HomeMy WebLinkAbout06/13/2019 CERTIFICATE OF MAILING
I , Becky Rogers, certify that on June 14, 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 .
Richard & Patricia Phipps
PO Box 446
Allyn , WA 98524
Email : rwphipps58@yahoo . 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: Richard & Patricia Phipps
Parcel Number(s) : 12207-50-00025
Assessment Year: 2018 Petition Number: 158 .2019
Date(s) of Hearing : 6/ 13/2019
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 $ 719475 ® Land $ 71 ,475
® Improvements $ 98 , 840 ® Improvements $ 98 , 840
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 170 , 315 Total Value $ 170 , 315
This decision is based on our finding that :
Richard Phipps, Appellant, was present at the hearing on June 13 , 2019 . The Assessor was represented by
IdaMae Jensen.
The Appellant presented an Inspection Report by David Leger dated 2/27/2018 . The inspector found the
residence to be in disrepair. The Appellant concurred, although he was currently living in this residence.
Also, the inspector made no assumption as to the value of the residence .
The Assessor noted that the valuation of the property had been reduced by 45% bringing the value to
$ 98 , 840 .
The Assessor noted that the existing condition of the home, fair/average, was taken into consideration to
arrive at the current assessed value of $98 , 840 with the land value at $71 ,475 .
The Board found no clear, cogent, or convincing evidence to overrule the Assessor' s valuation. Therefore,
the Board sets value for the improvements at $98 , 840 and land at $71 ,475 for a total of $ 170,315 for the
subject parcel.
Page 2
Petition No. 158.2019 Parcel No. 12207-50-00025
Dated this 13th day of June 2019
Deborah Reis; Chairperson's Signature Clerk's Signaffire
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal
with them at PO Box 40915 , Olympia, WA 98504 -0915 or at their website at
bta. state .wa.us/appeal/forms.htm within thirty days of the date of mailing of this order. The appeal
forms are available from either your county assessor or the State Board of Tax Appeals.
To ask about the availability of this publication in an alternate format for the visually impaired, please call 1 -800-647-7706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (5/25/2017) - MCBOE062019
CERTIFICATE OF MAILING
I , Becky Rogers, certify that on June 14, 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 .
Kirt and Lynn Barrett
PO Box 1156
Allyn , WA 98524
Email : baseballchemistry@gmail . 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: Kirt and Lynn Barrett
Parcel Number(s) : 12220-50-91531
Assessment Year: 2018 Petition Number: 159 .2019
Date of Hearing: 6/13/2019
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 $ 2263225 ® Land $ 226,225
® Improvements $ 164, 155 ® Improvements $ 1649155
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 3909380 Total Value $ 390 , 380
This decision is based on our finding that:
The Appellants, Kirt and Lynn Barrett, were not present at the hearing on June 13 , 2019 . IdaMae Jensen
was present representing the Assessor.
On their petition, the Appellants specified three reasons why they did not believe the Assessor' s value
reflected the true market value of their property. They noted that the "North Bay Pot" store has increased
the noise, traffic issues and crime in close proximity to their property. The Appellant also noted that a sub
sewer pumping station was also in close proximity to the subject property, as well as a PUD #3 clear cut of
valuable wetlands located just south of the property.
The Appellant, however provided no market evidence to support their estimated value for the subject
property.
The Assessor noted that the property had 30 ' — 40 ' of thick brush, shrubs and trees, which provided a buffer,
between the North Bay Pot store as well as the pumping station. The PUD#3 clear cut wetlands appeared to
be significantly south of the subject property and therefore did not affect the assessed value.
The Assessor noted that these three issues did not appear to grossly impact the subject' s appeal, livability or
outside enjoyment.
The Assessor also provided five comparable sales with an indicated value range of $422,265 to $ 560,780 .
The value of the subject property at $ 390 ,380 fell below this range.
Therefore, the Board found no clear, cogent or convincing evidence that the assessed value was incorrect.
The Board sustained the 2018 assessed valuation for the land at $226 ,225 and the improvements at $ 164 , 155
for a total of $ 390 ,380 for the subject property.
Page 2
Petition No. 159.2019 Parcel No . 12220 - M1531
Dated this 13th day of June 2019
34: /4
Deborah Reis, C airperson 's Signature Clerk's SignaqtFe
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal
with them at PO Box 40915 , Olympia, WA 98504-0915 or at their website at
bta. state .wa.us/appeal/forms.htm within thirty days of the date of mailing of this order. The appeal
forms are available from either your county assessor or the State Board of Tax Appeals .
To ask about the availability of this publication in an alternate format for the visually impaired, please call 1 - 800 -647-7706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (5/25/2017) - MCBOE062019
CERTIFICATE OF MAILING
I , Becky Rogers, certify that on June 14, 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 .
William Emmerson
Mia Bosetti
1000 E Maples Rd
Shelton, WA 98584
Email : wcemmerson@gmail . 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 : William Emmerson and Mia Bosetti
Parcel Number(s) : 2202344-00070
Assessment Year: 2018 Petition Number: 171 .2019
Date of Hearing: 6/ 13/2019
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 $ 1435780 ® Land $ 1439780
® Improvements $ 123 ,590 ® Improvements $ 1235590
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 267 , 370 Total Value $ 2675370
This decision is based on our finding that :
The Appellants, William Emmerson and Mia Bosetti, were represented by William Emmerson at the hearing
on June 13 , 2019 . The Assessor was represented by IdaMae Jensen on June 13 , 2019 .
The Appellant, at the time the petition was submitted on 9/24/2018 , estimated the land at $ 116,025 and
$ 151 ,225 for the improvements for a total of $267,250 . However, the Appellant testified that since this
petition was filed, the residence had been demolished. The Appellant also testified that in 2016 a garage had
been added to the property with an apartment above it for an estimated cost of $ 80,000. The Appellant
testified that access to the property was via a gravel road and said that the land was not level.
The Appellant provided four comparable sales, which the Assessor included in the sales grid, adding two
comparable sales . The indicated value of these six sales ranged from $256,255 to $ 396, 125 , The assessed
value of the subject property at $267,370 fell below this value range.
The Assessor testified that the existing newly constructed garage was the only structure valued as of January
1320180
The Assessor testified that the gravel road was taken into consideration in valuing the property.
The Assessor also testified that she personally inspected the property to assist in determining the valuation.
The Board found that the Appellant provided no clear, cogent or convincing market evidence to overrule the
Assessor' s valuation.
Therefore the Board sustains the assessed value of the land at $ 143 ,780 and the improvements at $ 123 , 590
for a total of $267, 370 for the subject parcel .
Page 2
Petition No . 171 .2019 Parcel No. 2202344 = 00070
Dated this 13th day of June 2019
Deborah Rei , hairperson 's Sifnature Clerk' s Signatu
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal
with them at PO Box 40915 , Olympia , WA 98504-0915 or at their website at
bta .state .wa.us/appeal/forms . htm within thirty days of the date of mailing of this order. The appeal
forms are available from either your county assessor or the State Board of Tax Appeals .
To ask about the availability of this publication in an alternate format for the visually impaired, please call I40M474706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (5/25/2017) - MCBOE062019