HomeMy WebLinkAbout09/01/2020 CERT F CATE CAT OF �\fiA L FIG
I , Becky Rogers, certify that on September 18, 2020, 1 personally emailed OR forwarded, A
United States mail , a true and correct copy of the attached Order of the Mason County Board
of Equalization to the following :
Kathryn M . & George R . Cox
531 Cox ® r
Coupeville, WA 982394401
Email : cxgeokat@yahoo . 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 : Kathryn M . & George R. Cox
Parcel Number(s) : 3201 &51 - 00061
Assessment Year : 2019 Petition Number: 118 . 2020
Date(s) of Hearing . 9/ l /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 $ 177 , 560 ® Land $ 1775560
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 1777560 Total Value $ 177 , 560
This decision is based on our finding that :
The hearing was held virtually via Zoom on Tuesday, September 1 , 2020 .
The Appellant, Kathryn & George Cox, were not in attendance . The Assessor was represented by IdaMae
Jensen.
The Appellants indicated on their petition that there was a stream/culvert which inhibited the subject
property' s use as a residential site . However, no documentation was presented to support this .
The Appellant also noted that a 1976 Assessor ' s memo noted that the property was recreational.
The Assessor ' s representative testified that the Mason County Planning Department indicated that with
today' s technology this property would qualify as buildable . A variance would most likely be required for
development, including a 35 ' setback from the shoreline .
The Assessor also noted that a physical inspection was conducted in 2019, leading to the change in value .
Also the assessed value of the subject property was equalized within the neighborhood .
Therefore , the Board sustains the assessed value of the subject property at $ 177, 560 .
Page 2
Petition No . 118 .2020 Parcel No . 32016- 5140061
Dated this 1st day of September 2020
,aw
Deborah Reis, Chairperson ' s Signature Clerk' s Sig re
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 (5/25/2017) — MCBOE062019
CE ° IT HCATF 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 :
Benjamin & Courtney Auseth
1300 E Malaney Creek Rd
Shelton , WA 98584
Email : blauseth@gmail . com
Patti McLean
Mason County Assessor
411 N . 5t" Street
Shelton , WA 95884
Email : PMcLean@co . mason . wa . us
r �
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : Benjamin & Courtney Auseth
Parcel Number(s) : 22006-32- 50012
Assessment Year : 2019 Petition Number : 119 .2020
Date(s) of Hearing : 9/ 1 /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 $ 57 ,485 ® Land $ 575485
® Improvements $ 5209650 ® Improvements $ 4699050
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 578 , 135 Total Value $ 5265535
This decision is based on our finding that:
The hearing was held virtually via Zoom on Tuesday, September 1 , 2020 .
The Appellants , Benjamin & Courtney Auseth, were not present. The Assessor was represented by IdaMae
Jensen .
The Appellant provided two comparable sales, both recently sold neighboring properties, which sold for
$416 , 560 and $ 342, 122, respectively. The Appellant questioned the assessment of the subject property
based upon these two comparable sales .
The Assessor submitted an assessment roll correction suggesting that the value of the subject property be
reduced from $ 520 ,650 for the improvements to $469, 050, and sustained the land value at $47,485 for a
total of $526 , 535 , The suggested value was based upon a reduction in quality for the improvements .
The Assessor provided a sales grid which included the two Appellant' s comparable sales , as well as three
additional comparable sales . All sales as adjusted ranged from $479, 038 to $ 643 , 558 . The suggested
assessed value of the subject property fell within this range.
Therefore, the Board sets the value of the subject property at $ 57 ,485 for the land and $469 , 050 for the
improvements for a total of $ 526, 535 .
Page 2
Petition No . 119 . 2020 Parcel No . 22006 -32- 50012
Dated this 15t day of September 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
CEOIT � F � CATE OF VIA OL0V CH
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 .
Pat & Kerin Lewis
982 W Lost Lake Rd
Shelton , WA 98584
Email : kerinlee@icloud . 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 : Pat & Kerin Lewis
Parcel Number(s) . 41906 -32- 00030
Assessment Year : 2019 Petition Number : 122 . 2020
Date(s) of Hearing: 9/ l /2020
Having considered the evidence presented by the parties in this appeal, the Board hereby :
M sustains ❑ overrules the determination of the assessor.
Assessor' s True and Fair Value BOE True and Fair Value Determination
® Land $ 35 ,400 ® Land $ 355400
® Improvements $ 1135630 ® Improvements $ 1135630
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 149 , 030 Total Value $ 1495030
This decision is based on our finding that :
The hearing was held virtually via Zoom on Tuesday, September 1 , 2020 .
The Appellants, Pat & Kerin Lewis , were in attendance . The Assessor was represented by IdaMae Jensen .
The Appellant testified that an aging double-wide mobile home in Mason County would not appreciate in
value . The Appellant also questioned the source of the data used by the Assessor' s Office to determine the
value of the mobile home .
The Assessor testified that the market data indicates that mobile homes are currently appreciating in value
in Mason County.
The Assessor testified that given the 23 years of age and with wear and tear (above normal conditions), the
home was considered to be in fair condition. Thus the subject property was depreciated by 22% in the
amount of $ 18 , 000 .
The Assessor provided five comparable sales featuring older double-wide manufactured homes . As
adjusted, these sales indicated a value range of $ 145 , 738 to $ 171 , 399 . The assessed value of the subject
property fell within this range .
The Board found no clear, cogent, or convincing evidence to prove the Assessor was in error.
Therefore, the Board sustains the assessed value of the subject property at $ 35 ,400 for the land and
$ 113 ,630 for improvements for a total of $ 149 , 600 .
Page 2
Petition No. 122.2020 Parcel No. 41906-3240030
Dated this 1st day of September 2020
r
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 I4M647-7706 .
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 29, 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:
John & Lee Welch
190 E Agate Dr
Shelton, WA 98584
Email: welchjr4y@aol.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
1
Order of tie Mason County
Board of Equalization
Property Owner : John & Lee Welch
Parcel Number(s) : 22018 -50 -00226
Assessment Year : 2019 Petition Number : 126 .2020
Date (s) of Hearing: 9/ 1 /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 $ 5 , 700 ® Land $ 55700
® Improvements $ 1475865 ® Improvements $ 147 , 865
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 153 , 565 Total Value $ 1535565
This decision is based on our finding that :
The hearing was held virtually via Zoom on Tuesday, September 1 , 2020 .
The Appellants, John & Lee Welch, were present. IdaMae Jensen, Assessor ' s Representative, was present.
The Appellant provided comparable sales for four mobile homes and two stick built homes . The Board did
not consider these mobile home comparable sales as upon examination they proved not to be arm ' s length
transactions .
The Appellant questioned the methodology used by the Assessor ' s Office in respect to the current values of
mobile homes in Mason County.
The Assessor presented three comparable sales within the subject plat of Timberlakes, reasonably similar in
gross living area and year built. The indicated value range of these comparable sales was $ 148 ,666 to
$214 ,347 . The assessed value of subject property fell within this range .
The Board found that the Appellant did not present any clear, cogent, or convincing evidence that the
Assessor' s valuation was in error.
Therefore, the Board sustains the assessed value of the subject property at $ 5 , 700 for the land and $ 147 , 865
for the improvements for a total of $ 153 , 565 .
Page 2
Petition No. 126.2020 Parcel No. 2201 &50-00226
Dated this 1st day of September 2020
i
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 : a Assessor • Petitioner • BOE File
REV 64 0058 (5/25/2017) - MCBOE062019