HomeMy WebLinkAbout12/13/2022 DocuSign Envelope ID:87BE6E2D-B5F5-417F-91BB-611EF6FB4EC1
Order of the Mason County
Board of Equalization
Property Owner: Kasten Revocable Living Trust
Parcel Number(s): 32235-75-90371
Assessment Year: 2022 Petition Number: 13.2023
Date(s) of Hearing: 12/13/2022
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 $ 54,355 ® Land $ 54,355
❑ Improvements $ 0 ® Improvements $ 0
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 54,355 Total Value $ 54,355
This decision is based on our finding that:
The hearing was held on Tuesday, December 13, 2022.
Gregory Kasten, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant stated in his petition that he purchased the property for$24,000 on May 2020. He claimed in
his petition that this was an arm's length sale. However, there was no documentary evidence to support
this.
He also stated that he does not have a clear title to the property and therefore he believed the value of the
property should be reduced on this basis.
The Assessor's Representative provided six sales with an indicated value range of$37,605 to $110,680.
The value of the subject parcel fell within this range. She stated that there is no consideration for lack of a
clear title, and any liability falls between the buyer and seller. She further stated that Washington State law
does not consider a transaction that is not arm's length for purposes of valuation.
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$54,355 and improvements at $0 for a total of
$54,355 for the subject parcel.
DocuSign Envelope ID:87BE6E2D-B5F5-417F-91BB-611EF6FB4EC1
Page 2
Petition No. 13.2023 Parcel No.32235-75-90371
Dated this 13th day of December 2022
5DocuSigned by: DocuSigned by:
aan.iGt,
Jamce oozms, airperson's Signature C—Ie rTcs9 igna t We
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:87BE6E2D-B5F5-417F-91BB-611EF6FB4EC1
Order of the Mason County
Board of Equalization
Property Owner: Roger&Kimberly Collins
Parcel Number(s): 22221-24-00470
Assessment Year: 2022 Petition Number: 11.2023
Date(s) of Hearing: 12/13/2022
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 $ 219,375 ® Land $ 219,375
❑ Improvements $ 0 ® Improvements $ 0
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 219,375 Total Value $ 219,375
This decision is based on our finding that:
The hearing was held on Tuesday, December 13, 2022.
Roger Collins, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant stated in his petition that the site is unbuildable and has been over valued for the 2023 tax
year. He further states that there are two parts to the subject parcel as it is bifurcated by E State Route 106.
The Appellant provided eight sales of which the Assessor's Representative did not consider as comparable
sales for variety of reasons.
The Assessor's Representative provided four sales with an adjusted value range of$175,587 to $412,671.
She also noted that the subject parcel has been decremented by 50%. The Appellant has full use of the
subject parcel which can be used for recreation, including temporary structures.
The Assessor's Representative explained that the increase in value for the subject parcel was due mainly to
the increasing value of waterfront parcels.
Therefore, 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$219,375 and improvements at $0 for a total of
$219,375 for the subject parcel.
DocuSign Envelope ID:87BE6E2D-B5F5-417F-91BB-611EF6FB4EC1
Page 2
Petition No. 11.2023 Parcel No.22221-24-00470
Dated this 13th day of December 2022
5 DocuSigned by: DocuSigned by:
r6"
Janice norms, 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