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Home My WebLink About10/04/2018 CERTIFICATE OF MAIL qG I , Becky Rogers, certify that on October 12 , 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 : Lisa VanParys 7733 Long Lake Rd SE Port Orchard , WA 98367 Email : lisavanparys@yahoo . com Melody Peterson Mason County Assessor 411 N . 5t" 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 EgtWization Property Owner: Lisa VanParys Parcel Number(s) : 32224-50-00024 Assessment Year: 2017 Petition Number : 263 .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 $ 18% 585 ® Land $ 18% 585 ❑ Improvements $ 95 ,430 ❑ Improvements $ 955430 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 2859015 TOTAL $ 2855015 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, Lisa Van Patys, was not present. IdaMae Jensen was present to represent the Assessor. In the course of the hearing, the Board reviewed all the information provided by both the Appellant and the Assessor. The Appellant indicated on their petition that they purchased the home with an extra lot for $250,000 after it had been on the market for three years . The date of purchase was 5/25/2017 . The Appellant provided four comparable sales with an adjusted ranged from $ 110,747 (this was a bank sale and not considered by the Board) to $332,290 . The Assessor testified that the sale of the subject property was not an arm ' s length transaction, as the property was bank owned. The Assessor provided four comparable sales all within close proximity to the subject property . The four comparable sales, as adjusted, ranged from $249 ,085 to $ 348 ,235 . The mean value of the four comparable sales equaled $ 316,247 . The subject property fell within this range . When considering both the Assessor' s and the Appellant' s comparable sales the mean value was $300 ,597 . The subject property ' s market value is supported by all comparable sales . All indicated values further support the market value of the subject property . Therefore, the Board sustains the assessed valuation of $285 ,015 for the subject parcel. Page 2 Petition No. 263.2018 Parcel No. 32224-50AO024 Dated this 4t1i day of October , 2018 Deborah Reis, Chairperson 's S' ature 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 • BOE File REV 64 0058 (2/16/12) CERTIFI cCATF OF MAILING I , Becky Rogers, certify that on October 12 , 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 . Kacia Kendall c/o Robert Mitchell 60 E Lighthouse Rd Shelton , WA 98584 Email : photolity@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 Mason County Board of Equalization Property Owner: Kacia Kendall Parcel Number(s) . 3202341 -90041 Assessment Year: 2017 Petition Number : 270 . 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 $ 34 , 890 ® Land $ 345890 ® Improvements $ 271 , 845 ® Improvements $ 2165730 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 3069735 TOTAL $ 251 , 620 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 a preponderance of the 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 45842swMl ) . Robert Mitchell was present and represented the Appellant, Kacia Kendall, who was also in attendance at the hearing. Tom Gibbons, Assessor' s Representative, was present. The Appellant provided three comparable sales which took place between 11 / 17/2015 — 2/3/2016 . The sales price of these comparable sales ranged from $222, 000 to $257 ,000 . The Board found that these sales bracketed the revised assessed value of the property at $251 ,620 , as recommended by the Assessor. The Assessor supplied four comparable sales with an indicated value of $263 ,600 to $282,573 . All values exceeded the value of the subject parcel at $251 ,620 . Therefore, the Board sets the value on the subject property at $ 216 , 730 for the improvements and $34, 890 for the land value for a total of $251 ,620 , Page 2 Petition No. 270. 2018 Parcel No. 3202341 -90041 Dated this 01 day of October , 2018 Deborah Reis, Chairperson ' s iftature 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) 5344400. Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (2116/12) CFRTIFICATF OF MAILING I , Becky Rogers, certify that on October 12 , 2018, I 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 : Kacia Kendall c/ o Robert Mitchell 60 E Lighthouse Rd Shelton , WA 98584 Email : photolity@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 Orden of the Mason County Board of Equalizat Qohn Property Owner : Kacia Kendall Parcel Number(s) : 3202341 -90042 Assessment Year : 2017 Petition Number: 271 .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 $ 34 , 890 ® Land $ 34 , 890 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 34 , 890 TOTAL $ 345890 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 ) . Robert Mitchell was present and represented the Appellant, Kacia Kendall, who was also in attendance at the hearing. Tom Gibbons, Assessor' s Representative, was present. The current assessed value of the subject property is $ 34, 890 and the owner' s estimate of value was $24,087. The Appellant provided no market evidence to substantiate this value . The Assessor supplied six comparable sales with an indicated value of $ 11 ,000 to $95 , 000 per acre . The sales date of these properties ranged from 2013 to 1 / 13/2017. The subject property was valued at $ 18 , 758 per acre . The trend line analysis of the Assessor' s comparable sales bracketed the subject property at $ 18 , 758 per acre . Therefore, the Board sustains the assessed valuation of the property at $ 34 , 890 . Page 2 Petition No. 271 .2018 Parcel No. 320234140042 Dated this 01 day of October , 2018 DebofahReis, Chairpersoo Signature Clerk' s 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)