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Home My WebLink About09/05/2019 CERTIFICATE OF MAILING I, Becky Rogers, certify that on September 13, 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: Malaika & Michael Eaton 1911 N. 44th St Seattle, WA 98103 Email: malaikameaton@gmail.com Patti McLean Mason County Assessor 411 N. 5t" Street Shelton, WA 98584 Email: PMcLean@co.mason.wa.us Becky R gers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Malaika &Michael Eaton Parcel Number(s): 22025-50-00021 Assessment Year: 2018 Petition Number: 279.2019 Date(s)of Hearing: 9/5/2019 Having considered.the evidence presented by the parties in this appeal,the Board hereby: n sustains ® overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ® Land $ 222,185 ® Land $ 222,185 ® Improvements $ 14,580 ❑ Improvements $ 0 ❑ Minerals $ ❑ Minerals $ ❑ Personal Properly $ ❑ Personal Property $ Total Value $ 236,765 Total Value $ 222,185 This decision is based on our finding that: The Appellant was not present. The Assessor was represented by IdaMae Jensen. The Board reviewed the petition as submitted by the Appellant. The Appellant estimated that the true and fair value of the property was $195,000 for the land with no improvements. The Appellant indicated that they purchased the land in 201.7 for$195,000 as an arm's length agreement. The Assessor provided five comparable sales with a range, as adjusted, of$187,085 to$380,230. These sales occurred in 2016,2017 and 2018.The Assessor also submitted a map of the area surrounding the subject property which provided information showing the subject property was equalized within the immediate neighborhood. The Assessor also testified that because there were no utilities on the property the value was reduced by$14,580, bringing the current assessed value to $222,185 for the land. The Appellant provided no evidence that the Assessor's recommended adjusted value was in error. Therefore,the Board supports the Assessor's recommended assessed value of$222,185 for the subject property. Page 2 Petition No.279.2019 Parcel No.22025-50-00021 Dated this 5th day of September , 2019 A AA Deborah Reis,Chairperson's Sign ure Cler gnature 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/forins.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)-MCBOF,062019 CERTIFICATE OF MAILING I, Becky Rogers, certify that on September 13, 2019, 1 personally emailed OR forwarded, bv United States mail a true and correct copy of the attached Order of the Mason County Board of Equalization to the following: John Brottem 5847 Swayne Dr NE Olympia, Wa 98516 Email: john.brottem@comcast.net Patti McLean Mason County Assessor 411 N. 5t" 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: John Brottem Parcel Number(s): 31914-24-90021 Assessment Year: 2018 Petition Number: 264.2019 Date(s)of Hearing: 9/5/2019 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 $ 270,430 ® Land $ 270,430 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 270,430 Total Value $ 270,430 This decision is based on our finding that: The Appellant John Brottem was present. The Assessor was represented by IdaMae Jensen. The petition submitted by John Brottem indicated that his estimate of the true and fair value of the subject property was $200,000. He testified this property was bare land with no improvements. Mr. Brottem as evidence, submitted 25 of the most recent saltwater sales in Thurston county, supplied by the Virgil Adams Real Estate Inc. The Assessor's representative submitted four comparable sales with adjusted values ranging from$199,255 to $298,895. The assessed value of the subject property fell within this range. All comparable sales were in the immediate vicinity of the subject property. The Board determined that the evidence submitted by the Appellant, in respect to the comparable sales in Thurston County,were not relevant to sales in Mason County. Therefore,the Board found no clear,cogent or convincing evidence to overrule the Assessor's assessed valuation of$270,430. Therefore,the Board sustains the value of the subject property at$270,430 Page 2 Petition No.264.2019 Parcel No.31914-24-90021 Dated this 5t1i day of September 2019 Deborah Reis,Ch irperson's Si re Mi 's Si nature 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/appeaVforms.