HomeMy WebLinkAbout01/25/2022 DocuSign Envelope ID:6F525443-74B5-464C-82D6-09C62EE15E5F
Order of the Mason County
Board of Equalization
Property Owner: John Byerly
Parcel Number(s): 12331-23-90010
Assessment Year: 2021 Petition Number: 40.2022
Date(s) of Hearing: 1/25/2022
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 $ 47,615 ® Land $ 47,615
® Improvements $ 16,010 ® Improvements $ 16,010
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 63,625 Total Value $ 63,625
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Tuesday, January 25, 2022.
John Byerly, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was present.
The Appellant provided two comparable sales. One comparable sale was not found on the open market, and
the other comparable was purchased through the Mason County Tax Title, and not considered a typical
market transaction.
The Appellant claimed that the Assessor was in error by applying a flawed methodology approach which
the Appellant believed was inconsistent, flawed, and invalid.
The Appellant also questioned the Assessor's approach to determine the value of view property vs. property
obstructed by trees. The Appellant also questioned the difference in comparing adjacent properties
(Beard's Cove development) with the subject property.
The Board found the Appellant provided no clear, cogent, or convincing evidence to overrule the Assessor's
valuation.
Therefore, the Board sustains the value for the land at $47,615 and improvements at $16,010 for a total of
$63,625 for the subject parcel.
DocuSign Envelope ID:6F525443-74B5-464C-82D6-09C62EE15E5F
Page 2
Petition No.40.2022 Parcel No. 12331-23-90010
Dated this 25th day of January 2022
DocuSigned by: Do/cuuS'iigned by:
Ke ra e erger,PhD,Chairperson's Signature Cler s 1 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:6F525443-74B5-464C-82D6-09C62EE15E5F
Order of the Mason County
Board of Equalization
Property Owner: John Byerly
Parcel Number(s): 12331-23-90012
Assessment Year: 2021 Petition Number: 41.2022
Date(s) of Hearing: 1/25/2022
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 $ 41,620 ® Land $ 41,620
® Improvements $ 32,065 ® Improvements $ 32,065
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 73,685 Total Value $ 73,685
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Tuesday, January 25, 2022.
John Byerly, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was present.
The Appellant provided two comparable sales. One comparable sale was not found on the open market, and
the other comparable was purchased through the Mason County Tax Title, and not considered a typical
market transaction.
The Appellant claimed that the Assessor was in error by applying a flawed methodology approach which
the Appellant believed was inconsistent, flawed, and invalid.
The Appellant also questioned the Assessor's approach to determine the value of view property vs. property
obstructed by trees. The Appellant also questioned the difference in comparing adjacent properties
(Beard's Cove development) with the subject property.
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$41,620 and improvements at $32,065 for a total of
$73,685 for the subject parcel.
DocuSign Envelope ID:6F525443-74B5-464C-82D6-09C62EE15E5F
Page 2
Petition No.41.2022 Parcel No. 12331-23-90012
Dated this 25th day of January 2022
DocuSigned by: Do/cuuS'iigned by:
v�V' r6"
�zsaaaa�;
Ke ra e erger,PhD,Chairperson's Signature Clerk's Signature
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:6F525443-74B5-464C-82D6-09C62EE15E5F
Order of the Mason County
Board of Equalization
Property Owner: John Byerly
Parcel Number(s): 12331-23-90120
Assessment Year: 2021 Petition Number: 42.2022
Date(s) of Hearing: 1/25/2022
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 $ 72,125 ® Land $ 72,125
® Improvements $ 8,500 ® Improvements $ 8,500
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 80,625 Total Value $ 80,625
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Tuesday, January 25, 2022.
John Byerly, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was present.
The Appellant provided two comparable sales. One comparable sale was not found on the open market, and
the other comparable was purchased through the Mason County Tax Title, and not considered a typical
market transaction.
The Appellant claimed that the Assessor was in error by applying a flawed methodology approach which
the Appellant believed was inconsistent, flawed, and invalid.
The Appellant also questioned the Assessor's approach to determine the value of view property vs. property
obstructed by trees. The Appellant also questioned the difference in comparing adjacent properties
(Beard's Cove development) with the subject property.
The Board found the Appellant provided no clear, cogent, or convincing evidence to overrule the Assessor's
valuation.
Therefore, the Board sustains the value for the land at $72,125 and improvements at$8,500 for a total of
$80,625 for the subject parcel.
DocuSign Envelope ID:6F525443-74B5-464C-82D6-09C62EE15E5F
Page 2
Petition No.42.2022 Parcel No. 12331-23-90120
Dated this 25th day of January 2022
DocuSigned by: Do/cuuS'iigned by:
Ff
-
Kevm ra e erger,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:6F525443-74B5-464C-82D6-09C62EE15E5F
Order of the Mason County
Board of Equalization
Property Owner: John Byerly
Parcel Number(s): 12331-23-90121
Assessment Year: 2021 Petition Number: 43.2022
Date(s) of Hearing: 1/25/2022
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 $ 75,700 ® Land $ 75,700
® Improvements $ 439,705 ® Improvements $ 439,705
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 515,405 Total Value $ 515,405
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Tuesday, January 25, 2022.
John Byerly, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was present.
The Appellant provided two comparable sales. One comparable sale was not found on the open market, and
the other comparable was purchased through the Mason County Tax Title, and not considered a typical
market transaction.
The Appellant claimed that the Assessor was in error by applying a flawed methodology approach which
the Appellant believed was inconsistent, flawed, and invalid.
The Appellant also questioned the Assessor's approach to determine the value of view property vs. property
obstructed by trees. The Appellant also questioned the difference in comparing adjacent properties
(Beard's Cove development) with the subject property.
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 $75,700 and improvements at $439,705 for a total of
$515,405 for the subject parcel.
DocuSign Envelope ID:6F525443-74B5-464C-82D6-09C62EE15E5F
Page 2
Petition No.43.2022 Parcel No. 12331-23-90121
Dated this 25th day of January 2022
DocuSigned by:FDo/cu S'iigned by:
v V' r6"
e ger,PhD,Chairperson's Signature
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:6F525443-74B5-464C-82D6-09C62EE15E5F
Order of the Mason County
Board of Equalization
Property Owner: John Byerly
Parcel Number(s): 12331-23-90131
Assessment Year: 2021 Petition Number: 44.2022
Date(s) of Hearing: 1/25/2022
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 $ 61,860 ® Land $ 61,860
® Improvements $ 112,170 ® Improvements $ 112,170
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 174,030 Total Value $ 174,030
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Tuesday, January 25, 2022.
John Byerly, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was present.
The Appellant provided two comparable sales. One comparable sale was not found on the open market, and
the other comparable was purchased through the Mason County Tax Title, and not considered a typical
market transaction.
The Appellant claimed that the Assessor was in error by applying a flawed methodology approach which
the Appellant believed was inconsistent, flawed, and invalid.
The Appellant also questioned the Assessor's approach to determine the value of view property vs. property
obstructed by trees. The Appellant also questioned the difference in comparing adjacent properties
(Beard's Cove development) with the subject property.
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 $61,860 and improvements at $112,170 for a total of
$174,030 for the subject parcel.
DocuSign Envelope ID:6F525443-74B5-464C-82D6-09C62EE15E5F
Page 2
Petition No.44.2022 Parcel No. 12331-23-90131
Dated this 25th day of January 2022
DocuSigned by: Do/cuuS'iigned by:
Kevm ra e erger,PhD,Chairperson's Signature Cler s 1 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