HomeMy WebLinkAbout06/19/2018 CERTIFICATE OF MAILING
I, Becky Rogers, certify that on June 22, 2018, 1 personally emailed and / 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 .
James Killian
PO Box 1413
Shelton, WA 98584
Email : killianjw@hotmail . com
Melody Peterson
Mason County Assessor
411 N . 5th Street
Shelton, WA 98584
Email : Map@co . mason . wa . us
Becky Ro rs, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: James Killian
Parcel Number(s) : 22133 -76-90034
Assessment Year: 2017 Petition Number: 118 .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 $ 35 , 145 ® Land $ 25, 145
® Improvements $ 235 , 195 ® Improvements $ 2359195
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 270 , 340 TOTAL $ 2609340
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 ) .
Present at the hearing were James & Brenda Killian, Appellants; and IdaMae Jensen, Assessor' s
Representative.
The Appellant submitted as evidence a fee appraisal performed in January 2016 wherein the Appraiser
indicated the fair market value of the subject property to be $220,000 total. In determining this fair market
value, the fee appraiser assigned a negative value for the unsightly neighbor' s property of $ 10,000 . The
Appellant also submitted two photographs clearly indicating that the unsightly neighbor' s property was
visible from their location.
As to the valuation of the improvements, the Board questioned the fee appraiser' s approach. It should be
noted that the fee appraiser' s estimate of value of the uncompleted home was within $2,000 of the
Assessor' s determination of value.
In summary, the Board considered the Appellants photos and testimony as evidence supporting the overall
deduction of $ 10,000 for the subject property.
Therefore the Board sets the value at $260,340 .
Page 2
Petition No. 118.2018 Parcel No. 22133-7&90034
Dated this 19'h day of June , 2018
Deborah Reis, Chairperson's Signature Clerk's Signatute
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 A peal 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)