HomeMy WebLinkAbout01/10/2023 DocuSign Envelope ID:8A540EC0-24B1-415E-A1 EC-7513B2D517FC
Order of the Mason County
Board of Equalization
Property Owner: John Byerly
Parcel Number(s): 12331-23-90010
Assessment Year: 2022 Petition Number: 33.2023
Date(s) of Hearing: 1/10/2023
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 $ 16,010 ® Land $ 16,010
® Improvements $ 47,615 ® Improvements $ 47,615
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 63,625 Total Value $ 63,625
This decision is based on our finding that:
The hearing was held on Tuesday, January 10, 2023.
John Byerly, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant provided two sales in support of his petition. One was a tax sale and it was not considered as
an arm's-length transaction. The second sale sold in 10/25/2019 at $35,000, as adjusted this sale reconciles
to $51,495.
The Assessor's Representative provided four comparable sales, one of which was the same as the
Appellant's comparable. The indicated value range, as adjusted is $49,060 through $160,165.
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 $16,010 and improvements at $47,615 for a total of
$63,625 for the subject parcel.
DocuSign Envelope ID:8A540EC0-24B1-415E-A1 EC-7513B2D517FC
Page 2
Petition No.33.2023 Parcel No. 12331-23-90010
Dated this 10th day of January 2023
DocuSigned by: DocuSigned by:
FrAv&tbwj-r r �
Kevin Fran e erger,PhD,Chairperson's Signature CIer 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:8A540EC0-24B1-415E-A1 EC-7513B2D517FC
Order of the Mason County
Board of Equalization
Property Owner: John Byerly
Parcel Number(s): 12331-23-90012
Assessment Year: 2022 Petition Number: 34.2023
Date(s) of Hearing: 1/10/2023
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 $ 41,620 ® Land $ 41,620
® Improvements $ 32,065 ® Improvements $ 32,065
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 73,685 Total Value $ 73,685
This decision is based on our finding that:
The hearing was held on Tuesday, January 10, 2023.
John Byerly, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant provided two sales in support of his petition. One was a tax sale and it was not considered as
an arm's-length transaction. The second sale sold in 10/25/2019 at $35,000, as adjusted this sale reconciles
to $51,495.
The Assessor's Representative provided four comparable sales, one of which was the same as the
Appellant's comparable. The indicated value range, as adjusted is $49,060 through $160,165.
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 $41,620 and improvements at $32,065 for a total of
$73,685 for the subject parcel.
DocuSign Envelope ID:8A540EC0-24B1-415E-A1 EC-7513B2D517FC
Page 2
Petition No.34.2023 Parcel No. 12331-23-90012
Dated this loth day of January 2023
FDocuSigned by: DocuSigned by:
r4"
Kevin Prankebelrgd,PhD,Chairperson's Signature Cler s igna ure
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:8A540EC0-24B1-415E-A1 EC-7513B2D517FC
Order of the Mason County
Board of Equalization
Property Owner: John Byerly
Parcel Number(s): 12331-23-90120
Assessment Year: 2022 Petition Number: 35.2023
Date(s) of Hearing: 1/10/2023
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 $ 72,125 ® Land $ 72,125
® Improvements $ 8,500 ® Improvements $ 8,500
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 80,625 Total Value $ 80,625
This decision is based on our finding that:
The hearing was held on Tuesday, January 10, 2023.
John Byerly, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant provided two sales in support of his petition. One was a tax sale and it was not considered as
an arm's-length transaction. The second sale sold in 10/25/2019 at $35,000, as adjusted this sale reconciles
to $51,495.
The Assessor's Representative provided four comparable sales, one of which was the same as the
Appellant's comparable. The indicated value range, as adjusted is $112,870 through $173,165.
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$72,125 and improvements at $8,500 for a total of
$80,625 for the subject parcel.
DocuSign Envelope ID:8A540EC0-24B1-415E-A1 EC-7513B2D517FC
Page 2
Petition No.35.2023 Parcel No. 12331-23-90120
Dated this 10th day of January 2023
DocuSigned by: FDocuSigned
by:
Kevm 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:8A540EC0-24B1-415E-A1 EC-7513B2D517FC
Order of the Mason County
Board of Equalization
Property Owner: John Byerly
Parcel Number(s): 12331-23-90121
Assessment Year: 2022 Petition Number: 36.2023
Date(s) of Hearing: 1/10/2023
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 $ 75,700 ® Land $ 75,700
® Improvements $ 468,045 ® Improvements $ 468,045
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 543,745 Total Value $ 543,745
This decision is based on our finding that:
The hearing was held on Tuesday, January 10, 2023.
John Byerly, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant provided two sales in support of his petition. One was a tax sale and it was not considered as
an arm's-length transaction. The second sale sold in 10/25/2019 at $35,000, as adjusted this sale reconciles
to $51,495.
The Assessor's Representative provided four comparable sales, one of which was the same as the
Appellant's comparable. The indicated value range, as adjusted is $112,870 through $173,165.
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 $75,700 and improvements at $468,045 for a total of
$543,745 for the subject parcel.
DocuSign Envelope ID:8A540EC0-24B1-415E-A1 EC-7513B2D517FC
Page 2
Petition No.36.2023 Parcel No. 12331-23-90121
Dated this loth day of January 2023
DocuSigned by: DocuSigned by:
In, vtw�l�t,tat,V/�t,V rb-&� r4"
oQ�F-aazsaaaa5;
Kevin ra e erg6r,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:8A540EC0-24B1-415E-A1 EC-7513B2D517FC
Order of the Mason County
Board of Equalization
Property Owner: John Byerly
Parcel Number(s): 12331-23-90131
Assessment Year: 2022 Petition Number: 37.2023
Date(s) of Hearing: 1/10/2023
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 $ 61,860 ® Land $ 61,860
® Improvements $ 142,650 ® Improvements $ 142,650
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 204,510 Total Value $ 204,510
This decision is based on our finding that:
The hearing was held on Tuesday, January 10, 2023.
John Byerly, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant provided two sales in support of his petition. One was a tax sale and it was not considered as
an arm's-length transaction. The second sale sold in 10/25/2019 at $35,000, as adjusted this sale reconciles
to $51,495.
The Assessor's Representative provided four comparable sales, one of which was the same as the
Appellant's comparable. The indicated value range, as adjusted is $80,720 through $160,165.
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 $61,860 and improvements at $142,650 for a total of
$204,510 for the subject parcel.
DocuSign Envelope ID:8A540EC0-24B1-415E-A1 EC-7513B2D517FC
Page 2
Petition No.37.2023 Parcel No. 12331-23-90131
Dated this loth day of January 2023
DocuSigned by: DocuSigned by:
In, vtw�l�t,tat,V/�t,V &� r4"
oQL2-F-aazsaaaa5;
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