The URL can be used to link to this page

Home My WebLink About02/25/2020 CERTIFICATE OF MAILING I , Becky Rogers, certify that on February 28, 2020, 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 . Scott & Gretchen Archer 150 SE Phillips Rd Shelton , WA 98584 Email : gretchenarnp@hotmail . com Melody Peterson Mason County Assessor 411 N . 5t" Street Shelton , WA 98584 Email : Map@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Scott & Gretchen Archer Parcel Number(s) : 31902-31 -90010 Assessment Year : 2019 Petition Number : 5 . 2020 Date(s) of Hearing : 2/25/2020 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 $ 541530 ® Land $ 54 , 530 ® Improvements $ 511 , 980 ® Improvements $ 482 , 075 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 566, 510 Total Value $ 5365605 This decision is based on our finding that: The Appellants, Scott & Gretchen Archer, were represented by Gretchen Archer. The Assessor was represented by IdaMae Jensen. The Appellant estimated the true and fair value of the land at $ 54, 530 and the improvements at $ 410 ,470 for a total of $465 , 000 , The land value was not contested. The Appellant provided three comparable sales within the immediate neighborhood with sales prices ranging from $ 366, 000 to $420,440 and sold between 2017 and 2019 . The Assessor provided six comparable sales . The Board considered four of these sales as most similar to the subject property. The indicated value of the four comparable sales as adjusted total $488 ,769 to $ 537, 681 . Based on the sales grid, the Assessor suggested a reduced value for the subject property of $482, 075 for the improvements and supports the land value of $ 54, 530 . Based on the Assessor' s comparable sales analysis, the Board accepts the suggested value of $ 536 , 605 total for the subject property . Therefore, the Board sets the value of the subject property at $ 536, 605 , $ 54, 530 ; for the land and $482,075 for the improvements . f Page 2 Petition No. 5 .2020 Parcel No. 31902-31 -90010 Dated this 25th day of February 2020 Deborah Reis, irperson' s Si tore CIe-rk'—sSigntrre NOTICE This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal with them at PO Box 40915 , Olympia, WA 98504-0915 or at their website at bta. state .wa .us/appeal/forms . htm within thirty days of the date of mailing of this order. The appeal forms are available from either your county assessor or the State Board of Tax Appeals . To ask about the availability of this publication in an alternate format for the visually impaired, please call 14OM47-7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . - Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (5/25/2017) - MCBOE062019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on February 28, 2020, 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 . Olympia Oyster Company 1042 SE Bloomfield Rd Shelton , WA 98584 Email : ddjlabs@gmail . com Melody Peterson Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : Map@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Olympia Oyster Company Parcel Number(s) : 220324140010 Assessment Year : 2019 Petition Number : 6 . 2020 Date(s) of Hearing : 2/25/2020 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 $ 35010 ® Land $ 3 , 010 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 3 , 010 Total Value $ 3 , 010 This decision is based on our finding that : The Appellant, Olympia Oyster Company, was not present. Assessor Patti McLean was present. The Assessor' s office was represented by IdaMae Jensen, The Board reviewed the petition submitted by the taxpayer in which the assessor' s determination of the true and fair value was listed at $ 3 , 010 . The taxpayer estimated the true and fair value at $ 700 . The taxpayer indicated that the assessor' s determination of the true and fair value was "arbitrary and capricious . " The Appellant also indicated the subject property was tidelands . No additional evidence was submitted. The Assessor noted that the subject property was 5 . 79 acres of oyster land valued at $ 520/acre as established by the Washington State Department of Revenue . In the absence of any additional evidence, the Board upholds the assessor' s valuation and sets the value of the subject property at $ 3 ,0100 Page 2 Petition No. 6.2020 Parcel No. 2203241-80010 Dated this 25t" day of February 2020 4 , L2 Deborah Reis, Chairpers ' s Signature Clerk' s Si re NOTICE This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal with them at PO Box 40915 , Olympia, WA 98504-0915 or at their website .at bta. state .wa.us/appeal/forms .htm within thirty days of the date of mailing of this order. The appeal forms are available from either your county assessor or the State Board of Tax Appeals . To ask about the availability of this publication in an alternate format for the visually impaired, please call 1 -80M47-7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (5/25/2017) — MCBOE062019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on February 28, 2020, 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 . Olympia Oyster Company 1042 SE Bloomfield Rd Shelton , WA 98584 Email : ddjlabs@gmail . com Melody Peterson Mason County Assessor 411 N . 