HomeMy WebLinkAbout02/04/2021 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:
Michelle Van Berkom
31 E Twanoh Tides Place
Belfair, WA 98528
Email: michvanberkom@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: Michelle Van Berkom
Parcel Number(s): 22220-51-01005
Assessment Year: 2020 Petition Number: 8.2021
Date(s) of Hearing: 2/4/2021
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 $ 74,460 ® Land $ 74,460
® Improvements $ 259,215 ® Improvements $ 259,215
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 333,675 Total Value $ 333,675
This decision is based on our finding that:
The hearing was held remotely via the Zoom platform on Thursday, February 4, 2021.
Attendance at the hearing: Michelle Van Berkom, Petitioner and IdaMae Jensen, Assessor's Representative
The Appellant presented three comparable sales with a sale price ranging from $265,500 to $365,500, all
which sold in 2019.
The Assessor presented three comparable sales as well as two of the Appellant's comparable sales. These
five sales, as adjusted, ranged from $310,516 to $360,075.
The Appellant questioned the three comparable sales presented by the Assessor as they are all outside of the
neighborhood.
The Assessor's response was all the comparable sales were within the same neighborhood area, which
includes the subject parcel.
The Assessor testified that the subject improvements (including community water and a septic system) are
valued at $259,215, which also includes a depreciation factor of 30% for aging components; and a land
value of$74,460, for a total assessed value of$333,675.
The Board did not find clear, cogent, and convincing evidence that the Assessor was in error.
Therefore, the Board sustains the assessed value for the land at $74,460 and improvements at $259,215 for a
total of$333,675 for the subject parcel.
Page 2
Petition No. 8.2021 Parcel No. 2222M1=01005
Dated this 4th day of February 2021
K46vin Fr keberger, PhD, Chai son'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 (5/25t2017) — MCBOE062019