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Home My WebLink About07/24/2018 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 : John & Melissa McNeish 15701 Goodrich Dr NW Gig Harbor, WA 98329 Email : n/a Melody Peterson Mason County Assessor 411 N . 5t" Street Shelton, WA 98584 Email : Map@co . mason . wa . us 5 Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : John & Melissa McNeish Parcel Number(s) : 12105 -51 -63002 Assessment Year : 2017 Petition Number: 172 . 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 $ 221 ,215 ® Land $ 221 X 5 ® Improvements $ 128 , 680 ® Improvements $ 128 , 680 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 3495895 TOTAL $ 34% 895 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 ) . The Appellant was not present and did not provide any evidence to support their estimate of $ 170, 000 for land and $ 128 , 680 for improvements for a total of $298 , 680 , Four sales provided by the Assessor' s office indicated a value range of $ 347 , 729 — $ 404 , 330 , after adjustments . The Assessor' s trend line analysis shows that properties with around 60 front feet of waterfront are selling between $ 5 ,294 and $ 5 ,335 per front foot after adjustments . The subject ' s dollar per front foot value of $ 3 , 687, fell below the trend line . Therefore, the Assessor ' s indicated value range supports the current assessed value of $ 128 , 680 for improvements and $221 ,215 for the land for a total of $ 349, 895 . The Board supports the Assessors assessed value for the subject property. I a Page 2 Petition No. 172.2018 Parcel No. 12105-51-63002 Dated this 24th day of July 52018 z C � Deborah Rei Chairperson's Si re 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) 5344400 . Distribution : • Assessor • Petitioner a 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 . Arna & Kimberly Larson 22550 N US Highway 101 Shelton , WA 98584 Email : arnalarson@hotmail . com 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 : Arna & Kimberly Larson Parcel Number(s) : 42223 -50-00052 Assessment Year: 2017 Petition Number: 171 . 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 $ 291 , 035 ® Land $ 2913035 ® Improvements $ 695135 ® Improvements $ 695135 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 3605170 TOTAL $ 360J70 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 ) . Assessor ' s Representatives : Tom Gibbons & IdaMae Jensen were present Appellant : Not present The Appellant presented three comparable sales, which proved to be three listings, rather than actual sales . The Appellant indicated the home was in poor condition, but presented an assessed value dating from 2005 . They also indicated that, in the past, the property has had drainage issues . While past assessments have allowed for a deduction from the land value due to the drainage issue, the assessor testified, in their opinion, this is no longer a valid concern. The Assessor found the improvements to be in poor condition and added a 67% degradation to the improvement value . The Assessor also provided four comparable sales with a value range of $ 336, 558 - $45 %206 . All the comparable sales were similar in respect to the 100 front feet of low bank salt waterfront. Three of the properties also included tidelands, as does the subject property. The subject property falls within the indicated value range at $ 360 , 170 . The Board found the Appellant did not submit or provide clear, cogent or convincing evidence to overrule the assessed value . Therefore, the Board supports the assessed value of $360 , 170 . Page 2 Petition No . 171 . 2018 Parcel No. 42223 - 50-00052 Dated this 201 day of July , 2018 Deborah Reis, airperson' s igna Clerk's Signq &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, can (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, United States mail , a true and correct copy of the attached Order of the Mason County Board of Equalization to the following : Mark & Kimberly Gower PO Box 555 Tahuya, WA 98588 Email : n/a Melody Peterson Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : Map@co . mason . wa . us Pjai Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : Mark & Kimberly Gower Parcel Number(s) : 32218 -31 -90070 Assessment Year : 2017 Petition Number: 170 .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 $ 485265 ® Land $ 345055 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 48 ,265 TOTAL $ 345055 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 evidence that the value is erroneous [RCW84 .40 . 030 ( l )] . 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 Appellants, Mark & Kimberly Gower, were not present and provided minimal information on their petition. Their estimate of value was $ 37, 500 for the land. The Appellant indicated the property was raw unused land and experienced landslide activity. Tom Gibbons and IdaMae Jensen were present representing the Assessor. The Assessor presented a signed assessment roll correction (ARC) agreed to by the taxpayer indicating that the property value had been corrected to reflect the usability of the property. The signed ARC declared that the actual true and fair value of the property should be $ 34, 055 . Therefore, the Board accepts the Assessor ' s assessment roll correction for the subject property of $ 34 , 055 , Page 2 Petition No. 170.2018 Parcel No. 322M3MO070 Dated this 24th day of July , 2018 A -r�; Z� 2 J/�4 L K Deborah Reis, Chairpers ' s Si re Clerk's SignaWLIT 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)