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Home My WebLink About02/22/2022 DocuSign Envelope ID:66AC6394-4FE5-4F12-9444-6BCC6064B45C Order of the Mason County Board of Equalization Property Owner: Brian&Karen Cross Parcel Number(s): 22218-33-90022 Assessment Year: 2021 Petition Number: 73.2022 Date(s) of Hearing: 2/22/2022 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 $ 518,455 ® Land $ 518,455 ® Improvements $ 128,445 ® Improvements $ 128,445 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 646,900 Total Value $ 646,900 This decision is based on our finding that: The hearing was held on Thursday, February 3, 2022. Brian &Karen Cross, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was present. The Appellant stated area homes have not sold for that value, and $220,000 increase with no improvements to land seems ridiculous. The Appellant testified that his property on the backland portion included wetlands, streams, and steep hillsides. The Appellant questioned if the subject property's front feet(ff) are measured at the low or high tide. The Assessor's Representative responded that it is measured at high tide. The Assessor's Representative explained the changes made for the 2022 tax year. The value of the subject parcel was based on 115 ff which left the remaining 80 ff as having no value. This was found to be a clerical error. The ff of waterfront was corrected based on the 2011 survey which was initiated by the petitioner for segregation purposes. The ff is reported as 195.84 on the survey. The Assessor's Representative, testified that depreciation of$38,608 was applied to the replacement home value. 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$518,455 and improvements at $128,445 for a total of $646,900 for the subject parcel. DocuSign Envelope ID:66AC6394-4FE5-4F12-9444-6BCC6064B45C Page 2 Petition No.73.2022 Parcel No.22218-33-90022 Dated this 22nd day of February 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:66AC6394-4FE5-4F12-9444-6BCC6064B45C Order of the Mason County Board of Equalization Property Owner: Anthony&Amanda Seward Parcel Number(s): 32031-76-90053 Assessment Year: 2021 Petition Number: 8.2022 Date(s) of Hearing: 12/7/2021 &2/22/2022 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 $ 41,140 ® Land $ 41,140 ® Improvements $ 196,340 ® Improvements $ 196,340 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 237,480 Total Value $ 237,480 This decision is based on our finding that: The hearing was held on Tuesday, December 7, 2021. Anthony&Amanda Seward, Appellants, were present at the hearing. IdaMae Jensen, Assessor's Representative, Vickie King, Chief Deputy Assessor, and Assessor Patti McLean were present. This hearing was continued upon request of the Appellants. The continuation hearing was held on Tuesday, February 22, 2022. Anthony&Amanda Seward, Appellants, were present at the hearing. The Assessor's Representative, IdaMae Jensen, was present. At the continuation hearing, the Appellants testified that their home needed measurable work and was not valued as such. They also questioned the comparable sales presented by the Assessor's Representative as they were not in their immediate neighborhood and therefore not comparable, even with adjustments. The Assessor's Representative presented six comparable sales all within a four-mile radius of the subject parcel with a value range of$248,694 to $321,000. The subject property fell below this range. The Assessor's Representative noted the depreciation factor of 24% which equals $38,608 applied to the subject property. The Board found no clear, cogent, or convincing evidence to overrule the Assessor. Therefore, the Board sustains the value for the land at$ 41,140 and improvements at$196,340 for a total of $237,480 for the subject parcel. DocuSign Envelope ID:66AC6394-4FE5-4F12-9444-6BCC6064B45C Page 2 Petition No.8.2022 Parcel No.32031-76-90053 Dated this 22nd day of February 2022 DocuSigned by: DocuSigned by: In, vtw�l�t,tat,V/�t,V f G�� rb" Kevin Fran a 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:66AC6394-4FE5-4F12-9444-6BCC6064B45C Order of the Mason County Board of Equalization Property Owner: Joe & Sharon Zeeben Parcel Number(s): 22003-75-00300 Assessment Year: 2021 Petition Number: 76.2022 Date(s) of Hearing: 2/22/2022 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 $ 184,340 ® Land $ 184,340 ® Improvements $ 400,240 ® Improvements $ 400,240 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 584,580 Total Value $ 584,580 This decision is based on our finding that: The hearing was held on Thursday, February 3, 2022. Joe & Sharon Zeeben, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was present. The Appellants testified that they found the year-over-year increase for improvements to be exorbitant as the home had deferred maintenance in many areas. In particular, they were concerned about their decking and what it might cost to replace. The Assessor's Representative testified that an appraiser met with the Appellants during the protest period during the 2021 tax year. The value was reduced at that time from $636,285 to $634,510 due to the condition of the flooring. Also, the condition of the home was reduced from average/good to average. The home was most recently remodeled in 2002, and is carrying a depreciation factor of 21.6%, for a total of$79,325. 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 $199,630 and improvements at $442,880 for a total of $634,510 for the subject parcel. DocuSign Envelope ID:66AC6394-4FE5-4F12-9444-6BCC6064B45C Page 2 Petition No.76.2022 Parcel No.22003-75-00300 Dated this 22nd day of February 2022 5 DocuSigned by: DocuSigned by: Kevin 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