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HomeMy WebLinkAbout08/30/2018 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 . James & Karen Campbell PO Box 1892 Allyn, WA 98524 Email : n/a Melody Peterson Mason County Assessor 411 N . 5t" Street Shelton, WA 98584 Email : Map@co . mason . wa . us 1 ,4 �ICY, ,7 Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: James& Karen Campbell Parcel Number(s): 12220-53-00001 Assessment Year: 2017 Petition Number: 225.2018 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 $ 41,320 _ ® Land $ 41,320 ® Improvements $ 338,610 ® Improvements $_ 328,610 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 379,930 TOTAL $ 369,930 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 458-12-301). The Appellants,James& Karen Campbell,were present. Tom Gibbons,Assessor's Representative,was also present. The Appellant testified that the condition of the home should be rated average/good as opposed to the Assessor's valuation of good/very good, due to the LP siding issue. The Board agreed and changed the condition fi•om good/very good to average/good resulting in a $10,000 reduction. In addition,the Appellant noted that the driveway was in need of costly repair and provided an estimate of cost f'or repairs. The Appellant also provided four comparable sales with an indicate value range of$318,963 - $412,822. Three of the comparable sales were after the January 1, 2017 assessment date. The Assessor provided four comparable sales with an indicated value range of$369,235 —$412,822. The Board's revised assessed value of the subject property fell within this range. Therefore,the Board sets the value of the land at$41,320 and the improvements at$328,610 f'or a total of $369,930 for the subject parcel. i I Page 2 Petition No. 225.2018 Parcel No . 12220- 53 -00001 Dated this 28th day of August , 2018 /k�c Q 0 a, - - � Deborah Reis, Chairpers n ' s Signature Clerk' s Signa re 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 • WE 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 . Calahan T Barry PO Box 2081 Allyn , WA 98524 Email : calahanbarry@gmail . 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 Equalization1 Property Owner: Calahan T Barry Parcel Number(s) . 22004-50-00012 Assessment Year : 2017 Petition Number : 103 . 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 DOE True and Fair Value Determination ® Land $ 108 ,455 ® Land $ ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 108 ,455 TOTAL $ 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 45842-301 ) . In addition to the Board, those present at the original hearing on April 12, 2018 : Appellant, Calahan Barry and IdaMae Jensen, Assessor' s Representative. The original hearing was held on April 12, 2018 and continued to August 29, 2018 , at the request of the Appellant. On August 29, 2018 the original Board of Equalization quorum was no longer available to hear the continuance . Therefore, the present Board voted to close the hearing with no decision. The Appellant has further recourse to appeal this decision to the Washington State Board of Tax Appeals . Page 2 Petition No. 103.2018 Parcel No. 22004 -50-00012 Dated this 30th day of August 32018 zcg"O. , cz, 0z Deborah Reis, irperso s Signature Clerk's Signatffre 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 640058 (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 . Calahan T Barry PO Box 2081 Allyn , WA 98524 Email : calahanbarry@gmail . 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: Calahan T Barry Parcel Number(s) : 22004- 50-00011 Assessment Year: 2017 Petition Number : 104 . 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 $ 1055455 ® Land $ ® Improvements $ 13 ,640 ® Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 122,095 TOTAL $ 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 458 - 12-301 ) . In addition to the Board, those present at the original hearing on April 12, 2018 : Appellant, Calahan Barry and IdaMae Jensen, Assessor' s Representative . The original hearing was held on April 12, 2018 and continued to August 29 , 2018 , at the request of the Appellant. On August 29, 2018 the original Board of Equalization quorum was no longer available to hear the continuance . Therefore, the present Board voted to close the hearing with no decision. The Appellant has further recourse to appeal this decision to the Washington State Board of Tax Appeals . Page 2 Petition No. 104. 2018 Parcel No . 22004 -50- 00011 Dated this 30t' day of August , 2018 r i r Deborah Reis, airperson Signa a Clerk' s Signatu e 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 • WE 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 . Calahan T Barry PO Box 2081 Allyn, WA 98524 Email : calahanbarry@gmail . 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: Calahan T Barry Parcel Number(s) . 22004-50-00014 Assessment Year: 2017 Petition Number: 105 .