HomeMy WebLinkAbout07/28/2020 CFRT F CATE OF MA � L016
I , Becky Rogers, certify that on August 7, 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 :
William L . Hewitt
941 SE Arcadia
Shelton , WA 98584
Email : willhewitt20l6@hotmail . com
Patti McLean
Mason County Assessor
411 N . 5ch 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: William L. Hewitt
Parcel Number(s) : 32028 -22-00050
Assessment Year : 2019 Petition Number : 97 . 2020
Date(s) of Hearing : 7/28/2020
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 $ 381805 ® Land $ 385805
® Improvements $ 1895250 ® Improvements $ 1899250
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 2285065 Total Value $ 228 , 065
This decision is based on our finding that :
The hearing was held virtually via Zoom on Tuesday, July 28 , 2020 .
The Appellant, William Hewett, was not present. The Assessor was represented by IdaMae Jensen.
The Board reviewed the petition as well as the Appellant' s letter dated November 19, 2019 , and the
historical information regarding the subject property.
The Assessor testified the log home consists of 3 ,244 square feet of above- grade living area, and is
considered in average condition for its age . The Assessor noted that the home also carries $ 106,207
depreciation at the present time .
The Assessor provided four comparable sales, each sale a log home, with an indicated range of value at
$ 194, 114 to $252, 390 . The subject property fell within this range .
The Board found no clear, cogent, or convincing evidence to overrule the Assessor' s valuation.
Therefore, the Board sustains the assessed value of $ 38 , 805 for the land and $ 189 ,250 for the improvements
for a total of $228 , 065 ,
Page 2
Petition No. 97.2020 Parcel No. 32028 -22- 00050
Dated this 28t" 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
CERTIFICATE OF MAILING
I , Becky Rogers, certify that on August 7, 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 .
Nadine Stenger
2708 North Vassault ST
Tacoma , WA 98407
Email : stengehive@msn . com
Patti McLean
Mason County Assessor
411 N . 5th Street
Shelton , WA 95884
Email : PMcLean@co . mason . wa . us
T
r
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: Nadine Stenger
Parcel Number(s) : 2233644-70680
Assessment Year: 2019 Petition Number : 98 . 2020
Date(s) of Hearing : 7/28/2020
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 $ 29 , 025 ® Land $ 2% 025
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 295025 Total Value $ 295025
This decision is based on our finding that :
The hearing was held virtually via Zoom on Tuesday, July 28 , 2020 .
The Appellant, Nadine Stenger, was represented by Kirk Stenger who participated telephonically . The
Assessor was represented by IdaMae Jensen.
The Appellant indicated that the value of the property should be reduced based upon the fact that the
surrounding parcels are much larger and valued significantly lower, providing supporting illustrations . The
Appellant also noted that this property is a wetland, mudflat, and has no shellfish value .
The Assessor noted that with any other front-footage valuation, the more you have, the lower the dollar per
front feet . The subject contains 4504eet of tideland property. For this size, the general dollar-per4ront-
foot is assessed at $75 ff. However, since the subject property' s front-footage is greater than most, an
"excess" reduction equaling $ 50/per front-foot was applied .
The Assessor also noted that over the past five years the value of the subject property has increased 29%,
bringing the original $22, 500 value up to today ' s current assessed value of $ 29 , 025 .
The Board found no clear, cogent, or convincing evidence to overrule the Assessor ' s valuation.
Therefore, the Board sustains the value of the subject property at $29 ,025 .
Page 2
Petition No. 98 . 2020 Parcel No . 2233644-70680
Dated this 28t " 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 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
I , Becky Rogers, certify that on August 7, 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 .
Nadine Stenger
2708 North Vassault ST
Tacoma , WA 98407
Email : stengehive@msn . 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 : Nadine Stenger
Parcel Number(s) . 2233 &50 -00072
Assessment Year: 2019 Petition Number : 99 . 2020
Date(s) of Hearing : 7/28/2020
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 $ 1985735 ® Land $ 66 , 245
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 198 ,735 Total Value $ 665245
This decision is based on our finding that :
The hearing was held virtually via Zoom on Tuesday, July 28 , 2020 .
The Appellant, Nadine Stenger, was represented by Kirk Stenger who participated telephonically . The
Assessor was represented by IdaMae Jensen.
The Appellant submitted information concerning the surrounding parcels which were valued significantly
lower. A market analysis was provided to illustrate these values .
The Appellant also provided information from the Mason County Planning Department stating that the
property could be difficult to develop .
The Assessor testified the subject property is most likely unbuildable even though it is waterfront with a
view. Therefore, the Assessor suggested a reduction in value from $ 198 ,735 to $ 66,245 .
The Board agreed with the Assessor' s suggested value of $ 66,245 and therefore overrules the original
assessed value of $ 198 ,735 and sets the value of the subject property at $ 66,245 .
Page 2
Petition No . 99. 2020 Parcel No. 22336 - 50-00072
Dated this 28t" day of July 2020
(; 0� &ZO
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 1400-647-7706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution : • Assessor • Petitioner • BOE File
REV 640058 (5/25/2017) — MCBOE062019
UVIToF CA E of AAA L NG
I , Becky Rogers, certify that on August 7, 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 .
Dusty L . Watz
620 N 10th
Shelton , WA 98584
Email : dustyjx@hctc . com
Patti McLean
Mason County Assessor
411 N . 5th Street
Shelton , WA 95884
Email : PMcLean@co . mason . wa . us
fry
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: Dusty L . Watz
Parcel Number(s) : 32019 - 63 - 05003
Assessment Year: 2019 Petition Number : 103 . 2020
Date(s) of Hearing : 7/28/2020
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 $ 35 ,755 ® Land $ 35 ,755
® Improvements $ 6085120 ® Improvements $ 4015150
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 6435875 Total Value $ 436, 905
This decision is based on our finding that :
The Board held the hearing virtually via Zoom on Tuesday, July 28 , 2020
The Appellant, Dusty Watz, was not present. IdaMae Jensen, Assessor' s Representative, was present.
The Board reviewed the information submitted by the Appellant in which it was noted the house was not
completed.
The Assessor testified that upon the owner ' s request the house was reinspected on 12/9/2019 . Upon
inspection, the Assessor noted the home was only 80% complete . At that time the quality of the interior
was also corrected to a quality grade of Good .
The Assessor also provided an Assessment Roll Correction (not signed by the taxpayer) supporting a
recommended reduced value of $436, 905 .
The Board agreed with the Assessment Roll Correction value provided by the Assessor.
Therefore, the Board overrules the original value of $ 35 ,755 for the land, $ 608 , 120 for the improvements
for a total of $ 643 , 875 , and sets the value at $ 35 , 755 for the land and $401 , 150 for the improvements for a
total of $436, 905 for the subject property.
Page 2
Petition No. 103 . 2020 Parcel No . 32019- 63 -05003
Dated this 28th day of July 2020
(; 0� � GF6qw�
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 a Petitioner • BOE File
REV 64 0058 (5/25/2017) — MCBOE062019