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Home My WebLink About08/02/2018 CERTIFICATE OF MAILING I , Becky Rogers, certify that on August 10, 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 . Howard Wilson 71 Schafer Meadows Lane N Montesano, WA 98563 Email : wilsonhs@aol . com Melody Peterson Mason County Assessor 411 N . 5th Street Shelton, WA 98584 Email : Map@co . mason . wa . us Br+ any King, rk Mason County Board ofVEalization Order of the Mason County Board of Equalization Property Owner: Howard Wilson Parcel Number(s) : 32225 -51 -00042 Assessment Year: 2017 Petition Number: 201 . 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 $ 359,485 ® Land $ 35%485 ® Improvements $ 195,910 ® Improvements $ 1953910 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 555 ,395 TOTAL $ 5559395 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 45812-301 ) . The Appellant, Howard Wilson, was present at the hearing. Sheena Wilson was also in attendance. IdaMae Jensen was in attendance representing the Assessor. The Appellant presented evidence that the culvert, installed under the garage, was a detriment to the property. They also presented a 2002 assessment wherein the Assessor had reduced the property value by 19. 5 % due to the situation with the culvert. The Assessor submitted five comparable sales with an indicated value range from $521 ,058 to $707,210 . The subject property at $ 555 ,395 fell within this range . According to the Assessor, the culvert did not contribute to a devaluation of the property based upon current market sales. Therefore, the Board sustains the Assessor' s value of $ 555 ,395 for the subject property. Page 2 Petition No. 201 .2018 Parcel No. 32225-5140042 Dated this 2nd day of August 52018 Af Deborah Rei Chairpe 's Signature Clerk' s SiMatinfe 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) 5341400. Distribution: • Assessor Petitioner • BOE File REV 64 0058 (2/16/12) Order of the Mason County Board of Equalization Property Owner: Tucker Family Trust Parcel Number(s) : 42223 -50-00118 Assessment Year: 2017 Petition Number: 199 .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 $ 17L865 ® Land $ 1329205 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 171 , 865 TOTAL $ 1329205 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 the 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. IdaMae Jensen represented the Assessor' s office. The Appellant indicated on their petition that the value of the land should be reduced due to the subject property being a designated wetland with a questionable building site. Also, it has no access and no services. The waterfront view is obstructed by trees and waterfront access is limited. The Assessor provided a 25% adjustment due to the lack of access from State Hwy 101 and questionable access to beach frontage. An assessment roll correction was presented to the Appellant and that form was returned and signed on this day of hearing. Therefore, the board overrules the original assessed value of $ 171 , 865 and supports the Assessor ' s adjusted value of $ 132,205 . Page 2 Petition No. 199 . 2018 Parcel No. 42223-50- 00118 Dated this 2nd day of August , 2018 Deborah Reis, Ch 'rperson 's Tignature ZOggnatuiY 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)