HomeMy WebLinkAbout02/09/2016 Order of the Mason County
Board of Equalization
Property Owner: Kabel, Dennis B.
Parcel Number(s): 22315-75-00010
Assessment Year: 2015 Petition Number: 49.2016
Having considered the evidence presented by the parties in this appeal,the Board hereby:
❑ sustains H overrules the determination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
❑ Land $ 60,655 ❑ Land $ 60,655
❑ Improvements $ 405,620 ❑ Improvements $ 391,015
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 466,275 TOTAL $ 451,670
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 458-12-301).
The Appellant, Dennis B. Kabel,was in attendance at the hearing. The Assessor was represented by
Andrea Jackson.
The Appellant submitted eight comparable sales, four of which were summarized by the Assessor on
Exhibit 5, Page 1. Of the four comparable sales that were not summarized,two were land only and one was
not an arm's length agreement and one was a sale in 2012.
The four comparable sales submitted by the Appellant and analyzed by the Assessor did not indicate that
the Assessor's value was in error.
The Assessor submitted four comparable sales with detailed analysis supporting the adjusted assessed
value. One of the four comparable sales was a log home with an adjusted indicated value significantly
greater than the assessed value of the subject property, further substantiating the Assessor's indicated value.
It should be noted that the subject parcel includes a log home.
The other three comparable sales submitted ranged from $3)93,570 to $456,965 substantiating that the
indicated value is within the range.
The Appellant did not submit a preponderance of the evidence to overrule the Assessor's value.
The Board upheld the adjusted assessed value of the improvements at $391,015 and the land value of
$60,655 for a total of$451,670 for the subject parcel.
Page 2
Petition No.49.2016 Parcel No.22315-75-00010
Dated this 9th day of February ,2016
R.A. ibbin,Chairperson's Signature Clerk's Signat re
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 fiom 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)