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Home My WebLink About04/06/2021 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: Kenneth & Mary Stodden 212 SE Stroud Rd Shelton, WA 98584 Email: stoddenk@aol.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: B5686360-58B5-4EF3-B12A-5B4F8F1325D6 Order of the Mason County Board of Equalization Property Owner: Kenneth &Mary Stodden Parcel Number(s): 32232-54-00007 Assessment Year: 2020 Petition Number: 70.2021 Date(s) of Hearing: 4/6/2021 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 $ 354,960 ® Land $ 180,891 ® Improvements $ 73,065 ® Improvements $ 73,065 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 428,025 Total Value $ 253,956 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Tuesday, April 6, 2021. Mary& Kenneth Stodden, Appellants, were present at the hearing. IdaMae Jensen, Assessor's Representative, was present. The Appellants provided 16 pages of information, which included data from the Assessor's website. Of particular note was a chart and graph that showed $/FF of properties in this neighborhood. The Appellants questioned the Assessor's assertion that the subject parcel's 30 front feet of property was valued the same as 100 front feet of property as noted by the Assessor. The Assessor presented five comparable sales to support the valuation. These comparable sales, as adjusted, ranged from $424,970 to $613, 953. The Board questioned how truly comparable these properties were to the subject. For example, one of the comparable sales had a gross adjustment of 107%with a net adjustment of 50%. In the Assessor's comparable chart, sales were adjusted by 8.81% for appreciation in 2019. The Board applied the same appreciation factor to the subject parcel land value of 8.81% as was used on the comparable sales grid. Therefore, the Board overrules the assessed value and sets the value for the land at $180,891 and improvements at$73,065 for a total of$253,956 for the subject parcel. DocuSign Envelope ID: B5686360-58B5-4EF3-B12A-5B4F8F1325D6 Page 2 Petition No.70.2021 Parcel No.32232-54-00007 Dated this 6th day of April 2021 DocuSigned by: DocuSigned by: VU FV'mkt,�t,Vy rb" Ql1RdRAl:RFFR(:d7F Kevin Frankeberger,PhD,Chairperson's Signature Cler s ignature 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 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: James &Theresa Flowers 41 E Amanda Lane Shelton, WA 98584 Email: irishflowerstwo@gmail.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: B5686360-58B5-4EF3-B12A-5B4F8F1325D6 Order of the Mason County Board of Equalization Property Owner: James & Theresa Flowers Parcel Number(s): 22124-75-90021 Assessment Year: 2020 Petition Number: 76.2021 Date(s) of Hearing: 4/6/2021 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 $ 125,090 ® Land $ 125,090 ® Improvements $ 500,955 ® Improvements $ 500,955 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 626,045 Total Value $ 626,045 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Tuesday, April 6, 2021. James Flowers, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was present. The Appellant presented three comparable sales. The Assessor testified that only one of these was considered an arms-length transaction. The Appellant mentioned that neighboring properties seemed to be assessed lower than the subject parcel's value. However, the Appellant provided no documentation to support his contention. The Assessor testified that they have to look at sales as opposed to assessed values. The Assessor presented five comparable sales, one of which was the Appellant's comparable sale. As adjusted, the indicated range of value is from $496,490 to $679,891. The Board did not find clear, cogent or convincing evidence that the Assessor was in error. Therefore, the Board sustains the value for the land at $125,000 and improvements at $500,955 for a total of $626,045 for the subject parcel. DocuSign Envelope ID: B5686360-58B5-4EF3-B12A-5B4F8F1325D6 Page 2 Petition No.76.2021 Parcel No.22124-75-90021 Dated this 6th day of April 2021 FDocuSigned by: DocuSigned by: rb" Kevin Fran a erger,PhD,Chairperson's Signature Cler s 510iauie 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 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: Stephen Family Trust 1741 East Mason Lake Dr E Grapeview, WA 98546 Email: dlouis57@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: B5686360-58B5-4EF3-B12A-5B4F8F1325D6 Order of the Mason County Board of Equalization Property Owner: Stephen Family Trust Parcel Number(s): 22104-51-00036 Assessment Year: 2020 Petition Number: 77.2021 Date(s) of Hearing: 4/6/2021 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 $ 322,565 ® Land $ 322,565 ® Improvements $ 645,215 ® Improvements $ 645,215 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 967,780 Total Value $ 967,780 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Tuesday, April 6, 2021. A representative from the Stephen Family Trust, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's Representative, was present. The Appellant noted on their petition that the subject property's home needs work, and the landscaping is not complete. Also, the detached garage has no power to it. A comparable sale from Zillow was presented to the Board. The Zillow estimate was $835,275. Not knowing the algorithm used by Zillow the Board gave little weight to this comparable sale. The Assessor presented five comparable sales. The Board discounted comparable sale#5 due to errors. The remaining four comparable sales, as adjusted, ranged from $910,434 to $1,063,958. The subject property falls within this range. The Board found no clear, cogent or convincing evidence that the assessed value was in error. Therefore, the Board sustains the value for the land at$322,565 and improvements at $645,215 for a total of $967,780 for the subject parcel. DocuSign Envelope ID: B5686360-58B5-4EF3-B12A-5B4F8F1325D6 Page 2 Petition No.77.2021 Parcel No.22104-51-00036 Dated this 6th day of April 2021 DocuSigned by: DocuSig ned by: FrAv&tbwq-r r r6" 9g4g@�....I '�... Kevin Frankeberger,PhD,Chairperson's Signature Cler s ignature 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