HomeMy WebLinkAbout08/15/2019 CERTIFICATE OF MAILING
I , Becky Rogers, certify that on August 23, 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 :
Eric Johnson
c/o Mark Johnson
920 Egan Avenue
Pacific Grove, CA 93950
Email : pgjohnsons@sbcglobal . net
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: Eric Johnson
Parcel Number(s) : 12332-52-00006
Assessment Year: 2018 Petition Number: 117 .2019
Date(s) of Hearing: 8/ 15/2019
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 Deterinm* atloll
® Land $ 74,910 ® Land $ 749910
® Improvements $ 3173585 ® Improvements $ 317, 585
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 3925495 Total Value $ 3925495
This decision is based on our finding that :
Eric Johnson, Property Owner, was not present at the hearing on August 15 , 2019 . IdaMae Jensen
represented the Assessor.
The Board reviewed the evidence submitted by the Appellant, which included a petition with an estimated
true and fair value of the property at $74, 910 land; and $279,399 improvements for a total of $354,309 .
The Board also reviewed the information submitted by the Appellant in respect to the previous appeals to
the Washington State Board of Tax Appeals . The Appellant also submitted nine comparable sales.
The Assessor submitted six comparable sales which the Board found that these comparable sales consisted
of homes closer in proximity to the subject, were more similar in gross living area, year built, quality and
condition, as well as other market factors . The adjusted values of these sales range from $ 380, 126 to
$ 5735067 . The value of the subject property fell at the lower end of this range.
The Board did not consider the previous valuations established by the Washington State Board of Tax
Appeals, due to the fact only the assessment year 2018 was in question.
The Board found no clear, cogent or convincing evidence to overrule the Assessor' s valuation of $74,910
for the land and $ 317,585 for the improvements for a total of $392,495 for the subject property.
Therefore, the Board sustains the assessed value for the subject property at $ 392 ,495 .
Page 2
Petition No. 117. 2019 Parcel No . 12332-52A0006
Dated this 15th day of August 2019
Deborah Reis, Chairperson' s Si attire Clerk's SignatVe
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 (5/25/2017) - MCBOE062019