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HomeMy WebLinkAbout01/27/2022 DocuSign Envelope ID:84E5AD31-97AE-49BF-A44F-AF34418AFCCD Order of the Mason County Board of Equalization Property Owner: Storage@Allyn LLC Parcel Number(s): 12220-50-74001 Assessment Year: 2021 Petition Number: 29.2022 Date(s) of Hearing: 1/27/2022 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 $ 290,940 ® Land $ 290,940 ® Improvements $ 361,320 ® Improvements $ 225,000 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 652,260 Total Value $ 515,940 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Thursday, January 27, 2022. Storage@Allyn LLCRobert Easter, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and Assessor Patti McLean were present. The Appellant provided his financials on his income-producing property. He stated during the hearing that the cost approach was an erroneous method for valuing the subject parcel. Having provided financial information it was his contention that the income approach valuation method should be used in this case. The Assessor stated that her office was not equipped to use the income approach valuation method and therefore justified using the cost approach method. The Assessor's Representative also testified that the economic factor of 66.34%was applied over five years. The Board found that the Assessor's valuation was in error and sets the value for the land at $290,940 and improvements at $225,000 for a total of$515,940 for the subject parcel. DocuSign Envelope ID:84E5AD31-97AE-49BF-A44F-AF34418AFCCD Page 2 Petition No.29.2022 Parcel No. 12220-50-74001 Dated this 27th day of January 2022 DocuSigned by: DocuSigned by: Ke ra e erger,PhD,Chairperson's Signature C er 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:84E5AD31-97AE-49BF-A44F-AF34418AFCCD Order of the Mason County Board of Equalization Property Owner: Marianne Cartwright Parcel Number(s): 22212-59-00025 Assessment Year: 2021 Petition Number: 48.2022 Date(s) of Hearing: 1/27/2022 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 $ 141,600 ® Land $ 141,600 ® Improvements $ 585,900 ® Improvements $ 585,900 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 727,500 Total Value $ 727,500 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Thursday, January 27, 2022. Marianne Cartwright, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was present. The Appellant provided two comparable sales and expressed concern over the value increase year over year assigned to the subject parcel. Additionally, the Assessor's Representative provided three comparable sales. As adjusted, these five sales ranged in value from $516,098 to $846,319. The subject property fell within this range. 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$141,600 and improvements at$585,900 for a total of $727,500 for the subject parcel. DocuSign Envelope ID:84E5AD31-97AE-49BF-A44F-AF34418AFCCD Page 2 Petition No.48.2022 Parcel No.22212-59-00025 Dated this 27th day of January 2022 DocuSigned by: DocuSigned by: r6"0-.v� In, Va1n.�Et,�l,ir/�t V � " e er,PhD,Chairperson's Signature Clern 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:84E5AD31-97AE-49BF-A44F-AF34418AFCCD Order of the Mason County Board of Equalization Property Owner: F. Patrick&Robin Gorman Parcel Number(s): 42036-75-00040 Assessment Year: 2021 Petition Number: 50.2022 Date(s) of Hearing: 1/27/2022 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 $ 63,625 ® Land $ 63,625 ® Improvements $ 287,055 ® Improvements $ 287,055 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 350,680 Total Value $ 350,680 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Thursday, January 27, 2022. F. Patrick &Robin Gorman, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was present. The Appellant stated on his petitions there were no improvements to residence or barn and the remaining outbuildings are not permanent fixtures. The Appellant expressed concern of the 46% year over year increase and felt that should be spread over many years. The Assessor's Representative presented four comparable sales ranging in indicated value from $390,122 to $433,132. The value of the subject property fell below this range. 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 $63,625 and improvements at $287,055 for a total of $350,680 for the subject parcel. DocuSign Envelope ID:84E5AD31-97AE-49BF-A44F-AF34418AFCCD Page 2 Petition No.50.2022 Parcel No.42036-75-00040 Dated this 27th day of January 2022 5 DocuSigned by: DocuSigned by: In, Va1n Ke ra e erger,PhD,Chairperson's Signature Cler 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