The URL can be used to link to this page

Home My WebLink About09/26/2019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on September 27, 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 . Dan & Rhonda James 21252 - 94th Place S . Kent, WA 98032 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: Dan & Rhonda James Parcel Number(s) : 32016-50-00010 Assessment Year: 2018 Petition Number: 306 .2019 Date(s) of Hearing: 9/26/2019 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 WE True and Fair Value Determination ® Land $ 37,655 ® Land $ 37 , 655 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 37 ,655 Total Value $ 379655 This decision is based on our finding that : The Appellants, Dan & Rhonda James, were not present at the hearing on September 26 , 2019 . IdaMae Jensen, Assessor' s Representative, was present at the hearing. The Appellants indicated, as per the petition, that this waterfront lot has no road access and therefore the Appellants estimated the true and fair value of the property was $ 15 ,000 . The Appellants provided no additional evidence. The Assessor testified that access is deeded in the subject' s legal description. The Appellants provided no clear, cogent, or convincing evidence to overrule the Assessor' s valuation . The Board therefore upholds the assessed value at $ 37,655 for the subject property . Page 2 Petition No. 306.2019 Parcel No. 320I.&M 00010 Dated this 26th day of September 2019 Deborah Reis, hairperson' Signature Clerk' s Signatu e 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 1400-647-7706 . 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 27, 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 . Dan & Rhonda James 21252 -94th Place S . Kent, WA 98032 Email : n /a Patti McLean Mason County Assessor 411 N . 5th Street Shelton, WA 98584 Email : PMcLean@co , mason . wa . us ezz Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : Dan & Rhonda James Parcel Number(s) . 32016-50-00029 Assessment Year: 2018 Petition Number: 307.2019 Date(s) of Hearing: 9/26/2019 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 $ 54,780 ® Land $ 43 , 825 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 545780 Total Value $ 43 , 825 This decision is based on our finding that : The Appellants, Dan & Rhonda James, were not present at the hearing on September 26, 2019 . IdaMae Jensen, Assessor' s Representative, was present at the hearing. The Appellants estimated the true and fair value of this property at $ 15 , 000 . The Appellants also noted on the petition the land has no access or egress . The property is also in the Shorecrest HOA. The Assessor testified that, upon inspection, this property had no view and therefore an adjustment was made to the initial valuation of $54 ,780 and recommended the value be reduced to $43 ,825 . The Assessor provided three comparable sales with an indicated value of $41 ,490 to $66,350 bracketing the new suggested value at $43 , 825 . The Assessor also testified that future access to this property was highly likely due to the proximity of three improved roads. The Board found the Appellants did not provide a preponderance of evidence to support their estimate of value . Therefore, the Board overrules the original assessed value of $54,780 and sets the new value at $43 , 825 for the subject property. Page 2 Petition No. 307.2019 Parcel No. 32016-50- 00029 Dated this 26th day of September 2019 lL - Deborah Reis, Cha' rson's Si tare Clerk' s Sign re 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 140M47-7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution: • Assessor • Petitioner + BOE File REV 64 0058 (512512017 ) - MCBOE062019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on September 27, 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 . Dan & Rhonda James 21252 -94th Place S . Kent, WA 98032 Email : n/a Patti McLean Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : PMcLean@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equ ,01zalion Property Owner: Dan & Rhonda James Parcel Number(s) : 32016-50-00903 Assessment Year: 2018 Petition Number: 308 .2019 Date(s) of Hearing : 9/26/2019 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 $ 31 ,955 ® Land $ 31 ,955 ® Improvements $ 102,385 ® Improvements $ 90,925 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 1349340 Total Value $ 1229880 This decision is based on our finding that: The Appellants, Dan & Rhonda James, were not present at the hearing on September 26, 2019 . IdaMae Jensen, Assessor' s Representative, was present at the hearing. The Appellants submitted an estimate of value of $ 55 ,000 for the subject property. The Appellants also noted that the "unfinished log home has high cost to cure". The Assessor noted that the log home was in average condition, but fifty percent unfinished. The Assessor inspected the exterior of the home and determined, although new construction, the home is no longer in new condition. The Assessor testified she also lowered the condition level to average and removed the economic adjustment. The