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Home My WebLink About02/27/2018 Order of the Mason County Board of Equalization Property Owner : Ruth Willard, et al Parcel Number(s) : 32232-54-00019 Assessment Year : 2017 Petition Number: 72 . 2018 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 ROE True and Fair Value Determination ® Land $ 200 ,450 ® Land $ 200 , 450 ® Improvements $ 505765 ® Improvements $ 50 , 765 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 2515215 TOTAL $ 251 . 215 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 (RC W 84 .40 . 030) and the Washington Administrative Code (WAC 45842-301 ) . Betsy Close represented the Appellant at the hearing . IdaMae Jensen represented the Assessor at the hearing. The Appellant presented three comparable sales which the Board reviewed. The subject property is waterfront property. Two of the three comparable sales were view properties and not waterfront properties . The Assessor submitted four comparable sales, which when adjusted, supported the assessed value of $251 ,215 . The Board determined the Appellant did not provide clear, cogent and convincing evidence that the Assessor' s value was in error. Therefore, the Board sustained the assessed value of the subject parcel at $251 ,215 . Page 2 Petition No. 72. 2018 Parcel No. 32232-54-00019 Dated this 27t" day of February , 2018 Deborah Reik Chairperso s Signature Clerk's Signat6re V 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 Board of Equalization Property Owner: Donald & Lynn Foster Parcel Number(s) : 22005 -50-00032 Assessment Year : 2017 Petition Number: 79 . 2018 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 $ 158 ,645 ® Land $ 158M5 ® Improvements $ 3259050 ® Improvements $ 325 ,050 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 4839695 TOTAL $ 483 , 695 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 ) . Don & Lynn Foster, Appellants, were present at the hearing. Oliver Querin & IdaMae Jensen , Assessor' s Representatives, attended the hearing. The Appellant presented four comparable sales ranging in price from $406,000 to $455 , 000, three of which were located in comparable market areas . However, these three comparable sales did not provide clear, cogent and convincing evidence that the Assessor ' s valuation was in error. The Appellant also submitted an analysis of adjacent property with respect to assessed value. The Board indicated to the Appellant that assessed values of other properties were not factors that the Board used to consider fair market value . The Assessor noted that the market increased in value over the last assessment year by 8 . 5 %, supporting the current valuation of $483 , 695 . Therefore, the Board sustained the market value of the subject parcel at $483 , 695 . Page 2 Petition No. 80 .2018 Parcel No. 12217-56AO030 Dated this 27 h day of February 52018 Deborah Reis, irperso 's Signature Clerk' s SignattoE 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) 5341400 . Distribution: • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12) Order of the Mason County Board of Equalization Property Owner: Thomas A & Holly S Ward Parcel Number(s) : 12217-56-00030 Assessment Year: 2017 Petition Number: 80 .2018 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 $ 51000 ® Land $ 5 , 000 ® Improvements $ 319 , 800 ® Improvements $ 304 , 185 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 3249800 TOTAL $ 309 , 185 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 ) . Thomas Ward, Appellant, was in attendance at the hearing. The Assessor was represented by IdaMae Jensen. The Appellant stated that he agreed with the Assessor' s adjusted value of $ 309, 185 . The Board overruled the assessor' s value of $ 324 , 800 and supports the recommended adjusted value of $30991850 Page 2 Petition No. 80. 2018 Parcel No. 12217-56-00030 Dated this 27 h day of February , 2018 Deborah R is, C airperson's Signature Clerk's Signa 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 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) 5341400 . Distribution: • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12)