HomeMy WebLinkAbout05/17/2022 DocuSign Envelope ID:ODBE9944-OA51-4CB1-BAAB-07ODC8B65CBF
Order of the Mason County
Board of Equalization
Property Owner: David&Janice Stewart
Parcel Number(s): 22330-33-00010
Assessment Year: 2021 Petition Number: 120.2022
Date(s) of Hearing: 5/17/2022
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 $ 52,410 ® Land $ 52,410
® Improvements $ 450,970 ® Improvements $ 450,970
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 503,380 Total Value $ 503,380
This decision is based on our finding that:
The hearing was held on Tuesday, May 17, 2022.
David&Janice Stewart, Appellants, were present at the hearing. IdaMae Jensen, Assessor's
Representative, was present.
The Appellant provided three sales ranging in adjusted value from$493,265 to $538,613.
The Assessor's Representative presented five comparable sales ranging in value from $482,969 to
$523,950. The Board noted that the assessed value of the subject property falls within these given ranges.
The Appellant questioned the condition of the home as it was 36 years of age and not many improvements
have been made inside the home. The Assessor's Representative pointed out that the home carried a 16%
depreciation factor, equaling $59,793 to recognize the home has not been upgraded. The Assessor's
Representative also pointed out that the number of bathrooms has been replaced by counting the number of
plumbing fixtures.
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 $ 52,410 and improvements at $450,970 for a total of
$503,380 for the subject parcel.
DocuSign Envelope ID:ODBE9944-OA51-4CB1-BAAB-07ODC8B65CBF
Page 2
Petition No. 120.2022 Parcel No.22330-33-00010
Dated this 17th day of May 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
DocuSign Envelope ID:ODBE9944-OA51-4CB1-BAAB-07ODC8B65CBF
Order of the Mason County
Board of Equalization
Property Owner: Leslie &Karolyn Smith
Parcel Number(s): 32020-54-06013
Assessment Year: 2021 Petition Number: 139.2022
Date(s) of Hearing: 5/17/2022
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 $ 15,690 ® Land $ 15,690
® Improvements $ 0 ® Improvements $ 0
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 15,690 Total Value $ 15,690
This decision is based on our finding that:
The hearing was held on Tuesday, May 17, 2022.
Leslie &Karolyn Smith, Appellant, were not present at the hearing. IdaMae Jensen, Assessor's
Representative, was present.
The Appellant indicated on the petition that the lot has no access, is not buildable, and there is no water or
sewage access.
The Assessor's Representative testified that there is a dirt access road and sewer is available according to
the City of Shelton. The City stated that water is not available and the owner would need to install their
own well. The Assessor provided a GIS map that showed the subject is equalized within its immediate
neighborhood. Adjacent to the subject property is a $25,000 vacant site sale, which is the same size as the
subject, and with the same access.
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$15,690 and improvements at $0 for a total of
$15,690 for the subject parcel.
DocuSign Envelope ID:ODBE9944-OA51-4CB1-BAAB-07ODC8B65CBF
Page 2
Petition No. 139.2022 Parcel No.32020-54-06013
Dated this 17th day of May 2022
FII DocuSigned by: DocuSigned by:
------------- lf@424P-4��
Kevin ra e erger,PhD,Chairperson's Signature Clerk's Signature
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:ODBE9944-OA51-4CB1-BAAB-07ODC8B65CBF
Order of the Mason County
Board of Equalization
Property Owner: Torsby Creek Tidelands Revocable Trust
Parcel Number(s): 32024-51-70001
Assessment Year: 2021 Petition Number: 20.2022
Date(s) of Hearing: 5/17/2022
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 $ 13,745 ® Land $ 13,745
® Improvements $ ® Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 13,745 Total Value $ 13,745
This decision is based on our finding that:
The hearing was held on Tuesday, May 17, 2022.
Torsby Creek Tidelands Revocable Trust, Appellant, was represented by David Linth at the hearing.
IdaMae Jensen, Assessor's Representative, and Assessor Patti McLean were present.
The Appellant disputed the methodology in valuing tideland properties.
The Board clarified that the methodology used by the Assessor is beyond the scope of the Board of
Equalization.
The Assessor's Representative presented eight tideland sales. She testified that all tideland properties are
valued consistently throughout the County.
The Appellant questioned the front foot measurement of two of the eight sales. No evidence was provided
that the Assessor was in error.
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 $13,745 and improvements at $0 for a total of
$13,745 for the subject parcel.
DocuSign Envelope ID:ODBE9944-OA51-4CB1-BAAB-07ODC8B65CBF
Page 2
Petition No.20.2022 Parcel No.32024-51-70001
Dated this 17th day of May 2022
rDocuSigned by: DocuSigned by:
FrAv&tbwq-r � r6"
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
DocuSign Envelope ID:ODBE9944-OA51-4CB1-BAAB-07ODC8B65CBF
Order of the Mason County
Board of Equalization
Property Owner: Torsby Creek Tidelands Revocable Trust
Parcel Number(s): 32024-51-70002
Assessment Year: 2021 Petition Number: 21.2022
Date(s) of Hearing: 5/17/2022
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 $ 13,745 ® Land $ 13,745
® Improvements $ ® Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 13,745 Total Value $ 13,745
This decision is based on our finding that:
The hearing was held on Tuesday, May 17, 2022.
Torsby Creek Tidelands Revocable Trust, Appellant, was represented by David Linth at the hearing.
IdaMae Jensen, Assessor's Representative, and Assessor Patti McLean were present.
The Appellant disputed the methodology in valuing tideland properties.
The Board clarified that the methodology used by the Assessor is beyond the scope of the Board of
Equalization.
The Assessor's Representative presented eight tideland sales. She testified that all tideland properties are
valued consistently throughout the County.
The Appellant questioned the front foot measurement of two of the eight sales. No evidence was provided
that the Assessor was in error.
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 $ 13,745 and improvements at $0 for a total of
$13,745 for the subject parcel.
DocuSign Envelope ID:ODBE9944-OA51-4CB1-BAAB-07ODC8B65CBF
Page 2
Petition No.21.2022 Parcel No.32024-51-70002
Dated this 17th day of May 2022
DocuSigned by: DocuSigned by:
In, Va1n�t,�W/�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