HomeMy WebLinkAbout12/08/2022 DocuSign Envelope ID: ED643FE6-7E37-4ABB-A3F6-ABCAB9094FE1
Order of the Mason County
Board of Equalization
Property Owner: Don&Janice Easton
Parcel Number(s): 31902-44-90020
Assessment Year: 2022 Petition Number: 9.2023
Date(s) of Hearing: 12/8/2022
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 $ 79,930 ® Land $ 79,930
❑ Improvements $ 588,565 ® Improvements $ 588,565
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 668,495 Total Value $ 668,495
This decision is based on our finding that:
The hearing was held on Thursday, December 8, 2022.
Don Easton, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was present.
The Appellant presented a PowerPoint. The presentation included two comparable sales. One sale was a
forced sale and not considered an arms' length transaction. The second sale was included in the Assessor's
sales grid as#6. He also noted that there are significant odor issues from the commercial marijuana grow
operation in the vicinity.
The Assessor provided a sales grid with six comparable sales with an adjusted value range of$612,775 to
$781,766. Sale#6 was a sale from 2018 and was time adjusted which brought the sales price to $643,790.
This is within 4.8% of the original assessed value of the subject property.
The Assessor's Representative further stated that the subject parcel received a 10% functional obsolescence
decrement in the amount of-$52,982, plus normal wear and tear of 10% for physical and functional
decrement of-$58,869 for a total reduction of-$111,850 for the 2023 tax year.
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$79,930 and improvements at $588,565 for a total of
$668,495 for the subject parcel.
DocuSign Envelope ID: ED643FE6-7E37-4ABB-A3F6-ABCAB9094FE1
Page 2
Petition No.9.2023 Parcel No.31902-44-90020
Dated this 8th day of December 2022
5 DocuSigned by: DocuSigned by:
r6"
Janice 66nus, airperson's Signature Cler s igna re
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: ED643FE6-7E37-4ABB-A3F6-ABCAB9094FE1
Order of the Mason County
Board of Equalization
Property Owner: Daniel & Sara Liechti
Parcel Number(s): 31902-24-00050
Assessment Year: 2022 Petition Number: 10.2023
Date(s) of Hearing: 12/8/2022
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 $ 112,545 ® Land $ 112,545
❑ Improvements $ 341,100 ® Improvements $ 341,100
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 453,645 Total Value $ 453,645
This decision is based on our finding that:
The hearing was held on Thursday, December 8, 2022.
Daniel & Sara Liechti, Appellants, were not present at the hearing. IdaMae Jensen, Assessor's
Representative, was present.
The Appellants stated on their petition that the reasons for their appeal were a portion of land was logged
then not replanted, wooden siding and roof awaiting repair from carpenter ants, and dry rot.
The Assessor's Representative provided three sales with an adjusted value range of$526,770 to $616,175.
The value of the subject property falls below that range.
The Assessor's Representative stated that the subject residence has been depreciated at$70,250 for the 2023
tax year. This is allowed for aging and repair of the property.
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$112,545 and improvements at $341,100 for a total of
$453,645 for the subject parcel.
DocuSign Envelope ID: ED643FE6-7E37-4ABB-A3F6-ABCAB9094FE1
Page 2
Petition No. 10.2023 Parcel No.31902-24-00050
Dated this 8th day of December 2022
FDocuSigned by: DocuSigned by:
tWuGt, �bbwliS F r6"
Janice MEMM, airperson'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: ED643FE6-7E37-4ABB-A3F6-ABCAB9094FE1
Order of the Mason County
Board of Equalization
Property Owner: Kevin J Trussell
Parcel Number(s): 32225-41-00061
Assessment Year: 2022 Petition Number: 6.2023
Date(s) of Hearing: 12/8/2022
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
M Land $ 8,915 ® Land $ 8,915
❑ Improvements $ 0 ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 8,915 Total Value $ 8,915
This decision is based on our finding that:
The hearing was held on Thursday, December 8, 2022.
Kevin Trussell, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant stated the specific reasons for filing his petition were that the lot is unbuildable due to the
steepness, the only level spot is an easement for E Jenns Way, no improvements, no highway access, and no
access to drinking water. No documentary evidence was presented.
The Assessor agrees that the site lacks utilities and at this time is considered unbuildable. It has been
decremented at 75% of the original assessed value of$35,670.
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 $8,915 and improvements at $0 for a total of$8,915
for the subject parcel.
DocuSign Envelope ID: ED643FE6-7E37-4ABB-A3F6-ABCAB9094FE1
Page 2
Petition No.6.2023 Parcel No.32225-41-00061
Dated this 8th day of December 2022
F ocu
Signed by: FDOCUSIgned
by:
Janice oomis, airperson'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