HomeMy WebLinkAbout12/16/2021 DocuSign Envelope ID:63F34695-3CO2-4A6F-AE8A-22ADDDC2135A
Order of the Mason County
Board of Equalization
Property Owner: Angels Creek Properties, LLC
Parcel Number(s): 32235-75-90371
Assessment Year: 2021 Petition Number: 1.2022
Date(s) of Hearing: 12/2/2021 and 12/16/2021
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 $ 33,970 ® Land $ 33,970
® Improvements $ 0 ® Improvements $ 0
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 33,970 Total Value $ 33,970
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Thursday, December 2, 2021 and continued to
Thursday, December 16, 2021.
Angels Creek Properties, LLCG. Randy Kasten, Appellant, was present at the hearing. IdaMae Jensen,
Assessor's Representative, and Assessor Patti McLean were present.
The Appellant purchased the subject parcel in May 2020 for$24,000.
In a letter dated June 18, 2021, the Appellant provided three comparable sales; however, the Assessor was
unable to find these sales in the public record and therefore discounted them. The Appellant also provided a
letter dated December 7, 2021 which was a rebuttal to the Assessor's Response. Within this letter,
assessments of other properties were included, which the Board did not consider as evidence.
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$33,970 and improvements at $0 for a total of
$33,970 for the subject parcel.
DocuSign Envelope ID:63F34695-3CO2-4A6F-AE8A-22ADDDC2135A
Page 2
Petition No. 1.2022 Parcel No.32235-75-90371
Dated this 16th day of December 2021
DocuSigned by: DocuSigned by:
Jamce oonns, tting Chairperson's Signature Cler s Signtiw.
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:63F34695-3CO2-4A6F-AE8A-22ADDDC2135A
Order of the Mason County
Board of Equalization
Property Owner: Rick& Sally Riley
Parcel Number(s): 32019-64-02001
Assessment Year: 2021 Petition Number: 25.2022
Date(s) of Hearing: 12/16/2021
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 $ 26,610 ® Land $ 26,610
® Improvements $ 367,785 ® Improvements $ 367,785
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 394,395 Total Value $ 394,395
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Thursday, December 16, 2021.
Rick& Sally Riley, Appellant, were not present at the hearing. IdaMae Jensen, Assessor's Representative,
and Assessor Patti McLean, were present.
The Appellant provided a fee appraisal dated March 29, 2021. In the appraisal it was noted that property
values will likely increase as the year progresses. The fee appraiser provided six sales which, as adjusted,
ranged from $305,184 to $446,465.
The Assessor provided five comparable sales which ranged in value from $380,255 to $443,750. The value
of the subject parcel falls within these ranges.
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$26,610 and improvements at $367,785 for a total of
$394,395 for the subject parcel.
DocuSign Envelope ID:63F34695-3CO2-4A6F-AE8A-22ADDDC2135A
Page 2
Petition No.25.2022 Parcel No.32019-64-02001
Dated this 16th day of December 2021
EDocuSigned by: DocuSigned by:
� r6"
e er,PhD,Chairperson's Signature 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