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Home My WebLink About04/29/2021 DocuSign Envelope ID:8630FC52-1 D7B-4CB7-95F3-3CCB21 D95B20 Order of the Mason County Board of Equalization Property Owner: Engstrom Family Cabin Trust Parcel Number(s): 32232-54-00005 Assessment Year: 2020 Petition Number: 71.2021 Date(s) of Hearing: 4/1/2021 &4/29/2021 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 $ 272,065 ® Land $ 272,065 ® Improvements $ 70,660 ® Improvements $ 70,660 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 342,725 Total Value $ 342,725 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Thursday, April 1, 2021. The hearing was continued to April 29, 2021. Engstrom Family Cabin Trust, Appellant, was represented by Beth Bertolani and Patricia Gaffney at the hearing on April 1, 202. Beth Bertolani was present at the hearing on April 29, 2021. IdaMae Jensen, Assessor's Representative, was present. Due to circumstances beyond their control, the Appellant's Representative joined the April 29, 2021 hearing at the midpoint. She testified that the waterfront is 38 front feet and the subject parcel has no side yard. She also testified that the cabin was in need of maintenance. The Assessor testified the value of the subject parcel was decremented 25% for lack of parking and driving access to the cabin. The Assessor provided five comparable sales with an indicated range of$334,045 to $523,028. The subject property falls at the lower end of the 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 $272,065 and improvements at $70,660 for a total of $342,725 for the subject parcel. DocuSign Envelope ID:8630FC52-1 D7B-4CB7-95F3-3CCB21 D95B20 Page 2 Petition No.71.2021 Parcel No.32232-54-00005 Dated this 29th day of April 2021 DocuSigned by: DocuSigned by: rL�lln, FrAV (Et,bl,ir/�t V >�c- r6"0-.v� � " o �zsaaaas�... Kevin ranke 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:OA36A7F9-884B-4D2D-BF67-8350CB69061E Order of the Mason County Board of Equalization Property Owner: Heidi &Matthew Dearinger Parcel Number(s): 12207-75-00300 Assessment Year: 2020 Petition Number: 104.2021 Date(s) of Hearing: 4/29/2021 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 $ 52,840 ® Land $ 52,840 ® Improvements $ 329,830 ® Improvements $ 246,130 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 382,670 Total Value $ 298,970 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Thursday, April 29, 2021. Matthew&Heidi Dearinger, Appellants, were not present at the hearing. IdaMae Jensen, Assessor's Representative, was present. The Assessor's Representative stated that the subject parcel was in the fifth year of the six-year appraisal cycle. The Assessor testified that the outbuildings were unattached structures to the mobile home, which lowered the improvement value to $246,130. The Board found a preponderance of evidence to overrule the Assessor's initial valuation. Therefore, the Board overrules the assessed value. The value for the land is sustained at $52,840 and the value for the improvements is set at $246,130 for a total of$298,970 for the subject parcel. DocuSign Envelope ID:OA36A7F9-884B-4D2D-BF67-8350CB69061E Page 2 Petition No. 104.2021 Parcel No. 12207-75-00300 Dated this 29th day of April 2021 DocuSigned by: DocuSigned by: FrAjAktkyy Ff" 96" Kevin Fr e erger,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:OA36A7F9-884B-4D2D-BF67-8350CB69061E Order of the Mason County Board of Equalization Property Owner: Dawn Brewer Parcel Number(s): 31908-31-90042 Assessment Year: 2020 Petition Number: 106.2021 Date(s) of Hearing: 4/29/2021 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 $ 62,865 ® Land $ 62,865 ® Improvements $ 148,880 ® Improvements $ 148,880 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 211,745 Total Value $ 211,745 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Thursday, April 29, 2021. Dawn Brewer, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's Representative, was present. In the appeal packet, the Appellant provided three comparable sales to support their estimated value of $185,690. The Assessor stated that two of the sales were not found on the open market. The third sale was used by the Assessor's Representative in her sales grid as a comparable to the subject property. The Assessor provided an additional four comparable sales, with an indicated value range of$199,539 to $284,573. The subject parcel's value 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 $62,865 and improvements at $148,880 for a total of $211,745 for the subject parcel. DocuSign Envelope ID:OA36A7F9-884B-4D2D-BF67-8350CB69061E Page 2 Petition No. 106.2021 Parcel No.31908-31-90042 Dated this 29th day of April 2021 DocuSigned by: DocuSigned by: t vu�n,FT' Fra'&Llvy F"-9-2 I6" Kevin r e 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