Board accepted the revised recommended value of $ 122, 880 with $ 31 ,995 for the land and $ 90 ,925 for improvements for a total of $ 122, 880 . The Board found the Appellants did not provide a preponderance of evidence to support their value . Therefore, the Board overrules the assessed value and sets the land value at $31 ,955 and the improvement value at $90, 925 for a total of $ 122, 880 , as recommended by the Assessor, for the subject property. Page 2 Petition No. 308.2019 Parcel No. 3201 &50-00903 Dated this 26th day of September , 2019 Deborah Rei Cbairpersor KSigifature Clerk's Sign ire 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 1 - 800-647 - 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 27, 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 . Dan & Rhonda James 21252 -94th Place S . Kent, WA 98032 Email : n/ a Patti McLean Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : PMcLean@co . mason . wa . us e. � Becky Ro rs, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : Dan & Rhonda James Parcel Number(s) : 32016-50-00904 Assessment Year: 2018 Petition Number: 309 .2019 Date(s) of Hearing: 9/26/2019 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 BOF True and Fair Value Determination ® Land $ 435825 ® Land $ 43 , 825 ® Improvements $ 13 ,645 ® Improvements $ 13 ,645 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property Total Value $ 57 ,470 Total Value $ 57,470 This decision is based on our finding that : The Appellants, Dan & Rhonda James, were not present at the hearing on September 26, 2019 . The Assessor was represented by IdaMae Jensen at the hearing. On the petition, the Appellants provided an estimate of value of $20 ,000 for the land and $5 , 000 for improvements for a total of $25 ,000. The Appellant noted that the "land egress is difficult/steep". The Assessor testified that the property had sloping terrain but the 3 .25 acres allowed for at least two building sites . Currently, the subject site is partially cleared and contains a concrete bulkhead with a small cabin, carport and garage. The improvements also included water valued at $ 5 ,000 and the cabin and storage valued at $7,746 . The land assessment has not increased from the previous year. The Assessor provided three comparable sales with an indicated value range from $ 55 , 135 to $ 79,995 . The subject value falls within this range . The Board found no clear, cogent, or convincing evidence as provided by the Appellant to overrule the assessed value . Therefore, the Board sets the value at $43 , 825 for the land and $ 13 , 645 for the improvements for a total of $ 57,470 for the subject property. Page 2 Petition No. 309.2019 Parcel No. 32016-50-00904 Dated this 26th day of September 2019 C� Deborah Reis, Chairperson ' s KignaturV Clerk's Si tore 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 1 - 800- 647 -7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor o Petitioner a BOE File REV 64 0058 (5/25/2017) - MCBOE062019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on September 27, 201 % 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 : Dan & Rhonda James 21252 -94th Place S . Kent, WA 98032 Email : n /a Patti McLean Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : PMcLean@co . mason . wa . us - Becky Ro ers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Dan & Rhonda James Parcel Number(s) : 32016-53-06002 Assessment Year : 2018 Petition Number: 310 .2019 Date(s) of Hearing: 9/26/2019 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 $ 12,400 ® Land $ 125400 ® Improvements $ 309,435 ® Improvements $ 3099435 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 3215835 Total Value $ 321 , 835 This decision is based on our finding that: Dan & Rhonda James, Appellants, were not present at the hearing on September 26, 2019 . IdaMae Jensen, Assessor' s Representative, was present at the hearing. On the petition, the Appellants provided an estimate of value of $ 169,000 - $200, 000 for the subject property. The Appellants also noted the property was located in a "poor neighborhood". The Appellants provided no additional evidence to support their estimate of value. The Assessor noted that the home was built in 2008 with good quality materials and was in average condition, at the time of an exterior inspection. The Assessor noted the property was situated on a paved road and provided four comparable sales. As adjusted, these sales ranged from $280,740 to $339 , 076 . The subject property' s value fell within this range . The Board found the Appellants provided no clear, cogent, or convincing evidence to overrule the assessed value . Therefore, the Board set the land value at $ 12 ,400 and the improvement value at $ 309 ,435 folo a total of $ 321 , 835 for the subject property. Page 2 Petition No. 310.2019 Parcel No. 3201 &53-06002 Dated this 26th day of September 2019 Deborah Reis, CM ' erson's Signature Clerk' s Sign6fure 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 1400-647-7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (5/2 512 0 1 7) - MCBOE062019