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Home My WebLink About06/20/2017 Order of the Mason County Board of Equalization Property Owner: Michael G&Bijou A White Parcel Number(s): 12220-50-81005 Assessment Year: 2016 Petition Number: 177.2017 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 $ 46,455 ® Land $ 46,455 ® Improvements $ 108,810 ® Improvements $ 108,810 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 155,265 TOTAL $ 155,265 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)]. f 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,Michael White,was in attendance at the hearing. The Assessor was represented by IdaMae Ryen. Mr. White noted the property has not declined in value and is currently assessed at$155,265. A review of the historical valuation of the property indicates that in 2015 the property was assessed at$195,855. In 2016,the value was listed at$201,710. The Assessor's representative gave witness that market factors resulted in this significant decline in market value for the subject area. The Appellant did not provide clear, cogent, and convincing evidence that the Assessor was in error. f l Therefore,the Board supports the Assessor's determination of fair market value of$155,265 for the subject parcel. Page 2 Petition No. 177.2017 Parcel No. 12220-50-81005 Dated this Z�t� day of 92017 R.A. cKibbin,Chairperson's Signature Clerk's Signature Cl 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) Order of the Mason County Board of Equalization Property Owner: Lawrence&Nancy Rudolph Parcel Number(s): 32218-50-00012 Assessment Year: 2016 Petition Number: 120.2017 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 $ 172,440 ® Land $ 146,440 ® Improvements $ 92,755 ® Improvements $ 92,755 ❑Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 265,195 TOTAL $ 239,195 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). Lawrence &Nancy Rudolph,Appellants,were present at the hearing. The Assessor was represented by Bruce Martin& IdaMae Ryen. The Appellant presented factors relating to the subject property: obstructed view, critical topography leading from the home down to the beach, which included a very steep slope to the beach area, and a location which had a primitive road access. The Board analyzed the five comparable sales submitted by the Assessor, looking closely at the land value as indicated on the Assessor's spreadsheet and determined that the fair market value of the property is $146,440. Furthermore,the Appellant did provide one comparable sale, which the Board took into consideration in their decision. The Board set the land value at$146,440 and the improvement value at$92,755 for a total of$239,195 for the subject parcel. Page 2 Petition No. 120.2017 Parcel No.32218-50-00012 Dated this 20th day of June , 2017 R.A.McIrn,Chairperson's Signature Clerk's Signatur 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) Y F Order of the Mason County Board of Equalization Property Owner: John McNeish Parcel Number(s): 12105-51-63002 Assessment Year: 2016 Petition Number: 131.2017 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 $ 210,680 ® Land $ 192,000 ® Improvements $ 98,600 ® Improvements $ 98,600 ❑Minerals $ ❑Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 309,280 TOTAL $ 290,600 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). i The Appellant, John McNeish,was in attendance at the hearing. The Assessor was represented by IdaMae Ryen. ' The Appellant provided numerous comparable sales,which were not included in the Assessor's comparable sales. The Board could not determine the land value versus total value of the comparable sales as provided by the Appellant, and therefore focused on the land value of the four comparable sales as provided by the Assessor. On analyzing the land value of the four comparable sales,the Board determined that the fair market land value of the subject property be $192,000. The Appellant did not challenge the improvement value of$98,600. Page 2 Petition No. 131.2017 Parcel No. 12105-51-63002 Dated this 00 day of � 41 ki-e 92017 Ar - , �� R.A. ibbin,Chairperson's Signature Clerk's Signatur 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) I Order of the Mason County Board of Equalization Property Owner: Matthew A Burgher Parcel Number(s): 12305-50-00021 Assessment Year: 2016 Petition Number: 60.2017 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 $ 119,340 ® Land $ 119,340 ® Improvements $ 363,855 ® Improvements $ 338,040 ❑ Minerals $ ❑Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 483,195 TOTAL $ 457,380 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 was not present at the hearing. Bruce Martin&IdaMae Ryen represented the Assessor at the hearing. Today's hearing is a continuation of a prior hearing, at the request of the Appellant,who indicated he did not have adequate 14 business days notice to the prior hearing date. While the Appellant was not present,he did submit new documentation in the form of an email dated 6/5/2017. The six points emphasized by the Appellant, in the 6/5/2017 email were reviewed with the Assessor's representatives and analyzed by the Board. The Board concluded that the Assessor's recommendation of$457,360 for land and improvements indicated the true and fair market value. The Assessor reduced the original assessment,based upon a new inspection of the quality of the home. The Board set the land value at$119,340 and the improvement value at $338,040 for the subject parcel. I Page 2 Petition No. 60.2017 Parcel No. 12305-50-00021 Dated this 20th day of June 92017 A:�� u R.A.r ibbin,Chairperson's Signature Clerk's SignatutV 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) r I� I {