HomeMy WebLinkAbout03/03/2022 DocuSign Envelope ID:2D1C09AC-C8EE-4CA9-8DF1-35BD2DF09389
Order of the Mason County
Board of Equalization
Property Owner: Arcadia Service Association
Parcel Number(s): 32035-23-00003
Assessment Year: 2021 Petition Number: 89.2022
Date(s) of Hearing: 3/3/2022
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 $ 29,400 ® Land $ 29,400
❑ Improvements $ ® Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 29,400 Total Value $ 29,400
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Thursday, March 3, 2022.
Arcadia Service Association, Appellant, was represented by Jim Freed at the hearing. IdaMae Jensen,
Assessor's Representative, was present.
The Appellant presented written documents from 2020 mentioning that the parcel is unbuildable during
October through May each year. He further commented that Arcadia Service Association purchased the
property and he represents the Association.
The Assessor's Representative, IdaMae Jensen, stated that the 6.5-acre subject parcel did tend to flood and
the property has been decremented 70% leaving the remaining value of$29,400.
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$29,400 for a total of$29,400 for the subject parcel.
DocuSign Envelope ID:2D1C09AC-C8EE-4CA9-8DF1-35BD2DF09389
Page 2
Petition No.89.2022 Parcel No.32035-23-00003
Dated this 3rd day of March 2022
DocuSigned by: DocuSigned by:
�aan iGt th w's f?f_&� rbOW
9�F-699&E-9394409...
Janice Loomis,Vice-Chairperson's Signature Cler s igna &-
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:2D1C09AC-C8EE-4CA9-8DF1-35BD2DF09389
Order of the Mason County
Board of Equalization
Property Owner: Matt & Stephanie Payne McMahon
Parcel Number(s): 42331-50-93193
Assessment Year: 2021 Petition Number: 90.2022
Date(s) of Hearing: 3/3/2022
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 $ 41,105 ® Land $ 41,105
❑ Improvements $ ® Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 41,105 Total Value $ 41,105
This decision is based on our finding that:
The hearing was held virtually via the Zoom platform on Thursday, March 3, 2022.
Stephanie Payne McMahon, Appellant, was present at the hearing. IdaMae Jensen, Assessor's
Representative, was present.
The Appellant presented three comparable sales ranging from $15,000 - $45,000.
The Appellant testified that the lot next door to the subject property sold for 67% less than the subject
parcel's assessed value.
The Assessor's Representative testified there was an error, which is now being corrected for the 2023 tax
year. Therefore, the neighboring lot will be assessed at the same value as the subject property, as it has the
same number of lake-frontage feet.
The Appellant stressed the lack of power, sewer, water, and road access. The Assessor's Representative
provided ten sales which indicates that the lack of access does not negatively impact the value of the subject
property.
The Board found that the Assessor provided adequate evidence to sustain the value for the land at$ 41,105
for a total of$ 41,105 for the subject parcel.
DocuSign Envelope ID:2D1C09AC-C8EE-4CA9-8DF1-35BD2DF09389
Page 2
Petition No.90.2022 Parcel No.42331-50-93193
Dated this 3rd day of March 2022
DocuSigned by: DocuSigned by:
�aan iGt �,bOwtiS F c&, rbot,V'S
Janice oomis, ice-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