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 $ 116,915 ® Land $ ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 116,915 TOTAL $ 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 45842-301 ) . In addition to the Board, those present at the original hearing on April 12 , 2018 : Appellant , Calahan Barry and IdaMae Jensen, Assessor' s Representative . The original hearing was held on April 12, 2018 and continued to August 29 , 2018 , at the request of the Appellant. On August 29, 2018 the original Board of Equalization quorum was no longer available to hear the continuance. Therefore, the present Board voted to close the hearing with no decision. The Appellant has further recourse to appeal this decision to the Washington State Board of Tax Appeals. Page 2 Petition No. 105.2018 Parcel No. 22004 -50-00014 Dated this 30th day of August , 2018 L 4 - Debo R ' _, Chairpers ' s Signature Clerk' s ign re 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 coup 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 640058 (2n6n2) 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 . Calahan T Barry PO Box 2081 Allyn, WA 98524 Email : calahanbarry@gmail . com Melody Peterson Mason County Assessor 411 N . 5th Street Shelton, WA 98584 Email : Map@co . mason . wa . us of e Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Calahan T Barry Parcel Number(s) : 22004 -50 -00015 Assessment Year: 2017 Petition Number : 106 . 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 $ 1119195 ® Land $ ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 1119195 TOTAL $ 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 45842-301 ) . In addition to the Board, those present at the original hearing on April 12, 2018 : Appellant , Calahan Barry and IdaMae Jensen, Assessor' s Representative . The original hearing was held on April 12, 2018 and continued to August 29, 2018 , at the request of the Appellant. On August 29, 2018 the original Board of Equalization quorum was no longer available to hear the continuance. Therefore, . the present Board voted to close the hearing with no decision. The Appellant has further recourse to appeal this decision to the Washington State Board of Tax Appeals . Page 2 Petition No. 106 . 2018 Parcel No. 22004 -50- 00015 Dated this 30t" day of August 52018 Deborah R '"s, airperson' s Si ature Clerk's Sigffature 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, 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 . Calahan T Barry PO Box 2081 Allyn , WA 98524 Email : calahanbarry@gmail . 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 Ordleir of the Mason County Board of Equalization Property Owner: Calahan T Barry Parcel Number(s) : 22004-50-00016 Assessment Year : 2017 Petition Number : 107 . 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 $ 11 %575 ® Land $ ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 1199575 TOTAL $ 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 45842-301 ) . In addition to the Board, those present at the original hearing on April 12 , 20189 Appellant, Calahan Barry and IdaMae Jensen, Assessor' s Representative . The original hearing was held on April 12, 2018 and continued to August 29, 2018 , at the request of the Appellant. On August 29, 2018 the original Board of Equalization quorum was no longer available to hear the continuance. Therefore, the present Board voted to close the hearing with no decision. The Appellant has further recourse to appeal this decision to the Washington State Board of Tax Appeals . Page 2 Petition No. 107 .2018 Parcel No. 22004 - 50-00016 Dated this 30"' day of August 92018 Deborah Rei Chairperson' Sign re Clerk's Signatilre 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, 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 : Laurel & Darin Hall 2630 SE Arcadia Rd Shelton, WA 98584 Email : laurelannl@hotmail . 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: Laurel & Darin Hall Parcel Number(s) : 32027-75 -00090 Assessment Year: 2017 Petition Number: 229 .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 $ 941600 ® Land $ 94 , 600 ® Improvements $ 184 , 040 ® Improvements $ 174 , 040 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 2789640 TOTAL $ 2685640 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 45842-301 ) . Laurel & Darin Hall, Appellants, were present at the hearing . Tom Gibbons, Assessor ' s Representative was in attendance . The Appellants provided a fee appraisal, which included five comparable sales with an indicated value range of $294,044 - $ 354 ,766 with a mean of $324, 174 . The Appellant provide five additional comparable sales with an indicated value range of $251 ,265 - $ 324, 150 for a mean value of $287,964 . The Appellant also provided information on the condition of the home and outbuildings, which they testified, were in average condition as opposed to the Assessor' s rating as average/good condition. The Assessor provided no comparable sales . The Board determined that the condition of the home warranted a $ 10 ,000 reduction from the original valuation based on the condition of the improvements and the fee appraisal . Therefore, the Board placed the improvement value at $ 174,040 ; leaving the land value at $94,600 for a total of $268 ,640 . The Board also found the $268 ,640 value fell within the value range of all comparable sales . Therefore, the Board sustains the land value at $94 , 600 and sets the improvement value at $ 174, 040 for a total of $268 , 640 for the subject property. Page 2 Petition No. 229. 2018 Parcel No. 3202745-00090 Dated this 30t' day of August , 2018 (26 aK Deborah Rei Chairperso s Signature Clerk's Sign e 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)