HomeMy WebLinkAbout02/16/2021 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:
Michael Rhodes
2415 SW 149th PI
Burien, WA 98166
Email: mikelon3@yahoo.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: Michael Rhodes
Parcel Number(s): 22233-51-00125
Assessment Year: 2020 Petition Number: 17.2021
Date(s) of Hearing: 2/16/2021
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 $ 257,270 ® Land $ 205,820
® Improvements $ 13,500 ® Improvements $ 13,500
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 270,770 Total Value $ 219,320
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Tuesday, February 16, 2021.
Attendance at the hearing: Michael Rhodes, Appellant and IdaMae Jensen, Assessor's Representative
The Appellant testified that the waterfront on the subject property was inferior to other lots as it was muddy,
silty and very shallow to a point that a boat could not be launched, nor other recreational activities such as
swimming were possible.
The Appellant provided three other sales on lakes in Mason County.
The Appellant referred to the Assessor's statement that the waterfrontage carries the value for these
properties along the lake. To this, the Appellant referred to the inferior nature of the subject parcel's
waterfront. Therefore, he believed his property was overvalued because of the significant inferior
waterfrontage.
The Assessor provided a Sales Grid with four reasonably similar comparable sales of lakefront properties
along Mason Lake. Prior to the 2021 tax year, the Assessor had not been tracking time adjustments for land
sales. However, for this tax year, the Assessor is time adjusting sales with a known adjustment of 13.06%
for the January 1, 2019 to January 1, 2020 time frame. Therefore, sales occurring prior to January 1, 2019
had not been adjusted from their respective sales dates, which lends to a perceived lower than actual
indicated market value.
The Assessor noted that the property was equalized within the neighborhood and that a 5% decrement was
added to the property because of the inferior waterfront.
Page 2
Petition No. 17.2021 Parcel No. 22233-51-00125
The Board found that the 5% decrement was inadequate due to the inferior waterfront evidence submitted
by the Appellant.
The Board rules to establish the decrement at 20% ($51 ,450).
The Board sets the new value at $205 , 820 for the land and $ 13 , 500 for the improvements for a total of
$219,320 for the subject parcel.
Dated this 16th day of February 2021
42
evin rankeberger, P 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 -80M474706.
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution: • Assessor • Petitioner • BOE File
REV 64 0058 (5125/2017) — MCBOE062019