HomeMy WebLinkAbout04/01/2021 CERTIFICATE OF MAILING
I, Becky Rogers, certify that on April 9, 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:
Amanda Seward
61 W Kingfisher Lane
Shelton, WA 98584
Email: fabulousfive360@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
DocuSign Envelope ID: 1708B86C-E636-4C90-88E2-B05078956420
Order of the Mason County
Board of Equalization
Property Owner: Amanda Seward
Parcel Number(s): 32031-76-90053
Assessment Year: 2020 Petition Number: 38.2021
Date(s) of Hearing: 3/4/2021 &4/1/2021
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 $ 32,915 ® Land $ 32,915
® Improvements $ 151,310 ® Improvements $ 133,085
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 184,225 Total Value $ 166,000
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Thursday, March 4, 2021 and Thursday, April 1,
2021.
Anthony&Amanda Seward, Appellants, were present at the hearing. IdaMae Jensen, Assessor's
Representative, was present.
The Appellant testified that the comparable sales presented during their appeal were different than what was
used when they talked with the Assessor during the protest period.
They disagreed with the comparable sales used by the Assessor. The comparable sales were newer and
included a triple-wide mobile home. They questioned the Assessor's contention that their home was in
average condition and noted multiple areas needing maintenance.
They further testified that they had contacted a local manufactured home sales (Washington Home Center)
dealer and found 2021 1800 sq. ft. double-wide manufactured homes off the lot for$103,000.
The Assessor presented five comparable sales, which as adjusted ranged from $185,685 to $243,368. The
subject property value fell below the range.
She further testified that this property was inspected in 2019 for taxes payable in 2020. When questioned
about the large increase year-over-year, she testified that was the normal appreciation factor, based on sales,
for one year in Mason County. She also testified that the home carries a depreciation factor of 24.04%
($29,226)which is based on a current value of$140,000.
DocuSign Envelope ID: 1708B86C-E636-4C90-88E2-B05078956420
Page 2
Petition No.38.2021 Parcel No.32031-76-90053
The Board found that the 24.04% depreciation factor computes to a base valuation of$121,775 for the
manufactured home.
Therefore, the Board overrules the assessed value of the subject parcel and sets the value for the land at
$32,915 and improvements at$133,085 for a total of$166,000 for the subject parcel.
Dated this 1st day of April 2021
LDocuSigned by: DocuSigned by:
I � r6"
Kevin Frankeberger,PhD,Chairperson's Signature Clerk's S gnnatAu�re
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