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HomeMy WebLinkAbout04/23/2019 CERTIFICATE OF MAILING I, Becky Rogers, certify that on April 26, 2019, 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 . Brenden Kealy PO Box 1477 Hoodsport, Wa 98548 Email : brenden19689hotmail . com Patti McLean Mason County Assessor 411 N . 5th Street Shelton, WA 98584 Email : PMcLean@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Brenden Kealy Parcel Number(s) : 42211 -50-00008 Assessment Year: 2018 Petition Number : 103 . 2019 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 $ 26 , 130 ® Land $ 26, 130 ® Improvements $ 194 , 190 ® Improvements $ 1941P190 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 2209320 TOTAL $ 220, 320 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, Brenden Kealy, was not in attendance at the hearing on April 23 , 2019 . IdaMae Jensen represented the Assessor at the hearing. The Board reviewed all the information submitted by the Appellant including 22 comparable sales with an average of $ 131 ,070. However, no documentation accompanied these comparable sales indicating that they were or were not arm' s length transactions and therefore the Board could not consider this information. The Assessor testified that an inspection was made on the property in early 2018 . The Board found no clear, cogent or convincing evidence to overrule the Assessor' s valuation. The Board sustains the value of the land at $26, 130 and the improvement value at $ 194, 190 for a total of $220,320 . Page 2 Petition No. 103.2019 Parcel No. 42211 -50-00008 Dated this 23 `d day of April , 2019 Deborah Reis,' hahjrpersods Sidndture 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) 5341400 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I , Becky Rogers, certify that on April 26, 2019, 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 . Brenden Kealy PO Box 1477 Hoodsport, Wa 98548 Email : brenden1968@hotmail . com Patti McLean Mason County Assessor 411 N . 51" Street Shelton, WA 98584 Email : PMcLean@co . mason . wa . us b Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Properly Owner: Brenden Kealy Parcel Number(s) . 42108 -34-00000 Assessment Year: 2018 Petition Number : 104 . 2019 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 $ 1600 Land $ 16,000 ® Improvements $ 15 ,390 ® Improvements $ 155390 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 3I , 390 TOTAL $ 315390 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, Brenden Kealy, was not in attendance at the hearing on April 23 , 2019 , IdaMae Jensen represented the Assessor at the hearing. The Board reviewed all the information submitted by the Appellant. The Board noted that the property is 16 acres located on the flood plain. The improvements included a manufactured home and site utilities . The Assessor testified that the property was inspected in early 2018 and further noted this was a recreational property and thus the valuation was decremented 50% . There was no additional information provided by the Appellant. Therefore the Board sustains the assessed valuation of $ 16,000 for the land and $ 15 ,390 for the improvements for a total of $31 ,390 . Page 2 Petition No. 104. 2019 Parcel No. 42108-34-00000 Dated this 23 `d day of April , 2019 Deborah Reis, Chairperson' s Sigxfhture Clerk's Signatu 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 640058 (2/16/12) CERTIFICATE OF MAILING I , Becky Rogers, certify that on April 26, 2019, 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 . Brenden Kealy Po Boc 1477 Hoodsport, Wa 98548 Email : brenden1968@hotmail . com Patti McLean Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : PMcLean@co . mason . wa . us Becky Rog rs, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Brenden Kealy Parcel Number(s) : 42211 -44-00350 Assessment Year: 2018 Petition Number : 105 . 2019 Having considered the evidence presented by the parties in this appeal, the Board hereb3- : ® sustains ❑ overrules the determination of the assessor. Assessor' s True and Fair Value BOE True and Fair Value Determination ® Land $ 231160 ® Land $ 235160 ® Improvements $ 75 , 070 ® Improvements $ 755070 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 98 ,230 TOTAL $ 98 , 230 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, Brenden Kealy, was not in attendance at the hearing on April 23 , 2019 . IdaMae Jensen represented the Assessor at the hearing. The Board reviewed all the information submitted by the Appellant including 17 comparable sales. However, no documentation accompanied these comparable sales indicating that they were or were not arm' s length transactions and therefore the Board could not consider this information. The Appellant provided an estimate of $26,450 to repair the roof and foundation and an estimate of $5,000 to repair the plumbing on the subject property. The Assessor inspected the subject property in 2018 and spoke with the tenants . The problems noted by the Appellant were not seen at that time. However, after inspection by the Assessor a $5 ,000 discount was applied to the value, due to the condition of the improvements. The tenant shared with the Assessor that there were no deficiencies with the condition of the interior of the home. Therefore the Board sustains the Assessor' s valuation of $23 , 160 for the land and $ 75 , 070 for the improvements for a total of $ 98 ,230 for the subject property. Page 2 Petition No. 105.2019 Parcel No. 42211 -4440350 Dated this 23rd day of April , 2019 �j�z '�- '� 1� Deborah Reis, Cha rson's Signature O '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 April 26, 2019, 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 . Brenden Kealy PO Box 1477 Hoodsport, Wa 98548 Email : brenden1968@hotmail . com Patti McLean Mason County Assessor 411 N . 