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HomeMy WebLinkAbout04/17/2018 CERTIFICATE OF MAILING I , Becky Rogers, certify that on April 21, 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 : John Byerly PO Box 133 Belfair, WA 98528 Email : n/a Melody Peterson Mason County Assessor 411 N . 5th Street Shelton, WA 98584 Email : Map@co . mason . wa . us Becky Rogd4s, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: John Byerly Parcel Number(s) : 12331 -23 - 90120 Assessment Year : 2017 Petition Number : 10 . 2018 Having considered the evidence presented by the parties in this appeal, the Board hereby : ® sustains n overrules the determination of the assessor. Assessor' s True and Fair Value BOE True and Fair Value Determination ® Land $ 61 , 755 ® Land $ 61 , 755 ® Improvements $ 8 , 415 ® Improvements $ 81415 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 70 , 190 TOTAL $ 70, 190 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 ) . John Byerly, Appellant, was in attendance at the hearing. IdaMae Jensen, Assessor ' s Representative, was present at the hearing. The Board pointed out to the Appellant that assessed values of other properties cannot be considered evidence of market value . On the Appellant' s application, four comparable sales were listed and three were assessed values and one was a market sale . The one comparable sale that the Appellant provided did not provide clear, cogent and convincing evidence that the Assessor was in error. The Appellant provided considerable information on the assessed value of the subject property as it compared to assessed value of adjacent properties within the market area. The Assessor provided four comparable sales in defense of their market value . The four comparable sales included an indicated value range of $ 70,050 — $ 114, 175 . The subject parcel ' s value of $ 70, 190 fell within the indicated value range . The Appellant ' s testimony concentrated on assessed values of other properties and failed to provide clear, cogent and convincing evidence that the Assessor was in error. Page 2 Petition No. 10 . 2018 Parcel No. 12331 -23-90120 The Board therefore upheld the assessed value of $70, 190 . Dated this 17a' day of April 2018 Deborah Reis, hairperson ' Signat Clerk's SigngXure 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) 534- 1400. Distribution: • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I , Becky Rogers, certify that on April 21, 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 . John Byerly PO Box 133 Belfair, WA 98528 Email : n /a Melody Peterson Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : Map@co . mason . wa . us Becky Rogeis, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: John Byerly Parcel Number(s) : 12331 -23 -90121 Assessment Year: 2017 Petition Number : 11 .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 $ 619800 ❑ Land $ 611800 ® Improvements $ 254 ,320 ® Improvements $ 254 , 320 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 3189590 TOTAL $ 3185590 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, John Byerly, was present at the hearing. IdaMae Jensen, Assessor' s Representative, was in attendance . The Board pointed out to the Appellant that assessed values of other properties cannot be considered evidence of market value . On the Appellant ' s application, four comparable sales were listed and three were assessed values and one was a market sale . The one comparable sale that the Appellant provided did not provide clear, cogent and convincing evidence that the Assessor was in error. The Appellant provided considerable information on the assessed value of the subject property as it compared to assessed value of adjacent properties within the market area. The Assessor provided four comparable sales in defense of their market value . The four comparable sales included an indicated value range of $ 306,360 — 390, 695 . The subject parcel ' s value of $318 , 590 fell within the indicated value range. The Appellant' s testimony concentrated on assessed values of other properties and failed to provide clear, cogent and convincing evidence that the Assessor was in error. Page 2 Petition No . 11 . 2018 Parcel No . 12331 -23- 90121 The Board therefore upheld the assessed value of $318 , 590 . Dated this 17th day of April , 2018 If ' 2 Deborah Reis, C airperson's 55rignature Clerk ' s 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 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 21, 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 : John Byerly PO Box 133 Belfair, WA 98528 Email : n/a Melody Peterson Mason County Assessor 411 N . 5t" Street Shelton, WA 98584 Email : Map@co . mason . wa . us Becky Roger , Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : John Byerly Parcel Number(s) : 12331 -23 -90131 Assessment Year : 2017 Petition Number : 12 . 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 $ 535040 ® Land $ 533040 ® Improvements $ 72 ,200 ® Improvements $ 725200 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 125 ,240 TOTAL $ 1255240 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 ) . In attendance : John Byerly, Appellant; IdaMae Jensen & Oliver Querin, Assessor ' s Representatives The Board pointed out to the Appellant that assessed values of other properties cannot be considered evidence of market value . On the Appellant' s application, four comparable sales were listed and three were assessed values and one was a market sale . The one comparable sale that the Appellant provided did not provide clear, cogent and convincing evidence that the Assessor was in error. The Appellant provided considerable information on the assessed value of the subject property as it compared to assessed value of adjacent properties within the market area. The Assessor provided five comparable sales in defense of their market value . The five comparable sales included an indicated value range of $ 142, 540 - $ 182, 395 . The subject parcel ' s value of $ 125 ,240 fell below the indicated value range . The Appellant ' s testimony concentrated on assessed values of other properties and failed to provide clear, cogent and convincing evidence that the Assessor was in error. Page 2 Petition No. 12.2018 Parcel No. 12331 -23-90131 The Board therefore upheld the assessed value of $ 125 ,240 . Dated this 17th day of April , 2018 & L.;47 Deborah Reis, Chairp r,son ' s SignaMre 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 21, 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 . John Byerly PO Box 133 Belfair, WA 98528 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 : John Byerly Parcel Number(s) : 12331 -23 - 90012 Assessment Year : 2017 Petition Number : 13 .