HomeMy WebLinkAbout04/15/2021 DocuSign Envelope ID:94720DD3-001C-4B8A-822F-CF5229F57665
Order of the Mason County
Board of Equalization
Property Owner: James &Trista East
Parcel Number(s): 22005-51-00013
Assessment Year: 2020 Petition Number: 86.2021
Date(s) of Hearing: 4/15/2021
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 $ 164,200 ® Land $ 164,200
® Improvements $ 290,405 ® Improvements $ 290,405
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 454,605 Total Value $ 454,605
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Thursday, April 15, 2021.
James East, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was present.
The Appellant noted on his petition that he had done a cursory look through the sales of homes in Shelton.
He thought his assessed value should be in the $300K to $400K range. The Appellant testified the
refinance appraisal valued the subject parcel at $377,000. However, the appraisal was not submitted with
the petition.
The Appellant provided four comparable sales; all sold in the later quarter of assessment year 2020.
The Assessor provided four comparable sales with an indicated value range of$470,676 to $575,704. The
subject property fell below this range.
The Board found the Appellant did not provide clear, cogent or convincing evidence that the Assessor was
in error.
Therefore, the Board sustains the value for the land at $164,200 and improvements at $290,405 for a total of
$454,605 for the subject parcel.
DocuSign Envelope ID:94720DD3-001C-4B8A-822F-CF5229F57665
Page 2
Petition No.86.2021 Parcel No.22005-51-00013
Dated this 15th day of April 2021
DocuSigned by: DocuSigned by:
IV. Frmkt,�wV
QnRdRRf:[3MIC'M
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
DocuSign Envelope ID:94720DD3-001C-4B8A-822F-CF5229F57665
Order of the Mason County
Board of Equalization
Property Owner: Aziz Junejo
Parcel Number(s): 42333-51-01004
Assessment Year: 2020 Petition Number: 87.2021
Date(s) of Hearing: 4/15/2021
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 $ 49,330 ® Land $ 49,330
® Improvements $ 2,500 ® Improvements $ 2,500
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 51,830 Total Value $ 51,830
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Thursday, April 15, 2021.
Aziz Junejo, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was present.
The Appellant testified that his property was assessed at greater rates than his neighbors' properties.
However, he presented no market evidence to support his contentions.
The Assessor presented nine comparable sales within the subject neighborhood with a sales price range of
$27,000 to $69,500. The subject parcel's characteristics and assessed value fall 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 $49,330 and improvements at $2,500 for a total of
$51,830 for the subject parcel.
DocuSign Envelope ID:94720DD3-001C-4B8A-822F-CF5229F57665
Page 2
Petition No.87.2021 Parcel No.42333-51-01004
Dated this 15th day of April 2021
DocuSigned by: DocuSigned by:
t un, FV'aa kt,�t,irg-r " I°a"
Kevi Fran e erger,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
DocuSign Envelope ID:94720DD3-001C-4B8A-822F-CF5229F57665
Order of the Mason County
Board of Equalization
Property Owner: Patrick Mendenhall
Parcel Number(s): 22108-50-00036
Assessment Year: 2020 Petition Number: 89.2021
Date(s) of Hearing: 4/15/2021
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 $ 402,075 ® Land $ 402,075
® Improvements $ 349,565 ® Improvements $ 349,565
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 751,640 Total Value $ 751,640
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Thursday, April 15, 2021.
Patrick Mendenhall, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's Representative,
was present.
The Appellant's petition included a fee appraisal from 2015. The Board gave little weight due to its age.
The Appellant states in the petition that year-over-year increases of 25% are not consistent with valuation
increases on similar properties. The Appellant states that the $/per front-foot valuation is not consistent
with area sales, and the subject parcel value is not equalized with other properties.
The Assessor presented a chart showing $/per front-footage along Mason Lake. The Assessor's chart of the
subject parcels shows the assessment of the front feet is in line with other properties. The Assessor
presented six comparable sales located on Mason Lake, with sales prices ranging from $620,000 to
$829,000, and with adjusted sales prices from $767,667 to $912,282. The value of the subject parcel fell
below this range.
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 $402,075 and improvements at $349,565 for a total of
$751,640 for the subject parcel.
DocuSign Envelope ID:94720DD3-001C-4B8A-822F-CF5229F57665
Page 2
Petition No.89.2021 Parcel No.22108-50-00036
Dated this 15th day of April 2021
I DocuSigned by: DocuSigned by:
Kevm Frankeberger,PhD,Chairperson's Signature Cler '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