The URL can be used to link to this page

Home My WebLink About09/20/2018 I CERTIFICATE OF MAILING I , Becky Rogers, certify that on October 5, 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 . Timothy Miller 15215 Antelo PI Los Angeles, Ca 900774602 Email : taldenmiller@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: Timothy Miller Parcel Number(s) . 3201043 -00070 Assessment Year: 2017 Petition Number : 251 . 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 $ 177 , 360 ® Land $ 1509756 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 1775360 TOTAL $ 1503756 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 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 ) . Neither the Appellant nor the Assessor was represented at the hearing. The Appellant indicated on their petition that the property had been for sale since 2006 with no bid or interests in the property at $ 130, 000 . They indicated that the property was too steep to utilize construction. The Assessor provided an unsigned Assessment Roll Correction with a recommended 15% negative adjustment due to two access roads bisecting the property and limiting the usability of the waterfront portion. Therefore, the board overruled the original assessment value of $ 177,360 for the land and set the value at $ 150,756 for the subject property. Page 2 Petition No. 251 .2018 Parcel No. 3201043-00070 Dated this 20t" day of September , 2018 ' c Deborah Reis, airperso 's Si' re OS gna 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) 5344400 . Distribution : • Assessor • Petitioner • DOE File REV 64 0058 (2/16/12) I i CERTIFICATE OF MAILING I , Becky Rogers, certify that on October 5 , 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 . Michael J Ruiz 1422 21st St SE Puyallup, WA 983724771 Email : n/a Melody Peterson Mason County Assessor 411 N . 5th Street Shelton, WA 98584 Email : Map@co . mason . wa . us -� a Becky Rogers, Clerk Mason County Board of Equalization Order ® f the Mason County Board of Equalization Property Owner: Michael J Ruiz Parcel Number(s) . 4190742 - 90020 Assessment Year: 2017 Petition Number : 256 . 2018 Having considered the evidence presented by the parties in this appeal, the Board hereby : X sustains ❑ overrules the determination of the assessor. Assessor' s True and Fair Value BOE True and Fair Value Determination ® Land $ 60 , 070 ® Land $ 605070 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 605070 TOTAL $ 609070 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 ) . Neither the Appellant nor the Assessor was represented at the hearing. The Appellant provided information indicating that this property has been on the market for over a year below $50,000 and hasn't sold. The Appellant estimated that the land value at $40,000 . No comparables and no other information was provided. Therefore, the board found no clear, cogent and convincing evidence that the Assessor' s valuation of $ 60 ,070 was in error. Therefore, the board sustains the Assessor' s valuation for the land at $ 60 , 070 for the subject property. Page 2 Petition No. 256.2018 Parcel No. 41907- 12-90020 Dated this 20t" day of September , 2018 Deborah Reis, Chairperson ' sogignature Nrrrls Signa ure 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 October 5, 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 . Timothy & Tina Coburn 870 SE Crescent Dr Shelton , WA 98584 Email : trco1998@aol . 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: Timothy & Tina Coburn Parcel Number(s) : 31904-51 -00040 Assessment Year: 2017 Petition Number: 252.2018 Having considered the evidence presented by the parties in this appeal, the Board hereby: Elsustains [Aoverrules the determination of the assessor. Assessor' s True and Fair Value BOE True and Fair Value Determination ® Land $ 99 , 145 ® Land $ 483,000 ® Improvements $ 288 , 215 ® Improvements $ 2719650 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 3879360 TOTAL $ 319 ,650 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 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 45812-301 ) . The Appellant was represented by Tina Coburn. The Assessor' s Representative was not present. The Appellant submitted a fee appraisal which was conducted prior to construction of the new home . The fee appraiser submitted six comparables . The board considered only two of the comparables due to location. The Appellant also provided four comparables, three of which were in the immediate neighborhood but the board only considered two comparables sold in 2016 . One additional comparable was dated in late August of 2017 and the board didn't consider this comparable as it was sold beyond the date of assessment. The board had no additional knowledge of the comparables as to whether they may or may not be arm ' s length agreements . The Appellant testified that the location of the subject property was next to a public boat launch and was also on a narrow part of the lake . The board considered the fee appraisal using the cost approach to the value of the new home at $271 ,650 . The board determined that the value at the land should be set at $48 ,000 due to the proximity of the boat launch to the property and the narrow and shallow lake front. The Appraiser was not present. There was no information provided by the Appraiser other than the original valuation. Therefore the board sets the value at $ 319,650 total for the subject property. Page 2 Petition No. 252.2018 Parcel No. 31904-51 -00040 Dated this 20th day of September 92018 oe Deborah Reis, hairperson ' s,. gna ~ s ignature 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 October 5 , 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 . John & Marilyn Pinkley c/o Marilyn Darrow- Pinkley 17420 - 270th Ave E Issaquah, WA 98027 Email : mkdarrow@hotmail . com Melody Peterson Mason County Assessor 411 N . 5t" Street Shelton, WA 98584 Email : Map@co . mason . wa . us Becky Roger's", Clerk Mason County Board of Equalization Ch Order of the IV1 ason County Board of Equalization Property Owner: John & Marilyn Pinkley Parcel Number(s) . 22212-56-00031 Assessment Year: 2017 Petition Number: 253 .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 $ 326,555 ® Land $ 3265555 ® Improvements $ 1625485 ® Improvements $ 162 ,485 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 48 % 040 TOTAL $ 4899040 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 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 ) . The Appellant was represented by John Pinkley. The Assessor' s Representative was not present. The Appellant presented information, as well as testified that the adjoining property was unsightly, including tents, containers and fencing, all out of compliance with the Mason County code . Code enforcement is beyond the scope of this board. The board recommends the Appellant continue to reach out to the Mason County Planning Department and the Mason County Commissioners to pursue a resolution. The Appellant provided no comparable sales to support his estimated valuation of the land for $226 ,555 . Therefore without any clear, cogent or convincing evidence to overrule the Assessor' s valuation the board sustains the value of the subject property at $489, 040 . Page 2 Petition No. 253.2018 Parcel No. 22212-56-00031 Dated this 20th day of September , 2018 Deborah Reis, Chairperson ' s Si atur nature s 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)