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Home My WebLink About10/18/2019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on October 18, 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 : Beach House at Hood Canal LLC c/o Richard & Heather Conniff 6811 - 120th Ave NE Kirkland, WA 98033 Email : pconniff@leadappraisal . com Patti McLean Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : PMcLean@co . mason . wa . us 5 Becky Rogirs, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Beach House at Hood Canal LLC Richard & Heather Conniff Parcel Number(s) : 2222242-90072 Assessment Year: 2018 Petition Number: 323 .2019 Date(s) of Hearing: 10/ 10/2019 Having considered the evidence presented by the panties in this appeal , the Board hereby: ❑ sustains ® overrules the determination of the assessor. Assessor' s True and Fair Value BOE True and Fair Value Detei nitnation ® Land $ 7963920 ® Land $ 5393885 ® Improvements $ 5475985 ® Improvements $ 4815225 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 19344,905 Total Value $ 19021 , 110 This decision is based on our finding that: The Appellant was not present. The Assessor' s office was represented by IdaMae Jensen and Joshua Green. The Board reviewed the information submitted by the Appellant, including the petition and the sales comparison worksheet. The Appellant submitted four comparable sales with a date ranging from August 2017 to June 2018 . The 2018 date of sale occurred after the assessment date of January 2018 . The Board did not consider this sale. In addition, two of the comparable sales were located outside of Mason county. The Board also did not consider these sales. The Assessor representative' s testified they had recently inspected the interior of the property and found the condition was somewhat dated. In addition, the Assessor testified that a portion of the waterfront was less than prime waterfront and adjusted the value accordingly. The Assessor submitted an assessment roll correction of $539, 885 for the land and $481 ,225 for the improvements, for a total of $ 1 ,021 , 110 for the subject property. The Board found the Appellant did not provide a preponderance of evidence to overrule the Assessor' s adjusted valuation . Therefore, the Board overrules the original valuation of $ 1 ,344 ,905 and sets the value of the subject property at $ 539, 885 for the land and $481 ,225 for the improvements, for a total of $ 1 ,021 , 110 for the subject property. Page 2 Petition No. 323.2019 Parcel No. 2222242-90072 Dated this 101h day of October 2019 Deborah Reis, ChairpersoiCs Si re e s Signature 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 14OM474706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (5/2512017) — MCBOE062019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on October 18, 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 : Michael H Glaser 1450 E Ballow Rd Shelton, WA 98584 Email : mikeglaser56@gmail . com Patti McLean Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : PMcLean@co . mason . wa . us E Becky Rogers, Clerk Mason County Board of Equalization Uprder4 of the Mason County Board of Equalization Property Owner: Michael H Glaser Parcel Number(s) : 2201242-90114 Assessment Year: 2018 Petition Number: 325 .2019 Date(s) of Hearing: 10/ 10/2019 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 $ 247,810 ® Land $ 247,810 ® Improvements $ 5325965 ® Improvements $ 485 , 855 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 7805775 Total Value $ 7335665 This decision is based on our finding that: The Appellants, Michael and Shelley Glaser were present. The Assessor' s office was represented by IdaMae Jensen and Joshua Green, The Appellants testified that the estimated value of the land should be $ 125 , 000, the home, shop and ADU should be valued at $425 ,000 for a total of $ 550,000 . To support the estimate of value the Appellant provided one comparable sale dated May 31 , 2018 . The Appellant also testified that the home needed maintenance and repair. The home was built in 1982 . The Appellant testified that the septic system is failing, the deck is deteriorating and the roof needed repairs . The Assessor testified that there were two homes on the property. One, a permanent residence and the other an ADU. The Assessor noted that the residence' s foundation did appear to need repair, as well as the garage, the carport and septic system. Due to these conditions the Assessor testified that the quality of the garage and the carport were downgraded half a grade. Additionally, a 25 % depreciation was given to reflect the condition of the roof. The deck was depreciated 80% to reflect its condition. The Assessor provided six comparable sales with a value range of $ 847, 506 to $942,400. The Assessor ' s recommended value for the subject property fell below this range at $733 ,665 . The Board found the Appellant did not provide a preponderance of evidence to overrule the Assessor' s reduced valuation. Therefore, the Board overrules the original valuation of $780,775 and sets the value for the subject property for the land at $247 , 810 , the improvements at $485 , 855 for a total of $ 733 , 665 . Page 2 Petition No. 325.2019 Parcel No. 2201242-90114 Dated this 1 oth day of October 2019 Deborah Reis, Ch erson's Sign e 0 IgYafure 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 14OM474706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution: • Assessor • Petitioner • BOE File REV 64 0058 (5/25/2017) - MCBOE062019