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Home My WebLink About05/04/2017 CERTIFICATE OF MAILING I, Becky Rogers, certify that on May 12, 2017, 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: John Byerly PO Box 133 Belfair, WA 98528 Melody Peterson 00 A" 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: John Byerly Parcel Number(s): 12331-23-90120 Assessment Year: 2016 Petition Number: 61.2017 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 $ 59,400 ®Land $ 59,400 ® Improvements $ 8,500 ® Improvements $ 8,500 ❑ Minerals $ ❑Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 67,900 TOTAL $ 67,900 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). The Appellant, John Byerly,was present at the hearing. Oliver Querin& Tom Gibbons represented the Assessor at the hearing. Assessor Melody Peterson was also in attendance at the hearing. The Appellant presented three comparables. Only one comparable was an actual sale at$135,000. The sale occurred on 3/22/2012. The other two comparables listed only noted the assessed value. The Appellant provided extraordinary amounts of information, largely based on assessed values of adjoining properties. The Assessor presented nine comparable sales,with residual land values,ranging from$14,565 to $131,340. The subject residual land value of$59,400 fell below the trend line. The Appellant agreed with the improvement value of$8,500. The Appellant did not provide clear, cogent and convincing evidence to overrule the assessed value. The Board upholds the Assessor's original value of$59,400 for the land and$8,500 for the improvement value for a total of$67,900. Page 2 Petition No. 61.2017 Parcel No. 12331-23-90120 Dated this 4th day of May , 2017 evin ankeb er, , - airpe n re 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)534-1400. Distribution: •Assessor •Petitioner •BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I, Becky Rogers, certify that on May 12, 2017, 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: John Byerly PO Box 133 Belfair, WA 98528 Melody Peterson Mason County Assessor 411 N. 5t"Street Shelton, WA 98584 Email: Map@co.mason.wa.us Becky Rogers, Clerk v 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: 2016 Petition Number: 62.2017 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 $ 61,800 ® Land $ 61,800 ® Improvements $ 256,965 ® Improvements $ 256,965 ❑ Minerals $ ❑Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 318,765 TOTAL $ 318,765 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). John Byerly,Appellant,was present at the hearing. Oliver Querin& Tom Gibbons represented the Assessor at the hearing. Assessor Melody Peterson was also in attendance at the hearing. The Appellant presented two sale properties as comparables ranging from$112,000 in 2014 to $135,000 in 2012. The Appellant provided extraordinary amounts of information, largely based on assessed values of adjoining properties. The Assessor presented eight comparable sales ranging from$89,000 to $385,000. The trend line analysis showed the subject parcel to be in line with these sales. The Appellant did not provide clear, cogent and convincing evidence to overrule the assessed value. The Board upholds the Assessor's original value of$61,800 for the land and$256,965 for the improvement value for a total of$318,765. Page 2 Petition No.62.2017 Parcel No. 12331-23-90121 Dated this 40' day of May , 2017 r K,v* Franke?rger,PhD;Yqe6Chai 7 n's Signature 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)534-1400. Distribution: •Assessor •Petitioner •BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I, Becky Rogers, certify that on May 12, 2017, 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: John Byerly PO Box 133 Belfair, WA 98528 Melody Peterson �I� i1 Mason County Assessor ' QQ 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): 12331-23-90131 Assessment Year: 2016 Petition Number: 63.2017 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 $ 51,000 ® Land $ 51,000 ® Improvements $ 72,930 ® Improvements $ 72,930 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 123,930 TOTAL $ 123,930 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 94.40.030) and the Washington Administrative Code (WAC 458-12-301). John Byerly, Appellant, was present at the hearing. Oliver Querin& Tom Gibbons represented the Assessor at the hearing. Assessor Melody Peterson was also in attendance at the hearing. The Appellant presented two sale properties as comparables ranging from$112,000 in 2014 to $135,000 in 2012. The Appellant provided extraordinary amounts of information, largely based on assessed values of adjoining properties. The Assessor presented eight comparable sales ranging from$89,000 to $385,000. The trend line analysis showed the subject parcel to be in line with these sales. The Appellant did not provide clear, cogent and convincing evidence to overrule the assessed value. The Board upholds the Assessor's original value