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Home My WebLink About02/27/2020 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 : Timothy Bennecker and Edith Kroha P . O . Box 1875 Allyn , WA 98524 Email : tbzebra3181@q . com Patti McLean Mason County Assessor 411 N . 5t" Street Shelton , WA 95884 Email : PMcLean@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of (Equalization Property Owner : Timothy Bennecker and Edith Kroha Parcel Number(s) . 2200444-90133 Assessment Year : 2019 Petition Number : 9 . 2020 Date(s) of Hearing : 2/27/2020 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 $ 19U40 ® Land $ 198 , 140 ® Improvements $ 366J75 Improvements $ 3665175 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 5645315 Total Value $ 564, 315 This decision is based on our finding that: The Appellants, Timothy Bennecker and Edith Kroha, were not present at the hearing. The Assessor was represented by IdaMae Jensen. The Board reviewed the information on the petition submitted by the Appellant. The Appellant listed the true and fair value as provided by the Assessor. The Appellant did not provide their own estimate of the true and fair value of the subject property. The petitioner did note that they were notified by FEMA of a reclassification in July of 2019 . The petitioner also stated that the Assessor' s office should revalue the parcel, or keep the value at the 2019 tax year rates, due to the FEMA Revised Flood Risk Code to "AE" . The petitioner further noted that "Mason County has NO plan to integrate the new flood risk code with the Assessor' s department property assessments . " The Assessor provided a sales grid with five properties located within the subject neighborhood, valued between $492,263 thru $ 687, 575 , as adjusted. The value of the subject property fell within this range i The Assessor noted that like any insurance requirements the County is not responsible for reducing value to a compensate for coverages, even when insurance is dictated by the State or Federal Government. All property assessments are based on market trends . There is no evidence that the new FEMA designation has effected market valuation. Page 2 Petition No. 9.2020 Parcel No . 2200444- 90133 The Board therefore sustains the assessed value of $ 564 , 315 , land at $ 198 , 140 and improvements at $ 366, 175 for the subject property. Dated this 27t" day of February 2020 Deborah Rei , Chairperson 's Sigdature Clerk's Signa e 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 640058 (5/25/2017) - MCBOE062019 CERTIFICATE OF MAILING 1 , 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 : Rebecca K . Reeder 2729 Sunset Court Steilacoom, WA 98388 Email : rreeder@alliancelg . com Patti McLean Mason County Assessor 411 N . 5t" Street Shelton , WA 95884 Email : PMcLeanC@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : Rebecca K. Reeder Parcel Number(s) : 2221741 -90160 Assessment Year : 2019 Petition Number : 10 . 2020 Date(s) of Hearing : 2/27/2020 Having considered the evidence presented by the parties in this appeal, the Board hereby : ❑ sustains 0 overrules the determination of the assessor. Assessor' s True and Fair Value BOE True and Fair Value Determination ® Land $ 296 , 545 ® Land $ 296 , 545 ® Improvements $ 288 , 995 ® Improvements $ 2419230 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 585 , 540 Total Value $ 537,775 This decision is based on our finding that : The Appellant, Rebecca Reeder, was in attendance at the hearing. IdaMae Jensen represented the Assessor ' s Office at the hearing. The Appellant testified that the home was purchased in July 2019 for $ 520 ,000 . However, the interior of the home was in poor condition and required a considerable amount of improvements and therefore the Appellant was appealing the original assessed value of $ 585 , 540 . The Appellant did not provide any documentation to support the cost of the improvements . The Assessor ' s representative noted that she did an exterior inspection of the subject property and it was determined the home was in lesser condition than the previous assessment year. The Assessor' s representative testified that the value of the land was equalized within the neighborhood . The Assessor' s representative noted the exterior of the subject property showed signs of deferred maintenance. According to the fee appraisal, provided by the Appellant, the interior was in similar condition to that of the exterior. Therefore, Board sustained the land value at $296 , 545 and reduced the improvement value to $ 241 , 230 for a total of $ 537 ,775 for the subject property. Page 2 Petition No. 10.2020 Parcel No. 222174M0160 Dated this 27th day of February 2020 Deborah Re ' airperso s Si re N 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 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, 20200 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 : Myrn Stewart and Joe Salmeri PO Box 221 Matlock, WA 98560 Email : crkcrkfrm@live . com Patti McLean Mason County Assessor 411 N . 