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Home My WebLink About08/23/2018 CERTIFICATE OF MAILING I , Becky Rogers, certify that on September 7, 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 . Beverly Buck 5811 36th Ave E Tacoma , WA 98443 Email : Boppabuck@msn . com Melody Peterson Mason County Assessor 411 N . 51h Street Shelton, WA 98584 Email : Map@co . mason . wa . us Li � - Becky Roge , Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Beverly Buck Parcel Number(s) . 22132-50-00040 Assessment Year : 2017 Petition Number: 180 . 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 $ 142 , 335 ® Land $ 108 , 150 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 1429335 TOTAL $ 108 , 150 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 represented by Beverly Buck and Robert Buck. IdaMae Jensen represented the Assessor' s office. The Appellant provided three comparable sales . All sales were larger in front footage and all were located on Spencer Lake. The Board recognized the principle of diminishing returns in determining the values of the properties in respect to the subject property. The Assessor provided one additional comparable sale . The Appellant testified this was not an arms4ength sale and also occurred 11 months after the assessment date of January 1 , 2017 . The Board determined that this one comparable sale, provided by the Assessor' s office, tended to skew the trend line analysis and the board therefore determined that the value of the subject property should be set at $2, 160 per front foot (50 front feet) for a total of $ 108 , 150 for the subject property. Page 2 Petition No. 180. 2018 Parcel No. 22132 -50-00040 Dated this 23rd day of August , 2018 Deborah Reis, Chairperson 's ature 3ture 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) CERTIFICATE OF MAILING I , Becky Rogers, certify that on September 7, 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 . Beverly Buck 581136th Ave E Tacoma , WA 98443 Email : Boppabuck@msn . com Melody Peterson Mason County Assessor 411 N . 5t" Street Shelton, WA 98584 Email : Map@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Beverly Buck Parcel Number(s) : 22132-50-00038 Assessment Year : 2017 Petition Number : 181 ,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 $ 142 , 335 ® Land $ 108 , 150 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 1425335 TOTAL $ 108 , 150 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 represented by Beverly Buck and Robert Buck. IdaMae Jensen represented the Assessor' s office . The Appellant provided three comparable sales . All sales were larger in front footage and all were located on Spencer Lake. The Board recognized the principle of diminishing returns in determining the values of the properties in respect to the subject property . The Assessor provided one additional comparable sale. The Appellant testified this was not an arms4ength sale and also occurred 11 months after the assessment date of January 1 , 2017 . The Board determined that this one comparable sale, provided by the Assessor' s office, tended to skew the trend line analysis and the board therefore determined that the value of the subject property should be set at $2, 160 per front foot (50 front feet) for a total of $ 108 , 150 for the subject property. Page 2 Petition No. 181 . 2018 Parcel No. 22132-50- 00038 Dated this 23rd day of August , 2018 Deborah Reis, C airperson's Sign' re Clt s , i ture )00/ 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) CERTIFICATE OF MAILING I , Becky Rogers, certify that on September 7, 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 . Beverly Buck 5811 36th Ave E Tacoma , WA 98443 Email : Boppabuck@msn . com Melody Peterson Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : Map@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Beverly Buck Parcel Number(s) : 22132-50-00039 Assessment Year: 2017 Petition Number: 182 .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 $ 1423335 ® Land $ 1089150 ® Improvements $ 266, 530 ® Improvements $ 2669530 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 4085865 TOTAL $ 3749680 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 represented by Beverly Buck and Robert Buck. IdaMae Jensen represented the Assessor' s office . The Appellant did not contest the improvement value . The Appellant provided three comparable sales in respect to the land value . All sales were larger in front footage and all were located on Spencer Lake. The Board recognized the principle of diminishing returns in determining the values of the properties in respect to the subject property. The Assessor provided one additional comparable sale . The Appellant testified this was not an arms4ength sale and also occurred 11 months after the assessment date of January 1 , 2017 . The Board determined that this one comparable sale, provided by the Assessor ' s office, tended to skew the trend line analysis and the board therefore determined that the value of the subject property should be set at $2, 160 per front foot (50 front feet) for a total of $ 108 , 150 for the subject property. Therefore, the Board sustains the improvement value of $266,530 and sets the land value at $ 108 , 150 for a total value of $ 374,680 for the subject property . Page 2 Petition No. 182.2018 Parcel No. 22132-50AO039 Dated this 23rd day of August , 2018 Deborah Reis, Chairperson's Sign ture erk' s Sign tire 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) CERTIFICATE OF MAILING I , Becky Rogers, certify that on September 7, 2018, I 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 : Eric Johnson c/o Mark Johnson 920 Egan Ave Pacific Grove, CA 93950 Email : pgjohnsons@sbcglobal . net Melody Peterson Mason County Assessor 411 N . 5t" Street Shelton, WA 98584 Email : Map@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. 2017 Petition Number: 73 .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 $ 755195 ® Land $ 74 , 910 ® Improvements $ 353 ,425 ® Improvements $ 317 ,445 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 4285620 TOTAL $ 392, 355 This decision is based on our fmding 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 represented by Mark Johnson, telephonically. The Assessor was represented by IdaMae Jensen. The Appellant presented three comparable sales indicating a value range of $300,000 to $322,500 . The Assessor analyzed these three comparable sales . The Assessor' s adjusted indicated value for these three comparables ranged from $350 ,725 to $401 ,090 for gross adjustments, compared to the subject, ranging from 21 % to 26% . The Appellant also testified that in 2015 for 2016 taxes the Washington State Board of Tax Appeals established a value of $ 320 ,000 as the correct valuation for the subject property. The Appellant referred to an email by Oliver Querin, from the Mason County Assessor' s Office, indicating that an economic adjustment for the land would be 5 % and 4% for the improvements for the 2017-2018 tax year. The Appellant calculated that these economic adjustment percentages used to determine market value for the subject property would equal $347,608 for the 2017 assessment year. The Assessor provided four comparable sales with an indicated value ranging from $408 ,660 to $490,261 . The Assessor testified that the Assessor' s office used a mass appraisal system to establish the value for the subject property in 2017 in keeping with the practice of equalization for said neighborhood. The Assessor also compiled a list of the indicated value range for the comparable sales provided by the Appellant and the Assessor establishing a mean of $415 , 749 . This compilation indicates the subject property value is only slightly below the mean . Page 2 Petition No. 73.2018 Parcel No. 12332-5240006 The Assessor noted a manifest error in determining the square footage of the subject property and recommended an adjusted value for the improvements at $317 ,445 . The Assessor also adjusted the land value to $ 74,910 , Therefore, the Board overrules the original valuation of $428 ,620 and establishes the true market value for the land at $74,910 and the improvements at $317 ,445 for a total of $ 392,355 for the subject property. Dated this 23rd day of August , 2018 Deborah Reis, Chairperson's Signatur s ature 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)