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Home My WebLink About07/23/2019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on July 26, 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 . Stephen & Tifame Reynolds 1028 Bayview Ave Shelton , WA 98584 Email : n/a 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: Stephen & Tifanie Reynolds Parcel Number(s) : 32019-24-00150 Assessment Year: 2018 Petition Number: 225 .2019 Date(s) of Hearing : 7/23/2019 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 $ 37,500 ® Land $ 37 , 500 ® Improvements $ 180,560 Improvements $ 180 , 556 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 2185060 Total Value $ 218 , 060 This decision is based on our finding that: The Appellants, Stephen and Tifanie Reynolds, were not present at the hearing on July 23 , 2019 . The Assessor was represented by Vicki King, Chief Deputy Assessor. The Appellant provided four comparable sales to support their estimate of value for the subject property at $ 18 % 710 . However, the Assessor determined that these four comparable sales did not support the Appellant' s estimate of value for the subject property at $ 189,7100 Comparable sale # 1 was vacant land, Comparable sale #2 was a foreclosure, Comparable sale #3 was a commercial building and Comparable sale #4 was 1283 sq ft and had not been maintained up to the standards of the subject property. The Appellant paid $214, 900 for the subject property in 2014 . Since 2014, the Assessor noted the home had significantly appreciated within the last five years . The Assessor also noted that due to the home quality and the size of the home it had been undervalued since 2014 . Therefore, the Board accepts the Assessor' s presumption of correctness for the 2018 valuation of $37, 500 for the land and $ 180, 560 for the improvements for a total of $218 , 060 for the subject property. Page 2 Petition No. 225. 2019 Parcel No. 320M24-00150 Dated this 23rd day of July , 2019 Deborah Reis, C airperson' Sign re Clerk's Sign re 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 i - 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 July 26, 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 . Lee & Gloria Bowman 7941 W . Cloquallum Rd Shelton, WA 98584 Email : wobcgrl@centurylink . net Patti McLean Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : PMcLean@co . mason . wa . us Becky RogA, Clerk Mason County Board of Equalization Order of. the, Mason County Board of Equal ' atinn Property Owner : Lee & Gloria Bowman Parcel Number(s) : 4190542-00020 Assessment Year: 2018 Petition Number: 226.2019 Date(s) of Hearing: 7/23/2019 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 $ 2%255 ® Land $ 299255 ® Improvements $ 143 , 595 ® Improvements $ 143 , 595 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 1725850 Total Value $ 1729850 This decision is based on our finding that : The Appellants, Lee and Gloria Bowman, were present at the heaing on July 23 , 2019 . Vicki King, Chief Deputy Assessor, was also present. The Appellants presented three comparable sales with their petition. The first comparable sale sold in 2017 and reconcilled to a value of $ 155 ,481 . Comp #2 was an unfinished property and Comp #3 was a foreclosure . Therefore the Board could not consider Comp #2 and 0 . In addition, three comparable sales were submitted at the hearing. All sales were dated 2019 and were over one year beyond the assessment date of January 1 , 2018 . Therefore, the Board could not consider the 2019 comparable sales in support of the estimate of value of $ 153 ,255 . The Appellant submitted a list of estimated costs for rehab/upgrades on the house and property totaling $ 65 , 817 . 09 . The Board considered these items as normal maintenance . The Assessor submitted four comparable sales with an indicated value range of $ 172 ,238 to $226,202 . The assessed value of the subject property fell at the lower end of this range . All four comparable sales were considerably similar to the subject property with sales dates ranging from 2015 — 2017 . The Board found the Appellant did not provide clear, cogent and convincing evidence to prove the Assessor ' s value was in error. The Board therefore sustains the assessed value of the land at $ 29 , 255 and $ 143 , 595 for the improvements for a total of $ 172, 850 for the subject property. Page 2 Petition No , 226 _2019 Parcel No . 4190542 - 00020 Dated this 23rd day of July 2019 Deborah eis, Chairperson' s SignaRire Clerk' s Signa re 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 =80M47MO6 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (512512017) - MCBOE062019