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Home My WebLink About09/27/2018 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 . Nick Symonds c/o Jeanine Bucher 141 E Old Meadow Rd Shelton, WA 98584 Email : nickasymonds@gmail . com Melody Peterson Mason County Assessor 411 N . Sth Street Shelton, WA 98584 Email : Map@co . mason . wa . us Becky Rog vrs, Clerk Mason County Board of Equalization Order of they I`VI1 anon County Board of Equndization Property Owner: Nick Symonds & Jeannine Bucher Parcel Number(s) : 22124-7&90020 Assessment Year: 2017 Petition Number : 254 . 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 $ 129 , 255 ® Land $ 129 ,255 ® Improvements $ 2531100 ❑ Improvements $ 253 , 100 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 382,355 TOTAL $ 3825355 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 45812-301 ) . The Appellants, Nick Symonds & Jeannine Bucher, were present. IdaMae Jensen was present at the hearing representing the Assessor. The Appellant provided two fee appraisals . One of which the Board noted was based upon the earlier fee appraisal. The first appraisal contained four comparable sales, three of which were not waterfront. The Appellant also objected to the percentage of increase from the previous year assessment. The Board does not consider percentages of assessment increases as market evidence . The Assessor testified that the subject property had been revalued in 2016 and the market value of the subject property was based in part upon that physical inspection. The Assessor provided four comparable sales, all of which were high bank waterfront properties . With adjustments, the value of the comparable sales ranged from $ 355 ,288 to $493 ,435 . The subject parcel' s value fell below this value range . Therefore, the Board found no clear, cogent and convincing evidence that the Assessor ' s value was in error. The Board set the subject property at $382,355 : $ 129,255 for the land and $253 , 100 for the improvements for a total of $ 382, 355 . Page 2 Petition No . 254 . 2018 Parcel No. 22124-76- 90020 Dated this 27th day of September , 2018 zc�, Deborah Reis, Chairpersonsignature 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 counly 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 640058 (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 . Nick Symonds c/o Jeanine Bucher 141 E Old Meadow Rd Shelton, WA 98584 Email : nickasymonds@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 Masohp County Board of Equalization Property Owner: Nick Symonds & Jeannine Bucher Parcel Number(s) : 22124-76-90021 Assessment Year: 2017 Petition Number : 255 . 2018 Having considered the evidence presented by the parties in this appeal, the Board hereby : 0 sustains ❑ overrules the determination of the assessor. Assessor' s True and Fair Value BOE True and Fair Value Determination ® Land $ 131 , 050 ® Land $ 131 , 050 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 1311050 TOTAL $ 1315050 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 ) . The Appellants, Nick Symonds & Jeannine Bucher, were present. IdaMae Jensen was present at the hearing representing the Assessor. The Appellant provided two fee appraisals . One of which the Board noted was based upon the earlier fee appraisal. The first appraisal contained four comparable sales , three of which were not waterfront and the Board was unable to extrapolate the land value from the total value within the fee appraisal . The Appellant also objected to the percentage of increase from the previous year assessment. The Board does not consider percentages of assessment increases as market evidence. The Assessor testified that the subject property had been revalued in 2016 and the market value of the subject property was based in part upon that physical inspection. The Assessor provided three comparable sales, all of which were high bank waterfront properties. The value of the comparable sales ranged from $ 119,000 to $ 175 ,000 without adjustment. The subject parcel ' s value fell within this range. Therefore, the Board found no clear, cogent and convincing evidence to overrule the Assessor' s value . The Board set the subjectproperty' s land value at $ 131 , 050 . Page 2 Petition No. 255.2018 Parcel No. 22124-76 -90021 Dated this 27th day of September , 2018 Deborah Reis, Chairperson Signature Clerk' s Signat6fe 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 • BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I , Becky Rogers, certify that on October 5, 2018, I personally emailed and/or forwarded, United States mail , a true and correct copy of the attached Order of the Mason County Board of Equalization to the following . Dajo Enterprises, LLC c/o Dave & Joyce Middendorf PO Box 569 Silverdale, WA 98383 Email : cnrgroup@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 IV anon County Board of Equalization Property Owner: Dajo Enterprises, LLC Parcel Number(s) : 2220242-00030 Assessment Year: 2017 Petition Number : 261 . 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 $ 380, 105 ® Land $ 380, 105 ® Improvements $ 439905 ® Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 424,010 TOTAL $ 4245010 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 ) . The Appellant was not present; nor was the Assessor' s representative . The Appellant indicated there is an ongoing flooding issue on the property, but provided no supporting documentation or further evidence. The Assessor provided four comparable sales . Three sales were listed as waterfront properties . The fourth comparable sale omitted the waterfront footage and therefore was discounted by the Board. The indicated value on these four comparable sales ranged from $ 361 ,625 to $ 528 , 109 . The subject property at $424 ,010 fell within this range. The Board found no clear, cogent or convincing evidence to overrule the Assessor' s valuation and sets the total valuation for the subject property at $424, 010 : the land value at $ 380, 105 and the improvement value at $43 ,905 . Page 2 Petition No. 261 .2018 Parcel No . 2220242- 00030 Dated this 27t" day of September , 2018 Lz==U, C0 � ( I Deborah Reis, hairperso 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 altemate 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 . Stephen & Constance Hawes PO Box 2430 Shelton , WA 98584 Email : n/a Melody Peterson Mason County Assessor 411 N . 5t" Street Shelton, WA 98584 Email : Map@co . mason . wa . us Becky Roger, Clerk Mason County Board of Equalization Ordev of the Mason County Board of '+ q w9fization Property Owner: Stephen & Constance Hawes Parcel Number(s) : 22133 -77-90013 Assessment Year: 2017 Petition Number : 262 . 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 $ 2751,680 ® Land $ 27500 Improvements $ 3193380 ® Improvements $ 3199380 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 595 , 060 TOTAL $ 5955060 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 ) . Stephen & Constance Hawes, Appellants, were not present. IdaMae Jensen represented the Assessor. The Board reviewed the Appellant' s petition and attachments . The Appellant provided four comparable sales with a sales date range of 2013 — 2015 with sale prices of $ 510,000 to $641 ,478 . The Assessor provided four comparable sales . One sale was the same as the petitioner' s comparable sale. Of the four sales, all sales took place between 2015 — 2016 , with an adjusted value of $ 606 , 930 to $ 621 , 625 . The value of the subject property of $ 595 ,060 fell within the range of the petitioners ' comparable sales and below the adjusted value of the Assessor' s comparable sales . The Board found no clear, cogent or convincing evidence to overrule the Assessor ' s valuation. Therefore, the Board sustains the Assessor' s valuation of $275 , 680 for the land and $319,380 for the improvements for a total of $ 595 ,060 . Page 2 Petition No. 262 .2018 Parcel No. 22133-77-90013 Dated this 27th day of September , 2018 zo, L'. Deborah Reis, Chairperson' s SrgnaWe -- Clerk's SignatureV 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)