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 $ 36 , 290 ® Land $ 36,290 ® Improvements $ 315745 ® Improvements $ 31 ,745 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 68 , 035 TOTAL $ 685035 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 ) . In attendance : John Byerly, Appellant; IdaMae Jensen & Oliver Querin, Assessor ' s Representatives The Board pointed out to the Appellant that assessed values of other properties cannot be considered evidence of market value . On the Appellant' s application, four comparable sales were listed and three were assessed values and one was a market sale . The one comparable sale that the Appellant provided did not provide clear, cogent and convincing evidence that the Assessor was in error. The Appellant provided considerable information on the assessed value of the subject property as it compared to assessed value of adjacent properties within the market area. The Assessor provided four comparable sales in defense of their market value . The four comparable sales included an indicated value range of $ 143 ,470 - $ 189, 820 . The subject parcel ' s value of $ 109, 970 which included the manufactured home, which was assessed separately, fell below the indicated value range . The Appellant ' s testimony concentrated on assessed values of other properties and failed to provide clear, cogent and convincing evidence that the Assessor was in error. Page 2 Petition No . 13 . 2018 Parcel No. 12331 -23-90012 The Board therefore upheld the assessed value of $ 68 , 035 . Dated this 17th day of April 52018 za� Deborah Reis, hairpers ' s Signa ure Clerk ' s Signatdre 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 21, 2018, I personally emailed and/or forwarded, United States mail , a true and correct copy of the attached Order of the Mason County Board of Equalization to the following . John Byerly PO Box 133 Belfair, WA 98528 Email : n/a Melody Peterson Mason County Assessor 411 N . 5th Street Shelton, WA 98584 Email : Map@co . mason . wa . us Becky Rogd s, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : John Byerly Parcel Number(s) : 12331 -23 -90010 Assessment Year : 2017 Petition Number : 14 . 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 $ 515165 ® Land $ 515165 ® Improvements $ 14 , 365 ® Improvements $ 14 ,365 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 659530 TOTAL $ 659530 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, John Byerly, was in attendance at the hearing. The Assessor was represented by IdaMae Jensen. The Board pointed out to the Appellant that assessed values of other properties cannot be considered evidence of market value . On the Appellant ' s application, four comparable sales were listed and three were assessed values and one was a market sale . The one comparable sale that the Appellant provided did not provide clear, cogent and convincing evidence that the Assessor was in error. The Appellant provided considerable information on the assessed value of the subject parcel as it compared to assessed value of adjacent properties within the market area. The Appellant ' s testimony largely took issue with the Assessor ' s comparable sales , including views, calculations for amenities and sloped areas . The Assessor provided three comparable sales, in defense of their assessed value, with a range of $ 65 , 645 — $ 65 , 980 . The subject property value fell within the range of the comparable ' s indicated values . Page 2 Petition No. 14.2018 Parcel No. 12331-23-90010 The Appellant' s testimony concentrated on assessed values of other properties and failed to provide clear, cogent and convincing evidence that the Assessor was in error. The Board therefore upheld the assessed value of $ 65 , 530 . Dated this 17th day of April , 2018 Deborah Reis, V%airperso ' s Sirfnature Clerk's Signatufe 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 21, 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 . John Byerly PO Box 133 Belfair, WA 98528 Email : n/a Melody Peterson Mason County Assessor 411 N . 51" Street Shelton, WA 98584 Email : Map@co . mason . wa . us Becky Roger , Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : John Byerly Parcel Number(s) : 1220 &51 -00017 Assessment Year : 2017 Petition Number : 15 . 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 $ 1800 ® Land $ 700 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 18 , 600 TOTAL $ 75000 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 a preponderance of the 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 ) . Attendance at the hearing : John Byerly, Appellant; and IdaMae Jensen, Assessor' s Representative , The Appellant provided four comparable sales in defense of his fair market value of the subject property at $ 18 , 600 . Two of the subject sales were not an arm' s length agreement and two of the subject sales were an arm ' s length agreement. The Assessor indicated that they have reviewed the two subject sales that were arm ' s length agreements and recommended that the assessed fair market value of the subject property be set at $ 7, 000 . The Board approved the recommended value of $ 7, 000 for the subject parcel and set the value as such. Page 2 Petition No . 15 . 2018 Parcel No. 12206-51 - 00017 Dated this 17th day of April , 2018 Deborah eis, Chairperson ' Signat e Clerk' s Si Lure 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)