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Home My WebLink About08/25/2020 CERTIFICATE OF MAILING I, Becky Rogers, certify that on September 18, 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: Brandon Siemssen 701 E Gosser Rd Shelton, WA 98584 Email: woody2436@gmail.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: Brandon Siemssen Parcel Number(s): 32001-22-90030 Assessment Year: 2019 Petition Number: 111.2020 Date(s) of Hearing: 8/25/2020 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 $ 62,040 ® Land $ 62,040 ® Improvements $ 431,425 ® Improvements $ 431,425 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 493,465 Total Value $ 493,465 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Tuesday, August 25, 2020. The Appellant, Brandon Siemssen, was in attendance. IdaMae Jensen, Assessor's Representative, was also in attendance. The Appellant questioned the methodology used by the Assessor in providing support for the four comparable sales included in the sales grid. The Appellant also provided a fee appraisal dated eleven months after the assessment date of January 1, 2019. While the Appellant questioned the Assessor's data, the Board found that the Appellant did not provide any clear, cogent, or convincing evidence to overrule the assessed value of the subject property. The Assessor submitted a sales grid which included the fee appraisal's comparable sales #1 and#3. All comparable sales were adjusted up to the subject's assessment date of January 1, 2019. As adjusted, both the Appellant and the Assessor sales grid support the subject's current assessment of$493,465. As part of the six-year physical appraisal cycle, the Assessor testified that a re-valuation of the property occurred in 2019, hence the change in value. The Board sustains the Assessor's valuation of$62,040 for the land and $431,425 for improvements for a total assessed value of$493,465. Page 2 Petition No. 111.2020 Parcel No.32001-22-90030 Dated this 25th day of August 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 September 18, 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 & Donna Fugere PO Box 287 Grapeview, WA 98546 Email: cfugere@msn.com 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: Curtis &Donna Fugere Parcel Number(s): 12108-78-90061 Assessment Year: 2019 Petition Number: 112.2020 Date(s) of Hearing: 8/25/2020 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 $ 184,450 ® Land $ 184,450 ® Improvements $ 577,885 ® Improvements $ 577,885 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 762,335 Total Value $ 762,335 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Tuesday, August 25, 2020. Curtis &Donna Fugere, Appellants, was present telephonically. The Assessor was represented by IdaMae Jensen. The Appellant testified the subject property was valued more than his neighbor's property. The Appellant also testified he did not own the tidelands that they were owned by Washington State Dept. of Natural Resources (DNR). The Appellant also testified that the current activity on the tidelands impacted the value of his property. The Appellant testified that the property had been decremented 20%based upon slide conditions on the subject property The Assessor testified that both the subject property and the neighboring property were both assessed as high bank. Therefore the land value was assessed as per acre as opposed to front feet. The Assessor also testified that the tidelands were owned by DNR and did not influence the value of the subject property. The Assessor also submitted four comparable sales with indicated values ranging from $680,112 to $814,304. 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 the subject property at$184,450 for the land and $577,885 for improvements for a total of$762,335. Page 2 Petition No. 112.2020 Parcel No. 12108-78-90061 Dated this 25th day of August 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 September 18, 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: Richard Boyle 61 SE Skookum View Dr Shelton, WA 98584 Email: richandboyle45@gmail.com 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: Richard Boyle Parcel Number(s): 32024-54-02015 Assessment Year: 2019 Petition Number: 113.2020 Date(s) of Hearing: 8/25/2020 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 $ 150,950 ® Land $ 150,950 ® Improvements $ 172,460 ® Improvements $ 172,460 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 323,410 Total Value $ 323,410 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Tuesday, August 25, 2020. The Appellant Richard Boyle, was not present. The Assessor's Representative IdaMae Jensen was in attendance. The Appellant submitted a petition listing the attributes of the subject property, estimating the true and fair value of the land at $115,000 and the improvements at $130,000 for a total of$245,000. The Assessor provided a sales grid of four comparable sales located within the subject's immediate neighborhood with comparable sales 1 and 3 having the same waterfront and tideland characteristics as that of the subject. The indicated values of these two comparable sales, as adjusted, totaled $378,946 and $349,932 respectively. The value of the subject property fell below this range. The Board found the Appellant did not provide clear, cogent, or convincing evidence to overrule the Assessor's valuation. Therefore, the Board sustains the total assessed value of the subject property at $323,410. Pagc 2 Petition No.113.2020 Parcel No.32024-54-02015 Dated this 25th day of August 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