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Home My WebLink About07/30/2019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on August 2, 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 . Thomas & Peggy Moore 171 E Shore Dr . Grapeview, WA 98546 Email : TVMOORE171@hotmail . 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: Thomas & Peggy Moore Parcel Number(s) . 2210&52-00024 Assessment Year: 2018 Petition Number: 232 .2019 Date(s) of Hearing : 7/30/2019 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 $ 2165645 ® Land $ 216,645 ® Improvements $ 322,240 ® Improvements $ 299,500 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 5399065 Total Value $ 5165145 This decision is based on our finding that: The Appellants, Thomas & Peggy Moore, were not present at the hearing on July 30 . The Assessor was not present at the hearing. The Appellant submitted an estimate of true and fair value of $ 465 , 645 on the petition for the subject property. The Assessor submitted to the Board of Equalization an Assessment Roll Correction (ARC) of $216 ,645 for the land and $299,500 for the improvements for a total of $ 516, 145 . This ARC was agreed to and signed by the taxpayer. The Assessor noted that the home had been re-inspected and that the "basement" level was actually a crawl space with a dirt floor; and the quality of the garage was fair, not average. Therefore, the Board overruled the original valuation of the subject property of $539,065 and accepted the Assessor' s adjusted valuation of $ 516, 145 for the subject property. Page 2 Petition No. 232.2019 Pa reel No . 22108-52- 00024 Dated this 30t'' day of July 2019 �2 Deborah Reis, airperson ' s e Clerk' s Signa 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 August 2, 201 % 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 : Bruce & Teresa Westcoat 311 E Balwin Ln . Shelton, WA 98584 Email : teresawestcoat@gmail . com Patti McLean Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : PMcLean@co . mason . wa . us (::I SzeZe � Becky R 4 ers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Bruce & Teresa Westcoat Parcel Number(s) : 22126-21 -00050 Assessment Year: 2018 Petition Number: 233 .2019 Date(s) of Hearing: 7/30/2019 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 $ 1665605 ® Land $ 1669605 ® Improvements $ 408 ,200 ® Improvements $ 408 ,200 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 574, 805 Total Value $ 574, 805 This decision is based on our finding that: The Appellants, Bruce & Teresa Westcoat, were not present at the hearing on July 30 . IdaMae Jensen, Assessor ' s Representative, was present. The Appellant, as per their petition, estimated the land value at $ 75 , 863 , the improvement value at $344. 011 for a total of $419, 874 for the subject property. The Appellant noted that the land value increased at 49% in 2018 and the Appellant determined that this did not reflect the market value. The Appellant also noted that they purchased the land on October 15 , 2014 for $ 168 ,000 . Also according to the Appellant, the improvements to the land included water, septic and road . The Appellant did not provide any comparable market sales or any more evidence to support their estimate of value for the subject property. The Assessor provided four comparable sales, in close proximity to the subject property with a value range of $528 ,704 to $659,008 and with a mean value of $598 , 518 . The assessed value of the subject property fell within this range at $ 574, 805 . Therefore the Board sustains the value of the subject property at $ 166 , 605 for the land and $408 ,200 for the improvements for a total of $ 574, 805 . Page 2 Petition No . 233 . 2019 Parcel No . 22126-21 - 00050 Dated this 30th day of July 2019 LL6 a 4tz� Deborah Reis, Ch ' erson ' s Sign tore Clerk' s Signatdre 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 I400-647-7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (5/25/2017) - MCBOE062019