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Home My WebLink About06/09/2016 CERTIFICATE OF MAILING I, Becky Rogers, certify that on June 10, 2016, 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: John Byerly PO Box 133 Belfair, WA 98528 Melody Peterson Mason County Assessor 411 N. 5th Street Shelton, WA 98584 Email: Map@co.mason.wa.us (�5jee Z/ (--4 c�� Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Byerly, John Parcel Number(s): 12331-23-90120 Assessment Year: 2015 Petition Number: 145.2016 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 $ 59,400 ® Land $ 59,400 Improvements $ 8,500 ® Improvements $ 8,500 ❑Minerals $ ❑ Minerals $ ❑Personal Property $ ❑ Personal Property $ TOTAL $ 67,900 TOTAL $ 67,900 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). John Byerly, Appellant,was present. Oliver Querin, Assessor's representative,was in attendance. The Appellant questioned the consistency and fairness of the Assessor's valuation methods and conclusions,but did not provide any clear, cogent and convincing evidence that the Assessor was in error. The Appellant provided only assessed values for comparable properties and did not provide any evidence of fair market value for these comparables. The Board sustains the assessed value of$59,400 for the land and$8,500 for improvements for a total of $67,900. Page 2 Petition No. 145.2016 Parcel No.12331-23-90120 Dated this 9th day of June , 2016 S7::::Q del Kevin IV eberger,P ;Vice-Ch irperso s Si a Clerk's Signatlye 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 CERTIFICATE OF MAILING I, Becky Rogers, certify that on June 10, 2016, 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: John Byerly PO Box 133 Belfair, WA 98528 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: Byerly, John Parcel Number(s): 12331-23-90010 Assessment Year: 2015 Petition Number: 144.2016 Having considered the evidence presented by the parties in this appeal,the Board hereby: FI sustains ❑ overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ® Land $ 49,200 ® Land $ 49,200 ® Improvements $ 14,510 ® Improvements $ 14,510 ❑Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 63,710 TOTAL $ 63,710 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 Appellant, John Byerly, was present at the hearing. The Assessor's representative, Oliver Querin, was in attendance at the hearing. The Appellant provided only assessed values for comparable properties and did not provide any evidence of fair market value for these comparables. Therefore,no clear, cogent, and convincing evidence was provided by the Appellant to prove the Assessor was in error. The improvement value was not in dispute. The Board sustained the land value of$49,200 and the improvement value of$14,510 for a total of$63,710. Page 2 Petition No. 144.2016 Parcel No. 12331-23-90010 Dated this 9th day of June , 2016 Kevin F eberger,PhD;Vice-Chairperson' gnature Clerk's Signatur 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 June 10, 2016, 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: John Byerly PO Box 133 Belfair, WA 98528 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: BYerlY� John p Y Parcel Number(s): 12331-23-90121 Assessment Year: 2015 Petition Number: 146.2016 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 $ 61,800 ® Land $ 61,800 ® Improvements $ 282,660 Improvements $ 268,200 ❑Minerals $ ❑ Minerals $ ❑Personal Property $ ❑ Personal Property $ TOTAL $ 344,460 TOTAL $ 330,000 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 Appellant, John Byerly, was in attendance. Oliver Querin, Assessor's Representative, was present at the hearing. The Appellant provided testimony and photographs of the surrounding neighborhood as well as the assessed values of comparable properties, as opposed to market evidence. The Board felt the subject parcel shared the same attributes as the Assessor's comparable sales. The Appellant did agree with the adjusted improvement value of$268,200. Three of the comparable sales were in the immediate neighborhood and sold between 2013 and 2015 with a range of sales from$275,040 to $288,000 and adjusted indicated value of$308,800 to $336,710. The adjusted assessed value of$330,000 falls within this range. Therefore,the Board sustains the land value at$61,800 and overrules the original improvement value and sets the improvement value at$268,200 for a total of$330,000. Page 2 Petition No. 146.2016 Parcel No. 12331-23-90121 Dated this 9th day of June , 2016 Ke m ranke rger,PhD; e- airp s n's Signature Clerk's Si tore 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)