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Home My WebLink About06/30/2020 CERTIFICATE OF MAILING I , Becky Rogers, certify that on July 10, 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 : John Byerly P . O . Box 133 Belfair, WA 98528 Email : n /a Patti McLean Mason County Assessor 411 N . 5th Street Shelton , WA 95884 Email : PMcLean@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County l3oard of Equalization Property Owner : John Byerly Parcel Number(s) : 12331 -23 - 90120 Assessment Year : 2019 Petition Number : 60 . 2020 Date(s) of Hearing : 6/30/2020 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 $ 76 , 400 ® Land $ 76 , 400 ® Improvements $ 8 , 500 ® Improvements $ 81500 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 845900 Total Value $ 84, 900 This decision is based on our finding that : The hearing was held virtually via Zoom on June 30, 2020 . The Appellant, John Byerly, participated telephonically. The Assessor ' s Representative, IdaMae Jensen, was present. The Appellant provided evidence both written and oral of his estimate of value $36 , 090 for the land and $ 8 , 500 for the improvements for a total of $44, 590 for the subject property, claiming that the Assessor was in error by applying an overall method approach technique which the Appellant believed was inconsistent, flawed, and invalid. The Appellant also questioned the Assessor' s approach to determining the value of view property vs . property obstructed by trees . The Appellant also questions the difference in comparing adjacent property (Beard' s Cove development) with the subject property. The Assessor testified that the subject property was superior in size and view to the adjacent property (Beard' s Cove development) . The Assessor provided six comparable sales with an indicated value range of $ 81 , 175 to $ 112 , 325 . The assessed value of the subject property fell within that range at $ 84, 900 . The Board found the Appellant provided no clear, cogent, or convincing evidence to overrule the Assessor' s valuation. The Board sustains the value of the subject property at $ 76 , 400 land and $ 8 , 500 improvements for a total of $ 84,900 . Page 2 Petition No. 60 . 2020 Parcel No. 12331 -23-90120 Dated this 3Ot" 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 .lit n 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 140M47-7706 : Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : a Assessor • Petitioner • BOE File REV 64 0058 (5/25/2017) - MCBOE062019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on July 10, 202 % 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 . John Byerly P . O . Box 133 Belfair, WA 98528 Email : n / a Patti McLean Mason County Assessor 411 N . 5t" 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 IEgtialization Property Owner : John Byerly Parcel Number(s) : 12331 -23 -90121 Assessment Year : 2019 Petition Number : 61 . 2020 Date(s) of Hearing : 6/30/2020 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 $ 795975 ® Land $ 7%975 ® Improvements $ 3135320 ® Improvements $ 313 , 320 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 393 ,295 Total Value $ 393 ,295 This decision is based on our finding that : The hearing was held virtually via Zoom on June 30, 2020 . The Appellant, John Byerly, participated telephonically. The Assessor ' s Representative, IdaMae Jensen, was present . The Appellant provided evidence both written and oral of his estimate of value of $ 36, 090 for the land and $284, 800 for the improvements for a total of $ 320 , 890 , for the subject property claiming that the Assessor was in error by applying an overall method approach technique which the Appellant believed was inconsistent, flawed, and invalid . The Appellant also questioned the Assessor ' s approach to determining the value of view property vs . property obstructed by trees . The Appellant also questions the difference in comparing adjacent property (Beard' s Cove development) with the subject property. The Assessor testified that the subject property was superior in size and view to the adjacent property (Beard' s Cove development) . The Assessor provided five comparable sales as adjusted with an indicated value range from $ 409 , 070 to $460 , 991 . The assessed value of the subject property fell within that range at $393 ,295 . The Board found the Appellant provided no clear, cogent, or convincing evidence to overrule the Assessor' s valuation. The Board sustains the value of the subject property at $ 79, 975 for the land and $ 313 , 320 for the improvements for a total of $ 393 , 295 . Page 2 Petition No . 61 . 2020 Parcel No. 12331 -23- 90121 Dated this 30th 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 I400- 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 July 10, 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 . John Byerly P . O . Box 133 Belfair, WA 98528 Email : n/ a Patti McLean Mason County Assessor 411 N . 5t" Street Shelton , WA 95884 Email : PMcLeanC@co . mason . wa . us Wei Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : John Byerly Parcel Number(s) : 12331 -23 -90131 Assessment Year : 2019 Petition Number : 62 .2020 Date(s) of Hearing : 6/30/2020 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 $ 665085 ® Land $ 665085 ® Improvements $ 1095460 ® Improvements $ 1099460 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 1753545 Total Value $ 1755545 This decision is based on our finding that : The hearing was held virtually via Zoom on June 30 , 2020 . The Appellant, John Byerly, participated telephonically . The Assessor ' s Representative, IdaMae Jensen, was present . The Appellant provided evidence both written and oral of his estimate of value of $ 36 , 090 for the land and $ 97, 500 for the improvements for a total of $ 133 , 590 , for the subject property claiming that the Assessor was in error by applying an overall method approach technique which the Appellant believed was inconsistent, flawed, and