5th Street Shelton , WA 95884 Email : PMcLean@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : Myrn Stewart and Joe Salmeri Parcel Number(s) : 6200840-00010 Assessment Year : 2019 Petition Number : 1 . 2020 Date(s) of Hearing : 2/27/2020 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 $ 845290 ® Land $ 84,290 ® Improvements $ 420 , 650 ® Improvements $ 420 , 650 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 504 , 940 Total Value $ 5045940 This decision is based on our finding that : The Appellants, Myrn Stewart and Joe Salmeri, were represented by Myrn Stewart. The Assessor ' s Office was represented by IdaMae Jensen. Assessor Patti McLean was also in attendance. The Appellant testified that additional work was needed on the home . The Appellant also testified that the outbuildings on the subject property were overvalued. However, the Board did not find any clear, cogent or convincing evidence to overrule the Assessor' s valuation of these improvements . The Appellant provided four comparable sales ranging in value from $405 , 623 to $ 529 ,746, as adjusted. The Assessor testified that the property was given a negative 15 % obsolescence for needed repairs . The Assessor also provided five comparable sales, one of which was also on the Appellant ' s list. As adjusted, these comparable sales ranged from $ 483 , 963 to $ 663 , 017 . The assessed value of the subject property fell within these ranges at $ 504 , 940 . Therefore, the Board sustains the assessed value of $ 504, 940 , land at $ 84,290 and improvements at $420, 650 for the subject property. Page 2 Petition No. 1 .2020 Parcel No. 6200840- 00010 Dated this 27th day of February 2020 Deborah Reis, Ch erson ' s Si ature Clerk' s Signa 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, I 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 . Kim E Beckett 1827 S Marine Drive Bremerton , WA 98312 Email : kimebeckett@gmail . com Patti McLean Mason County Assessor 411 N . 5t" Street Shelton , WA 95884 Email : PMcLeanCC@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : Kim E Beckett Parcel Number(s) : 3222844-00014 Assessment Year : 2019 Petition Number : 2 . 2020 Date(s) of Hearing : 2/27/2020 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 $ 36 , 790 ® Land $ 369790 ® Improvements $ 4900 ® Improvements $ 495690 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 86,480 Total Value $ 86,480 This decision is based on our finding that: The Appellant, Kim Beckett, was not in attendance at the hearing. IdaMae Jensen, Assessor' s Representative, was present. Assessor Patti McLean was also present. On the petition, the Appellant' s estimate of true and fair value for the land was $36,790 which was uncontested. The Appellant estimated the improvements at $20 , 000 . The Appellant noted that the value of the 1971 double-wide mobile home should not increase, rather the mobile home should be valued at $1,000 to $ 10 ,000 . Using the Marshall and Swift valuation, the Assessor submitted four comparable mobile home sales . As adjusted, these sales ranged from $ 125 , 687 to $ 197, 621 . All comparable sales were located in or near Tahuya. The valuation of the subject property fell below the indicated range . The Assessor testified that the improvements also included the covered front wood porch, a detached 950 sq. ft garage, as well as a septic system valued at $ 8 , 500 . The Assessor also testified that the manufactured home had been depreciated 68 % of its replacement cost. The Board found no clear, cogent, or convincing evidence to overrule the Assessor' s valuation. Therefore, the Board sustains the assessed value for the land at $ 36,790, improvements at $ 49 , 690 for a total of $ 86,480 for the subject property. Page 2 Petition No. 2 . 2020 Parcel No. 3222844- 00014 Dated this 27th day of February 2020 Deborah Reis, C irperson' s ign • re ler0 Signature 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 I40M47-7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (5/25/2017) - MCBOE062019