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Home My WebLink About10/25/2018 CERTIFICATE OF MAILING I , Becky Rogers, certify that on November 2, 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 : Bruce Welch PO Box 293 Belfair, WA 98528 Email : n/a Melody Peterson Mason County Assessor 411 Na 5th Street Shelton , WA 98584 Email : Map@co . mason . wa . us Becky Rog rs, Clerk Mason County Board of Equalization Owolefr ofthe Mason County Board oii Property Owner: Bruce Welch Parcel Number(s) . 22228 -76-00090 Assessment Year: 2017 Petition Number: 151 . 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 $ 485905 ® Land $ 48 ,905 ® Improvements $ 1295185 ® Improvements $ 1295185 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 1785090 TOTAL $ 178 , 090 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, Bruce Welch, was not present. Tom Gibbons, Assessor' s Representative, was present at the hearing. The Board reviewed all the information presented by the Appellant included in the petition. In the petition, the Board noted that the Appellant indicated that the home had been remodeled or improved at a cost of $ 125 ,000 since it was purchased in 1991 , which value wise established the condition of the home as average/good. The Appellant also indicated that the improvements had been appraised by two realtor agencies with an appraised value of $ 10, 000 . However, there was no documentation provided to support this appraised value . The Assessor provided four comparable sales within a reasonable proximity to the subject property. The adjusted values of these comparable sales ranged from $ 192,297 to $234,414 . The assessed value of the subject property fell below this range at $ 178 , 090 indicating that the property was not over assessed. The Board found no clear, cogent and convincing evidence that the Assessor ' s valuation was in error. Page 2 Petition No. 151 .2018 Parcel No. 2222 &76-00090 Therefore, the Board sustains the improvement value at $ 129, 185 and the land value at $48 ,905 for a total of $ 178 , 090 . Dated this 25th day of October 52018 (2 Deborah Reis, Chairperson's Sigdature 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 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 640058 (2/16/12) CERTIFICATE OF MAILING I , Becky Rogers, certify that on November 2, 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 : Charles & Tina Hollis 9422 Taylor St E Edgewood, WA 98371 Email : rolandlickum@aol . com Melody Peterson Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : Map@co . mason . wa . us v Lzve4 Becky Rog s, Clerk Mason County Board of Equalization Oirdew ® � i Re Mason County Boall�d of Equalizatioill Property Owner : Charles & Tina Hollis Parcel Number(s) : 22132-50-00052 Assessment Year : 2017 Petition Number : 173 .2018 Having considered the evidence presented by the parties in this appeal, the Board hereby : ® sustains El overrules the determination of the assessor. Assessor' s True and Fair Value BOE True and Fair Value Determination ® Land $ 142,340 ® Land $ 142,340 ® Improvements $ 139500 ® Improvements $ 13 ,500 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 1559840 TOTAL $ 155 , 840 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 ) . Charles & Tina Hollis, Appellants, were not present. The Assessor was represented by IdaMae Jensen. The Board reviewed the petition and accompanying document submitted by the Appellant and noted that the Appellant estimated the land value at $ 80,000 and the improvement value at $25 ,000 for a total of $ 105 , 000 . No supporting documents were submitted with the petition to support these values . The Assessor provided five land comparable sales all within the vicinity of Spencer Lake . The sale dates ranged from 2013 — 2016 and the sale prices ranged from $ 135 , 000 to $ 188 ,400 . The assessed value of the subject land at $ 142, 340 for 50 front feet of waterfront fell within the trend line analysis of dollars per front feet. The Board found no clear, cogent or convincing evidence to overrule the Assessor' s valuation. Therefore, the Board sustains the value at $ 155 , 840 with the land value at $ 142,340 and the improvements value at $ 13 , 500 for the subject property . Page 2 Petition No. 173 . 2018 Parcel No. 22132-50-00052 Dated this 25th day of October , 2018 r � C17 Deborah Reis, Chairp gnature 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 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 November 2, 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 . Joe Salmen c/o Myrn Stewart PO Box 121 Matlock, WA 98560 Email : crkcrkfrm@live . com Melody Peterson Mason County Assessor 411 N . 5t" Street Shelton, WA 98584 Email : Map@co . mason . wa . us Becky Rog rs, Clerk Mason County Board of Equalization Order of t Re Mason County Board of Equa Rizafiorl Property Owner: Joe Salmeri / Myrn Stewart Parcel Number(s) : 62008 -40-00010 Assessment Year: 2017 Petition Number : 305 .2018 Having considered the evidence presented by the parties in this appeal, the Board hereby: ❑ sustains Z overrules the determination of the assessor. Assessor' s True and Fair Value BOE True and Fair Value Determination ® Land $ 12 % 860 ® Land $ 1295860 ® Improvements $ 46%900 ® Improvements $ 2725435 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 59%760 TOTAL $ 401295 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 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, Joe Salmeri & Myrn Stewart, was not present. The Assessor was not represented at the hearing. The Board reviewed the petition as submitted by the Appellant . The Board also reviewed the Assessment Roll Correction received on 10/25/2018 which was signed by both the Assessor and Petitioner. The home was incorrectly stated as complete during the 2017 added construction period. The Appellant has maintained a temporary Occupancy Permit since December 2017 (valid until 2018) . Therefore, a reduction in value is warranted . The Board sets the value of the subject property as agreed to on the signed Assessment Roll Correction at $402 ,295 , with the land value at $ 129 , 860 and the improvement value at $272,435 . Page 2 Petition No. 305 . 2018 Parcel No . 62008 40- 00010 Dated this 25th day of October , 2018 4/ - Deborah Reis, Chairperson's Signature Clerk's Signa e 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)