HomeMy WebLinkAbout01/11/2022 DocuSign Envelope ID:562D26E1-3432-4A70-9F7F-5627B4E5DC46
Order of the Mason County
Board of Equalization
Property Owner: Estate of Max B Setzer
Parcel Number(s): 42216-52-00096
Assessment Year: 2021 Petition Number: 35.2022
Date(s) of Hearing: 1/11/2022
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 $ 22,270 ® Land $ 22,270
® Improvements $ 80,045 ® Improvements $ 80,045
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 102,315 Total Value $ 102,315
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Tuesday, January 11, 2022.
Estate of Max B Setzer, Appellant, was not represented at the hearing. IdaMae Jensen, Assessor's
Representative, was present.
On the petition form the Appellant indicates his lack of income prohibits repair of roof, fencing, etc. He
also notes that surrounding properties may negatively impact the property value. No other information was
provided.
The Assessor provided three comparable sales with a range in value of$102,399 to $137,923. The assessed
value of the subject property falls below this range. In addition, the property has been depreciated at 40%
(=$36,825) due to its current condition.
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$22,270 and improvements at $80,045 for a total of
$102,315 for the subject parcel.
DocuSign Envelope ID:562D26E1-3432-4A70-9F7F-5627B4E5DC46
Page 2
Petition No.35.2022 Parcel No.42216-52-00096
Dated this llth day of January 2022
FDocuSigned by: DocuSigned by:
r6"
Kevin ranke erg6r,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
DocuSign Envelope ID:562D26E1-3432-4A70-9F7F-5627B4E5DC46
Order of the Mason County
Board of Equalization
Property Owner: Brian&Autumn Omdahl
Parcel Number(s): 41902-24-90050
Assessment Year: 2021 Petition Number: 45.2022
Date(s) of Hearing: 1/11/2022
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 $ 36,295 ® Land $ 36,295
® Improvements $ 348,560 ® Improvements $ 264,515
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 384,855 Total Value $ 300,810
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Tuesday, January 11, 2022.
Autumn Omdahl, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant stated on the petition that there had been no upgrades to the residence and its buildings. The
Appellant further states that the house is a fixer upper.
The Appellant provided several estimates to correct deficiencies. The Board noted an estimate of$34,000
approximately to repair the foundation of the garage.
The Assessor's Representative stated in her testimony that she was out evaluating the exterior of the subject
parcel's buildings. After review she reduced the quality to fair/average, condition to average.
With the noted cost to cure, the Board sets the new value of the improvements at$264,515. The value of
the land was not in contention.
Therefore, the Board sustains the current assessed value for the land at $36,295. The Board further
overrules the current assessed value for the improvements and sets the value at $264,515 for a total of
$300,810 for the subject parcel.
DocuSign Envelope ID:562D26E1-3432-4A70-9F7F-5627B4E5DC46
Page 2
Petition No.45.2022 Parcel No.41902-24-90050
Dated this 1 lth day of January 2022
rDocuSigned 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