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HomeMy WebLinkAbout07/17/2018 CERTIFICATE OF MAILING I, Becky Rogers, certify that on July 27, 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 : Edward Reiter 80 E Moonlight Oasis Shelton, WA 98584 Email : edreitertaxes@gmail . com 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: Edward Reiter Parcel Number(s) : 22021 -50 -90270 Assessment Year : 2017 Petition Number : 169 . 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 $ 33 ,720 ® Land $ 335720 ® Improvements $ 211 ,200 ® Improvements $ 2113200 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 2445920 TOTAL $ 2449920 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 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, Ed Reiter, was present. Tom Gibbons, Assessor' s Representative, was in attendance . The Appellant provided one comparable sale to support his estimate of value of $220,000 . The Assessor provided four comparable sales with an indicated value range of $243 , 181 - $268 ,2169 The subject property' s assessed value of $244, 920 fell within the range of the four comparable sales . The Board determined the Appellant did not provide clear, cogent, and convincing to overrule the Assessor' s valuation. Therefore, the Board sustains the Assessor ' s valuation of $244,920 for the subject parcel. Page 2 Petition No. 169.2018 Parcel No. 22021-50-90270 Dated this 17" day of July 32018 lffeboraR s, Chairpe on ' s Kgnature Clerk' s SiMfiture 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 July 27, 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 . Mark & Lori Hendricks 10233 NE 198th St Bothell, WA 98011 Email : markhendricksl . 0@gmail . com Melody Peterson Mason County Assessor 411 N . 5th Street Shelton, WA 98584 Email : Map@co . mason . wa . us t. C.. !4 Becky Rogerg, Clerk t Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : Mark & Lori Hendricks Parcel Number(s) : 2213241 - 00110 Assessment Year : 2017 Petition Number : 167 . 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 $ 137, 385 ® Land $ 137,385 ® Improvements $ 86, 965 ® Improvements $ 865965 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 2249350 TOTAL $ 2249350 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 ) . Those present at the hearing: Mark Hendricks, Owner; Torn Gibbons, Assessor' s Representative, The Appellant provided four comparable sales . Based upon the sales price, the Appellant extrapolated the front footage value plus the improvements value for each comparable sale to arrive at his estimated range of $ 138 , 522 - $23 %236 . The Assessor provide six comparable sales, which included the four comparable sales provided by the Appellant. The Assessor' s adjusted values ranged from $ 180, 075 - $305 ,3200 The Board questioned the methodology the Appellant used to arrive at his comparable values . The Board found that the original assessed value of the subject property, $224,350, fell within the range of both the Appellant ' s estimate and the Assessor' s estimates . Therefore, the Board sustains the assessed value of $224,350 . Page 2 Petition No. 167.2018 Parcel No. 2213241 -00110 Dated this 17" day of July 92018 Deborah Reis, Chairperson's Signature Clerk' s Sigrtaore 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 July 27, 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 , Daniel Rogers 200 NE White Owl Drive Tahuya, WA 98588 Email : sonnyr@q . m Melody Peterson Mason County Assessor 411 N . 5th 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: Daniel Rogers Parcel Number(s) : 22205 -24 - 00170 Assessment Year : 2017 Petition Number: 142 .2018 Having considered the evidence presented by the parties in this appeal, the Board hereby: Elsustains ® overrules the determination of the assessor. Assessor' s True and Fair Value BOE True and Fair Value Determination ® Land $ 35 , 885 ® Land $ 3505 ® Improvements $ 246, 955 ® Improvements $ 68 , 085 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 282, 840 TOTAL $ 1035970 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 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 ) . Present at the hearing: Daniel "Sonny" Rogers, Appellant; Tom Gibbons, Assessor' s Representative. The Appellant provided a cost estimate of $ 141 , 100 to repair- the damage from the floods of 2007 & 2008 which still afflicts the home. The assessment roll correction submitted by the Assessor lists the buildings and improvements at $ 172,300 . From this figure, the Board subtracted the cost to repair, $ 141 , 100, giving an improvement value for the house at $31 ,200 . The Board added the value of $ 36, 885 representing the outbuildings, sewer and water for a total improvement value of $68 ,085 . The Board added the land component of $35 , 885 for a total assessed value of $ 103 ,970 , The Board determined that the documented estimate to repair the home provided a preponderance of evidence required to overrule the Assessor ' s value . Therefore, the Board sets the value of the subject property at $ 103 , 970 , Page 2 Petition No. 142.2018 Parcel No. 22205-2400170 Dated this 17t' day of July , 2018 Deborah Weis, Chairperson Ts SignatWe Clerk's Signaturtf 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)