5t" Street Shelton , WA 98584 Email : Map@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Olympia Oyster Company Parcel Number(s) : 3192144- 00000 Assessment Year : 2019 Petition Number : 7 . 2020 Date(s) of Hearing: 2/25/2020 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 $ 145 ,440 Land $ 145 , 440 ® Improvements $ 417 , 295 ® Improvements $ 417 , 295 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 562 , 735 Total Value $ 562 , 735 This decision is based on our finding that: The Appellant, Olympia Oyster Company, was represented by Bo Ingham . The Assessor' s office was represented by IdaMae Jensen. Assessor Patti McLean was also present. The Board reviewed the petition submitted by the taxpayer in which the assessor ' s determination of the true and fair value for the subject property totaled $ 562,735 . The taxpayer estimated the total true and fair value of said property at $490 ,000 . The Board determined that the appellant did not provide clear, cogent or convincing evidence to support his estimate of value for the subject property. The Assessor supported the land value of the subject' s waterfront view property with current waterfront and view land sales . The Assessor testified the improvement values were based on the Marshall & Swift Cost Manual with depreciation adjustments for the four buildings . The Assessor supported the improvement values including buildings, shared wells, septic systems, and loading dock at $417,295 . The Board sustains the total assessed value of the subject property at $ 562, 735 , $ 145 ,440 for the land and $417,295 for the improvements . Page 2 Petition No. 7.2020 Parcel No. 3192144-00000 Dated this 25th day of February 2020 Deborah Rei ; Chairperso;K Sign re Clerk' s Sign re NOTICE This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal with them at PO Box 40915 , Olympia, WA 98504- 0915 or at their website at bta . state .wa. us/appeal/forms .htm within thirty days of the date of mailing of this order . The appeal forms are available from either your county assessor or the State Board of Tax Appeals . To ask about the availability of this publication in an alternate format for the visually impaired, please call 1 -800-647-7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (5/25/2017) - MCBOE062019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on February 28, 2020, 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 . Olympia Oyster Company 1042 SE Bloomfield Rd Shelton , WA 98584 Email : ddjlabs@gmail . com Melody Peterson Mason County Assessor 411 N . 5t" Street Shelton , WA 98584 Email : Map@co . mason . wams Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Olympia Oyster Company Parcel Number(s) : 3192142- 00010 Assessment Year: 2019 Petition Number : 8 . 2020 Date(s) of Hearing : 2/25/2020 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 $ 112 , 065 ® Land $ 11205 ® Improvements $ 152 , 850 ® Improvements $ 1525850 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 264 , 915 Total Value $ 264 , 915 This decision is based on our finding that : The Appellant, Olympia Oyster Company, was represented by Bo Ingham . The Assessor ' s office was represented by IdaMae Jensen. Assessor Patti McLean was also present. The Appellant did not provide any additional or clear, cogent or convincing evidence to support his estimate of value at $240, 000 . The Assessor supported the land value at $ 112 , 065 . The Assessor also supported the improvement value of the residence and car storage at $ 139,350 . Additional site improvements included $ 13 , 500 for a total improvement value of $ 152 , 850 . The Assessor submitted a sales grid with four adjusted comparable sales to support the appraised value of the subject property. While the Assessor noted that some of the characteristics of the four comparable sales listed in the sales grid differed significantly from the subject property, nevertheless the subject property fell below the indicated value range of $265 ,773 to $ 353 , 599 . In the absence of additional evidence from the Appellant, the Board sustains the Assessor ' s assessed value of the subject property at $264, 915 , $ 112 , 065 for the land and $ 152 , 850 for the improvements . Page 2 Petition No. 8 .2020 Parcel No. 31921 - 42A0010 Dated this 25t" day of February 2020 Deborah eis, hairperson 's Si ature Clerk's Sign re NOTICE This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal with them at PO Box 40915 , Olympia, WA 98504- 0915 or at their website at bta. state .wams/appeal/forms .htm within thirty days of the date of mailing of this order. The appeal forms are available from either your county assessor or the State Board of Tax Appeals . To ask about the availability of this publication in an alternate format for the visually impaired, please call 1 -800-647-7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE File REV 640058 (5/25/2017) - MCBOE062019