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HomeMy WebLinkAbout02/24/2022 DocuSign Envelope ID:4B71150D-3DF5-4FFD-87FA-1C6977846782 Order of the Mason County Board of Equalization Property Owner: Value Commercial Real Estate LLC Parcel Number(s): 12332-50-00012 Assessment Year: 2021 Petition Number: 79.2022 Date(s) of Hearing: 2/24/2022 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 $ 234,480 ® Land $ 234,480 ® Improvements $ 911,150 ® Improvements $ 911,150 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 1,145,630 Total Value $ 1,145,630 This decision is based on our finding that: The hearing was held on Thursday, February 3, 2022. Value Commercial Real Estate LLCAdam Zech, Appellant, was not present at the hearing. The Assessor was represented by IdaMae Jensen and Tom Gibbons. On the appeal application, three comparable sales were listed but no additional information was presented to the Board. The Appellant also questioned the methodology of assessments during the past three years. The Assessor's Representative testified that all commercial properties in Mason County are assessed using the cost method. As per Marshall & Swift, the Assessor confirmed with the Appellant on the quality, condition and features contained within the subject improvement. 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$234,480 and improvements at $911,150 for a total of $1,145,630 for the subject parcel. DocuSign Envelope ID:4B71150D-3DF5-4FFD-87FA-1C6977846782 Page 2 Petition No.79.2022 Parcel No. 12332-50-00012 Dated this 24th day of February 2022 II DocuSigned by: DocuSigned by: 1`LUtln, �VaUn�t,(41,V'�t,V' y �4� Kevin Fr ,e erger,PhD,Chairperson's Signature er 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 DocuSign Envelope ID:4B71150D-3DF5-4FFD-87FA-1C6977846782 Order of the Mason County Board of Equalization Property Owner: Leeann Barnett &Joseph Pollan Parcel Number(s): 23424-34-90070 Assessment Year: 2021 Petition Number: 80.2022 Date(s) of Hearing: 2/24/2022 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 $ 147,735 ® Land $ 147,735 ® Improvements $ 492,515 ® Improvements $ 492,515 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 640,250 Total Value $ 640,250 This decision is based on our finding that: The hearing was held on Thursday, February 3, 2022. The Apellants, Leeann Barnett and Joseph Pollari, were represented by Leann Barnett at the hearing. IdaMae Jensen, Assessor's Representative, was present. The Appellant submitted a recorded survey indicating the site is actually 1-acre smaller than as noted on the Assessor's records, due to natural creek relocation, and was submitted into evidence. The Assessors' Representative testified that the current assessed value has been adjusted to the new acreage of 5.6 acres. The Appellant did not question the assessment of the improvements. 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$147,735 and improvements at $492,515 for a total of $640,250 for the subject parcel. DocuSign Envelope ID:4B71150D-3DF5-4FFD-87FA-lC6977846782 Page 2 Petition No.80.2022 Parcel No.23424-34-90070 Dated this 24th day of February 2022 5 DocuSigned by: DocuSigned by: In, Va1n�t,�W/�t,V fG�� rb" Kevin Fran a erger,PhD,Chairperson's Signature Cher 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 DocuSign Envelope ID:4B71150D-3DF5-4FFD-87FA-1C6977846782 Order of the Mason County Board of Equalization Property Owner: Kimberly Gregg Parcel Number(s): 31910-34-90070 Assessment Year: 2021 Petition Number: 81.2022 Date(s) of Hearing: 2/24/2022 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 $ 76,860 ® Land $ 76,860 ® Improvements $ 385,460 ® Improvements $ 385,460 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 462,320 Total Value $ 462,320 This decision is based on our finding that: The hearing was held on Thursday, February 3, 2022. Kimberly Gregg, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was present. The Appellant testified that she was concerned that her property was valued more than a neighboring parcel which is in the same plat. The Assessor's Representative testified that the home building had depreciated by 5% and$16,825 was deducted from the assessed value. The Assessor's Representative provided five comparable sales. All comparable sales were of the same type of construction as the subject property ranging in value, as adjusted, from $402,177 to $486,710. The subject parcel 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 $ 76,860 and improvements at $385,460 for a total of $462,320 for the subject parcel. DocuSign Envelope ID:4B71150D-3DF5-4FFD-87FA-lC6977846782 Page 2 Petition No.81.2022 Parcel No.31910-34-90070 Dated this 24th day of February 2022 5 DocuSigned by: DocuSigned by: Ke 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