HomeMy WebLinkAbout10/29/2019 CERTIFICATE OF MAILING
I , Becky Rogers, certify that on November 1, 2019, 1 personally emailed OR forwarded, b
United States mail a true and correct copy of the attached Order of the Mason County Board
of Equalization to the following :
Sweetwater Creek Properties LLC
c/o Jack Johnson
PO Box 1119
Belfair, WA 98528
Email : jjc@hcc . net
Patti McLean
Mason County Assessor
411 N . 5th Street
Shelton , WA 98584
Email : PMcLean@co . mason . wa . us
Becky Ro94 rs, Clerk
Mason County Board of Equalization
Order of the Masoln County
Board of Equalization
Property Owner: Sweetwater Creek Properties LLC c/o Jack Johnson
Parcel Number(s) . 12332-50-00059
Assessment Year : 2018 Petition Number : 184 .2019
Date(s) of Hearing : 10/29/2019
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 $ 2355490 ® Land $ 235 ,490
® Improvements $ 2389765 ® Improvements $ 238 ,765
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 474 , 255 Total Value $ 474 , 255
This decision is based on our finding that:
The Appellant, Sweetwater Creek Properties, LLC , was not represented at the hearing on October 29 , 2019 .
Tom Gibbons and IdaMae Jensen, Assessor' s Representatives, were in attendance at the hearing.
The petition submitted by the appellant estimated the true nd fir __aloe ,.�ana at $ 1 20 nun The
Appellant did not contest the improvement value for a total of $358 ,765 .
The Appellant did not provide any additional evidence to support their estimate of value.
Since the improvements were not contested, the Assessor provided three comparable sales using the land
residual method . The valuation of the subject property at $235 ,490 fell below the trend line analysis .
The Board found the Appellant did not provide clear, cogent or convincing evidence to overrule the
Assessors valuation.
Therefore the Board sustains the Assessor' s valuation on the land at $235 ,490 and $238 ,765 for the
improvements for a total of $474,255 .
Page 2
Petition No . 184 .2019 Parcel No . 12332- 50- 00059
Dated this 29t" day of October 2019
Deborah Reis, Cha erson 's atu Clerk's Signatur
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 • BOF File
REV 64 0058 (5/25/2017) - MCBOE062019
CERTIFICATE OF MAILING
I, Becky Rogers, certify that on November 1, 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 .
Sweetwater Creek Properties LLC
c/o Jack Johnson
PO Box 1119
Belfair, WA 98528
Email : jjc@hcc . net
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
�Aer of the Mason County
Board of Equalization
Property Owner. Sweetwater Creek Properties LLC c/o Jack Johnson
Parcel Number(s) : 12332-50-00064
Assessment Year: 2018 Petition Number : 185 .2019
Date(s) of Hearing: 10/29/2019
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 ROE True and Fair Value Determination
® Land $ 1865375 ® Land $ 186,375
® Improvements $ 183 ,790 ® Improvements $ 1839790
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 370 , 165 Total Value $ 370 , 165
This decision is based on our finding that.
The Appellant, Sweetwater Creek Properties, LLC, was not represented at the hearing on October 29, 2019 .
The Assessor was not represented at the hearing.
The petition submitted by the appellant estimated the true and fair value of the land at $ 95 ,545 . The
Appellant did not contest the improvement value for a total of $279, 335 for the subject property.
The Board found the Appellant did not provide any additional evidence to support the above estimate of
value.
Since the improvements were not contested, the Assessor provided three comparable sales using the land
residual method . The valuation of the land at $ 186,375 fell below the trend line analysis .
The Board found the Appellant did not provide clear, cogent or convincing evidence to overrule the
Assessor' s valuation.
Therefore the Board sustains the Assessor' s valuation for the land at $ 186,375 and $ 183 ,790 for the
improvements for a total of $370, 165 for the subject property.
Page 2
Petition No . 185 .2019 Parcel No. 12332- 50-00064
Dated this 29th day of October 2019
Deborah Rei ; Chairperson' gnature CleA' sSign*aWr
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 -8M647-7706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution : • Assessor • Petitioner • BOE File
REV 640058 (5/25/2017) - MCBOE062019
CERTIFICATE OF MAILING
I , Becky Rogers, certify that on November 1, 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 .
Sweetwater Creek Properties LLC
c/o Jack Johnson
PO Box 1119
Belfair, WA 98528
Email . jjc@hcc . net
Patti McLean
Mason County Assessor
411 N . 5th Street
Shelton, WA 98584
Email : PMcLean@co . mason . wa . us
Lj
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: Sweetwater Creek Properties LLC c/o Jack Johnson
Parcel Number(s) : 12332-50-00062
Assessment Year: 2018 Petition Number: 186. 2019
Date(s) of Hearing: 10/29/2019
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 $ 27400 ® Land $ 274,080
® Improvements $ 165800 ® Improvements $ 165800
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 290, 880 Total Value $ 2909880
This decision is based on our finding that:
The Appellant, Sweetwater Creek Properties, LLC, was not represented at the hearing on October 29, 2019 .
