HomeMy WebLinkAbout04/20/2021 DocuSign Envelope ID: DF32007F-1AEC-4F10-B3E0-32C9D4BA38FE
Order of the Mason County
Board of Equalization
Property Owner: Meadowbrook Queen Anne LLC
Parcel Number(s): 22010-20-01000
Assessment Year: 2020 Petition Number: 90.2021
Date(s) of Hearing: 4/20/2021
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 $ 760,500 ® Land $ 707,265
® Improvements $ 0 ® Improvements $ 0
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 760,500 Total Value $ 707,265
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Tuesday, April 20, 2021.
Meadowbrook Queen Anne, LLC, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's
Representative, was present.
The Assessor's Representative testified that the subject parcel is 31.55 acres with 1,200 front feet on
Harstene Island, Washington. She also presented an assessment roll correction to the Board that was signed
by the Assessor on April 12, 2021, which suggested a revised value of$495,835. When queried about this
reduction in value, the Assessor's Representative stated that a lump sum value had been removed. She did
not have knowledge as to when this value had been placed on the property, nor did she have any knowledge
of the process used on establishing the value.
On the appeal petition, the Appellant Representative stated that the subject property was purchased in 2013
for$625,000. With that knowledge, the Board used the 2019-year's assessment of$650,000 and added the
appreciation factor of 8.81%that the Assessor has been using for year-to-year appreciation of Mason
County properties.
Therefore, the Board overrules the assessed value and sets the value for the land at $707,265 for a total of
$707,265 for the subject parcel.
DocuSign Envelope ID: DF32007F-lAEC-4F10-B3E0-32C9D4BA38FE
Page 2
Petition No.90.2021 Parcel No.22010-20-01000
Dated this 20th day of April 2021
DocuSigned by: DocuSigned by:
"I[A. FrAjAkt�vy E rt"
nQ'J'JFdZ7RZZCd57
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: DF32007F-1AEC-4F10-B3E0-32C9D4BA38FE
Order of the Mason County
Board of Equalization
Property Owner: Jacqueline & Basil Hammond
Parcel Number(s): 22126-41-00040
Assessment Year: 2020 Petition Number: 93.2021
Date(s) of Hearing: 4/20/2021
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 $ 24,630 ® Land $ 12,315
® Improvements $ 0 ® Improvements $ 0
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 24,630 Total Value $ 12,315
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Tuesday, April 20, 2021.
Basil Hammond, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant testified that the subject property has a very small site on which a shed was once built. The
Appellant also provided an aerial map showing the overall view of the property and surrounding properties.
The Assessor's Representative testified that a cove encroaches onto this property and noted that the
assessed value of$24,630 was valued in error.
The Board determined that there was a preponderance of the evidence and ruled that the subject property
should be valued at $12,315.
Therefore, the Board overrules the $24,630 value for the land and sets the assessed value at $12,315 for a
total of$12,315 for the subject parcel.
DocuSign Envelope ID: DF32007F-lAEC-4F10-B3E0-32C9D4BA38FE
Page 2
Petition No.93.2021 Parcel No.22126-41-00040
Dated this 20th day of April 2021
DocuSigned by: DocuSigned by:
Q(1RdRAf:RFFRrt:
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