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Home My WebLink About04/30/2015 Order of the Mason County Board of Equa&-ation Property Owner: Mar C , Cathy- JMoxley Parcel Nunibe-*): 32109-50-00020 Assessmciu Vcar: 2014 PetitionN-Lmiber- 287.2015 Having considered the evidence presented by the parties �3 this appeal,the Board hereby: El sustains 0 Overrules the dete--n-aination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination F] Land $ 26,840 ❑ ,and $ 23,120 El improveluents $ ❑ Improvements $ F1 Minerals $ D minerals $ R Personal Property $ F] Personal Property $ This decision, is based on our findirig 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(i)]. The Board's goal is to acquire sufficient, accurate evidence to support a detern-Lination of true and 1-fair value for the purpose of unifoiraity and equalization of taxation within the coLuity as defined by statute (RCW 84.40.030) and the Washington Administrative Code (WAC 458-12-301). The Appellant was not present at the hearing. The Assessor was represented by Oliver Querin. The Appellant provided no clear, cogent and convincing evidence to support their petition that the property value be reduced to $6,000. Based upon the evidence provided by Assessor,the Board agreed to overrule the Assessor's original assessment of$26,840 and set the value of the land at$23,120, as recommended by the Assessor's adjusted value. -Page 2 Peflficim No.287�2015 Fared No.321.09-50-00020 Dated-Chis —30-di day-of A-p-fil 2015 R.A.Me bin,Chairperson's Signature Clerks 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 abo-at the availability of this pulblicat-ion In an alternate format ford the visually i,mpaired,Please call(360)705- 6715. Teletype(TT'O-asers,please call(360)705-6718. For tax assistance,call(360)5341-1400. Distribution: a Assessor o Petitioner o BOE File REV 64 0058 (2/16/12) Order of the Mason County Board of Equalization Property Owner: Russell Puskarcik& Julie Wolf Parcel Nurnber(s): 22331-75-00120 Assessment Year: 2014 Petition Number: 290.2015 Having considered the evidence presented by the parties in this appeal, the Board hereby: 0 sustains E] overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination 0 Land $ 44,100 E] Land $ 44,100 El Improvements $ 177,035 F-1 Improvements $ 177,035 El Minerals $ n Minerals $ ❑ Personal Property $ E] Personal Property $ 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 Appellants,Russell Puskarcik and Julie Wolf,were in attendance. The Assessor was represented by Oliver Querin. The Appellant submitted a fee appraisal which the Board noted numerous errors. The Appellant failed to provide clear, cogent or convincing evidence that the Assessor's valuation should be overruled. The Board sustains the Assessor's value of$44,100 for land and$177,03 5 for improvements for a total assessed value of$221,135 for the subject property. f}age 2 petitiorb No-.290,2015 Pareel No.22331-75- 120 Dated this 30tb day of April 92015 R.A.Mc ibbin,Chairperson's Signature Clerk's Signature 'ICE This order can be appealed to the State Board of lax Appeals by fling a notice of appeal with them at PO Box 4091.5, Olympia, WA 98504-0915,within thirty days of the date of rna.ilili.g 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: s Assessor a Petitioner ® DOE File REV 64 0058 (2/16/12) Order of the Mason County Board of Equalization Property Owner: Kurt& Sandi Woodward Parcel Number(s): 22005-50-00033 Assessment Year: 2014 Petition Number: 286.2015 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 E] Land $ 236,440 F] Land $ 186,875 El Improvements $ 88,125 F] Improvements $ 88,125 0 Minerals $ F-1 Minerals $ E] Personal Property $ F-1 Personal Property $ 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 84.40.03 0) and the Washington Administrative Code (WAC 45 8-12-3 0 1). The Appellants, Kurt & Sandi Woodward were not present. The Assessor was represented by Oliver Querin. The Appellant purchased the property in 2013 for$240,000. This waterfront property includes a mobile home for a residence. The Board also set the market value for 2013 payable in 2014 at $275,000 based upon prior hearing before the Board. After reviewing the Appellants' data and the data submitted by the Assessor,the board decided to overrule the Assessor's recommendation due to inconsistencies in their comparable properties in the ratio of land value to improvement value. The Board overrules and sets a land value at$186,875 and a value of$88,125 for improvements (as recommended by the Assessor) for a total of$275,000. Page 2 Petition No,.286.2015 Parcel No.22005-50-00033 Dated this 3 Oth day of April 52015 RA jx kibbin,Chairperson's Signature Cleriz's Sign tore 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 for is available from either your County assessor or the State Board. To ask about the availability of this publication in an alternate forinatt for the visually impaired,please call(360)705- 6715. Teletype(TTY)users,please call(360)705-6718. For tax assistance,call(360)534-1,400. Distribution: a Assessor @ Petitioner s BOO File REV 64 0058 (2/16/12) Order of the Mason County Board of Equalization Propeily&vmer: Tiriiotl-fyADi-oLi-ici-loosier farce!Nul7v-jbt-f(s): 31902-44-90030 Assessment Year: 2014 Petition Nixailber: 268.2015 Having considered the evidencc,presented by the parties in this appeal, the Board hereby: El Sustains M overrules the detenn- m-ation of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination F-I Land $ 72,720 F1 Land $ 65,448 F] Improvements $ 281,740 F] Improvements $ 253,566 ❑ Minerals $ ❑ Minerals $ F-I Personal Property $ ❑ Personal Property $ TI-i-is decision is based on oP.ir:3.nding 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 Appellants were not present at the hearing. The Assessor was represented by Phil Franklin. The Appellant has indicated their property is in close proximity to a marijuana farm and have complained that the odor is detrimental to the value of the property. In discussing this issue with the Assessor,the Assessor acknowledged that the marijuana farm does have a detrimental effect on market values and felt that an adjustment due to the detrimental effect could fall within the 10— 15 %range. The Board has determined to adjust the land value to $65,448 and the improvement value to $253,566 for a total of $319,014 reflecting a 10%reduction in assessed value. Pagge 2 Petition 111o>268,2015 Parcel No.31902-414-90030 -laced -lated this 30th day of �April 2015 R.A.Wkibbin,Chairperson's Signature Clerk's Signapdre 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, NAIA 98504-0915,within thirty days of the date of mailing of this order. The Notice of Appeal forin is available from either your county assessor or the State Board. To ask about the availability of this publication in on alternate forniat for the visually impaired,please call(360)705- 5715. Teletype(TTY)users,please call(360)705-671G& For tax assistance,call(360)534-1400. DistAbution: -a Assessor a Petitioner a BOE FIRIPe REV 640058 (2/16/12)