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Home My WebLink About12/07/2017 CERTIFICATE OF MAILING I, Becky Rogers, certify that on December 12, 2017, 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: Richard & Denese McCartney 381 E Valley Rose Dr Shelton, WA 98584 Email: rmccartneysr@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: Richard& Denese McCartney Parcel Number(s): 32023-24-90170 Assessment Year: 2017 Petition Number: 6.2018 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 $ 181,270 ® Land $ 181,270 ® Improvements $ 224,630 ® Improvements $ 250,650 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 405,900 TOTAL $ 431,920 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 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 Appellant was represented by Richard McCartney. IdaMae Jensen and Oliver Querin were present at the hearing representing the Assessor. j The Appellant provided a large number of comparable sales. The Board questioned the comparable sales provided by the Appellant in respect to whether or not they were an aim's length transaction. Thus the Board then determined that the Appellant's comparable sales did not provide a preponderance of evidence that the Assessor was in error. The Assessor provided four comparable sales with an indicated value range of$416,325 to $519,554. The subject parcel fell within this range at$441,920. The Appellant testified that the interior of the home included custom cabinets and granite counters. The Assessor changed the quality of the home from average/good to good. Therefore,the Board supports the Assessor's recommended value of$431,920 for the subject parcel. I I Page 2 Petition No. 6.2018 Parcel No.32023-24-90170 Dated this 7th day of December , 2017 Deborah Reis,C nperson' Signa re Clerk's SignatWe 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 December 12, 2017, 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: Thomas Crosswhite PO Box 482 Belfair, WA 98528 Email: n/a Melody Peterson Mason County Assessor 411 N. 5t" Street Shelton, WA 98584 Email: Map@co.mason.wa.us Becky Rogzrs, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Thomas Crosswhite Parcel Number(s): 22329-34-90021 Assessment Year: 2017 Petition Number: 8.2018 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 $ 49,365 ® Land $ 49,365 ® Improvements $ 251,185 ® Improvements $ 251,185 ❑Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 300,550 TOTAL $ 300,550 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). Thomas Crosswhite and Barbara Acuna were in attendance representing the Appellant. The Assessor was represented by Oliver Querin and IdaMae Jensen. The Appellants stated in their petition, as well as provided oral testimony, that the adjacent marijuana grow faun and the persistent marijuana odor was detrimental to the value of the subject property. The Assessor provided five comparable sales,which the Board did not consider due to the distance from the subject property and thus were not affected by marijuana odor. The Assessor attests there has not been any evidence,to date, that marijuana operations have a detrimental effect on neighboring properties and property values. Therefore,the Board sustains the subject parcel's value at $300,550. Page 2 Petition No.8.2018 Parcel No.22329-34-90021 Dated this 7th day of December 92017 Deborah Reis, airperso s Signature Clerk's Sign 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 •BOE File REV 64 0058 (2/16/12) I� 1