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Home My WebLink About02/09/2021 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: Hatkatosh Inc 1069 SE State Route 3 Shelton, WA 98584 Email: hatkatosh.inc@gmail.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: Hatkatosh Inc Parcel Number(s): 32030-14-90040 Assessment Year: 2020 Petition Number: 9.2021 Date(s) of Hearing: 2/9/2021 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 $ 103,720 ® Land $ 98,780 ® Improvements $ 537,510 ® Improvements $ 519,905 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 641,230 Total Value $ 618,685 This decision is based on our finding that: The hearing was held online via the Zoom platform on Tuesday, February 9, 2021. Hatkatosh, Inc. was not present. The Assessor was represented by IdaMae Jensen at the hearing. The Appellant based his petition on tenants not paying rent due to COVID 19. General business slowdown/shutdown due to Covid 19. Lots of empty Commercial Property in the area. It was pointed out in the hearing the assessment was as of January 1, 2020 before the Covid 19 pandemic occurred. The Assessor testified that this is a commercial venture so a land factor was inadvertently applied and should not have been. The Assessor corrected the errors, which reduced the value of the property from $641,230 to $618,685. Finding no preponderance of the evidence that the Assessor was further in error, the Board overrules the original value of$641,230 and sets it at$618,685. The land value is set at $98,780 and improvement value at $519,905 for the subject parcel. Page 2 Petition No.9.2021 Parcel No.32030-14-90040 Dated this 9th d of February 2021 Ke n Fra etserger, D,Chgi 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 1-800-647-7706. Teletype(TTY)users use the Washington Relay Service by calling 711. Distribution: •Assessor •Petitioner •BOE File REV 64 0058 (5/25/2017)—MCBOE062019 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: Timothy& Mollie Gosselin 320 N. Tacoma Ave#101 Tacoma, WA 98403 Email: mmg57@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: Timothy&Mollie Gosselin Parcel Number(s): 32321-75-00020 Assessment Year: 2020 Petition Number: 11.2021 Date(s) of Hearing: 2/9/2021 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 $ 165,360 ® Land $ 165,360 ® Improvements $ 0 ® Improvements $ 0 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 165,360 Total Value $ 165,360 This decision is based on our finding that: The hearing was held online via the Zoom platform on Tuesday, February 9, 2021. Attendance at the hearing: Tim Gosselin, Appellant and IdaMae Jensen, Assessor's Representative The Appellant stated in his petition that he had 5 acres, waterfront and a view. It is remote, steep slope and no flat building site. He also stated it is a difficult piece of property to make full use of. The subject parcel has been listed for sale in the last five years and was unsuccessful. The Appellant provided eight comparable sales, two of which were not given consideration. The value range is $85,000 to $305,000 from 2017 - 2018. The Assessor provided one comparable sale in addition to the Appellant's six comparable sales, which were, included in a sales grid. The value range is $100,380 to $230,817 with a mean value of$161,230 and a median value of$162,159. The Board found no clear, cogent or convincing evidence to overrule the Assessor. Therefore, the Board sustains the assessed value of the subject property at $165,360 for the land. r Page 2 Petition No.11.2021 Parcel No.32321-75-00020 Dated this 9th day of February It 2021 790 F erger,PUT,Chairpe on'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 Aacals. 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 CERTIFICATE OF MAILING I, Becky Rogers, certify that on February 19, 2021, 1 personally emailed OR forwarded, United States mail, a true and correct copy of the attached Order of the Mason County Board of Equalization to the following: Leo Deatherage 301 E Wallace Kneeland, Ste 224-155 Shelton, WA 98584 Email: ldeatherage@hcc.net 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: Leo Deatherage Parcel Number(s): 32331-22-00410 Assessment Year: 2020 Petition Number: 10.2021 Date(s) of Hearing: 2/9/2021 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 $ 102155 ® Land $ 102,155 ® Improvements $ 2,500 ® Improvements $ 2,500 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 104,655 Total Value $ 104,655 This decision is based on our finding that: The hearing was held online via the Zoom platform on Tuesday, February 9, 2021. Leo Deatherage, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's Representative, was in attendance at the hearing. The Appellant noted on his petition that the comparable sales in the area did not support the assessed value. He also reported that the topography of the property only had a building area of 60' X 100' approx. Four comparable sales ranging in price from $11,402 to $88,010 were provided with sale dates ranging from 2018 to 2019. The Assessor testified that utilizing the three Appellant comparables, along with two provided by the Assessor, reconcile to an indicated range of value from $83,314 to $167,936. Comp #4, a recent sale from September 2020, has been time adjusted back to January 1, 2020, and has not been weighted. The time adjustment noted on the Sales Grid Exhibit, was developed from using sales from January 1, 2019 to January 1, 2020. Time adjustments pertinent to this recent sale will not be developed until later in 2021. The Board found no clear, cogent or convincing evidence that the Assessor was in error. Therefore, the Board sustains the assessed value of$104,655 with the land at$102,155 and the improvements at $2,500 for the subject property. Page 2 Petition No. 10.2021 Parcel No.32331-22-00410 Dated this 9th day of February 2021 f 664 aevin F keberger,PhD, a' 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 altemate 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