HomeMy WebLinkAbout06/09/2020 CERTIFICATE OF MAILING
I , Becky Rogers, certify that on June 12, 2020, 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 ,
Brian Sanders
20 E 2nd Street
Union, WA 98592
Email : brimagizz@yahoo . com
Patti McLean
Mason County Assessor
411 N . 5t" Street
Shelton , WA 95884
Email : PMcLeanC@co . mason . wa . us
Becky Rog rs, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : Brian Sanders
Parcel Number(s) : 32232 - 50 - 07008
Assessment Year : 2019 Petition Number : 159 . 2020
Date (s) of Hearing : 6/9/2020
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 $ 975125 ® Land $ 973125
® Improvements $ $ 995130 ® Improvements $ $ 88 , 540
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 1969255 Total Value $ 1855665
This decision is based on our finding that :
The Board conducted the hearing virtually via Zoom by all participants .
The Appellant was represented by Brian Sanders . The Assessor was represented by IdaMae Jensen .
The Board reviewed the petition submitted by the Appellant in which the Appellant suggested that the value
of the property should be $ 165 , 830 due to the fact the roof was in disrepair and other deferred maintenance
was needed . He testified that the estimate for a roof repair was $ 9 , 714 .
The Appellant did not provide any evidence to overrule the assessed value ; however, there was a
preponderance of the evidence that a major roof repair was needed, and the board took that into
consideration.
The Assessor provided an Assessment Roll Correction maintaining the value of the land at $ 97 , 125 and
reducing the value of the improvements to $ 88 , 540 for a total of $ 185 , 665 .
The Board set the value of the subject property at $ 97 , 125 for the land and $ 88 , 540 for the improvements
for a total of $ 185050
Page 2
Petition No . 159.2020 Parcel No. 32232 -50- 07008
Dated this 9 `h clay of June 2020
Deborah Reis. Ch "rpeison's S*atuff Clerk's Sign4lire
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/fornis.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 14OM47-7706 .
Teletype (TTI) users use the Washington Relay Service by calling 711 .
Distribution : • Assessor • Petitioner • BOE Pile
REV 64 0058 (5/2512017) — MCBOE062019
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CERTIFICATE OF MAILING
I , Becky Rogers, certify that on June 12 , 2020, 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 :
Lita Faye Johnson
434 E Pointes Dr E
Shelton , WA 98584
Email : lita@litafjohnson . com
Patti McLean
Mason County Assessor
411 N . 5t" Street
Shelton , WA 95884
Email : PMcLean@co . mason . wa . us
Becky Rog6Ws, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : Lita Faye Johnson
Parcel Number(s) : 12119 - 53 - 00024
Assessment Year : 2019 Petition Number : 71 . 2020
Date(s) of Hearing : 6/9/2020
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 $ 225000 ® Land $ 223000
® Improvements $ 383 , 110 ® Improvements $ 333 , 000
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 405 , 110 Total Value $ 3555000
This decision is based on our finding that :
The Board conducted the hearing virtually via Zoom by all participants .
The Appellant was represented by Lita Johnson . IdaMae Jensen, Assessor ' s Representative , attended the
meeting .
The Appellant testified that the property was purchased in February 2018 at a purchase price of $ 346 , 000 .
The Appellant testified this was an arm ' s length agreement . The sale was between a willing and unobligated
buyer and seller . The Appellant provided four comparable sales with a value range of $ 305 , 000 to
$ 385 , 000 . The date of all four sales was 2019 .
The Appellant also provided a fee appraisal valuing the property at $ 346 , 000 , at time of purchase in
February 2018 .
The Assessor provided a sales grid .
The Board accepted the purchase price of $ 346 , 000 as the value of the property, adjusting for appreciation,
and set the value of the subject property at $ 22 , 000 for the land and $ 333 , 000 for improvements for a total
of $ 355 , 000 .
Therefore , the Board overrules the assessed value of the subject property setting the land value at $ 22 , 000
and the improvements value at $ 333 , 000 for a total of $ 355 , 000 .
Page 2
Parcel No. 12119-53-00024
Petition No . 71 . 2020
Dated this 9th day of June 2020
Deborah Rey , Chanpeiso ' . igli< tin-e Clerk's SignatmvQ
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
fonns 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 Kelay Service by calling 711 . EOE File
Distribution: • Assessor Petitioner
REV 64 0058 (5/25/2017) — MCBOE062019
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CERTIFICATE OF MAILING
I , Becky Rogers, certify that on June 12, 2020, 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 .
Harpt & Julie Gill
401 SE Allen Rd
Shelton , WA 98584
Email : n /a
Patti McLean
Mason County Assessor
411 N . 5t" Street
Shelton , WA 95884
Email : PMcLean@co . mason . wa . us
Becky Rol rs, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : Harjit & Julie Gill
Parcel Number(s) : 31911 -22 - 90090
Assessment Year : 2019 Petition Number : 73 . 2020
Date(s) of Hearing : 6/9/2020
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 $ 345805 ® Land $ 355000
® Improvements $ 2835585 ® Improvements $ 2495717
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 318 , 390 Total Value $ 2849717
This decision is based on our finding that :
The Board conducted the hearing virtually via Zoom by all participants .
The Appellant was represented by Harjit Gill . The Assessor was represented by IdaMae Jensen,
The Appellant provided the evidence that the property was purchased as an arm ' s length transaction for
$ 260 , 000 in November 2018 .
The fee appraisal submitted by the Appellant indicated that the property be valued at $270 , 000 .
The Board determined the Appellant provided clear, cogent and convincing evidence to overrule the
assessed value .
The Board determined that the fee appraisal valued at $ 270 , 000 plus the improvements made by the
Appellant to date were used to determine the true value of the property at $ 284 , 717 .
The Board accepted the Appellant ' s value for the land at $ 35 , 000 and the improvements at $249 , 717 and
overruled the assessor ' s valuation and set the total value for the subject property at $284 , 717 .
Page 2
Petition No . 73 . 2020 Parcel No. 31911-22-90090
Dated this 91h day of June 2020
Deborah Reis, Ch erson's Sign hire Clerk'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 older. 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=6474706.
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution: e Assessor • Petitioner • BOE File
REV 64 0058 (5/250M] 7) - MCBOE062019
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