HomeMy WebLinkAbout03/01/2022 DocuSign Envelope ID:4B71150D-3DF5-4FFD-87FA-1C6977846782
Order of the Mason County
Board of Equalization
Property Owner: Jon& Sheree Jankowski
Parcel Number(s): 22214-52-00013
Assessment Year: 2021 Petition Number: 82.2022
Date(s) of Hearing: 3/l/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 $ 180,640 ® Land $ 180,640
® Improvements $ 322,140 ® Improvements $ 322,140
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 502,780 Total Value $ 502,780
This decision is based on our finding that:
The hearing was held on Tuesday, March 1, 2022.
Jon Jankowski, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant purchased the property in 2016 as a five-parcel sale for $565,000.
As further evidence, the Appellants presented a fee appraisal performed in November 2020 reconciling the
five parcels as one economic unit at$630,000.
The Assessor's Representative testified that the value of all five parcels now total $717,275 with a
breakdown of$502,780—Parcel#22214-52-00013, $168,800—Parcel#22214-52-00014, $35,175 —Parcel
#22214-52-00048, $5,265 —Parcel#22214-52-0049 and$5,255 —Parcel#22214-52-00909.
The Appellant did not provide clear, cogent, or convincing evidence that the Assessor was in error.
Therefore, the Board sustains the value for the land at$180,640 and improvements at $322,140 for a total of
$502,780 for the subject parcel.
DocuSign Envelope ID:4B71150D-3DF5-4FFD-87FA-lC6977846782
Page 2
Petition No.82.2022 Parcel No.22214-52-00013
Dated this 1 st day of March 2022
DocuSigned by: DocuSigned by:
Kevin ra e efger,PhD,Chairperson's Signature C er 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:4B71150D-3DF5-4FFD-87FA-1C6977846782
Order of the Mason County
Board of Equalization
Property Owner: Jon& Sheree Jankowski
Parcel Number(s): 22214-52-00014
Assessment Year: 2021 Petition Number: 83.2022
Date(s) of Hearing: 3/l/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 $ 168,800 ® Land $ 168,800
® Improvements $ ® Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 168,800 Total Value $ 168,800
This decision is based on our finding that:
The hearing was held on Tuesday, March 1, 2022.
Jon Jankowski, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant purchased the property in 2016 as a five-parcel sale for $565,000.
As further evidence, the Appellants presented a fee appraisal performed in November 2020 reconciling the
five parcels as one economic unit at$630,000.
The Assessor's Representative testified that the value of all five parcels now total $717,275 with a
breakdown of$502,780—Parcel#22214-52-00013, $168,800—Parcel#22214-52-00014, $35,175 —Parcel
#22214-52-00048, $5,265 —Parcel#22214-52-0049 and$5,255 —Parcel#22214-52-00909.
The Appellant did not provide clear, cogent, or convincing evidence that the Assessor was in error.
Therefore, the Board sustains the value for the land at$168,800 for a total of$168,800 for the subject
parcel.
DocuSign Envelope ID:4B71150D-3DF5-4FFD-87FA-lC6977846782
Page 2
Petition No.83.2022 Parcel No.22214-52-00014
Dated this 1st day of March 2022
DocuSigned by: DocuSigned by:
Kevm ra e erger,PhD,Chairperson's Signature Cl er 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:4B71150D-3DF5-4FFD-87FA-1C6977846782
Order of the Mason County
Board of Equalization
Property Owner: Bobby Cheong &Koh Heowkkiat
Parcel Number(s): 22031-51-00040
Assessment Year: 2021 Petition Number: 85.2022
Date(s) of Hearing: 3/l/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 $ 25,180 ® Land $ 25,180
® Improvements $ ® Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 25,180 Total Value $ 25,180
This decision is based on our finding that:
The hearing was held on Tuesday, March 1, 2022.
Bobby Cheong, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant purchased the subject property for $14,000 in 2019, via a market transaction. He testified
that he purchased the adjoining parcel in 2021, also a market transaction, for$15,000. The Appellant
testified that the purchase price should be the same as the market transaction price.
The Appellant provided three comparable sales with a value range of$15,000 - $24,200 from 2019—2021.
The Assessor's Representative testified that two of these sales were not found on the open market.
The Assessor's Representative provided four comparable sales with a value range of$27,000 to $40,000.
The value of the subject property fell below this range.
The Board found no clear, cogent, or convincing evidence that the Assessor was in error.
Therefore, the Board sustains the value for the land at$ 25,180 for a total of$ 25,180 for the subject parcel.
DocuSign Envelope ID:4B71150D-3DF5-4FFD-87FA-1C6977846782
Page 2
Petition No.85.2022 Parcel No.22031-51-00040
Dated this 1st day of March 2022
DocuSigned by: DocuSigned by:
w Fr"c,Dwy ,�
Kevin Fr eberger,PhD,Chairperson's Signature i 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 • WE File
REV 64 0058 (5/25/2017)—MCBOE062019
DocuSign Envelope ID: B97DB250-FAF6-494B-8724-20E754C97DB8
Corrected
Order of the Mason County
Board of Equalization
Property Owner: Bobby Cheong &Heowkkiat Koh
Parcel Number(s): 22031-51-00037
Assessment Year: 2021 Petition Number: 130.2022
Date(s) of Hearing: 3/l/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 $ 24,700 ® Land $ 24,700
® Improvements $ 0 ® Improvements $ 0
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 24,700 Total Value $ 24,700
This decision is based on our finding that:
The hearing was held on Tuesday, March 1, 2022.
Bobby Cheong Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant purchased the subject property for $15,000 in 2021, via a market transaction. He
testified that he purchased the adjoining parcel in 2019, also a market transaction, for$14,000. The
Appellant testified that the purchase price should be the same as the market transaction price.
The Appellant provided three comparable sales with a value range of$15,000 - $24,200 from 2019—
2021. The Assessor's Representative testified that two of these sales were not found on the open
market.
The Assessor's Representative provided four comparable sales with a value range of$27,000 to
$40,000. 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 $24,700 and improvements at $0 for a total of
$24,700 for the subject parcel.
DocuSign Envelope ID: B97DB250-FAF6-494B-8724-20E754C97DB8
Page 2
Petition No. 130.2022 Parcel No.22031-51-00037
Dated this 24th day of March 2022
DocuSigned by: Docu Signed by:
C�— fw-&y r6v—rs
IN
even r e erger,PhD,Chairperson's Signature er 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