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)