of$51,000 for the land and$72,930 for the improvement value for a total of$123,930. Page 2 Petition No.63.2017 Parcel No. 12331-23-90131 Dated this 4"' day of May 52017 e FranAerger,PhD;Vice- airperso 's re 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)534-1400. Distribution: •Assessor •Petitioner •BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I, Becky Rogers, certify that on May 12, 2017, 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: John Byerly PO Box 133 Belfair, WA 98528 Melody Peterson 1-�� -L'o 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: John Byerly Parcel Number(s): 12331-23-90012 Assessment Year: 2016 Petition Number: 64.2017 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 $ 34,890 ® Land $ 34,890 ® Improvements $ 32,065 ® Improvements $ 32,065 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 66,955 TOTAL $ 66,955 This decision is based on our fmding 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). In attendance at the hearing: John Byerly,Appellant; Assessor's Representatives: Oliver Querin, Tom Gibbons and Assessor Melody Peterson. The Appellant presented one comparable sale for$135,000, which occurred on 3/22/2012. The Appellant provided extraordinary amounts of information,largely based on assessed values of adjoining properties. The Assessor presented nine comparable sales, with residual land values ranging from$32,325 to $55,590. The subject residual land value of$34,890 fell below the trend line. The Appellant agreed with the improvement value of$32,065. The Appellant did not provide clear, cogent and convincing evidence to overrule the assessed value. The Board upholds the Assessor's original value of$34,890 for the land and$32,065 for the improvements for a total of$66,955. Page 2 Petition No. 64.2017 Parcel No. 12331-23-90012 Dated this 4th day of May , 2017 e n Fr eberger,PhD;Vice-Chairpe o 's Signature Clerk's Signatur / 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 May 12, 2017, 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: John Byerly PO Box 133 Belfair, WA 98528 Melody Peterson '�GG ►� Mason County Assessor rV1� 1 411 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): 12206-51-00017 Assessment Year: 2016 Petition Number: 66.2017 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 $ 18,600 ®Land $ 6,200 ❑Improvements $ ❑Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 18,600 TOTAL $ 6,200 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 458-12-301). In attendance at the hearing:- John Byerly,Appellant; Assessor's Representatives: Tom Gibbons and Oliver Querin; and Melody Peterson,Assessor. The Appellant provided two comparable sales. Each sale was for $6,200. The Assessor provided oral testimony,but no written supporting documentation. The Assessor offered an assessment roll correction,which the Appellant did not accept. The Board determined the Appellant provided a preponderance of evidence to overrule the assessed value of the subject property. The Board set the land value at$6,200. Page 2 Petition No.66.2017 Parcel No.12206-51-00017 Dated this 4th day of May , 2017 P n Franke ger,P ,Vice-Chairperson's Si ature 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)534-1400. Distribution: •Assessor •Petitioner •BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I, Becky Rogers, certify that on May 12, 2017, 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: John Byerly PO Box 133 Belfair, WA 98528 Melody Peterson Mason County Assessor 411 N. 5th Street �1 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): 12331-23-90010 Assessment Year: 2016 Petition Number: 65.2017 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 $ 49,200 ® Land $ 24,880 ® Improvements $ 14,510 ® Improvements $ 14,510 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 63,710 TOTAL $ 39,390 This decision is based on our fmding that: The valuation placed on the property by the Assessor's Office is presumed to be correct, and can only be overcome by 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 458-12-301). The Appellant, John Byerly,was present at the hearing. Oliver Querin& Tom Gibbons represented the Assessor at the hearing. Assessor Melody Peterson was also in attendance at the hearing. The Appellant provided one comparable sale in the amount of$135,000 from 3/22/2012. The Assessor provided oral testimony, but no written supporting documentation. The Assessor provided an assessment roll correction, which the Appellant did not accept. The Board determined the Appellant provided a preponderance of the evidence to overrule the assessed value of the subject land. The Board set the land value at$24,880 and sustains the improvement value as agreed upon by the Appellant and Assessor at$14,510 for a total of$39,390. Page 2 Petition No.65.2017 Parcel No. 12331-23-90010 Dated thi 4th day of May , 2017 in Frankeb PhD;Vice-Chairp n ignatur Clerk's Sign#rd 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)