HomeMy WebLinkAbout07/29/2020 CERTIFICATE OF MAILING
I, Becky Rogers, certify that on July 31, 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:
Andries & Rachel zijlstra
1015 Villa Place
Nashville, TN 37212
Email: anDrieszijlstra@me.com
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: Andries &Rachel Zijlstra
Parcel Number(s): 31917-75-90011
Assessment Year: 2019 Petition Number: 133.2020
Date(s) of Hearing: 7/29/2020
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 $ 185,050 ® Land $ 185,050
® Improvements $ 324,490 ® Improvements $ 324,490
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 509,540 Total Value $ 509,540
This decision is based on our finding that:
The hearing was held virtually via Zoom on Wednesday, July 29, 2020.
The Appellant, Andries & Rachel Zijlstra, were present. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant testified the Assessor's value was overstated. They provided four comparable sales to
support their estimate of true and fair value of$456,000 for the subject property.
The Appellant also testified the subject property had limited development and was in a wetland. They also
testified the property was purchased in August 2019 for$456,000 and considered it an arm's length
transaction.
The Assessor provided four comparable sales with an adjusted value range of$468,663 to $939,675. The
subject property was at the lower end of the range.
The Assessor testified three of the Appellant's comparable sales were not considered comparable. One sale
was after the January 1, 2019 assessment date, one sale was by tax deed and did not include waterfront, and
one sale had less waterfront than the subject property and a larger buildable area across the street.
The Assessor testified the subject property is zoned R5 and, as allowed, is developed with one dwelling
unit.
The Board found the Appellant did not provide clear, cogent, or convincing evidence that the assessed value
was in error.
Page 2
Petition No. 133.2020 Parcel No. 31917-75-90011
Therefore, the Board sustains the assessed value of the subject property at $ 185 , 050 for the land and
$324 ,490 for the improvements for a total of $ 509 , 540 ,
Dated this 29t" day of July 2020
Kevin Fra eUerger, PhD, Chairiferso ' Signature Clerk' s Signaturef
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 • Petitioner • BOE File
REV 64 0058 (52512017) - MCBOE062019