HomeMy WebLinkAbout04/27/2021 DocuSign Envelope ID: ED21`1 FBO-EA5C-4688-860E-EAOAAF7F9455
Order of the Mason County
Board of Equalization
Property Owner: Calahan Barry
Parcel Number(s): 22004-50-00011
Assessment Year: 2020 Petition Number: 97.2021
Date(s) of Hearing: 4/27/2021
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 $ 102,755 ® Land $ 106,525
® Improvements $ 11,115 ® Improvements $ 10,875
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 113,870 Total Value $ 117,400
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Tuesday, April 27, 2021.
Calahan Barry, Appellant, was present at the hearing. IdaMae Jensen and Russ Milarch, Assessor's
Representatives, were present.
The Appellant testified that he purchased a 7.79-acre package for$199,000 on January 31, 2017. Each of
the five parcels stand alone, but as a group, he testified that the back land portions require a significant
amount of dirt to be moved to achieve a building grade. He testified that this parcel included a cabin that
was almost in need of tear down and there is no water or septic.
The Assessor's Representative testified that the waterfront portion of the property had 17' from the road to
the front of the cabin and an additional 12' of steep slope to the edge of the bank. The Assessor's
Representative noted the 75 front feet are valued via a 2019-tideland chart at $235/FF. Also assigned was a
25%reduction as an easement was present to the adjacent parcels.
The Board found a preponderance of the evidence that an error had been made and sets the value at
$117,400.
Therefore, the Board overrules the assessed value and sets the value at $106,525 for the land and
improvements at$10,875 for a total of$117,400 for the subject parcel.
DocuSign Envelope ID: ED21`1 FBO-EA5C-4688-860E-EAOAAF7F9455
Pagc 2
Petition No.97.2021 Parcel No. 22004-50-00011
Dated this 27th day of April 2021
DocuSigned by: DocuSigned by:
"W FV'aa kt,lowy I°e�ws
Kevin 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
DocuSign Envelope ID: ED21`1 FBO-EA5C-4688-860E-EAOAAF7F9455
Order of the Mason County
Board of Equalization
Property Owner: Calahan Barry
Parcel Number(s): 22004-50-00012
Assessment Year: 2020 Petition Number: 98.2021
Date(s) of Hearing: 4/27/2021
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 $ 92,920 ® Land $ 95,515
® Improvements $ 0 ® Improvements $ 0
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 92,920 Total Value $ 95,515
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Tuesday, April 27, 2021.
Calahan Barry, Appellant, was present at the hearing. IdaMae Jensen and Russ Milarch, Assessor's
Representatives, were present.
The Appellant testified that he purchased a 7.79-acre package for$199,000 on January 31, 2017. Each of
the five parcels stand alone, but as a group, he testified that the back land portions require a significant
amount of dirt to be moved to achieve a building grade. .
The Assessor's Representative testified that the waterfront portion of the property had 19' from the road to
a steep slope of 14' down to the bank. The Assessor's Representative noted the 75 front feet are valued via
a 2019-tideland chart at $235/FF. Also assigned was a 15%reduction for negative influence of a gulch.
The Board found a preponderance of the evidence that an error had been made and sets the value at
$95,515.
Therefore, the Board overrules the assessed value and sets the value for the land at $95,515 and
improvements at$0 for a total of$95,515 for the subject parcel.
DocuSign Envelope ID: ED21`1 FBO-EA5C-4688-860E-EAOAAF7F9455
Pagc 2
Petition No.98.2021 Parcel No.22004-50-00012
Dated this 27th day of April 2021
DocuSigned by: DocuSigned by:
In, V Alit(�t,bW/�t,V � r4im
Kevm'944Frankeberger,PhD,Chairperson's Signature er 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
DocuSign Envelope ID: ED21`1 FBO-EA5C-4688-860E-EAOAAF7F9455
Order of the Mason County
Board of Equalization
Property Owner: Calahan Barry
Parcel Number(s): 22004-50-00014
Assessment Year: 2020 Petition Number: 99.2021
Date(s) of Hearing: 4/27/2021
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 $ 130,805 ® Land $ 65,475
® Improvements $ 0 ® Improvements $ 0
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 130,805 Total Value $ 65,475
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Tuesday, April 27, 2021.
Calahan Barry, Appellant, was present at the hearing. IdaMae Jensen and Russ Milarch, Assessor's
Representatives, were present.