invalid . The Appellant also questioned the Assessor' s approach to determining the value of view property vs . property obstructed by trees . The Appellant also questions the difference in comparing adjacent property (Beard' s Cove development) with the subject property . The Assessor testified that the site is currently assessed at $ 66, 085 , with a manufactured home at $ 96,460 , the garage at $4, 500 , and the septic system at $ 8 , 500 for a total assessed value of $ 175 , 545 for the 2020 tax year. The Assessor provided four comparable sales as adjusted with an indicated value range from $203 , 010 to $260, 540 . The assessed value of the subject property fell below the indicated market value at $ 175 , 545 . The Board found the Appellant provided no clear, cogent, or convincing evidence to overrule the Assessor ' s valuation. The Board sustains the value of the subject property at $ 66 , 085 for the land and $ 109 , 460 for the improvements for a total of $ 175 , 545 . Page 2 Petition No. 62.2020 Parcel No. 12331-23-90131 Dated this 30th 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 14OM47-7706 . 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 July 10, 2020, 1 personally emailed OR forwarded, bV United States mail , a true and correct copy of the attached Order of the Mason County Board of Equalization to the following . John Byerly P . O . Box 133 Belfair, WA 98528 Email : n/a Patti McLean Mason County Assessor 411 N . 5t" 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 : John Byerly Parcel Number(s) : 12331 -23 - 90012 Assessment Year : 2019 Petition Number : 63 .2020 Date(s) of Hearing : 6/30/2020 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 $ 445915 ® Land $ 44 , 915 ® Improvements $ 365150 ® Improvements $ 365150 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 813065 Total Value $ 81 ,065 This decision is based on our finding that : The hearing was held virtually via Zoom on June 30, 2020 . The Appellant, John Byerly, participated telephonically. The Assessor ' s Representative, IdaMae Jensen, was present . The Appellant provided evidence both written and oral of his estimate of value of $23 , 819 for the land and $ 36 , 150 for the improvements for a total of $ 59 , 969 , for the subject property claiming that the Assessor was in error by applying an overall method approach technique which the Appellant believed was inconsistent, flawed, and invalid . The Appellant also questioned the Assessor' s approach to determining the value of view property vs . property obstructed by trees . The Appellant also questions the difference in comparing adjacent property (Beard' s Cove development) with the subject property . The Assessor testified that the subject property was superior in size and view to the adjacent property (Beard' s Cove development) . The Assessor testified the manufactured home was considered personal property and carries its own personal property parcel number . The garage building, concrete flat work, front porch, rear decking, and utilities are attached to the real property and valued at $ 36, 150 for the 2020 tax year. Page 2 Petition No. 63.2020 Parcel No. 12331 -23-90012 The Assessor provided six comparable sales as adjusted with an indicated value range from $ 77 ,340 to $ 108 , 575 . The assessed value of the subject property fell within this range at $ 81 , 065 . The Board found the Appellant provided no clear, cogent, or convincing evidence to overrule the Assessor' s valuation. The Board sustains the value of the subject property at $ 44 , 915 for the land and $ 36 , 150 for the improvements for a total of $ 81 , 065 . Dated this 30th 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 (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 July 10, 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 : John Byerly P . O . Box 133 Belfair, WA 98528 Email : n/a Patti McLean Mason County Assessor 411 N . 5th 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 : John Byerly Parcel Number(s) : 12331 -23 - 90010 Assessment Year : 2019 Petition Number: 64 . 2020 Date(s) of Hearing : 6/30/2020 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 $ 51 , 000 ® Land $ 51 , 000 ® Improvements $ 14 , 730 ® Improvements $ 145730 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 65 , 730 Total Value $ 655730 This decision is based on our finding that : The hearing was held virtually via Zoom on June 30 , 2020 . The Appellant, John Byerly, participated telephonically. The Assessor ' s Representative, IdaMae Jensen, was present. The Appellant provided evidence both written and oral of his estimate of value of $ 36, 090 for the land and $ 14,730 for the improvements for a total of $ 50, 820 , for the subject property claiming that the Assessor was in error by applying an overall method approach technique which the Appellant believed was inconsistent, flawed, and invalid . The Appellant also questioned the Assessor ' s approach to determining the value of view property vs . property obstructed by trees. The Appellant also questions the difference in comparing adjacent property (Beard' s Cove development) with the subject property. The Assessor provided four comparable sales as adjusted with an indicated value range from $ 61 ,325 to $ 93 , 105 . The assessed value of the subject property fell 4t the lower end of the indicated value range at $ 65 ,730 . All comparable properties had reasonable view amenities to that of the subject property. The Board found the Appellant provided no clear, cogent, or convincing evidence to overrule the Assessor' s valuation. The Board sustains the value of the subject property at $ 51 ,000 for the land and $ 14 ,730 for the improvements for a total of $ 65 , 730 . Page 2 Petition No . 64 . 2020 Parcel No. 12331-23-90010 Dated this 3Or" 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 I40M47-7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor a Petitioner • BOE File REV 640058 (5/25/2017) - MCBOE062019