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 a Petitioner •BOE File REV 64 0058 (5/25/2017)-MCBOE062019 CERTIFICATE OF MAILING I, Becky Rogers, certify that on September 13, 2019, 1 personally emailed OR forwarded, bV United States mail a true and correct copy of the attached Order of the Mason County Board of Equalization to the following: Chatha Investments, LLC c/o Surat Chatha 9725 South 237th Place Kent, WA 98031 Email: suratchatha@yahoo.com Patti McLean Mason County Assessor 411 N. 5th Street Shelton, WA 98584 Email: PMcLean@co.mason.wa.us _ -1 4 Becky Rc6ders, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Chatha Investments, LLC Surat Chatha Parcel Number(s): 32018-51-16006 Assessment Year: 2018 Petition Number: 282.2019 Date(s) of Hearing: 9(5l2019 Having considered the evidence presented by the parties in this appeal, the Board hereby: M sustains ❑ overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ® Land $ 247,500 ® Land $ 247,500 Improvements $ 879,010 ® Improvements $ 879,010 ❑ Minerals $ ❑Minerals $ ❑Personal Property $ ❑Personal Property $ Total Value $ 1,126,510 Total Value $ 1,126,510 This decision is based on our finding that: The Appellant was not present. The Assessor was represented by IdaMae Jensen. The Board reviewed the petition submitted by the Appellant. On the petition the Appellant submitted an estimate of true and fair value for the land at$280,500 and$494,795 for the improvements,for a total of $775,295 for the subject property. The Appellant indicated there had been no improvements since he purchased the building in 2016 for$1,100,000. The Appellant also provided three notices of value which ranged from$1,624,245 to $1,126,510 with a final adjusted value of$1,126,510. The petition includes information that the subject property is commercial land with a commercial building with a lot size of.69 acres. The Assessor testified that the land is valued based on square footage at$247,500. The improvement value includes an 18,270 square foot structure built in 1965. The current assessed value reflects a 10% economic adjustment. The Appellant provided no documentation,no clear, cogent or convincing evidence to support his estimated value of$775,295. Therefore,the Board sustains the Assessor's valuation of$1,126,510 for the subject property. Page 2 Petition No.282.2019 Parcel No.32018-51-16006 Dated this 5th day of September 2019 Deborah Reis,Chairperson's S gnature Clerk, 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 unpaired,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)-MC13OF062019 CERTIFICATE OF MAILING I, Becky Rogers, certify that on September 13, 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: Brandon Smith 3811 NE Bear Creek Dewatto Rd Belfair, WA 98528 Email: bjhovey@yahoo.com Patti McLean Mason County Assessor 411 N. 5th Street Shelton,WA 98584 Email: PMcLean@co.mason.wa.us Becky Ro rs, Clerk Mason County Board of Equalization Orden of the Mason County Board of Equalization Property Owner: Brandon Smith Parcel Number(s): 22319-43-09050 Assessment Year: 2018 Petition Number: 283.2019 Date(s) of Hearing: 9/5/2019 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 $ 31,675 ® Land $ 31,675 ® Improvements $ 16,740 ® Improvements $ 14,240 ❑ Minerals $ ❑Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 48,415 Total Value $ 45,915 This decision is based on our finding that: The Appellant was not present. The Assessor was represented by IdaMae Jensen. The Appellant submitted a completed petition indicating his estimated true and fair value of the subject property at$31,675 for the land only. The Appellant also submitted three comparable sales. However,the sales prices were omitted so the Board did not have enough information to consider these comparable sales. The Appellant also submitted extensive documentation of taxed values for other properties in this neighborhood. The Board could not consider as evidence these Mason County assessments or taxes for other properties. The Appellant's petition notes that this property was purchased for$35,000 in 2011. The Assessor submitted four comparable sales ranging from$42,795 to $49,255 as adjusted. The sales of all comparables took place between 2016 and 2017. All comparable sales were within the general vicinity of the subject.property. The Assessor testified that the shared well on the subject property should have been valued at$2,500 as opposed to the$5,000 currently assessed value. Therefore,the Board adjusted the improvement value and set it at$14,240 and sustained the land value of$31,675 for a total of$45,915 for the subject property. Page 2 Petition No.283.2019 Parcel No.22319-43-09050 Dated this 5th day of September , 2019 Deborah Reis,Chai sore's Signature Signature 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/foims.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 •ROE File REV 64 0058 (5/25/2017)-MCBOE062019