HomeMy WebLinkAbout09/02/2020 I , Becky Rogers, certify that on September 25, 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 .
Valerie Burch
3900 SE Kamilche Point Rd
Shelton , WA 98584
Email : carolejwashburn@me . 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: Valerie Burch
Parcel Number(s) : 31911 -50-70010
Assessment Year: 2019 Petition Number : 90 . 2020
Date(s) of Hearing: 9/2/2020
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 $ 175965 ® Land $ 17 , 625
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 175965 Total Value $ 17 , 625
This decision is based on our finding that :
The hearing was held virtually via the Zoom platform on Wednesday, September 2, 2020 .
The Appellant Valerie Burch was represented by Carole Washburn. The Assessor was represented by
IdaMae Jensen .
Carole Washburn, with Power of Attorney, testified for appellant Valerie L . Burch . Ms . Washburn said that
she had separated the home from the tidelands and sold the home in September 2018 to provide for Ms .
Burch ' s care . Previously, prior to separating the two parcels, the water parcel was valued as oyster land at a
total of $675 . 00 for tax year 2017 . Ms . Washburn testified that the 2018 Notice of Value was not received.
Further, she testified that the new value of $ 17, 965 was out of line and would cause the owner to not qualify
for Medicaid.
Assessor' s representative IdaMae Jenson testified that previously, these tidelands were not included in
appraisals . Because of citizen concerns, the Assessor had begun to revalue all tidelands by the front foot.
The property in question has 75 front feet of tidelands and, based on a sliding scale used county wide, the
value is now $ 17, 625 . The Assessor ' s representative also testified that this area of the county was
physically inspected in 2017 for 2018 taxes . Also , a value of $ 340 for oyster land has been removed .
Ms . Jenson stated that valuation of these tidelands is being discussed within the Assessor' s office . Some
new way of valuing these properties may be used in the next year or two .
The Board encourages Ms . Washburn to meet with County Assessor Patti McLean and discuss the plan for
future assessments of this property.
Page 2
Petition No . 90 .2020 Parcel No. 31911 -5040010
Therefore, the Board overrules the original value of $ 17 ,965 and sets the value of the subject property at
$ 17,625 .
Dated this 2nd day of September 2020
Kev Fran eberger, PhD, Chai a on's Signature Clerk's Signat6re
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 (5/2512017) — MCBOE062019
crRT roC T E of VA, L �AGG
I , Becky Rogers, certify that on September 25, 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 .
Kevin E & Cheryl J Bradley
P . O . Box 1790
Belfair, WA 98528
Email : 1< BNCJB@GMAIL . COM
Patti McLean
Mason County Assessor
411 N . 5th 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: Kevin E & Cheryl J Bradley
Parcel Number(s) : 2233643 -90140
Assessment Year: 2019 Petition Number : 124 . 2020
Date(s) of Hearing : 9/2/2020
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 $ 335585 ® Land $ 33 , 585
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 33 , 585 Total Value $ 335585
This decision is based on our finding that :
The hearing was held virtually via the Zoom platform on Wednesday, September 2, 2020 .
The Appellant Cheryl Bradley was present telephonically. The Assessor was represented by IdaMae
Jensen.
The Appellant testified that the hillside property is used for ingress and egress , and is not buildable due to
slope . The Appellant also testified that they own the neighboring property. The Appellant expressed
concern regarding the cost to develop the subject property.
The Assessor testified that the .40-acre property is moderately steep and appears to be buildable . Five
comparable sales were presented ranging in value, as adjusted, from $ 31 , 735 to $35 ,220 . The assessed
value of the subject property falls within this range .
The Board found no clear, cogent, or convincing evidence presented by the Appellant to overrule the
Assessor ' s valuation.
Therefore , the Board sustains the assessed value of $33 , 585 for the subject property .
Page 2
Petition No. 124.2020 Parcel No. 223364340140
Dated this 2nd day of September 2020
KeVi ranYbcrger, PhD, Ch " on vs 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/fortns.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 : • Assessor • Petitioner • BOE File
REV 64 0058 (5/25/2017) - MCBOE062019
ava � F CATS OF VAl� � L � 1VA
I , Becky Rogers, certify that on September 25, 2020, 1 personally emailed OR forwarded , bar
United States mail , a true and correct copy of the attached Order of the Mason County Board
of Equalization to the following .
David L, et ux Walls
6417 NE Tara Lane
Bainbridge Island , WA 98110 - 2009
Email : n /a
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 : David L, et ux Walls
Parcel Number(s) : 22116-30 -02010
Assessment Year: 2019 Petition Number : 128 ,2020
Date(s) of Hearing : 9/2/2020
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 $ 58 , 395 ® Land $ 58 , 395
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 585395 Total Value $ 58 , 395
This decision is based on our finding that .
The hearing was held virtually via the Zoom platform on Wednesday, September 2, 2020 .
The Appellant David Walls was not present. The Assessor was represented by IdaMae Jensen .
The Appellant noted he has been trying to sell the subject property for fifteen years .
The Assessor testified that the 17 acres of vacant land, with no utilities and no driving access to the
property. The value of the subject property has been decremented at 45 % ($ 49 , 908) for lack of available
utilities, and 45 % ($-59 , 724) for lack of access . With these decrements the site is valued at $ 58 , 395 for the
17 acres, as of January 1 , 2019 , for tax year 2020 .
The Assessor also presented a map showing the properties are equalized within the neighborhood .
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 $ 58 , 395 .
Page 2
Petition No. 128.2020 Parcel No. 22116-30-02010
Dated this 2nd day of September 2020
Ze c
evin Fr eberger, PhD, C i erson's Signature Clerk' s Signatur
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 September 25, 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 :
Brian & Fang Major
36 West Lake Forest Lane
Shelton , WA 98584
Email : lostlake36@hotmail . 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 : Brian & Fang Major
Parcel Number(s) : 22031 -50- 00080
Assessment Year: 2019 Petition Number : 132 .2020
Date(s) of Hearing : 9/2/2020
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 $ 158 ,450 ® Land $ 1581450
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 1583450 Total Value $ 158 ,450
This decision is based on our finding that :
The hearing was held virtually via the Zoom platform on Wednesday, September 2 , 2020 .
The Appellants Brian & Fang Major were not present. The Assessor was represented by IdaMae Jensen .
The Appellants indicated on their petition that they could not find any sales on Totten Shores Drive that
reflected to 116% above its value .
The Assessor presented four comparable sales ranging in value, as adjusted, from $ 118 , 735 to $216,360 .
The Assessor testified that the subject property was physically inspected in 2019 for taxes payable in 2020 .
The increase in value was based on market sales .
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 $ 158 ,450 .
Page 2
Petition No. 132.2020 Parcel No. 22031-50A()080
Dated this 2nd day of September 2020
/) / � �W� jk�
KV Frank erger, PhD, Cha rson'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 =80M47-7706.
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (5/25/2017) — MCBOE062019