HomeMy WebLinkAbout07/30/2020 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 :
Suzanne Britsch
4708 s King Arthur Ct .
Green Valley, AZ 85622
Email : suzanne@britschfamily . com
Patti McLean
Mason County Assessor
411 N . 5th Street
Shelton, WA 95884
Email : PMeLean@co . mason . wa . us
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Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : Suzanne Britsch
Parcel Number(s) . 32104- 55 -00018
Assessment Year: 2019 Petition Number: 139 . 2020
Date(s) of Hearing : 7/30/2020
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 $ 509225 Land $ 505225
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 50 ,225 Total Value $ 505225
This decision is based on our finding that :
The hearing was held virtually via Zoom on Thursday, July 30, 2020 .
The Appellant, Suzanne Britsch, was not present. IdaMae Jensen, Assessor' s Representative was present.
The Appellant on the petition estimated that the true and fair value of the subject property should be
$28 , 000 . However, the Appellant provided no evidence to support this estimate . The Appellant indicated
that other golf front lots within the same vicinity had sold from a low of $ 6 , 500 to a high of $25 , 000 .
The Assessor ' s representative testified that the subject property consists of . 35 acres located along the
fairway within the Alderbrook Golf & Yacht Club in Union. The property was purchased by the present
owner in July 2015 for $25 , 000 .
The Assessor ' s representative provided a sales grid listing properties within the Alderbrook Golf area
indicating a value range of $ 36,930 to $ 66,465 . The subject value 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 $50,225 for the subject property .
Page 2
Petition No. 139. 2020 Parcel No. 32104- 55- 00018
Dated this 30t" 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 :
Johnson Hood Canal LLC
3889 Southshore Blvd .
Lake Oswego, OR 97035
Email : rjohnson@tygcrp . com
Patti McLean
Mason County Assessor
411 N . 5t" Street
Shelton , WA 95884
Email : PMcLean@co . mason . wa . us
7
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : Johnson Hood Canal LLC
Parcel Number(s) : 32235 -32- 00050
Assessment Year : 2019 Petition Number : 142 . 2020
Date(s) of Hearing : 7/30/2020
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 $ 496 , 130 ® Land $ 4965130
Improvements $ 3015775 ® Improvements $ 3015775
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 797 , 905 Total Value $ 7979905
This decision is based on our finding that :
The hearing was held virtually via Zoom on Thursday, July 30 , 2020 .
The Appellant, Johnson Hood Canal, LLC , was represented by Richard Johnson . The Assessor was
represented by IdaMae Jensen.
The Appellant testified that there was a 38 % increase in three years for the subject property and no
improvements had been made .
The Appellant also testified the land value was overstated because there was no access to the upland
improvements and only one acre of the 4 . 18 acres was useable .
The Appellant disagreed with the Assessor ' s comparable sales as their location was too distant to the
subject property. The Appellant did submit two comparable sales as listed on Zillow, which were located
within the immediate neighborhood of the subject property.
The Assessor testified there was both a main residence and a secondary residence on the subject property,
contributing to the assessed value .
The Assessor provided a sales grid with five comparable sales all waterfront properties with dual
residences . The comparable sales had an adjusted value range of $ 841 ,482 to $ 1 ,011 , 810 . The value of the
subject property fell just below this range .
The Board did not consider the comparable sales published on Zillow, as submitted by the Appellant , due to
their lack of similar attributes in comparison to the subject property.
The Board found no clear, cogent, and convincing evidence to overrule the Assessor' s valuation.
Page 2
Petition No. 142 .2020 Parcel No. 32235-32-00050
Therefore, the Board sustains the value of the land at $496 , 13 0 and the value of the improvements at
$ 301 , 755 for a total of $ 797, 905 for the subject property .
Dated this 30t" 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