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Home My WebLink About03/12/2020 CERTIFICATE OF MAILING I , Becky Rogers, certify that on March 20, 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 . Donald & Valerie Robbins 181 SE Morgan Rd Shelton , WA 98584 Email : donval1983@gmail . com Patti McLean Mason County Assessor 411 N . 51" Street Shelton, WA 95884 Email : PMcLean@co . mason . wa . us Becky Rog s, Clerk Mason County Board of Equalization Order of the Mason County Board of E �ua11ZatioP Property 0ivner: Donald & Valerie Robbins Parcel Number( 3200&75-90108 Assessment Year: 2019 Petition Number: 21 . 2020 Date(s) of Hearing* 3 /12/2020 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 BDE True and Fair Value Determination ® Land $ 891 .3 �i3 � Ladd $ 89,360 ❑ Improvements $ (,� Ltnprovements ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 893360 Total Value $ 89, 360 This decision is based on our fading that: The petitioners, Donald M' Valerie Robbins, were not present at the hearing. The Assessor was represented by Idatvlae Jensen. The petitioner estimated the true and fair value for the subject property at $56,000. A listing was provided, however, listings are not considered as market evidence. No other comparable sales were provided to support the estimate of value . The Board found no clear, cogent or convincing evidence to overrule the assessed value. The Assessor provided four comparable sales within the neighborhood with an indicated value range of $ 78 ,670 to $ 181 , 175 . The Assessor noted that comparable sale. #4 was not applicable to this appeal or hearing and is given no consideration. The property is valued as a vacant site. The timber is not taken unto consideration in value. The Board therefore sustains the assessed value of $ 89 , 360 for the subject property . Page 2 Petition No; 21 ; 2020 Parcel No , 32009- 75-90108 Dated this 12 ' day of March 2Q2Q Jai* Loomis,Loomis, C hairpersoWs Signature Clerk' s Signa)Kre 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 .vva.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 a Pe itioncr o BOP File REV 64 0058 (5/25/2017) — MCBOE062019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on March 20, 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 : Honore & Cheryl Renfroe 151 Kakahiaka St . Kailua , HI 96734 Email : renniehawaii@hotmail . com Patti McLean Mason County Assessor 411 N . 5th Street Shelton , WA 95884 Email : PMcLeanC@co . mason . wa . us Becky Rogigs, Clerk Mason County Board of Equalization (. ogler of the Mason Count- RU a. r" o � �'i EdUza"I'loi"a Property Owners Honore & Cheryl Renfroe Parcel Number(s) : 32310-50-02012 Assessment Year: 2019 Petition Number: 22 .2020 Date(s) of Hearing: 3/12/2020 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 `Prue and lair Value Determination ® Land $ 255 ,695 ® Land $ 2557695 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 2.5 .5 ,695 Total Value $ 25.5 ,69.5 This decision is based on our finding that: The petitioners, Honore & Cheryl Renfroe, were not present at the hearing. IdaN ilae Jensen represented the Assessor at the hearing on March 12, 2020 . The petitioner estimated the true and fair value of the subject property at $ 135 ,000. Included with the petition was a letter from Peninsula Appraisal Service indicating the value of the subject property, as of March 1 , 201 % at $ 135NO . This value was after the date of assessment. No comparable sales were provided to support the value listed. The Board found no clear, cogent, or convincing evidence to overrule the assessed value of $255 ,695 . The Assessor provided a sales grid of four sales with the most recent and reasonably similar waterfront sales in the subject market area. The indicated range is from $ 154,360 to $308, 520, with the subject value within this range at $255 ,696 . Therefore, the Board sustains the assessed value of the subject property at $255 , 695 . Page 2 Petition No. 22.2020 Parcel No. 32310-MO-02012 Dated this da,%T nf March 2020 Jaulce Loomis, Chairperson 's Signature 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 -$00-647-7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : Assessor o Petitioner BOP Pile REV 64 0058 (525/2017) - MCBOE062019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on March 20, 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 : Macky A . McClung P . O . Box 343 Grapeview, WA 98546 = 0343 Email : mmcclung@gci . net Patti McLean Mason County Assessor 411 N . 5th Street Shelton, WA 95884 Email : PMcLeanC@co . mason . wa . us Becky Ro ers, Clerk Mason County Board of Equalization Order of the Mason County Board of EquahGatio" Property Owner* Macky A. McClung Parcel Number("sj : 12108-23 -91021 Assessment `Fear: 2019 Petition Number: 14.2020 Date(s) of Hearing: 3/ 12/2020 Having considered the evidence presented by the parties in this appeal, the Board hereby. �C sustains ❑ overrules the determination of the assessor. Assessor' s 'Prue and Fair Value BOO 'Prue and Fair Value Determination ® Land 715105 Land $ 715105 ® Improvements $ 489, 810 Improvements $ 48% 810 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total_ Value $ 560 . 915 Total Value $ 560,91 .5 This decision is based on our finding that: The Appellant, Macky McClung, was in attendance at the hearing on March 12, 2020 . The Assessor was represented by IdaMae Jensen at the hearing. The Appellant estimated the true and fair value of the subject property at $490,000 with the land value at $71 , 105 and improvements at $418 ,89.5 . The petitioner was not contesting the land value. A fee appraisal dated May 3 , 2019, five months after the assessment date, was provided by the Appellant. Three market sales were included in the fee appraisal with an indicated range of $473 ,000 to $537,000 . The Assessor did not consider the comparable sales within the fee appraisals as reasonable depictions of the subject property. Two comparable sales were superior waterfront; one comparable sale was non-waterfront where the subject property has a view. The Board determined the five comparable sales provided by the Assessor were closer in sale date and gross living area to the subject property. The comparable sales indicated value range was from $524,610 to $607,480 . The subject property fell within this range. The Board found the Appellant did not provide clear, cogent and convincing evidence to overrule the assessed value of the subject property. Therefore, the Board sustains the value of the subject property at $71 , 105 land and $489,810 improvements for a total of $ 560,915 , 7�7 �, //J� ((J� Page 2 D�4 it=, NV . U20010 dO[l rl.El 1V4� . if Lt'U"'bJ"n1 V21 Dated this 12" day of March 2020 /bice Loomis, Chairperson's Signature Clerk's Sign re NOTICE This order can be appealed to the State Board of Tax Appeals by filing a formal or inforrna ! appehn with them at PO Box 40915 , Olympia, WA 98504-0915 or at their website at bta. state .wa .us/appeaUforms .htni 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 I400-647-7706. Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution: • Assessor • Petitioner • BOE File REV 64 0058 (5n.5/2017) - MGBOE062019