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HomeMy WebLinkAbout05/17/2018 Order of the Mason County Board of Equalization Property Owner : Michael A Prather Parcel Number(s) : 32122 - 50- 00016 Assessment Year : 2017 Petition Number: 120 . 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 $ 216 , 000 ® Land $ 2161000 ® Improvements $ 273 , 535 ® Improvements $ 273 ,535 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 489,535 TOTAL $ 4899535 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, Michael Prather, was present at the hearing. The Assessor was represented by IdaMae Jensen. The Assessor provided seven comparable sales with an indicated value range of $487,970 to $ 703 , 913 . The assessed value of $489,535 of the subject property fell within this range. The Appellant testified the remodel improvements to the property are now complete and he agrees with the current assessed value of $489,535 . Therefore, the Board sustains the assessed value for the subject parcel. Page 2 Petition No. 120, 2018 Parcel No. 32122-5040016 Dated this 17th day of May 52018 Lv Deborah Reis, Chairperson 's XignAdfe 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) Order of the Mason County Board of Equalization Property Owner: Byron Debban & Judy Moore Parcel Number(s): 32019-52-04006 Assessment Year: 2017 Petition Number: 119.2018 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 $ 45,900 ® Land $ 45,900 ❑ Improvements $ 18,930 ❑ Improvements $ 18,930 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 64,830 TOTAL $ 64,830 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 Appellants, Byron Debban& Judy Moore, were not in attendance. IdaMae Jensen, Assessor's Representative, was present at the hearing. The Appellants submitted on their petition,the following information, that their house was incomplete, no wiring in the house,no plumbing, no heating. They indicated it is an unfinished two bedroom home. The Assessor provided testimony indicating that the home was incomplete and it had a 76% discount. Therefore,the Board upholds the assessed land value of$45,900 and the improvements value of$18,930 for a total of$64,830 for the subject parcel. Page 2 Petition No. 119.2018 Parcel No.32019-52-04006 Dated this 17th day of May , 2018 Deborah Reis,Chairper on's Signature Clerk's Si tore 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 •BOF File REV 64 0058 (2/16/12)