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Home My WebLink About03/21/2019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on March 22, 2019, 1 personally emailed I a true and correct copy of the attached Order of the Mason County Board of Equalization to the following . Micheal Gates 2210 E Mason Lake Dr W Grapeview, Wa 98546 Email : buyitfrommikegates@yahoo . com : Patti McLean Mason County Assessor 411 N . 5th Street Shelton, WA 98584 Email : PMcLean@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Micheal Gates Parcel Number(s): 22108-56-00030 Assessment Year: 2018 Petition Number: 59.2019 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 $ 228,665 ® Land $ 228,665 ® Improvements $ 507,730 ® Improvements $ 384,135 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ _ ❑ Personal Property $ TOTAL $ 736,395 TOTAL $ 612,800 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). Attendance at the hearing on March 21, 2019 representing the Appellant - Michael Gates and Lori French, representing the Assessor—IdaMae Jensen. The Appellant provided many comparable sales, some dated after the assessment date of January 1, 2018. He also testified that he had spoken with a realtor who indicated that a reduction in value was warranted for Mason Lake in 2018. However, the Board disregarded this because the sales were beyond the date of January 1, 2018. Mr. Gates further stated that the house was in need of major repair and had an abundance of stairs (101) and landings (19). The Assessor provided five comparable sales all on Mason Lake. As adjusted, these sales ranged in value from $600,858 - $696,433. The assessment of the subject property fell at the low end of this value range. The Assessor agreed that the condition of the home should be changed from good to average and noted other deficiencies resulting in a$123,595 reduction in value that brought the value of the improvements to $384,135 and the land appraised at$228,665 for a total reduced assessment of$612,800, which the Board agrees. Page 2 Petition No. 59.2019 Parcel No. 22108-56-00030 Dated this 21 St day of March 92019 KeA Fra eberger, .13 Chairperson' ature Clerk's Signat 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 (2116/12) I CERTIFICATE OF MAILING I , Becky Rogers, certify that on March 22, 2019, 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 . Marjorie Denny 61 E No . Haven Ct . Shelton, Wa 98584 Email : n/a Patti McLean Mason County Assessor 411 N . 5th Street Shelton, WA 98584 Email : PMcLean@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order- of the Mason County Board of Equalization Property Owner: Marjorie Denny Parcel Number(s) : 22223 -51 -02001 Assessment Year: 2018 Petition Number: 60.2019 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 $ 33 ,260 Land $ 18 ,990 ® Improvements $ 31000 ® Improvements $ 39000 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 365260 TOTAL $ 219990 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 Marjorie Denny was not present at the hearing on March 21 , 2019 . The Assessor was represented by IdaMae Jensen. The Appellant provided no evidence for the Board to conclude that the Assessor' s valuation was in error. The Assessor testified that she had spoken with the Appellant and she agreed to the new revised value of $ 18 ,990 and $3 ,000 for a total of $21 ,990 . The Assessor' s Representative agreed that there was a possibility that this parcel must be combined with the neighboring parcel to create a buildable site. The Board accepts the recommended reduced value of $ 18 ,990 for the land and $ 3 ,000 for the improvements for a total of $21 ,990 for the subject parcel . Page 2 Petition No. 60.2019 Parcel No. 22223 -51A2001 Dated this 21 st day D, Chai of March 52019 Ke in it eberger, Phrpe lure Clerk' s SignattWe 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) CERTIFICATE OF MAILING I , Becky Rogers, certify that on March 22, 2019, 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 : Marjorie Denny 61 E No . Haven Ct . Shelton, Wa 98584 Email : n/a Patti McLean Mason County Assessor 411 N . 5th Street Shelton, WA 98584 Email : PMcLean@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Marjorie Denny Parcel Number(s) : 22223 -51 -02002 Assessment Year: 2018 Petition Number : 61 . 2019 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 $ 26 , 570 ® Land $ 22, 585 ® Improvements $ 31000 ® Improvements $ 39000 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 29 , 570 TOTAL $ 255585 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 Marjorie Denny was not present at the hearing on March 21 , 2019 . The Assessor was represented by IdaMae Jensen. The Appellant provided no evidence for the Board to conclude that the Assessor' s valuation was in error. The Assessor testified that she had spoken with the Appellant and she agreed to the new revised value of $22 , 585 and $3 ,000 for a total of $25 ,585 . The Assessor' s Representative agreed that there was a possibility that this parcel must be combined with the neighboring parcel to create a buildable site . The Board accepts the recommended reduced value of $22,585 for the land and $3 ,000 for the improvements for a total of $25 ,585 for the subject parcel . Page 2 Petition No. 61 .2019 Parcel No. 22223 -51 - 02002 Dated this 21 st day of March 92019 K vi ranke rger, hD, vp aers re Clerk' s Signatu 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)