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Home My WebLink About07/07/2020 CERTIFICATE OF MAILING I , Becky Rogers, certify that on July 17, 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 . Robert & Virginia Stone 2917 E Brockdale Rd Shelton , WA 98584 Email : sheltie02@centurylink . net Patti McLean Mason County Assessor 411 N . 51h Street Shelton , WA 95884 Email : PMcLean@co . mason . wa . us Al Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Robert & Virginia Stone Parcel Number(s) : 3200642 -90110 Assessment Year: 2019 Petition Number: 57 . 2020 Date(s) of Hearing : 7/7/2020 Having considered the evidence presented by the parties in this appeal, the Board hereby : ® sustains F overrules the determination of the assessor. Assessor' s True and Fair Value BOE True and Fair Value Determination ® Land $ 471310 ® Land $ 47, 310 ® Improvements $ 8405 ® Improvements $ 845005 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 1315315 Total Value $ 131 , 315 This decision is based on our finding that : This hearing was held virtually via Zoom on Tuesday, July 7, 2020 . Robert Stone, Appellant, participated telephonically . IdaMae Jensen, Assessor ' s Representative was present. The Appellant testified that he had made no improvements over the past two years and was appealing because of the increase in value over the previous year. The Assessor' s Representative testified that the home was a manufactured home constructed of average quality materials and appeared to be in average condition. The Assessor' s Representative also testified that the land was appraised at $47,310 and the manufactured home at $70 , 515 , the well and septic system at $ 13 , 500 for a total property value of $ 131 ,315 . The manufactured home had also been depreciated at 26% due to aging components . The Assessor presented a grid with five similar manufactured home sales . The indicated values as adjusted ranged from $ 145 ,768 to $213 ,064 . The subject property assessed at $ 131 ,315 fell below the lower end of the indicated value range . The Board did not find clear, cogent, or convincing evidence to overrule the assessed value of the subject property. Therefore, the Board sustains the assessed value of land at $ 47 , 310 , improvements $ 84 , 005 for a total of $ 131 , 315 for the subject property. Page 2 Petition No. 57.2020 Parcel No. 3200642-90110 Dated this 7th day of July 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 17, 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 . Olympic Air, Inc 1661 W Shelton Valley Road Shelton , WA 98584 Email : curt@olyair . com 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 : Olympic Air, Inc Parcel Number(s) . 9999940-01933 Assessment Year : 2019 Petition Number : 169 .2020 Date(s) of Hearing * 7/7/2020 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 $ ❑ Land $ ® Improvements $ 3431680 ® Improvements $ 343 , 680 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 34300 Total Value $ 34300 This decision is based on our finding that : This hearing was held virtually via Zoom on July 7 , 2020 . The Appellant, Olympic Air, Inc . was present via telephone by Curt Cousins . IdaMae Jensen, Assessor ' s Representative, was present. The Assessor was represented by IdaMae Jensen. The Appellant testified that his appeal was based upon a 73 % increase in assessed value in one year . The Appellant provided no other evidence to support his appeal . He also testified that half of the hangar is a rental . The Assessor testified that the property was physically inspected as of January 1 , 2019 . During this recent valuation six-year-old values were updated to the current cost tables , that along with a rising market, contributed to the increase in the subject' s market value. The Assessor ' s representative further testified the subject property ' s value was based on the Marshall & Swift handbook, utilizing the cost approach. The Assessor' s representative testified that the new replacement cost for the hangar is $255 ,271 , less 25 % depreciation of $ 63 , 981 , leaves the value of the hangar under appeal at $ 191 ,455 for the 2020 tax year. The new office building replacement cost is $ 186 , 997, less 20% depreciation of $ 37,400 leaving the value under appeal at $ 149 , 597 for the 2020 tax year. Page 2 Petition No. 169.2020 Parcel No. 9999940-01933 Additionally, a 480 square foot carport constructed of fair quality materials has a depreciated value of $2,63 0 . Combined, the total value of the improvements for the subject property totals $ 343 , 680 . Therefore, the Board sustains the assessed value of the subject property at $ 343 , 680 . Dated this 7th day of July 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 \AA L NG I , Becky Rogers, certify that on July 17 , 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 : Curtis & Nancy Cousins 1661 W Shelton Valley Road Shelton , WA 98584 Email : curt@olyair . com Patti McLean Mason County Assessor 411 N . 