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HomeMy WebLinkAbout09/17/2019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on September 20, 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 . Wade Duffy 1244 SE Phillips Rd Shelton, WA 98584 Email : n /a Patti McLean Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : PMcLean@co . mason . wa . us Becky Rog rs, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : Wade Duffy Parcel Number(s) : 32035-75 -00200 Assessment Year: 2018 Petition Number: 294.2019 Date(s) of Hearing: 9/17/2019 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 ROE True and Fair Value Deterinination ® Land $ 83 ,485 ® Land $ 833485 Improvements $ 288 ,315 ® Improvements $ 288 ,315 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 371 , 800 Total Value $ 371 , 800 This decision is based on our finding that : The owner, Wade Duffy, was not present at the hearing on September 17 , 2019 . IdaMae Jensen and Joshua Green , Assessor' s Representatives, were present. The Board reviewed the information that the Appellant supplied on the petition. The Appellant indicated that his assessed value increased 27. 5 % for the current year and was raised 14 . 9% the previous year. The Appellant also estimated the fair market value of the subject property at $75 ,652.75 for the land and $259,670 for the improvements for a total of $335 ,322.75 . The Assessor provided five comparable sales with a value range of $ 336 , 469 to $436 , 727 . The value of the subject property fell within this range. The Assessor testified that the increase in value for 2017 was supported by a statistical update and the increase in value for 2018 was due to a physical inspection of the property. The Assessor also testified that the value of the subject property was in common with the subject ' s neighborhood. The Board found no clear, cogent or convincing evidence to overrule the Assessor' s valuation . Therefore, the Board sustains the value of the subject property at $ 83 ,485 for the. land and $288 , 315 for the improvements for a total of $371 , 800 , Page 2 Petition No. 294. 2019 Parcel No . 32035-75-00200 Dated this 17th day of September , 2019 Deborah Reis, airperson's Signature Clerk' s SignaWiu 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 14OM47-7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (5/25/2017) — MCBOE062019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on September 20, 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 . Lisa Weyh 3530 NE Old Belfair Hwy 3 Belfair, WA 98528 Email : lisaweyh1968@gmail . com Patti McLean Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : PMcLean@co . mason . wa . us ZC WZZ 6 Becky Roge , Clerk erk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Lisa Weyh Parcel Number(s) : 22309-76-90200 Assessment Year : 2018 Petition Number: 296.2019 Date(s) of Hearing: 9/ 17/2019 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 $ 45 ,880 ® Land $ 385000 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 45 , 880 Total Value $ 3800 This decision is based on our finding that : The Appellant, Lisa Weyh, was not present at the hearing on September 17, 2019. The Assessor was represented by IdaMae Jensen and Joshua Green at the hearing. The Appellant submitted four comparable sales on the petition. The comparable sales ranged in value from $ 32 , 800 to $ 39, 000 and all lots were 2 . 5 acres. The date of sales ranged from 2016 to 2018 . The Appellant indicated the property was purchased at $38 ,000 on June 26, 2018 . The Assessor testified that all four comparable sales submitted by the Appellant were located out of the subject ' s area. Therefore, the Board gave little weight to these comparable sales. The Assessor submitted four comparable sales all within the immediate neighborhood of the subject property. Three of these sales were 2 . 5 acres in size and the Assessor testified that all three sold below their assessed value. The Board determined that the recent purchase price of the subject property on June 2018 at $38 ,000 represented the fair market value for the subject property. Therefore, the Board overrules the assessed valuation of $45 ,880 and sets the value at $38 ,000 for the subject property. Page 2 Petition No. 296. 2019 Parcel No. 22309-76-90200 Dated this l 7th day of September 2019 Deborah Reis, ia] rperson ' s iature Clerk's Signatu 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 I4M647-7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE Pile REV 64 0058 (5/25/2017) - MCBOE062019