5t" Street Shelton, WA 98584 Email : PMcLean@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Brenden Kealy Parcel Number(s) . 42211 -50-00002 Assessment Year: 2018 Petition Number : 106 . 2019 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 $ 25 , 905 ® Land $ 2200 ® Improvements $ 31 , 110 ® Improvements $ 11 ,345 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 57 , 015 TOTAL $ 335345 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, Brenden Kealy, was not in attendance at the hearing on April 23 , 2019 . IdaMae Jensen represented the Assessor at the hearing. The Appellant provided a copy of the 2017 Board Order. The Board feels comfortable with the reasoning for giving that valuation and therefore maintains the value of $20,000 for the land and $ 10,000 for the improvements . In addition, the Board added a 10 . 15 % appreciation value to the 2017 Board Order: The land valued at $22,000 and the improvements at $ 11 ,345 for a total of $33 ,345 . The improvements also included a carport/garage and water. As noted in the 2017 Board Order, the Appellant purchased the property in 2017 for $ 30 , 000 . In previous testimony it was noted this was an arm' s length transaction. Therefore the Board accepts its own ruling of $ 30 , 000 for the subject property and adds a county-wide increase of 10 . 15 % for the annual appreciation for a total of $33 ,345 . r Page 2 Petition No. 106.2019 Parcel No. 42211-50-00002 Dated this 23rd day of April , 2019 211 Deborah Reis, Chairperson's Si re Clerk's Signa 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 26, 2019, 1 personally emailed OR forwarded, bV United States mail a true and correct copy of the attached Order of the Mason County Board of Equalization to the following . Brenden Kealy PO Box 1477 Hoodsport, Wa 98548 Email : brenden1968@hotmail . com Patti McLean Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : PMcLean@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Brenden Kealy Parcel Number(s) . 42211 -50-00003 Assessment Year: 2018 Petition Number: 107 . 2019 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 22, 980 ® Land $ 22,980 ® Improvements ® Improvements $ ❑ Minerals ❑ Minerals $ ❑ Personal ❑ Personal Property $ TOTAL $ 22,980 TOTAL $ 22,980 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, Brenden Kealy, was not in attendance at the hearing on April 23 , 2019 . IdaMae Jensen represented the Assessor at the hearing. The Board reviewed all the information submitted by the Appellant including 12 comparable sales . However, no documentation accompanied these comparable sales indicating that they were or were not arm 3s length transactions and therefore the Board could not consider this information. These twelve comparable sales values ranged from $ 14, 900 - $22,000 . The Appellant provided no clear, cogent or convincing evidence to overrule the Assessor' s valuation of $22 ,980 . The Board sustains the assessed value of $22 ,980 for the subject property . Page 2 Petition No. 107. 2019 Parcel No. 42211 -50-00 Dated this 23 `d day of April , 2019 Deborah Reis\, Chairpersoies Signdture Clerks 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 26, 2019, 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 . Brenden Kealy PO Box 1477 Hoodsport, Wa 98548 Email : brenden1968@hotmail . com Patti McLean Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : PMcLean@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Brenden Kealy Parcel Number(s) . 42211 -50-00902 Assessment Year: 2018 Petition Number: 108 .2019 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 $ 4 , 655 ® Land $ 41655 ® Improvements $ ® Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 4 , 655 TOTAL $ 49655 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 states in his petition, "This is not a separate parcel. The Assessor' s office has made an error. Mason County Title confirms this to include Melody Peterson who acknowledged this in email . " In the absence of documentation, the Board must sustain the 2018 assessed value . Therefore, the Board sustains the value of $4,655 for the subject property. Page 2 Petition No. 108. 2019 Parcel No. 42211 -50- 00902 Dated this 23rd day of April , 2019 Deborah Reis, Chairperson ' 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) 5341400. Distribution : • Assessor • Petitioner • WE File REV 64 0058 (2/16/12)