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Home My WebLink About03/08/2016 CERTIFICATE OF MAILING I , Becky Rogers, certify that on March 11, 2016, 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 Coppola 262 E Lombard Rd N Grapeview, WA 98546 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: Coppola, John Parcel Number(s) : 1210744-90130 Assessment Year: 2015 Petition Number: 45 .2016 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 $ 5210890 ❑ Land $ 525890 ❑ Improvements $ 170,975 ❑ Improvements $ 1479525 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 223 , 865 TOTAL $ 200 ,415 This decision is based on our fording 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 ) . The Appellant was not in attendance at the hearing. The Assessor was represented by Andrea Jackson. The Appellant indicated that his home was a Hi-Line home built with inexpensive materials . He provided four comparable sales ranging in price from $ 159 ,000 to $ 189,900, all of which sold in 2015 . Comparable sale one was a foreclosure. Comparable sale two had a significant lower value. Comparable sale three was a manufactured home and comparable sale four was one-story home which also sold in 2015 . The Assessor provided four comparable sales with adjusted values ranging from $201 , 180 to $243 ,990 . Three sales were in 2014 . One sale was in 2013 . The Assessor gave the subject parcel 15 % adjustment on the improvements due to obsolescence . The Appellant provided no clear, cogent, or convincing evidence that the Assessor' s adjusted value of $200,415 was in error. The Board sustains the land value of $52, 890 and the adjusted improvement value of $ 147, 525 for a total of $200,415 for the subject parcel . Page 2 Petition No. 45. 2016 Parcel No. 12107- 14-90130 Dated this day of U E92016 �` - Kevin PpAnkebVger, PhD ; Acting Chai rs ' s Signature Clerk' s Signat e 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 March 11, 2016, 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 : Dan Vu 22223 SE 20th St Sammamish , WA 98075 Melody Peterson Mason County Assessor 411 N . 5t" Street Shelton , WA 98584 Email : Map@co . mason . wams 2Z Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Vu, Dan Parcel Number(s) : 32010-50-01013 Assessment Year: 2015 Petition Number: 174. 2016 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 $ 49,500 ❑ Land $ 499500 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 4%500 TOTAL $ 49 , 500 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, Dan Vu, was not in attendance at the hearing. The Assessor was represented by Bruce Martin. The Appellant requested the land be valued at $ 18 ,500 for the subject parcel and supported his estimate with four comparable sales . One comparable sale located on Peebles Court in Shelton was a foreclosure . Comparable sales two, three and four were still active listings . The Appellant also provided the board a sketch of a future septic system. The Assessor presented eight comparable sales, two of which were land only. Of the eight comparable sales, six had improvements, but the price per front foot was a mean of $ 11 , 111 . 75 . The Appellant' s property price per front foot is valued at $990 . The Assessor indicated this was buildable property. The Board did not find clear, cogent, and convincing evidence to overrule the Assessor' s valuation of $4955009 Page 2 Petition No. 174.2016 Parcel No. 3201MOA1013 Dated this day of U. it r, � , 2016 K an 6erger, PhD; Acting Ch . son' s Signature Clerk's Sign ure 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 March 11, 2016, 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 : Dan Vu 22223 SE 20th St Sammamish , WA 98075 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: Vu, Dan Parcel Number(s) : 32010-50-01014 Assessment Year: 2015 Petition Number: 175 .2016 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 $ 499500 ❑ Land $ 4% 500 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 491,500 TOTAL $ 495500 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 45812-301 ) . The Appellant, Dan Vu, was not in attendance at the hearing. The Assessor was represented by Bruce Martin, The Appellant requested the land be valued at $ 18 ,500 for the subject parcel and supported his estimate with four comparable sales. One comparable sale located on Peebles Court in Shelton was a foreclosure. Comparable sales two, three and four were still active listings . The Appellant also provided the board a sketch of a future septic system. The Assessor presented eight comparable sales, two of which were land only. Of the eight comparable sales, six had improvements, but the price per front foot was a mean of $ 11 , 111 . 75 . The Appellant' s property price per front foot is valued at $ 990 . The Assessor indicated this was buildable property. The Board did not find clear, cogent, and convincing evidence to overrule the Assessor' s valuation of $4% 500 . Page 2 Petition No. 175, 2016 Parcel No. 320M50-01014 Dated this day of 1 " 1, (r„ r (, , 2016 Ke ' ranVberger, PhD; Acting Chairp q n's Signature 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 March 11, 2016, 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 : Dan Vu 22223 SE 20th St Sammamish , WA 98075 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: Vu, Dan Parcel Number(s) : 42223 -50-00039 Assessment Year: 2015 Petition Number: 176.2016 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 $ 205 ,045 ❑ Land $ 2055045 ❑ Improvements $ 1239430 ❑ Improvements $ 1235430 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 3289475 TOTAL $ 3289475 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 45812-301 ) . The Appellant was absent from the hearing. The Assessor was represented by Bruce Martin in attendance at the hearing. The Appellant provided four comparable sales, one of which was an active listing. The other three comparable sales were foreclosures. The Appellant provided no further evidence to support his request that the subject parcel be valued at $239,430 . The land value of $ 116,000 and $ 123 ,430 for improvements for a total of $239,430 . The Assessor provided three comparable sales, which sold for a range of $350,000 to $375 ,000 . All of the comparable sales sold for over the assessed value of the subject parcel . Therefore, since the Appellant provided no clear, cogent and convincing evidence that the Assessor' s value was in error, the Board sustains the value of land at $205 , 045 and the value of improvements at $ 123 ,430 for a total of $328 ,475 . Page 2 Petition No. 176.2016 Parcel No. 42223-5040039 Dated this _ day of �Cf c L 12016 L/i Kev ' Franke rger, PhD ; ctmg Chairp s 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) 5341400 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (2/16/ 12)