018 was $ 15 ,055 . However, during the protest period the Assessor reduced the valuation of the subject property to $7,525 , a 50% reduction as the property was deemed a recreational lot. The Board found no clear, cogent or convincing evidence to overrule the Assessor' s valuation. Therefore, the Board sets the valuation of the subject property at $7,525 for assessment year 2018 . Page 2 Petition No . 21 . 2019 Parcel No. 61902- 50- 00029 Dated this 19th day of February , 2019 Deborah Reis, Ch irperson' 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) CERT FICATE OF MAILING I , Becky Rogers, certify that on March 1, 2019, 1 personally emailed OR forwarded , by United States mail , a true and correct copy of the attached Order of the Mason County Board of Equalization to the following . John Byerly PO Box 133 Belfair, Wa 98528 Patti McLean Mason County Assessor 411 N . 5th Street Shelton, WA 98584 Email : PMcLean@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : John Byerly Parcel Number(s) : 12331 -23 -90010 Assessment Year : 2018 Petition Number: 15 . 2019 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 $ 50,905 ® Land $ 509905 ® Improvements $ 14,365 ® Improvements $ 149365 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 65 , 270 TOTAL $ 659270 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 ) . The Appellant, John Byerly, was present. IdaMae Jensen, Assessor' s Representative, was also present. The Appellant submitted three comparable sales one of which proved to be a dated sale and two others were not sales . Additional evidence provided by the Appellant concerned WAC 45814-046 (6A) concerning the presumption of correctness . The Appellant questioned the Assessor' s methodology and procedures as they related to valuing the subject property. The Board could not consider this issue as evidence (clear, cogent or convincing evidence) in order to overrule the Assessor' s valuation. The Assessor presented four comparable sales with a range of $70 ,625 to $ 94,795 . The subject property, at $65 ,270 fell below this range . The Board determined the testimony of the Appellant did not provide clear, cogent and convincing evidence to overrule the Assessor' s valuation. Therefore, the Board sustains the January 1 , 2018 Assessor' s valuation of $ 67,270 for the subject property. Page 2 Petition No. 15.2019 Parcel No. 12331 -2340010 Dated this 19th day of February 92019 Deborah Reis, Chairperson's'Signature Clerk's SignatuM 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) CERTIFICATE OF MAILING I , Becky Rogers, certify that on March 1, 2019, 1 personally emailed OR forwarded , by United States mail , a true and correct copy of the attached Order of the Mason County Board of Equalization to the following . John Byerly PO Box 133 Belfair, Wa 98528 Patti McLean Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : PMcLean@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason Count Board of Equalization Property Owner: John Byerly Parcel Number(s) : 12331 -23 -90012 Assessment Year: 2018 Petition Number: 16 .2019 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 $ 365210 ® Land $ 361,210 ® Improvements $ 31 ,745 ® Improvements $ 313745 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 67 , 955 TOTAL $ 67,955 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( 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 45842-301 ) . The Appellant, John Byerly, was present. IdaMae Jensen, Assessor' s Representative, was also present. The Appellant submitted two comparable sales one of which proved to be a dated sale and the other was a non-sale. Additional evidence provided by the Appellant concerned WAC 458 - 14-046 (6A) concerning the presumption of correctness . The Appellant questioned the Assessor' s methodology and procedures as they related to valuing the subject property . The Board could not consider this issue as evidence (clear, cogent or convincing evidence) in order to overrule the Assessor' s valuation. The Assessor presented four comparable sales and by extrapolating the land value from the total value arrived at a valuation of $67,955 for the subject property. The Board determined the testimony of the Appellant did not provide clear, cogent and convincing evidence r to overrule the Assessor ' s valuation. Therefore, the Board sustains the January 1 , 2018 Assessor' s valuation of $ 67,955 for the subject property Page 2 Petition No . 16. 2019 Parcel No. 12331 -23-90012 Dated this 1901 day of February 2019 4/ 0 oroe� � 2, 1 - . , 6i fcpe� Deborah Reis, Chairperson 's Si afore 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 • Petitioner • BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I , Becky Rogers, certify that on March 1, 2019, 1 personally emailed OR forwarded , by United States mail , a true and correct copy of the attached Order of the Mason County Board of Equalization to the following . John Byerly PO Box 133 Belfair, Wa 98528 Patti McLean Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : PMcLean@co . mason . wa . us Woo Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: John Byerly Parcel Number(s) : 12331 -23 -90120 Assessment Year: 2018 Petition Number: 17 .2019 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 $ 619595 ® Land $ 619595 ® Improvements $ 89415 ® Improvements $ 85415 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ $ 705010 TOTAL $ 70 , 010 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, John Byerly, was present. IdaMae Jensen, Assessor' s Representative, was also present. The Appellant submitted three comparable sales one of which proved to be a dated sale and two others were not sales . Additional evidence provided by the Appellant concerned WAC 458 - 14-046 (6A) concerning the presumption of correctness . The Appellant questioned the Assessor' s methodology and procedures as they related to valuing the subject property. The Board could not consider this issue as evidence (clear, cogent or convincing evidence) in order to overrule the Assessor' s valuation. The Appellant testified that this land was not level and submitted a geotech report to support the topography of the subject property. The Appellant testified that this property has a full view and it was buildable. The Assessor presented four comparable sales with a range of $ 68,795 to $ 108 ,685 . The subject property at $ 70 ,010 fell within this range. The Board determined the testimony of the Appellant did not provide clear, cogent and convincing evidence to overrule the Assessor' s valuation. Therefore, the Board sustains the January 1 , 2018 Assessor ' s valuation of $ 70,010 for the subject property. Page 2 Petition No. 17.2019 Parcel No. 12331-23-90120 Dated this 19th day of February 52019 1 Deborah Reis, Chairpersons 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) 5344400 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I , Becky Rogers, certify that on March 1, 2019, 1 personally emailed OR forwarded, by United States mail , a true and correct copy of the attached Order of the Mason County Board of Equalization to the following : John Byerly PO Box 133 Belfair, Wa 98528 Patti McLean Mason County Assessor 411 N . 5t" Street Shelton , WA 98584 Email : PMcLean@co . mason .wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: John Byerly Parcel Number(s) : 12331 -23 -90121 Assessment Year: 2018 Petition Number : 18 . 2019 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 $ 64,480 ® Land $ 64 ,480 ® Improvements $ 2545320 ® Improvements $ 254 , 320 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 318 , 800 TOTAL $ 318 , 800 This decision is based on our fording 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 ) . Present at the hearing on February 19, 2019 : John Byerly, Appellant and IdaMae Jensen, Assessor ' s Representative . The Appellant submitted three comparable sales one of which proved to be a dated sale and two others were not sales . Additional testimony supported by photographs noted the surrounding deteriorating neighborhood conditions . Additional evidence provided by the Appellant concerned WAC 45844-046 (6A) concerning the presumption of correctness . The Appellant questioned the Assessor' s methodology and procedures as they related to valuing the subject property. The Board could not consider this issue as evidence (clear, cogent or convincing evidence) in order to overrule the Assessor' s valuation. The Assessor presented five comparable sales with a range of $ 308 , 001 to $ 377 , 017 . The subject property at $318 ,800 fell within this range. The Assessor also testified that the deteriorating condition of the surrounding property did not impact the value of the subject property as a recent sale in the neighborhood exceeded the property' s appraised value . The Board determined the testimony of the Appellant did not provide clear, cogent and convincing evidence to overrule the Assessor ' s valuation. Therefore, the Board sustains the January 1 , 2018 Assessor ' s valuation of $ 318 , 800 for the subject property . Page 2 Petition No. 18.2019 Parcel No. 12331-23-90121 Dated this 19th day of February , 2019 Ire C% - L Deborah Reis, Ch ' person 's Siiiature Clerk's SignatureY 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) CERTIFICATE OF MAILING I , Becky Rogers, certify that on March 1, 2019, 1 personally emailed OR forwarded , by United States mail , a true and correct copy of the attached Order of the Mason County Board of Equalization to the following . John Byerly PO Box 133 Belfair, Wa 98528 Patti McLean Mason County Assessor 411 N . 5t" Street Shelton , WA 98584 Email : PMcLean@co . mason .wa . us i Becky Roge s, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: John Byerly Parcel Number(s) : 12331 -23 -90131 Assessment Year. 2018 Petition Number: 19 . 2019 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 $ 53 , 280 ® Land $ 539280 ® Improvements $ 87 , 005 ® Improvements $ 875005 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 1405285 TOTAL $ 1405285 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 45842-301 ) . John Byerly, Appellant, and IdaMae Jensen, Assessor' s Representative, were present at the February 19, 2019 hearing . The Appellant submitted three comparable sales one of which proved to be a dated sale and two others were not sales . Additional evidence provided by the Appellant concerned WAC 45844-046 (6A) concerning the presumption of correctness . The Appellant questioned the Assessor' s methodology and procedures as they related to valuing the subject property. The Board could not consider this issue as evidence (clear, cogent or convincing evidence) in order to overrule the Assessor' s valuation. The Assessor presented five comparable sales with a range of $ 167 , 510 to $ 227 , 335 . The subject property at $ 140 ,285 fell below the indicated value range. The Board determined the testimony of the Appellant did not provide clear, cogent and convincing evidence to overrule the Assessor' s valuation. Therefore, the Board sustains the January 1 , 2018 Assessor' s valuation of $ 140,285 for the subject property. Page 2 Petition No. 19.2019 Parcel No. 12331 -23-90131 Dated this 19th day of February 52019 Deborah Reis, 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 Ap peal 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)