HomeMy WebLinkAbout08/01/2019 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 .
Larry & Starlene Johnson
520 SE Brewer Rd .
Shelton, WA 98584
Email . isjohnson7072@hotmail . com
Patti McLean
Mason County Assessor
411 N . 5th Street
Shelton, WA 98584
Email : PMcLean@co . mason . wa . us
Becky Ro ers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner. Larry & Starlene Johnson
Parcel Number(s) : 3190 &31 -90041
Assessment Year: 2018 Petition Number: 237.2019
Date(s) of Hearing: 8/ 1 /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 $ 52, 165 ® Land $ 52, 165
® Improvements $ 2195195 ® Improvements $ 219, 195
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 2715360 Total Value $ 271 ,360
This decision is based on our finding that :
The Appellants, Larry & Starlene Johnson were not present at the hearing on August 1 . The Assessor was
represented by IdaMae Jensen.
The Board reviewed all the information submitted on the Appellant' s petition.
The Appellant estimated that the true and fair value of the subject property was $42,840 for the land and
$ 192, 880 for the improvements for a total of $235 ,720 .
The Appellant provided no comparable sales, nor any other evidence, to support their estimate of value.
They Appellant did note, on the petition, that they purchased the property for $276,000 on 4/ 11 /2017 .
The Assessor submitted six comparable sales, all within a reasonable radius of the subject property,
indicating the value range from $255 , 520 to $319 , 723 with both the mean value at $292, 575 and median
value at $292,616 .
The Board considered the fact that the property sold for $276 ,000 in 2017 and also took into consideration
the six comparable sales submitted by the Assessor and therefore sustained the current assessed value at
$ 52, 165 for the land and $219, 195 for the improvements for a total of $271 ,360 for the subject property.
Page 2
Petition No . 237.2019 Parcel No . 31905-31 -90041
Dated this 1 St day of August 2019
Deborah Reis, irperson's Srgffatute 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 1 -80M47-7706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (5/2 512 0 1 7) - MCBOE062019
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 .
Elizabeth Sanders
3012 West Eaton Street
Seattle, Wa 981994233
Email % betzsanders@hotmail . com
Patti McLean
Mason County Assessor
411 N . 5th Street
Shelton , WA 98584
Email : PMcLean@co . mason . wa . us
Becky Ro ers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: Elizabeth Sanders
Parcel Number(s) : 22209-54-00070
Assessment Year: 2018 Petition Number: 238 .2019
Date(s) of Hearing : 8/ 1 /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 Deterininatioli
® Land $ 42 , 785 ® Land $ 42 ,785
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 421785 Total Value $ 4210785
This decision is based on our finding that:
The Appellant, Elizabeth Sanders, was not present at the hearing on August 1 , 2019 . IdaMae Jensen,
Assessor' s Representative, was present.
The Board reviewed the information submitted on the Appellant' s petition. The Appellant noted the
property is so steep that there is no access to the upper level from North Shore Road.
The Appellant estimated the value at $20 ,000 for the subject parcel. The Appellant did note that two lots
closer to town were sold for $20,000 each, but the Appellant did not provide any documentation to support
these two sales .
The Assessor submitted four comparable sales with assessed land values of $ 42 , 110 to $42 , 785 . The four
comparable sales were in close proximity to the subject property.
The Board found the Appellant did not provide clear, cogent or convincing evidence to overrule the
assessed value.
Therefore, the Board sustains the assessed value at $ 42 , 785 for the subject property .
Page 2
Petition No. 238.2019 Parcel No. 22209-54 -00070
Dated this 1st day of August 2019
Deborah Reis, Ch nP ' s Signature' Clerk' s Si ature
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 • BOF File
REV 64 0058 (5/25/2017) - MCBOE062019