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Home My WebLink About03/23/2021 CERTIFICATE OF MAILING I, Becky Rogers, certify that on April 2, 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: Robbins Harper 1217 Evergreen Point Rd Medina, WA 98039 Email: R.D.HARPER@comcast.net 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 DocuSign Envelope ID: BFA8BE13-FAOF-4151-9DB2-D5A6CDAA4AA2 Order of the Mason County Board of Equalization Property Owner: Robbins Harper Parcel Number(s): 32427-14-01907 Assessment Year: 2020 Petition Number: 5.2021 Date(s) of Hearing: 2/4/2021 and 3/23/2021 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 $ 82,125 ® Improvements $ 62,125 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 82,125 Total Value $ 62,125 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Thursday, February 4, 2021. A continuation of the original hearing was held on Tuesday, March 23, 2021. Robbins Harper, Appellant, was not present at the hearings; however, via email additional information was provided. IdaMae Jensen, Assessor's Representative, was present. The Assessor testified that the replacement cost of the improvements would be $127,006 and the county added a depreciation factor of 44% ($55,883) reducing the cost to $71,123. Also added on was $8,500 for a septic and $2,500 for water bringing the total assessed value to $82,123. The Board voiced concern regarding the leased property from the Hama Hama Company. The lease provides for year-to-year renewal. The Board felt that this restriction and others within the lease would devalue this property by$20,000. Therefore, the Board overrules the value of the improvements and sets the value for the improvements at $62,125 for a total of$62,125 for the subject parcel. DocuSign Envelope ID: BFA8BE13-FAOF-4151-9DB2-D5A6CDAA4AA2 Page 2 Petition No.5.2021 Parcel No.32427-14-01907 Dated this 23rd day of March 2021 DocuSigned by: DocuSigned by: QnRdRAf:RFFR(:d7F nQ'J'JFd'27RZZAd57 Kevin Frankeberger,PhD,Chairperson'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 April 2, 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: Eric & Wendy Olmstead 2636- 262nd PI SE Sammamish, WA 98075 Email: eolmsteadssp@gmail.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 DocuSign Envelope ID: BFA8BE13-FAOF-4151-9DB2-D5A6CDAA4AA2 Order of the Mason County Board of Equalization Property Owner: Eric &Wendy Olmstead Parcel Number(s): 32232-50-11104 Assessment Year: 2020 Petition Number: 61.2021 Date(s) of Hearing: 3/23/2021 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 $ 352,385 ® Land $ 352,385 ® Improvements $ 168,385 ® Improvements $ 168,385 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 520,770 Total Value $ 520,770 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Tuesday, March 23, 2021. Eric &Wendy Olmstead, Appellants, were not present at the hearing. IdaMae Jensen, Assessor's Representative, was present. On the petition, the Appellants estimated the true and fair value of the land at $119,350 and improvements at $210,995 for a total of$330,345. In a written response the Appellant did not feel that the 31 linear feet of waterfront that he owns should carry the same value as his neighbor who has 100 linear feet of no bank waterfront. The Assessor's Representative testified that in reviewing recent sales across waterfront properties within the county, the number of front feet does not affect the market value. The Assessor provided four comparable sales, two of which were provided by the Appellant, with an indicated value range of$635,308 to $692,688. The subject property falls below this range. The Assessor testified that the home appears to have been well maintained and carries a typical depreciation factor of 16% (-$29,978). 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$352,385 and improvements at $168,385 for a total of $520,770 for the subject parcel. DocuSign Envelope ID: BFA8BE13-FAOF-4151-9DB2-D5A6CDAA4AA2 Page 2 Petition No.61.2021 Parcel No.32232-50-11104 Dated this 23rd day of March 2021 DocuSigned by: DocuSigned by: W FrAAAkt,bt,Vy Ef" rb" Ql1RdRRl:RFFR(:d7F f1Q��Fd'27RZZdd57 Kevin Frankeberger,PhD,Chairperson'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