HomeMy WebLinkAbout05/21/2015 Order of the Mason Counith
Board of Equalhation
P u'operty0-vviaier: Jeffirey Pcterseal & Gretcheja Obrist
Parcel 14-unnber(s): 42304-51-00009
Assessmacitt-'Veacr: 2014 Petition Ntriubt-T: 115.2015
Having co-i-isidered the evidence prese-ated by the parties in this appeal, the Board hereby:
F-I sustains M overrules the dttern-aination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
F-I Land $ 43,120 17 Lend 75,585
F] Iraprovements $ 103,110 D linprove-ments 142,865
F1 Minerals $ F] Minerals $
F] Personal Property E] Personal Property
TOTAL 146,230 TOTAL 218,450
This decision is based o-,,,i our f niding that:
The valuation placed on the property by the Assessor's Office is prestwned to be correct, and coon only be
overcome by the presentation of clear, cogent, and convincing evidence that the value is erroneous
[RCW84.40.030(l)].
The Board's goal is to acquire sufficient, accurate evidence to support a determination of time and fair value
for the purpose of uniformity and equalization of taxation within the county as defined by statute (RCW
84.40.03 0) and the Washington Administrative Code (WAC 45 8-12-3 0 1).
Gretchen Obrist represented the owners, Jeffrey Petersen& Gretchen Obrist, at the hearing. The Assessor
was represented by Oliver Querin.
The Board reviewed the appraisal and the rebuttal to the Assessor's Response. This also included many
pictures to show the relative quality of the view of the different properties.
The Assessor's response included identifying a 30.5% negative adjustment for land values from last year.
This data was also supported by the Appellant's appraisal.
The Board noted discrepancies in the location of the comparable sales as provided in the Appellant's
appraisal. All comparable sales were shown graphically on a map as being near Lake Cushman. The
Board's major concern was three of the comparable sales were actually outside the Lake Cushman
neighborhood and should not have show up on the map.
The Board sets the improvernent,value at$142,865 (as recornari ended by the Assessor) and sets the land
value at$75,585 which reflects the 30.5%negative aqjustiaae-iA frorn last year's assessment for a total of
$218,450.
I
age 2
etltr&,n 1�~;o. 115.2015 Ps reel Ne.423-04-51-00009
Dated this 21 st day of May , 2015
a —
Ke�virffrankeber�er,Fhl),Vice= ale erscl s S2gr atlre Clerk's Signature
r
NOTICE
This order can be appealed to the State Board of"Tax Appeals by filing a notice of appeal with them
at p®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: a Assessor @ Petitioner a BOE File
REV 64 0058 (2/16/12)
0 a f -the Mason Cc unt-,y rdeer, clu" - j
Board of Equalization
PEope--ily Ovs ker- Chesty h/lueller& Sten Tj aden
Parcti Nipneuber(s): 12119-50-00140
Assessment Fear: 2014 Petition N-Lrff ber: 338.2015
Having considered the evidence presented by the-parties in this appeal,the Board hereby:
El sustains Z overrules the deten-nination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
n Land $ 55,000 F-I Land $ 55,000
F1 Improvements $ 90,995 F-I h-nProvements $ 75,200
F] Minerals $ F] Minerals $
El Personal Property $ 1-1 Personal Property $
TOTAL $ 145,995 TOTAL $ 130,200
This decision is based on Our-riding that:
The valuation placed on the property by the Assessor's Office is prestirned 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 laue and fair value
for the pLixpose of uniformity and equalization of taxation within-the county as defuled by statute (RCW
84.40.030) and the Washington Administrative Code (WAC 458-12-301).
The Appellant was not present at the hearing. The Assessor was represented by Oliver Querin.
The Board reviewed the data submitted by the Appellant and then listened to the Assessor's representative's
presentation.
The Board determined the value placed on the improvements was too high and the Board sets a value of
$100 per square foot that this would be closer to the market value for the improvements.
The Board overrules the Assessor and sets the improvements at$75,200, and sets the land value (as also
recommended by the Assessor) at $55,000 for a total of$130,200 for the subject parcel.
Page 2
Petition Ne.338,2015 Pireell NoT 1211 -50-00140
Dated this 21st day of May , 2015
,KevjA prankeberger,PhD,Alice-(IW4m'6n's ignatnre Clerks Sigmatfire
NOTICE
This order can be appealed to the State board of Tax Appeals by filing a notice of appeal with there
at PO Box 40915, Olympia,WA 98504-0915,within thirty days of the date of nailing of this order.
The Notice of Appeal foram is available from either your county assessor or the Mate Board.
To ask about clre 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.
istributiom ®Assessor ®Petitioner a BOE File
REV 64 0058 (2/16/12)