HomeMy WebLinkAbout06/23/2020 CERTIFICATE OF MAILING
I , Becky Rogers, certify that on July 2, 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 :
Piddock Reserve LLC
7219 56th Ave NE
Seattle, WA 98115
Email : edmuller@gmail . com
Patti McLean
Mason County Assessor
411 N . Sth Street
Shelton , WA 95884
Email : PMcLean@co . mason . wa . us
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : Piddock Reserve LLC
Parcel Number(s) : 22020-75 -90034
Assessment Year : 2019 Petition Number : 80 . 2020
Date(s) of Hearing : 6/23 /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 $ 206 , 045 ® Land $ 206,045
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 206 , 045 Total Value $ 206 , 045
This decision is based on our finding that:
The hearing was held virtually via Zoom on June 23 , 2020 ,
The Appellant, Piddock Reserve, LLC , was represented by Eric Muller. The Assessor was represented by
IdaMae Jensen .
The Appellant testified that geological hazard slides seriously impacted the subject property and noted the
southern tip of the property is unstable and has had multiple recent slides .
He indicated this was waterfront and view property. He purchased the property in 2018 and has no plans
for improvements as he wanted this property to be preserved as a green space .
The Assessor provided four comparable sales with an indicated range of $ 207, 580 - $268 , 955 . All four
comparable sales were waterfront and had geological hazards similar to the subject property.
The Board found no clear, cogent or convincing evidence to overrule the Assessor ' s valuation.
Therefore, the Board sustains the assessed value of $206, 045 for the subject property.
Page 2
Petition No. 80, 2020 Parcel No . 22020-75-90034
Dated this 23rd day of June 2020
all
Deborah Reis, Chairperson ' s Signature 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 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
CERTIFICATE OF MA � LIFIG
I , Becky Rogers, certify that on July 2 , 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 :
Thomas & Nancy M . Rahn
13412 21st Ave
Tacoma , WA 98444
Email : rahnnm@plu . edu
Patti McLean
Mason County Assessor
411 N . 5t" Street
Shelton , WA 95884
Email : PMcLeanC@co . mason . wa . us
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : Thomas & Nancy M . Rahn
Parcel Number(s) : 2222041 -00110
Assessment Year : 2019 Petition Number : 79 .2020
Date(s) of Hearing : 6/23 /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 $ 86, 625 ® Land $ 865625
® Improvements $ 14 , 160 ® Improvements $ 145160
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 1005785 Total Value $ 100 , 785
This decision is based on our finding that :
The hearing was held virtually via Zoom on June 23 , 2020 .
The Appellant, Thomas Rahn, was not present. The Assessor was represented by IdaMae Jensen.
The petitioner requested a reduction in the 2017 and 2018 assessment year, due to a conversation the
Appellant had with the Assessor ' s representative in 2019 , which resulted in a change to the current assessed
value of $ 186 , 330 .
During the course of the conversation, the Assessor' s representative agreed to reduce the value from
$ 186 ,330 to $ 100,785 ,
The Board determined that the current assessed value of $ 100,785 should be sustained for the assessment
year 2019 .
The Board suggests that the Appellant consider requesting a reconvene in seeking a reduction in value for
assessment years 2017 and 2018 .
Page 2
Petition No . 79 . 2020 Parcel No . 2222041A0110
Dated this 23rd day of June 2020
Deborah Reis, Chairperson ' s Signature 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 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 MY) users use the Washington Relay Service by calling 711 .
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (5/25/2017) - MCBOE062019