The Assessor was not represented at the hearing.
The petition submitted by the appellant estimated the true and fair value of the land at $ 195,055 . The
Appellant did not contest the improvement value for a total of $211 , 855 for the subject property.
The Board found the Appellant did not provide any additional evidence to support the above estimate of
value .
The Assessor noted the subject site is comprised of 1 . 52 acres of level-to -sloped terrain, situated on
Highway 3 .
Since the improvements were not contested, the Assessor provided three comparable sales using the land
residual method. The valuation of the land at $274,080 fell below the trend line analysis .
The Board found the Appellant did not provide clear, cogent or convincing evidence to overrule the
Assessor' s valuation.
Therefore the Board sustains the Assessor' s valuation for the land at $274 , 080 and $ 16 , 800 for the
improvements for a total of $290, 880 for the subject property.
Page 2
Petition No. 186, 2019 Parcel No. 12332-50-00062
Dated this 29th day of October 2019
Deborah Reis, Chairperson' s Signature Clerk's SignaKre
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal
w ith 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 November 1, 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 .
Sweetwater Creek Properties LLC
c/o Jack Johnson
PO Box 1119
Belfair, WA 98528
Email : jjc@hcc . net
Patti McLean
Mason County Assessor
411 N . 5th Street
Shelton, WA 98584
Email : PMcLean@co . mason . wa . us
r
Becky Rog rs, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: Sweetwater Creek Properties LLC c/o Jack Johnson
Parcel Number(s) . 12332-50-00060
Assessment Year : 2018 Petition Number : 18702019
Date(s) of Hearing : 10/29/2019
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 $ 259000 ® Land $ 25 ,000
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 255000 Total Value $ 25 , 000
This decision is based on our finding that :
The Appellant, Sweetwater Creek Properties, LLC, was not represented at the hearing on October 29, 2019 .
The Assessor was not represented at the hearing.
The petition submitted by the appellant estimated the true and fair value of the land at $ 18 ,750 .
The Board found the Appellant did not provide any additional evidence to support the above estimate of
value.
The Assessor noted the subject site is comprised of 0 .21 acres of level terrain, situated on Highway 3 .
The Assessor provided three comparable sales using the land residual method . The valuation of the land at
$25 ,000 fell below the trend line analysis.
The Board found the Appellant did not provide clear, cogent or convincing evidence to overrule the
Assessor' s valuation.
Therefore the Board sustains the Assessor' s valuation for the land at $25 ,000 and improvements at $0 for a
total of $25 ,000 for the subject property .
Page 2
Petition No. 187. 2019 Parcel No. 12332- 50- 00060
Dated this 29t" day of October 2019
Deborah Reis, Chairpers n's Signature ' Clerk's Signatu
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 November 1, 2019, 1 personally emailed OR forwarded,
United States mail a true and correct copy of the attached Order of the Mason County Board
of Equalization to the following .
Sweetwater Creek Properties LLC
c/o Jack Johnson
PO Box 1119
Belfair, WA 98528
Email . jjc@hcc . net
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: Sweetwater Creek Properties LLC c/o Jack Johnson
Parcel Number(s) : 12332-50-00063
Assessment Year: 2018 Petition Number: 188 . 2019
Date(s) of Hearing : 10/29/2019
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 $ 150 ,540 Z Land $ 1505540
® Improvements $ 1125365 ® Improvements $ 1125365
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 262N5 Total Value $ 2625905
This decision is based on our finding that:
The Appellant, Sweetwater Creek Properties, LLC, was not represented at the hearing on October 29 , 2019 .
The Assessor was not represented at the hearing.
The Appellant noted on the petition that the parcel was only 9,583 square feet and estimated the land value
at $47, 915 , The improvement value of $ 112,365 was not appealed, bringing the total estimated value to
$ 160 ,280 for the subject property.
The Board found the Appellant did not provide any additional evidence to support the above estimate of
value. -
Since the improvements were not contested , the Assessor provided three comparable sales using the land
residual method . The valuation of the land at $ 150,540 fell below the trend line analysis .
The Board found the Appellant did not provide clear, cogent or convincing evidence to overrule the
Assessor' s valuation.
Therefore the Board sustains the Assessor' s valuation for the land at $ 150, 540 and $ 112, 365 for the
improvements for a total of $262,905 for the subject property.
Page 2
Petition No. 186 . 2019 Parcel No. 12332-50-00062
Dated this 29t" day of October 2019
z 4;�� V
Deborah Reis, Chairperson's Signature Clerk's SignatVe
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