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Home My WebLink About02/18/2021 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: Bruce & Mollie Laaksonen 330 E Mason Lak Dr South Grapeview, WA 98546 Email: m_laaksonen@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: Bruce &Mollie Laaksonen Parcel Number(s): 22108-50-00022 Assessment Year: 2020 Petition Number: 21.2021 Date(s) of Hearing: 2/18/2021 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 $ 289,430 ® Land $ 289,430 ® Improvements $ 444,580 ® Improvements $ 444,580 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 734,010 Total Value $ 734,010 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Thursday, February 18, 2021. Bruce &Mollie Laaksonen, Appellant, was not in attendance. IdaMae Jensen, Assessor's Representative, was present. The Appellant wrote on his petition that a 2.5% increase of assessment was appropriate because that was what his wage increase was for the year. Further, he questioned the front footage the County used in assessing his property. The Appellant provided two comparable sales in 2019. The Assessor's Representative testified that the Appellant's two sales were located within the Mason Lake neighborhood. The first sale was considered, but the second comparable sale was not considered as it did not include a residence. The Assessor provided four comparable sales along with one valid sale provided by the Appellant with an adjusted range of value from $676,051 to $896,953. The quality of the subject parcel's home was reduced in 2019 and was depreciated at 6% for normal wear and tear. The Assessor reduced the number of front feet to 70' thereby eliminating the non-unusable marshland, which continues to be the case today. For this reason, the 70' of waterfront footage contained within the assessed value is deemed correct. Page 2 Petition No.21.2021 Parcel No.22108-50-00022 The Board found no clear, cogent or convincing evidence that the Assessor was in error. Therefore, the Board sustains the value for the land at$289,430 and improvements at$444,580 for a total of $ 734,010 for the subject parcel. Dated this 18th day of February 2021 _t K in Fr eberger,PhD, rperson'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 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: Thaddeus Leniszewski 6394 NW Aileron Ct Silverdale, WA 98383 Email: tellskil@msn.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: Thaddeus Leniszewski Parcel Number(s): 32006-50-03030 Assessment Year: 2020 Petition Number: 23.2021 Date(s) of Hearing: 2/18/2021 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 $ 144,315 ® Land $ 144,315 ® Improvements $ 311,825 ® Improvements $ 311,825 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 456,140 Total Value $ 456,140 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Thursday, February 18, 2021. Attendance at the hearing: Thaddeus Leniszewski, Appellant and IdaMae Jensen, Assessor's Representative The Appellant noted on the petition his estimate of true and fair value for the land at $130,743 and for the improvements at $280,397.48 for a total of$411,140.48. The Appellant testified that averaging the lot size/water front and home square footage would result in reduction in value on the subject property. The Appellant provided no sales evidence supporting his estimated value. The Assessor provided three comparable sales with an indicated value range of$501,220 to $552,728. The subject parcel's value fell below this range. The Board found no clear, cogent or convincing evidence to overrule the Assessor's value. Therefore, the Board sustains the subject parcel's value at $144,315 for the land and $311,825 for the improvements for a total of$456,140. Page 2 Petition No.23.2021 Parcel No.32006-50-03030 Dated this 18th ` day of February 2021 vin F eberger,PhD,c7erson'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 counLy 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