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HomeMy WebLinkAbout10/02/2018 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 . Thomas Pham 919 S 36th PI Renton , WA 98055 Email : thuandp@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 Mason County Board of Equalization Property Owner: Thomas Pham Parcel Number(s) . 2221 &34-00140 Assessment Year. 2017 Petition Number : 266 . 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 $ 3725180 ® Land $ 3729180 ® Improvements $ 3085410 ® Improvements $ 308 ,410 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 6805590 TOTAL $ 6805590 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 Appellant, Thomas Pham, was not present at the hearing. IdaMae Jensen was in attendance representing the Assessor. The Board reviewed all the information submitted by the Appellant and the Assessor . The Appellant submitted a fee appraisal. The fee appraisal set a value of $ 590,000 . It was noted, however, that the appraisal did not include any adjustments for the salt water front footage. The fee appraisal also included one comparable (comparable sale #4) that fronted on fresh water as opposed to salt water. The Board discounted this comparable sale . The Assessor testified that staff reviewed the subject property three times in 2017 on behalf of the previous owner, and at that time made adjustments to the value due to the stream that often floods the property, as well as for the condition of the home. As of January 1 , 2017, the Assessor adjusted the value to $ 680, 590 with $372, 180 for the land and $308 ,410 for the improvements . The Assessor provided four comparable sales, one of which (comparable sale #4), was discounted by the Board due to high gross and net adjustments . The three remaining comparable sales showed a range of $632,978 to $ 706 , 697, which bracketed the value of the subject property at $680,590 . Therefore, the Board sustains the total value at $680, 590 for the subject property. Page 2 Petition No. 266. 2018 Parcel No. 222M3400140 Dated this 2° d day of October , 2018 z L L4 Deborah Rei Chairperson's Sigftu Clerk's Signaturdl 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 . Karl & Steven Myers 4804 Sound Avenue Everett, WA 98203 Email : karimyers@comcast . net 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 EqualizatioH Property Owner: Karl & Steven Myers Parcel Number(s) . 4221444-00100 Assessment Year: 2017 Petition Number: 267 .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 $ 341180 ® Land $ 34 , 180 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 34 , 180 TOTAL $ 34 , 180 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, Karl Myers, was present at the hearing . Steven Myers and Helen Myers were also present in support of the Appellant. The Assessor' s representative IdaMae Jensen was present at the hearing. The Appellant provided three comparable sales which were multiple parcel sales, which the Board could not take into consideration. One additional sale which was substantially larger in size than the subject property which the Board also discounted. The Assessor provided seven comparable sales with a per acre value ranging from $ 12,000 per acre to $ 175 ,000 per acre. The Assessor valued the subject property at $31 ,073 per acre. The subject property fell within the dollars per acre range for all the comparable sales . Additionally, the trend line analysis indicates that the property is valued in line with other buildable properties within its neighborhood. While the neighboring property did sell for less than the subject ' s assessed value, it is a documented non-buildable property due to the inability to percolate and limitations on septic use . The Board did not find that the Appellant provided clear, cogent and convincing evidence to overrule the assessed value . Therefore, the Board sets the value of the subject property at $ 34, 180 . Page 2 Petition No. 267. 2018 Parcel No. 42214 - 14 -00100 Dated this 2nd day of October 32018 2 6/ Deborah Reis, 'rperso s Signa re Clerks Signature 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, 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 . Karl & Steven Myers 4804 Sound Avenue Everett, WA 98203 Email : karlmyers@comcast . net Melody Peterson Mason County Assessor 411 N . 5th Street Shelton, WA 98584 Email : Map@co . mason . wa . us Bec�gers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equa. Umdition Property Owner: Karl & Steven Myers Parcel Number(s) . 42212-5140301 Assessment Year: 2017 Petition Number: 268 .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 $ 51 , 100 ® Land $ 405880 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 51 , 100 TOTAL $ 409880 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, Karl Myers, was present at the hearing. Steven Myers and Helen Myers were also present in support of the Appellant. The Assessor' s representative IdaMae Jensen was present at the hearing. The Appellant provided three comparable sales which were multiple parcel sales, which the Board could not take into consideration. The Board discounted an additional sale which was substantially larger in size than the subject property. The Assessor provided seven comparable sales with a per acre value ranging from $ 12,000 per acre to $ 175 ,000 per acre . The Assessor valued the subject property at $ 14,394 per acre . The subject property fell within the dollars per acre range for all the comparable sales . In reviewing the materials provided by the Appellant, the Board noted very limited access to the property and therefore assigned a 20% ($ 10 ,220) decrement to the assessed value of the property. Therefore, the Board overrules the original assessed value of $ 51 , 100 and sets the value of the subject property at $40, 880 , Page 2 Petition No. 268. 2018 Parcel No. 42212-5140301 Dated this 2 ° d day of October , 2018 Deborah Reis, airperson's igna a Clerk's Signatu 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 • WE 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 . Karl & Steven Myers 4804 Sound Avenue Everett, WA 98203 Email : karimyers@comcast . net Melody Peterson Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : Map@co . mason . wa . us Becky R gers, Clerk Mason County Board of Equalization _ r Order of the Maswi County Board of Equalization Property Owner: Karl & Steven Myers Parcel Number(s) . 42212-5140401 Assessment Year: 2017 Petition Number: 269 , 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 Tine and Fair Value Determination ® Land $ 48 ,445 ® Land $ 38 , 756 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 48 ,445 TOTAL $ 381756 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( l )] . 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, Karl Myers, was present at the hearing. Steven Myers and Helen Myers were also present in support of the Appellant. The Assessor' s representative IdaMae Jensen was present at the hearing. The Appellant provided three comparable sales, which were multiple parcel sales, which the Board could not take into consideration. The Board discounted an additional sale, which was substantially larger in size than the subject property. The Assessor provided seven comparable sales with a per acre value ranging from $ 12,000 per acre to $ 175 ,000 per acre. The Assessor valued the subject property at $ 16,041 per acre. The subject property fell within the dollars per acre range for all the comparable sales . In reviewing the materials provided by the Appellant, the Board noted very limited access to the property and therefore assigned a 20% ($9,689) decrement to the assessed value of the property. Therefore, the Board overrules the original assessed value of $48 ,445 and sets the value of the subject property at $38,756 . Page 2 Petition No. 269.2018 Parcel No. 42212 -5140401 Dated this 2 °d day of October 92018 Deborah Rei , Chai erson's 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) 5341400. Distribution: • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12)