The Appellant testified that he purchased a 7.79-acre package for$199,000 on January 31, 2017. Each of
the five parcels stand alone, but as a group, he testified that the back land portions require a significant
amount of dirt to be moved to achieve a building grade.
The Assessor's Representative testified that the waterfront portion of the property had 15' from the road to
a steep slope of 14' down to the bank. The Assessor's Representative noted the 91 front feet are valued via
a 2019-tideland chart at $200/FF. Also assigned was a 50%reduction for negative influence of a gulch
which impedes the ability to build.
The Board found a preponderance of the evidence that an error had been made and sets the value at
$65,475.
Therefore, the Board overrules the assessed value and sets the value for the land at $65,475 and
improvements at$0 for a total of$65,475 for the subject parcel.
DocuSign Envelope ID: ED21`1 FBO-EA5C-4688-860E-EAOAAF7F9455
Pagc 2
Petition No.99.2021 Parcel No.22004-50-00014
Dated this 27th day of April , 2021
DocuSigned by: DocuSigned by:
"VU FrAV (Ct b W Y FEra"
Kevm 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
DocuSign Envelope ID: ED21`1 FBO-EA5C-4688-860E-EAOAAF7F9455
Order of the Mason County
Board of Equalization
Property Owner: Calahan Barry
Parcel Number(s): 22004-50-00015
Assessment Year: 2020 Petition Number: 100.2021
Date(s) of Hearing: 4/27/2021
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 $ 124,565 ® Land $ 108,160
® Improvements $ 0 ® Improvements $ 0
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 124,565 Total Value $ 108,160
This decision is based on our Ending that:
The hearing was held virtually via the Zoom platform on Tuesday, April 27, 2021.
Calahan Barry, Appellant, was present at the hearing. IdaMae Jensen and Russ Milarch, Assessor's
Representatives, were present.
The Appellant testified that he purchased a 7.79-acre package for$199,000 on January 31, 2017. Each of
the Eve parcels stand alone, but as a group, he testified that the back land portions require a significant
amount of dirt to be moved to achieve a building grade.
The Assessor's Representative testified that the waterfront portion of the property had I from the road to
a steep slope of 10' down to the bank. The Assessor's Representative noted the 80 front feet are valued via
a 2019-tideland chart at $200/FF.
The Board found a preponderance of the evidence that an error had been made and sets the value at
$108,160.
Therefore, the Board overrules the assessed value and sets the value for the land at $108,160 and
improvements at$0 for a total of$108,160 for the subject parcel.
DocuSign Envelope ID: ED21`1 FBO-EA5C-4688-860E-EAOAAF7F9455
Pagc 2
Petition No. 100.2021 Parcel No.22004-50-00015
Dated this 27th day of April 2021
DocuSigned by: DocuSigned by:
Lvu�n, Va�n�tla�V�c,v tick Iea"
Kevin Franke erger,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
DocuSign Envelope ID: ED21`1 FBO-EA5C-4688-860E-EAOAAF7F9455
Order of the Mason County
Board of Equalization
Property Owner: Calahan Barry
Parcel Number(s): 22004-50-00016
Assessment Year: 2020 Petition Number: 101.2021
Date(s) of Hearing: 4/27/2021
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 $ 134,085 ® Land $ 110,625
® Improvements $ 0 ® Improvements $ 0
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 134,085 Total Value $ 110,625
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Tuesday, April 27, 2021.
Calahan Barry, Appellant, was present at the hearing. IdaMae Jensen and Russ Milarch, Assessor's
Representatives, were present.
The Appellant testified that he purchased a 7.79-acre package for$199,000 on January 31, 2017. Each of
the five parcels stand alone, but as a group, he testified that the back land portions require a significant
amount of dirt to be moved to achieve a building grade.
The Assessor's Representative testified that the waterfront portion of the property had 8' from the road to a
steep slope of 10' down to the bank. The Assessor's Representative noted the 91 front feet are valued via a
2019-tideland chart at$200/FF.
The Board found a preponderance of the evidence that an error had been made and sets the value at
$110,625.
Therefore, the Board overrules the assessed value and sets the value for the land at $110,625 and
improvements at$0 for a total of$110,625 for the subject parcel.
DocuSign Envelope ID: ED21`1 FBO-EA5C-4688-860E-EAOAAF7F9455
Pagc 2
Petition No. 101.2021 Parcel No.22004-50-00016
Dated this 27th day of April 2021
DocuSigned by: DocuSigned by:
VU rV'"t,�t,Vy
Ol1RdRAf'PTAc:4
7F
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