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Home My WebLink About09/03/2020 CURT F CATE OF AAILNG 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 : David A . & Karen L . Linth 422 SE Morgan Rd . Shelton , WA 98584 Email : davidlinth@yahoo . 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 : David A. & Karen L . Linth Parcel Number(s) : 32024-5 1 -00025 Assessment Year : 2019 Petition Number : 38 . 2020 Date(s) of Hearing : 8/4/2020 & 9/3 /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 $ 175 , 025 ® Land $ 175 , 025 ® Improvements $ 2905260 ® Improvements $ 2185440 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 465 , 285 Total Value $ 3935465 This decision is based on our finding that : The hearing was held virtually via the Zoom platform on Tuesday, August 4 , 2020 and continued to Thursday, September 3 , 2020 . The Appellant, David Linth was in attendance . Patti McLean, Assessor and IdaMae Jensen, Representative were present. The Appellant felt there was a lack of communication with the Assessor' s Office . The Appellant also believed the Assessor' s records contained a manifest error in respect to the measurement of the subject property ' s front footage . The Appellant also questioned the assessment of similar properties in the subject ' s neighborhood. Earlier the Appellant met with the Assessor ' s representative to discuss the difference in quality and I ondition from the initial assessment. The Assessor testified that based upon this new information a reduction in quality and condition and depreciation should be considered by the Board. The Assessor also testified that a survey is on record from 2008 , illustrating the front footage of properties in this neighborhood and showing the subject property has at least 150 ' of waterfront. The Board considered all of the information provided by both the Assessor and Appellant and found a preponderance of evidence that the buildings and improvements were over assessed. Therefore, the Board sets the value at $218 ,440 for the improvements and sustains the land value at $ 175 , 025 for a total of $ 393 ,465 for the subject property. Page 2 Petition No . 38 . 2020 Parcel No . 32024- 51 - 00025 Dated this 3rd 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 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 CFRT F � CA E: O VAA L06VA0 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 . David & Linda Dally 321 SE McComb Way Shelton , WA 98584 Email : davidd -twi@msn . 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 : David & Linda Dally Parcel Number(s) : 22030 - 10 -04050 Assessment Year : 2019 Petition Number : 155 . 2020 Date(s) of Hearing : 9/3 /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 $ 1735905 ® Land $ 173 , 905 ® Improvements $ 4085815 ® Improvements $ 4085815 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 5825720 Total Value $ 582,720 This decision is based on our finding that . The hearing was held virtually via the Zoom platform on Thursday, September 3 , 2020 . The Appellant, David Dally, was in attendance . IdaMae Jensen, Assessor ' s Representative , was present . The Appellant had submitted three comparable sales . The Board determined that of the three comparable sales submitted by the Appellant, one comparable sale did not have a house on it and the other two comparable sales were not found to be arms ' length sales . The Appellant also questioned the comparable sales submitted by the Assessor. The Assessor submitted documentation that the 1981 good quality home was in average/good condition warranting a 19% depreciation due to its age . Additionally, on site the Assessor noted a 1440 square foot average quality utility building, constructed in 2013 , was assessed at $ 35 ,240 . Including site improvements, the total improvement value under appeal was $408 , 815 . The Assessor testified the subject property was recently physically inspected in January 2019 for the 2020 tax year. Once an area is physically re-inspected cost tables are updated and statistical analyses performed on area market sales . The Assessor submitted five comparable sales with an indicated value range of $ 613 ,416 to $ 781 , 272 . The assessed value of the subject property fell below this range . Therefore, the Board the sustains the assessed value of $ 173 ,905 for the land and $408 , 815 for the improvements for a total of $ 582,720 Page 2 Petition No. 155 , 2020 Parcel No. 2203040A4050 Dated this 3 `d 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 1 - 800 -647 -7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE File REV640058 (5/25/2017) - MCBOE062019 CE IT F CATE OF \AA L NG 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 . Randall D . & Carol J Baugh 3830 E ST RTE 106 Union , WA 98592 Email : randy . randybaugh@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 : Randall D . & Carol J Baugh Parcel Number(s) : 32106- 12-00070 Assessment Year : 2019 Petition Number : 137 . 2020 Date(s) of Hearing : 9/3/2020 Having considered the evidence presented by the parties in this appeal , the Board hereby : ❑ sustains 0 overrules the determination of the assessor. Assessor' s True and Fair Value BOE True and Fair Value Determination ® Land $ 175 , 025 ® Land $ 218 ,715 ® Improvements $ 2905260 ® Improvements $ 2343460 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 4655285 Total Value $ 453 , 175 This decision is based on our finding that : The hearing was held virtually via the Zoom platform on Thursday, September 3 , 2020 . The Appellant, Randy Baugh, was present at the hearing. IdaMae Jensen, Assessor' s Representative, was in attendance . The Appellant provided historical information as well as concerns about the appraisal process . The Appellant provided many pictures showing deferred maintenance and noted that electrical and plumbing needed to be upgraded . The Appellant noted on the petition the home is an expensive teardown, there is no well, surface water, limited land use due to slide zone, and dying old growth tree on site. The Assessor testified, due to further investigation of county records, it was agreed the home on the subject property was built in 1944 and went through renovations which revised the physical age to 1980 . The Assessor also testified that the subject property was serviced by water system other than a well, a septic and a shed. The Assessor testified that a deprecation of $ 66,000 was added to the property as well as updated economic factors for the neighborhood . The subject property was physically inspected on May 5 , 2020 and no adversities were noted at the time of inspection. The Board found the Appellant provided no clear, cogent, or convincing evidence that the Assessor was in error. Page 2 Petition No. 137.2020 Parcel No. 3210642A0070 Therefore, the Board sustains the assessed value of the property at $218 , 715 for the land and $234,460 or the improvements for a total of $ 453 , 175 . Dated this 3rd day of September 2020 6 _% / f - Deb rah Reis, hairl@rsou s Cigna Clerk' s Signature Kevin Frankeberger, PhD , Chairperson'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 unpaired, 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