HomeMy WebLinkAbout01/04/2022 DocuSign Envelope ID: E0442475-2148-45B2-9995-A51C62CC82EB
Order of the Mason County
Board of Equalization
Property Owner: Joseph &Kimberly Cooper
Parcel Number(s): 32232-52-15003
Assessment Year: 2021 Petition Number: 27.2022
Date(s) of Hearing: 1/4/2022
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 $ 79,275 ® Land $ 79,275
® Improvements $ 374,590 ® Improvements $ 374,590
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 453,865 Total Value $ 453,865
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Tuesday, January 4, 2022.
Joseph Cooper, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant submitted three comparable sales which, as adjusted, indicate a value range of$409,720 to
$514,233. He also noted the non-maintenance of his roads negatively impact the value of his parcel.
The Assessor's Representative confirmed that the road is not county owned but rather privately owned and
therefore the maintenance of the road is the property owner's responsibility.
The Assessor's Representative submitted three comparable sales, as well as the Appellant's three
comparable sales. These six comparable sales had an indicated value range of$409,720 to $514,233. The
value of the subject parcel falls within this range.
The Board found no clear, cogent or convincing evidence that the Assessor was in error.
Therefore, the Board sustains the value of the land at $79,275 and improvements at $374,590 for a total of
$453,865 for the subject parcel.
DocuSign Envelope ID: E0442475-2148-45B2-9995-A5lC62CC82EB
Page 2
Petition No.27.2022 Parcel No.32232-52-15003
Dated this 4th day of January 2022
DocuSigned by: DocuSigned by:
��-�- r
Kevin rankeberger,PhD,Chairperson's Signature C er s sigii tme'7
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: E0442475-2148-45B2-9995-A51C62CC82EB
Order of the Mason County
Board of Equalization
Property Owner: Daniel Gregg
Parcel Number(s): 32309-50-03007
Assessment Year: 2021 Petition Number: 30.2022
Date(s) of Hearing: 1/4/2022
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 $ 11,965 ® Land $ 11,965
® Improvements $ 2,500 ® Improvements $ 2,500
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 14,465 Total Value $ 14,465
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Tuesday, January 4, 2022.
Daniel Gregg, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant purchased the land from a tax deed sale as vacant land. He also noted on the petition the
value of the subject property dropped nearly 50% since purchasing the property in March 2019.
The Assessor's Representative provided four comparable sales. The subject's current value under appeal is
considered reasonable for the area, for its size, sloping terrain, community water access, lack of hooked up
utilities on site, and view amenity.
The Assessor's Representative testified that a $2,500 improvement value for the availability of community
water was applied to all parcels within this neighborhood.
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$11,965 and improvements at $2,500 for a total of
$14465 for the subject parcel.
DocuSign Envelope ID: E0442475-2148-45B2-9995-A5lC62CC82EB
Page 2
Petition No.30.2022 Parcel No.32309-50-03007
Dated this 4th day of January 2022
-F DocuSigned by: DocuSigned by:
� -�- � r6"
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