HomeMy WebLinkAbout06/10/2021 DocuSign Envelope ID:8B6B4998-A2D5-4ECC-BDA9-C30E284A58CC
Order of the Mason County
Board of Equalization
Property Owner: Donald& Cheryl Hornal
Parcel Number(s): 32005-23-90047
Assessment Year: 2020 Petition Number: 152.2021
Date(s) of Hearing: 6/10/2021
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 $ 65,430 ® Land $ 65,430
® Improvements $ 32,075 ® Improvements $ 32,075
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 97,505 Total Value $ 97,505
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Thursday, June 10, 2021.
Donald& Cheryl Hornal, Appellants, were not present at the hearing. IdaMae Jensen, Assessor's
Representative, was present.
The Appellants noted on their petition that they disagreed with the Assessor's valuation but did not provide
evidence to support their estimate of value of$72,910.
The Assessor provided four comparable sales ranging in value, as adjusted, from $82,185 to $127,070. The
subject parcel's value falls within this range.
The Board found the Appellants did not provide clear, cogent or convincing evidence that the Assessor was
in error.
Therefore, the Board sustains the value for the land at$65,430 and improvements at $32,075 for a total of
$97,505 for the subject parcel.
DocuSign Envelope ID:8B6B4998-A2D5-4ECC-BDA9-C30E284A58CC
Page 2
Petition No. 152.2021 Parcel No.32005-23-90047
Dated this loth day of June 2021
DocuSigned by: DocuSigned by:
�aan iGt, �bbwliS °b—&G r6OW
Janice oozms, hairperson's Signature C er s igna e
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:8B6B4998-A2D5-4ECC-BDA9-C30E284A58CC
Order of the Mason County
Board of Equalization
Property Owner: Donald& Cheryl Hornal
Parcel Number(s): 32019-60-15004
Assessment Year: 2020 Petition Number: 153.2021
Date(s) of Hearing: 6/10/2021
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 $ 29,780 ® Land $ 29,780
® Improvements $ 3,080 ® Improvements $ 3,080
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 32,860 Total Value $ 32,860
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Thursday, June 10, 2021.
Donald& Cheryl Hornal, Appellants, were not present at the hearing. IdaMae Jensen, Assessor's
Representative, was present.
The Appellants noted on their petition that they disagreed with the Assessor's valuation but did not provide
evidence to support their estimate of value of$28,360.
The Assessor's Representative stated that there was a tennis court on the subject property valued at $3,080.
The Board found the Appellants did not provide clear, cogent or convincing evidence that the Assessor was
in error.
Therefore, the Board sustains the value for the land at $29,780 and improvements at $3,080 for a total of
$32,860 for the subject parcel.
DocuSign Envelope ID:8B6B4998-A2D5-4ECC-BDA9-C30E284A58CC
Page 2
Petition No. 153.2021 Parcel No.32019-60-15004
Dated this loth day of June 2021
FDocuSigned by: DocuSigned by:
aan iGt, �,bbwliSjt G�� rb"
Janice of-=s, airperson'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:8B6B4998-A2D5-4ECC-BDA9-C30E284A58CC
Order of the Mason County
Board of Equalization
Property Owner: Donald& Cheryl Hornal
Parcel Number(s): 32019-60-15005
Assessment Year: 2020 Petition Number: 154.2021
Date(s) of Hearing: 6/10/2021
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 $ 22,650 ® Land $ 22,650
® Improvements $ 161,600 ® Improvements $ 161,600
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 184,250 Total Value $ 184,250
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Thursday, June 10, 2021.
Donald& Cheryl Hornal, Appellants, were not present at the hearing. IdaMae Jensen, Assessor's
Representative, was present.
The Appellants noted on their petition that they disagreed with the Assessor's valuation but did not provide
evidence to support their estimate of value of$21,570 land; $145,100 improvements for a total of$166,670.
The Assessor provided four comparable sales ranging in value, as adjusted, from $208,992 to $232,631.
The subject parcel's value falls below this range.
The Board found the Appellants did not provide clear, cogent or convincing evidence that the Assessor was
in error.
Therefore, the Board sustains the value for the land at$22,650 and improvements at $161,600 for a total of
$184,250 for the subject parcel.
DocuSign Envelope ID:8B6B4998-A2D5-4ECC-BDA9-C30E284A58CC
Page 2
Petition No. 154.2021 Parcel No.32019-60-15005
Dated this loth day of June 2021
FDocuSigned by: DocuSigned by:
aan iGt, �,bbwliSjt G�� rb"
Janice of-=s, airperson'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:8B6B4998-A2D5-4ECC-BDA9-C30E284A58CC
Order of the Mason County
Board of Equalization
Property Owner: Donald& Cheryl Hornal
Parcel Number(s): 32019-60-15006
Assessment Year: 2020 Petition Number: 155.2021
Date(s) of Hearing: 6/10/2021
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 $ 54,270 ® Land $ 54,270
® Improvements $ 222,995 ® Improvements $ 222,995
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 277,265 Total Value $ 277,265
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Thursday, June 10, 2021.
Donald& Cheryl Hornal, Appellants, were not present at the hearing. IdaMae Jensen, Assessor's
Representative, was present.
The Appellants noted on their petition that they disagreed with the Assessor's valuation but did not provide
evidence to support their estimate of value of$53,100 land; $195,500 improvements for a total of$248,600.
The Assessor provided four comparable sales ranging in value, as adjusted, from $278,336 to $316,246.
The subject parcel's value falls below this range.
The Board found the Appellants did not provide clear, cogent or convincing evidence that the Assessor was
in error.
Therefore, the Board sustains the value for the land at$54,270 and improvements at $222,995 for a total of
$277,265 for the subject parcel.
DocuSign Envelope ID:8B6B4998-A2D5-4ECC-BDA9-C30E284A58CC
Page 2
Petition No. 155.2021 Parcel No.32019-60-15006
Dated this loth day of June 2021
DocuSigned by: DocuSigned by:
�aan iGt, �bbwliS °b—&G r6OW
Janice oozms, hairperson's Signature C er s igna e
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:8B6B4998-A2D5-4ECC-BDA9-C30E284A58CC
Order of the Mason County
Board of Equalization
Property Owner: Donald& Cheryl Hornal
Parcel Number(s): 32019-60-15901
Assessment Year: 2020 Petition Number: 156.2021
Date(s) of Hearing: 6/10/2021
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 $ 22,650 ® Land $ 11,325
® Improvements $ 0 ® Improvements $ 0
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 22,650 Total Value $ 11,325
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Thursday, June 10, 2021.
Donald& Cheryl Hornal, Appellants, were not present at the hearing. IdaMae Jensen, Assessor's
Representative, was present.
The Appellants noted on their petition that they disagreed with the Assessor's valuation but did not provide
evidence to support their estimate of value of$21,570.
The Assessor's Representative provided an assessment roll correction in the amount of$11,325 for the
subject parcel. It was noted the site is too small to develop into a residential site and therefore it is reduced
in value to a recreation lot.
Therefore, the Board finds a preponderance of evidence to overrule the assessed value of the subject parcel
and sets the value for the land at$11,325 and improvements at $0 for a total of$11,325.
DocuSign Envelope ID:8B6B4998-A2D5-4ECC-BDA9-C30E284A58CC
Page 2
Petition No. 156.2021 Parcel No.32019-60-15901
Dated this loth day of June 2021
DocuSigned by: DocuSigned by:
�aan iGt, �bbwliS r6"
Janice oarms, hairperson's Signature e 5gMAVYe
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