HomeMy WebLinkAbout10/28/2021 DocuSign Envelope ID: B6B4BDD4-FAF6-4F6B-BD9B-42A4CEBOA1F6
Order of the Mason County
Board of Equalization
Property Owner: Mary Leighton
Parcel Number(s): 32018-53-04003
Assessment Year: 2020 Petition Number: 45.2021
Date(s) of Hearing: 6/17/2021 & 10/28/2021
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 $ 46,080 ® Land $ 46,080
® Improvements $ 231,195 ® Improvements $ 231,195
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 277,275 Total Value $ 277,275
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on June 17, 2021 and continued to Thursday, October
28, 2021, as requested by the Appellant.
Mary Leighton, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
A corrected notice of value was sent to the Appellant on 10/28/2020 reducing the original assessed value
under appeal from $326,485 to $277,275.
The petitioner stated on her original petition"A county roadway running through the house and garage
negatively affects the value of the property." Copies of email exchange between the petitioner's attorney
and county personnel were provided and reviewed by the Board.
Further, the Board concluded that the road vacation matter is beyond the Board of Equalization's scope of
duties.
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 $46,080 and improvements at $231,195 for a total of
$277,275 for the subject parcel.
DocuSign Envelope ID: B6B4BDD4-FAF6-4F6B-BD9B-42A4CEBOA1F6
Page 2
Petition No.45.2021 Parcel No.32018-53-04003
Dated this 28th day of October 2021
DocuSigned by: ��..D''ocuSigned by:
In, FrAv&t,�t,v'y v' � rb"
Kevin ra e erger,PhD,Chairperson's Signature C 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: B6B4BDD4-FAF6-4F6B-BD9B-42A4CEBOA1F6
Order of the Mason County
Board of Equalization
Property Owner: Teresa Leeberg
Parcel Number(s): 32025-50-00905
Assessment Year: 2020 Petition Number: 162.2021
Date(s) of Hearing: 10/28/2021
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 $ 27,920 ® Land $ 27,920
® Improvements $ 56,385 ® Improvements $ 56,385
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 84,305 Total Value $ 84,305
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Thursday, October 28, 2021.
Teresa Leeberg, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
It was noted that the Appellant did not complete a petition, as requested, following approval of the waiver
of filing deadline for good cause request.
The Appellant stated she is appealing the subject parcel's mobile home value. She indicated the home has
not been occupied since 2012. There is black mold and other deterioration occurring in the home. No
documentary evidence was provided to support the current condition of the home.
The Assessor's Representative attested to multiple attempts to contact the Appellant to obtain specific
information concerning the appeal. She noted the most recent physical inspection of the subject parcel
occurred in February 2019.
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 $27,920 and improvements at $56,835 for a total of
$84,305 for the subject parcel.
DocuSign Envelope ID: B6B4BDD4-FAF6-4F6B-BD9B-42A4CEBOAIF6
Page 2
Petition No. 162.2021 Parcel No.32025-50-00905
Dated this 28th day of October 2021
"I DocuSignedby: DocuSigned b�yt�
V�, FV'A�la�Ct,�t,V'�t,V' y r4"0_' "
e i ger,PhD,Chairperson's Signature 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: B6B4BDD4-FAF6-4F6B-BD9B-42A4CEBOA1F6
Order of the Mason County
Board of Equalization
Property Owner: Kimberly Gregg
Parcel Number(s): 31910-34-90070
Assessment Year: 2020 Petition Number: 165.2021
Date(s) of Hearing: 10/28/2021
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 $ 69,785 ® Land $ 69,785
® Improvements $ 338,495 ® Improvements $ 338,495
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 408,280 Total Value $ 408,280
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Thursday, October 28, 2021.
Kimberly Gregg, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant noted on the petition, "quality code listed as 3.5 should be listed as 2.5." She stated she is
appealing the quality of materials and workmanship of the subject parcel's home. Photographs were
presented at the hearing to support her appeal of the inferior quality of materials and workmanship. The
Appellant questioned one comparable sale of a neighboring site with a value of$365,000. This sale was
time adjusted for the 2020 assessment year bringing the value to $406,335, which is very similar and
consistent to the current value under appeal on the subject property. The neighboring home was built by the
same builder, Reality Homes.
The Assessor's Representative noted the Assessor has recognized the subject parcel's value is depreciating
at a fast pace.
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 $69,785 and improvements at $338,495 for a total of
$408,280 for the subject parcel.
DocuSign Envelope ID: B6B4BDD4-FAF6-4F6B-BD9B-42A4CEBOA1F6
Page 2
Petition No. 165.2021 Parcel No.31910-34-90070
Dated this 28th day of October 2021
DocuSigned by: DocuSigned by:
Ke?v'?dION77M7 1erger,PhD,Chairperson's Signature TrerkzsFigna ure
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