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Home My WebLink About07/12/2016 CERTIFICATE OF MAILING I, Becky Rogers, certify that on July 15, 2016, 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: Charles E & Ruth E Pratt PO Box 580 Belfair, WA 98528 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: Pratt, Charles E&Ruth E Parcel Number(s): 22302-24-90081 Assessment Year: 2015 Petition Number: 260.2016 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 $ 25,360 ® Land $ 15,650 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 25,360 TOTAL $ 15,650 This decision is based on our fording 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 defused by statute (RCW 84.40.030) and the Washington Administrative Code (WAC 458-12-301). The property owners, Charles &Ruth Pratt, were present at the hearing. The Assessor was represented by Bruce Martin. The Board reviewed the evidence submitted by the appellant, which consisted primarily of photographs delineating wetland areas. In the opinion of the Board,the negative impact of wetlands is significant and should be adjusted at 25% instead of 15% as recommended by the Assessor. The Assessor provided eight comparable sales which the Board reviewed in the Trend Line Analysis. Therefore,the Board overrules the adjusted assessed value as set by the Assessor and sets the subject parcel's land value at$15,650. Page 2 Petition No.260.2016 Parcel No.22302-24-90081 Dated this 12th day of July ,2016 R.A. cKibbin,Chairperson's Signature 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)534-1400. Distribution: • Assessor •Petitioner • BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I, Becky Rogers, certify that on July 15, 2016, 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: Charles E & Ruth E Pratt PO Box 580 Belfair, WA 98528 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: Pratt, Charles E &Ruth E Parcel Number(s): 22302-24-90082 Assessment Year: 2015 Petition Number: 261.2016 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 $ 25,360 ® Land $ 15,650 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 25,360 TOTAL $ 15,650 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 458-12-301). The taxpayers, Charles &Ruth Pratt, were in attendance at the hearing. Bruce Martin present to represent the Assessor. The Board reviewed the evidence submitted by the appellant,which consisted primarily of photographs delineating wetland areas. In the opinion of the Board, the negative impact of wetlands is significant and should be adjusted at 25% instead of 15% as recommended by the Assessor. The Assessor provided eight comparable sales which the Board reviewed in the Trend Line Analysis. Therefore,the Board overrules the adjusted assessed value as set by the Assessor and sets the subject parcel's land value at$15,650. Page 2 Petition No. 261.2016 Parcel No.22302-24-90082 Dated this 12' day of July ,2016 R.A. I(ibbin,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 fonnat for the visually impaired,please call(360)705- 6715. Teletype(TTY)users,please call(360)705-6718. For tax assistance,call(360)534-1400. Distribution: • Assessor •Petitioner • BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I, Becky Rogers, certify that on July 15, 2016, 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: Charles E & Ruth E Pratt PO Box 580 Belfair, WA 98528 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: Pratt, Charles E&Ruth E Parcel Number(s): 22302-24-90083 Assessment Year: 2015 Petition Number: 262.2016 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 $ 53,880 ® Land $ 35,842 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 53,880 TOTAL $ 35,842 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 458-12-301). Charles &Ruth Pratt, property owners, were present at the hearing. The Assessor was represented by Bruce Martin. The Board reviewed the evidence submitted by the appellant, which consisted primarily of photographs delineating wetland areas. In the opinion of the Board, the negative impact of wetlands is significant and should be adjusted at 25%instead of 15% as recommended by the Assessor. The Assessor provided eight comparable sales which the Board reviewed in the Trend Line Analysis. Therefore, the Board overrules the adjusted assessed value as set by the Assessor and sets the subject parcel's land value at $35,842. Page 2 Petition No.262.2016 Parcel No.22302-24-90083 Dated this 12t' day of July , 2016 A` �zti�i R.A. cKibbin,Chairperson's 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) 534-1400. Distribution: •Assessor •Petitioner • BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I, Becky Rogers, certify that on July 15, 2016, 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: Charles E & Ruth E Pratt PO Box 580 Belfair, WA 98528 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: Pratt, Charles E&Ruth E Parcel Number(s): 22302-75-00070 Assessment Year: 2015 Petition Number: 263.2016 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 $ 59,875 ® Land $ 47,828 ® Improvements $ 204,385 ® Improvements $ 165,248 ❑Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑Personal Property $ TOTAL $ 264,170 TOTAL $ 213,076 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 458-12-301). The Appellants, Charles &Ruth Pratt, were present at the hearing. The Assessor was represented by Bruce Martin. The Board considered three primary factors in the recommendation. A) The documentation submitted by the Assessor's office indicated that the residence is only 80%complete. This level of completion was not reflected in the assessed value submitted by the Assessor's office. The Assessor used 100% completion in their assessment. This error resulted in a$38,177 over assessment, in the Board's opinion. B) The documentation submitted by the Assessor's office indicated that only three acres of the 7.6 acre parcel were "useable." Therefore,the Board discounted the assessed value of the land by 20%,resulting in a recommendation of a market value of$47,828. C) The documentation submitted by the Assessor (photographs)indicated that no porch was present on the dwelling which was confirmed by the Appellant under oath. The Board adjusted the value of the non-existing 192 sq. ft. porch by$5.00 sq. ft. equaling $960. ',I Page 2 Petition No.263.2016 Parcel No.22302-75-00070 Dated this 12d' day of July , 2016 R.A.ribbin,Chairperson's Signature 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 fonnat for the visually impaired,please call(360)705- 6715. Teletype(TTY)users,please call(360)705-6718. For tax assistance,call(360)534-1400. Distribution: • Assessor •Petitioner •BOE File REV 64 0058 (2/16/12)