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Home My WebLink About05/10/2016 CERTIFICATE OF MAILING I, Becky Rogers, certify that on May 13, 2016, 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: Mary Worm 6561 NE North Shore Rd Belfair, WA 98528 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: Worm,Mary Parcel Number(s): 22209-51-00012 Assessment Year: 2015 Petition Number: 128.2016 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 $ 277,510 ®Land $ 277,510 ® Improvements $ 59,700 ®Improvements $ 59,700 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑Personal Property $ TOTAL $ 337,210 TOTAL $ 337,210 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). The Appellant,Mary Worm,was not present at the hearing. The Assessor was represented by Oliver Querin at the hearing. In the Appellant's petition,the improvement value was estimated at$10,000, indicating the improvements on the land had been torn down. No further evidence was given to indicate a lower assessed value. The Board determined, as per WAC 458.12.342,that new construction was covered under the provisions of RCW 36.21.070 and 36.21.080 and defined in WAC 458.19.005 (2) (p) shall be assessed at its true and fair value on July 31't of each year regardless of completion. The Assessor noted in his testimony that the new dwelling was 70%complete. Therefore,the Board sustains the assessed value at$337,210. The land value at$277,510 and the improvement value at$59,700. Page 2 Petition No. 128.2016 Parcel No. 22209-51-00012 Dated this ' day of , 2016 K v' Fr erger,PhD;Vice-Chairp n's Signature Clerk's Si re 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 May 13, 2016, 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: Cyril Worm 6561 NE North Shore Rd Belfair, WA 98528 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: Worm, Cyril Parcel Number(s): 22209-51-00013 Assessment Year: 2015 Petition Number: 129.2016 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 $ 277,510 ® Land $ 277,510 ® Improvements $ 339,095 ®Improvements $ 339,095 ❑Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 616,605 TOTAL $ 616,605 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). The Appellant, Cyril Worn,was not present at the hearing. Oliver Querin was in attendance and represented the Assessor. The Appellant submitted evidence from First American Mortgage Solutions as a Broker Price Opinion. The appraisal was performed by a broker and not a certified appraiser. The Board determined that the comparable sales provided in the Broker's Opinion were not valid, as the percentage of adjusted values provided by the Assessor were extremely high. The Appellant estimated that it would take$15,000 to replace the roof and$5,000 to clean up the debris around the parcel. The Appellant did not provide any documentation to support these estimates. The Assessor provided three comparable sales all of which were in the subject parcel's neighborhood ranging from$609,845 to $645,425 which bracketed the assessed value of the subject parcel. Therefore,the Board sustains the assessed value of$616,605. The land value is set at$277,510 and the improvement value is set at$339,095. Page 2 Petition No. 129.2016 Parcel No. 22209-51-00013 Dated this day of 92016 in Franylerger,PhD;Vice-C 17 erson's Signature Clerk's Signa 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 May 13, 2016, 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: Robert Buhler 18426 E Picacho Rd Rio Verde, AZ 85263 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: Buhler, Robert Parcel Number(s): 32207-50-00903 Assessment Year: 2015 Petition Number: 99.2016 Having considered the evidence presented by the parties in this appeal,the Board hereby: ❑ sustains M overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ® Land $ 202,410 ® Land $ 202,410 ® Improvements $ 89,875 ® Improvements $ 84,935 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 292,285 TOTAL $ 287,345 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 a preponderance of the 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). The Appellant, Robert Buhler,was not in attendance at the hearing. The Assessor's representative,Andrea Jackson, was present at the hearing. The Appellant provided the Board two exhibits containing seven listings and one sale. County records could not be found for the sale. The Assessor provided five comparable sales, all of which were waterfront. The adjusted values for the comparable sales ranged from$217,210 to $286,725. The subject's adjusted value of$287,345 was supported by the Assessor's testimony that the subject's improvements and land were superior to the Assessor's comparable sales, after an inspection of the property. The Assessor also testified square footage values were adjusted after physical inspection and discussion with the homeowner. Therefore,the Board sustains the adjusted value of$287,345 for the subject parcel of which$202,410 is the land value and$84,935 is the improvement value. Page 2 Petition No.99.2016 Parcel No.32207-50-00903 Dated this day of (;( ( 52016 C in Fra eberger,PhD;Vice-Chai erso s Signature Clerk's Signa e 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)