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Home My WebLink About02/11/2021 CERTIFICATE OF MAILING I, Becky Rogers, certify that on February 19, 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: Charles Harper 4331 NE 58th St Seattle, WA 98105 Email: charles@spherestrategies.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: Charles Harper Parcel Number(s): 32427-14-01918 Assessment Year: 2020 Petition Number: 13.2021 Date(s) of Hearing: 2/11/2021 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 $ ❑ Land $ ® Improvements $ 118,765 ® Improvements $ 118,765 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 118,765 Total Value $ 118,765 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Thursday, February 11, 2021. Attendance at the hearing: Charles Harper, Appellant and IdaMae Jensen, Assessor's Representative. The Appellant testified that this property is unique in that is on leased land from Hama Hama Co. The improvements can only be passed to a lineal descendent and barring none can only go back to Hama Hama. As indicated in the lease, the Appellant does not have the ability to sell the property to the corporation at will. The Assessor testified that if the lease is terminated for any reason, the lessee has the option to remove the structure(s) within 60 days, transfer the ground lease and dwelling to a permitted transferee, or if no descendants exist or they opt out of the lease, the Hama Hama Company will purchase the dwelling at its fair market value, as defined by a third party appraiser. The lessor considers these structures as personal property. Whether it be personal or real property, the valuation process is the same. Due to the age of the structure a depreciation rate of 17%was applied which arrived at a cost value of $107,766. Adding the value of the improvements of the water$2,500 and septic system $8,500 brings the total to $118,765 for the subject parcel. The Board found no clear, cogent, or convincing evidence to overrule the assessed value. Therefore, the Board sustains the value of the subject parcel at$118,765. Page 2 Petition No. 13.2021 Parcel No.32427-14-01918 Dated this 1 Ith day of February_ 2021 9 in F rger,PhD,Chai 's Signature s Signature i 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 couM 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 a Petitioner •BOE File REV 640058 (5/25/2017)-MCBOE062019 CERTIFICATE OF MAILING I, Becky Rogers, certify that on February 19, 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: Charles Harper 4331 NE 58th St Seattle, WA 98105 Email: charles@spherestrategies.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: Charles Harper Parcel Number(s): 32427-14-01918 Assessment Year: 2020 Petition Number: 13.2021 Date(s) of Hearing: 2/11/2021 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 $ ❑ Land $ ® Improvements $ 118,765 ® Improvements $ 118,765 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 118,765 Total Value $ 118,765 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Thursday, February 11, 2021. Attendance at the hearing: Charles Harper, Appellant and IdaMae Jensen, Assessor's Representative. The Appellant testified that this property is unique in that is on leased land from Hama Hama Co. The improvements can only be passed to a lineal descendent and barring none can only go back to Hama Hama. As indicated in the lease, the Appellant does not have the ability to sell the property to the corporation at will. The Assessor testified that if the lease is terminated for any reason, the lessee has the option to remove the structure(s) within 60 days, transfer the ground lease and dwelling to a permitted transferee, or if no descendants exist or they opt out of the lease, the Hama Hama Company will purchase the dwelling at its fair market value, as defined by a third party appraiser. The lessor considers these structures as personal property. Whether it be personal or real property, the valuation process is the same. Due to the age of the structure a depreciation rate of 17%was applied which arrived at a cost value of $107,766. Adding the value of the improvements of the water$2,500 and septic system $8,500 brings the total to $118,765 for the subject parcel. The Board found no clear, cogent, or convincing evidence to overrule the assessed value. Therefore, the Board sustains the value of the subject parcel at$118,765. Page 2 Petition No. 13.2021 Parcel No.32427-14-01918 Dated this 1 Ith day of February_ 2021 9 in F rger,PhD,Chai 's Signature s Signature i 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 couM 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 a Petitioner •BOE File REV 640058 (5/25/2017)-MCBOE062019 CERTIFICATE OF MAILING I, Becky Rogers, certify that on February 19, 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: Ashley Taylor 200 SE Phillips Rd Shelton, WA 98584 Email: amtaylor84@hotmail.com Patti McLean Mason County Assessor 411 N. 5t" Street Shelton, WA 95884 Email: PMcLeanC@co.mason.wa.us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Ashley Taylor Parcel Number(s): 31902-31-90031 Assessment Year: 2020 Petition Number: 14.2021 Date(s) of Hearing: 2/11/2021 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 $ 58,715 ® Land $ 58,715 ® Improvements $ 413,770 ® Improvements $ 413,770 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 472,485 Total Value $ 472,485 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Thursday, February 11, 2021. Ashley Taylor, Appellant was present. The Assessor was represented by IdaMae Jensen. The Appellant estimated the true and fair value of the subject parcel at$400,000. The land value of $58,715 was not in contention. The Assessor testified that the subject residential improvements have been depreciated at-$45,281 for the 2020 assessment year, for taxes payable in 2021. This is an accelerated rate due to aging components and known roof deficiencies. This depreciation figure represents that the home was constructed in 1999 and components need, or will need in the near future, to be replaced or updated. The Appellant testified that the home needed a new roof and had an estimate of$38,000 from the Roof Doctor. There was also a pre-purchase inspection done that noted other deficiencies. The Assessor provided four comparable sales with a range of$405,948 to $487,446. The subject property fell within this range. The Board found no clear, cogent, or convincing evidence that the Assessor's value was in error. Therefore, the Board sustains the assessed value of the land at$58,715 and improvements of$413,770 for a total of$472,485 for the subject property. Page 2 Petition No. 14.2021 Parcel No.31902-31-90031 Dated this 1 lth day of F ehuary_ 2021 vin F . eberger,PhD,Chai on' Sign atwe 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 our c !2nty 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 19, 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: Randy& Lori Robertson 56 Woodhill Rd Bow, NH 03304 Email: rrats55@hotmail.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: Randy&Lori Robertson Parcel Number(s): 32005-31-90131 Assessment Year: 2020 Petition Number: 15.2021 Date(s) of Hearing: 2/11/2021 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 $ 43,855 ® Land $ 43,855 ® Improvements $ 247,565 ® Improvements $ 247,565 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 291,420 Total Value $ 291,420 This decision is based on our finding that: The hearing was held online/telephone via the Zoom platform on Thursday, February 11, 2021. Attendance at the hearing: Randy Robertson, Appellant and IdaMae Jensen, Assessor's Representative. The Appellant testified that he received information from a real estate agent who provided some comparable sales for his consideration. The agent estimated the land value at $32,264 and improvements at $200,836 for a total of$233,100. The Appellant did not provide any supporting information. The Assessor provided four comparable sales in the Shelton market area. As adjusted, the range of indicated values were $256,652 to $319,092. Time adjustments were applied from the sales closing date to the January 1, 2020 date of assessment. The current assessed value of the subject parcel fell below this range. The Board found no clear, cogent, or convincing evidence to overrule the assessed value. Therefore the Board sustains the value of land$43,855 and improvements $247,565 for a total of$291.420 for the subject parcel. Page 2 Petition No. 15.2021 Parcel No.32005-31-90131 Dated this 1 Ith day of February 2021 �. z fvin Fr eberger,Ph airperson'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