The URL can be used to link to this page

Home My WebLink About03/29/2018 CERTIFICATE OF MAILING I , Becky Rogers, certify that on April 13 , 2018, 1 personally emailed and/ 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 : Michal & Casey Serafin PO Box 1317 Belfair, WA 98528 Email : kcnewpc@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: Michal & Casey Serafin Parcel Number(s) : 12207- 75 -90331 Assessment Year: 2017 Petition Number : 69 . 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 Deterinination ® Land $ 371890 ® Land $ 371890 ® Improvements $ 258 , 100 ® Improvements $ 258 , 100 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 295 , 990 TOTAL $ 2955990 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 ) . The Appellants, Michal & Casey Serafin, were not present. The Assessor' s Representative IdaMae Jensen, was present at the hearing. The Appellant provided no evidence to support his estimate of value totaling $276, 870 . The Assessor provided four comparable sales, all within close proximity to the subject property, with an indicated value range between 285 ,090 to $317,590 : This value range brackets the subject property' s assessed value of $295 ,990 . Therefore, the Board sustains the Assessor ' s value of $295 ,990 for the subject parcel. Page 2 Petition No. 69.2018 Parcel No . 12207-75-90331 Dated this 29th day of March , 2018 Deborah Reis, ChairpersoWs Signature Clerk' s Sign 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) 5344400 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I , Becky Rogers, certify that on April 13 , 2018, 1 personally emailed and / 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 . Michaela H Bennett 2001 Patterson Rd Shelton , WA 98584 Email : n/a 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: Michaela H Bemiett Parcel Number(s) . 4201342 - 90061 Assessment Year: 2017 Petition Number : 98 . 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 $ 46 , 750 ® Land $ 469750 Improvements $ 2031545 ® Improvements $ 1939545 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 2505295 TOTAL $ 2405295 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 ) . The Appellant, Michaela Bennett, was present at the hearing . IdaMae Jensen was in attendance representing the Assessor. The Appellant provided four comparable sales all within close proximity to the subject property. The indicated value, as analyzed by the Assessor, ranged from $209,729 to $246,088 . The Assessor provided four comparable sales with an indicated value range of $205 , 957 'to $259,258 . The Board determined that the range of values provided by both the Appellant and the Assessor supported a reduction in value to $240,295 for the subject parcel. The Board sustains the land value of $46,750, which was not contested by either party, and overrules the improvement value of $203 , 545 and sets the improvement value at $ 193 , 545 . Page 2 Petition No . 92 . 2018 Parcel No. 12305-52-00011 Dated this 29th day of March , 2018 Debor ets, Chairpersons Signature Clerk's Sign 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 640058 (2/16/12) CERTIFICATE OF MAILING I , Becky Rogers, certify that on April 13 , 2018? 1 personally emailed and/ 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 : Secure Spectrum , LLC 251 NE Southridge Dr Belfair, WA 98528 Email : securespectrum@gmail . com Melody Peterson Mason County Assessor 411 N . 51" 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: Secure Spectrum, LLC Parcel Number(s) . 12305 -52-00011 Assessment Year: 2017 Petition Number : 92 .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 $ 215475 ® Land $ 21 ,475 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 21 ,475 TOTAL $ 215475 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 ) . The Appellant presented five comparable sales ; which consisted of three listings and two sales . The Board determined that the actual sales were not in close proximity to the subject property. The Assessor provided four comparable sales, which included the subject parcel. The most relevant sale on 1 /27/2017 sold for $36,000 and is approximately . 25 acre and is similar to the subject properly. This comparable sale is in close proximity to the subject property and has similar characteristics. The Board did not find that the Appellant provided clear, cogent and convincing evidence that the Assessor was in error. Therefore, the Board upheld the assessed value of $ 21 ,475 for the subject parcel . Page 2 Petition No. 92.2018 Parcel No. 12305-52-00011 Dated this 29 h day of March , 2018 C.C �rX ti Deborah Reis, irperson 's ignatt a Clerk's SignatW 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)