HomeMy WebLinkAbout02/02/2021 CERTIFICATE OF MAILING
I, Becky Rogers, certify that on February 11, 2021, 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:
Robert Guide
17143 133rd Ave, NE Apt 361
Woodinville, WA 98072
Email: rgguide@comcast.net
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: Robert Guide
Parcel Number(s): 32309-53-00019
Assessment Year: 2020 Petition Number: 1.2021
Date(s) of Hearing: 2/2/2021
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 $ 53,745 ® Land $ 53,745
® Improvements $ 142580 ® Improvements $ 136,005
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 196,325 Total Value $ 189,750
This decision is based on our finding that:
The hearing on Tuesday, February 2, 2021 was held virtually via the Zoom platform.
In attendance at the hearing; Robert Guide, Petitioner and Ida Mae Jensen, Assessor's Representative
The petitioner's estimate of true and fair value for the parcel is $22,930 for the land and $115,970 for the
improvements for a total of$138,900.
The Appellant testified that the property can only be used as a summer residence due to the energy
inefficiency of the home. Further, he stated that 500 sq ft of the home is actually a manufactured home
dating to 1963.
The Appellant also mentioned that his homeowner's insurance is only for a mobile home. The Appellant
noted his opinion that the septic tank on the property does not meet current county code. The Appellant
presented no other evidence.
The Assessor noted in her response that a 5% decrement should be added to the improvements on the
subject parcel due to the mobile home structure within the overall structure. She also provided five
comparable sales with a value range as adjusted of$194,894 to $301,280. The subject property fell below
this range.
Therefore, the Board applied a 5% decrement to the improvement value to compensate for any comparable
adverse market reaction to the mobile home aspect of this property.
Accordingly, the value is set at $136,005 for improvements and $53,745 for land for a total of$189,750 for
the subject parcel.
Page 2
Petition No. 1 .2021 Parcel No. 32309- M0019
Dated this 2nd day of February 2021
3,l?l
6evi rankeberger, P hairperson's Signature Clerk's Signal r�-
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 altemate 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 )tile
REV 640058 (5/25017) - MCBOE062019