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Home My WebLink About03/01/2018 Order of the Mason County Board of Equalization Property Owner: Leo & Marlene Echaniz Trs Parcel Number(s) : 22015 -75 -90073 Assessment Year: 2017 Petition Number: 82 . 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 $ 1825585 ® Land $ 182 , 585 ® Improvements $ 263 , 845 ® Improvements $ 263 , 845 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 446 ,430 TOTAL $ 446 ,430 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 ) . Leo and Marlene Echaniz, Appellants, were in attendance at the hearing . IdaMae Jensen and Oliver Querin represented the Assessor at the hearing. The Appellant challenged the quality of the home and questioned the Assessor' s change from average to average good. The Appellant testified that they had vinyl siding, composition roof, no stainless steel appliances, no marble or granite countertops, no hardwood, no cathedral ceiling and the windows are older. Therefore, the quality should remain as average . The Assessor testified, that after inspecting the interior of the home, it was determined that the quality of the home had characteristics of both average and good and set the quality as average good. No pictures were presented to the Board for consideration by either participant. Therefore, the Board ruled in support of the Assessor' s value under the presumption of correctness . The Board sustained the value of the subject parcel at $446,430 . Page 2 Petition No . 82 . 2018 Parcel No. 22015-7540073 Dated this 1st day of March , 2018 loeoj Deborah Reis, Ch ' person 's SigrAture 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) 534- 1400 . Distribution: • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12) . Order of the Mason County Board of Equalization Property Owner : Dale McKenna Parcel Number(s) : 32024-53 -03003 Assessment Year: 2017 Petition Number: 84 .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 $ 69 ,420 ® Land $ 695420 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 6%420 TOTAL $ 699420 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 ) . The Appellant, Dale McKenna, was not present at the hearing. IdaMae Jensen, Assessor' s Representative, was in attendance at the hearing. The Assessor provided three comparable sales in defense of their assessed value of $69,420 . The Appellant provided no clear, cogent and convincing evidence that the Assessor' s value was in error. Therefore, the Board sustains the current assessed value of $69,420 . Page 2 Petition No. 84.2019 Parcel No. 32024 -53 -03003 Dated this 1st day of March 92018 Deborah Reis, Chairperson 's Signature - Clerk's SignaIVI NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at PO Box 409t5 , 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: Byron Debban Parcel Number(s) : 3200949-00022 Assessment Year: 2017 Petition Number : 85 . 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 $ 135 ,000 ® Land $ 135 ,000 ® Improvements $ 2149610 ® Improvements $ 1205225 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 3559610 TOTAL $ 2559225 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 45842-301 ) . The Appellant, Byron Debban , was not present at the hearing. The Assessor was represented by IdaMae Jensen. The Appellant, who was not present, submitted a list of deficiencies which contributed to the deteriorating condition of the property, including flood damage, vandalism, and other mechanical items that have failed. The Assessor, after inspection of the subject parcel, provided detailed information in support of their application of a physical depreciation factor of 24 . 46% and a functional obsolescence factor of 59% thereby reducing the value of the building and improvements to $ 120,225 . The Assessor maintained the value of the land at $ 135 ,000 . It should be noted that the Appellant did not provide an estimate of value on the taxpayer petition . Furthermore, the Board determined the Appellant did not provide a preponderance of evidence to prove that the Assessor' s valuation was in error. Therefore, the Board supports the adjusted value of the subject parcel at $255 ,225 ; the land value is set at $ 135 , 000 and the improvement value at $ 120,225 . Page 2 Petition No. 85.2018 Parcel No. 3200949- 00022 Dated this 1st day of March , 2018 Deborah Reis, hairperson' s SiknaWe Clerk's Sign Ve 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)