5tr, Street Shelton , WA 95884 Email : PMcLean@co . mason . wa . us t Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Curtis & Nancy Cousins Parcel Number(s) : 999994 0 -01949 Assessment Year : 2019 Petition Number : 170 . 2020 Date(s) of Hearing : 7n/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 $ ❑ Land $ ® Improvements $ 33 ,220 ® Improvements $ 33 ,220 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 335220 Total Value $ 33 ,220 This decision is based on our finding that : This hearing was held virtually via Zoom on July 7 , 2020 . The Appellant, Curtis Cousins was present via telephone . The Assessor was represented by IdaMae Jensen, The Appellant testified that his appeal was based upon a 59% increase in assessed value in one year. The Appellant provided no other evidence to support his appeal . The Assessor testified that the property was physically inspected as of January 1 , 2019 . During this recent valuation the six-year-old values were updated to the current cost tables, that along with a rising market, contributed to an increase in the subject' s market value. The Assessor' s representative further testified the subject property ' s value was based on the Marshall & Swift handbook. The 1 ,350 square foot hangar was valued utilizing this cost approach. The Assessor' s representative testified that the two comparable sales provided by the Appellant could not be verified as an arm' s length sale . The replacement cost of the subject' s improvement was $44,294 with a 25 % depreciation. Therefore, the Assessor assessed the property at $33 ,220 for the 2020 tax year. Therefore, the Board sustains the assessed value of $ 33 ,220 for the improvements on the subject property. Page 2 Petition No . 170. 2020 Parcel No. 99999- 10- 01949 Dated this V11 day of July 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 CERT F CAT1 E OF MAILING I , Becky Rogers, certify that on July 17 , 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 : Curtis & Nancy Cousins 1661 W Shelton Valley Road Shelton , WA 98584 Email : curt@olyair . com Patti McLean Mason County Assessor 411 N . 5th Street Shelton , WA 95884 Email : PMcLean@co . mason . wa . us c Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : Curtis & Nancy Cousins Parcel Number(s) : 999994 0-01951 Assessment Year : 2019 Petition Number : 171 . 2020 Date(s) of Hearing. 7/7/2020 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 $ ❑ Land $ ® Improvements $ 24 , 240 ® Improvements $ 24 , 240 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 24 , 240 Total Value $ 24 , 240 This decision is based on our finding that: This hearing was held virtually via Zoom on July 7, 2020 . Curt Cousins, Appellant, was in attendance via telephone. IdaMae Jensen, Assessor ' s Representative , was present. The Appellant testified that his appeal was based upon a 59% increase in assessed value in one year. The Appellant provided no other evidence to support his appeal . The Assessor testified that the property was physically inspected as of January 1 , 2019 . During this recent valuation the six-year-old values were updated to the current cost tables, that coupled with a rising market, contributed to the increase in the subject' s market value . The Assessor' s representative further testified the value of the subject property was based on the Marshall & Swift handbook. The 907 square foot hangar was valued utilizing this cost approach. The Assessor ' s representative testified that the two comparable sales provided by the Appellant could not be verified as arm' s length sales . The replacement cost of the improvements was $ 32,317 with a 25 % depreciation of $ 8 , 079 . Therefore, the Assessor assessed the property at $24,240 for the 2020 tax year. Therefore, the Board sustains the assessed value of $24,240 for the improvements on the subject property. Page 2 Petition No. 171 . 2020 Parcel No. 9999940-01951 Dated this 7th day of July 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