HomeMy WebLinkAbout01/24/2023 DocuSign Envelope ID:4598D41 C-9E4F-41 FA-8906-86236ECFEF47
Order of the Mason County
Board of Equalization
Property Owner: Bruce & Marie Gardner
Parcel Number(s): 32021-51-00010
Assessment Year: 2022 Petition Number: 48.2023
Date(s) of Hearing: 1/24/2023
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 $ 172,730 ® Land $ 172,730
® Improvements $ 903,595 ® Improvements $ 903,595
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 1,076,325 Total Value $ 1,076,325
This decision is based on our finding that:
The hearing was held on Tuesday, January 24, 2023.
Bruce & Marie Gardner, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative,
was present.
The Appellant provided five sales which were located out of the immediate area.
The Appellant was concerned about the parcel being close to the railroad tracks and the treatment center
which could detriment the overall market value. The Assessor's Representative stated they will re-evaluate
in three years at the next physical inspection.
The Assessor's Representative presented five comparable sales, as adjusted, ranging from $967,343 to
$1,051,949. The value of the subject parcel falls just outside of 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$172,730 and improvements at $903,595 for a total of
$1,076,325 for the subject parcel.
DocuSign Envelope ID:4598D41 C-9E4F-41 FA-8906-86236ECFEF47
Page 2
Petition No.48.2023 Parcel No.32021-51-00010
Dated this 24th day of January 2023
rDocuSigned by: DocuSigned by:
Lvuln, FV'Av&t,bt,Vg_r � rb"
Kevm ranke erger,PhD,Vice-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:4598D41 C-9E4F-41 FA-8906-86236ECFEF47
Order of the Mason County
Board of Equalization
Property Owner: Matthew & Connie King
Parcel Number(s): 32127-51-00259
Assessment Year: 2022 Petition Number: 49.2023
Date(s) of Hearing: 1/24/2023
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 $ 33,690 ® Land $ 33,690
® Improvements $ 415,640 ® Improvements $ 415,640
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 449,330 Total Value $ 449,330
This decision is based on our finding that:
The hearing was held on Tuesday, January 24, 2023.
Connie King, Appellant, arrived late for the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant commented that the home was owned by a relative, which was the reason for the purchase.
The Appellant provided a fee appraisal which stated the opinion of value for the parcel is $445,000.
The Assessor's Representative presented a chart of the four comparable sales that the fee appraisal used. As
adjusted, these ranged from $390,415 to $505,770. The value of the subject parcel falls within 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$33,690 and improvements at $415,640 for a total of
$449,330 for the subject parcel.
DocuSign Envelope ID:4598D41 C-9E4F-41 FA-8906-86236ECFEF47
Page 2
Petition No.49.2023 Parcel No.32127-51-00259
Dated this 24th day of January 2023
DocuSigned by: DocuSigned by:
In, vtw�l�t,lat,V/�t,V G�� r4"
Kevm ra e erger,PhD,Vice-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:4598D41 C-9E4F-41 FA-8906-86236ECFEF47
Order of the Mason County
Board of Equalization
Property Owner: Jennifer Cooke
Parcel Number(s): 22108-50-00015
Assessment Year: 2022 Petition Number: 50.2023
Date(s) of Hearing: 1/24/2023
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 $ 416,450 ® Land $ 416,450
® Improvements $ 339,510 ® Improvements $ 249,270
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 755,960 Total Value $ 665,720
This decision is based on our finding that:
The hearing was held on Tuesday, January 24, 2023.
Jennifer Cooke, Darren Brockie, S. Brockie, and Robert Brockie, Appellants, were present at the hearing.
IdaMae Jensen, Assessor's Representative, was present.
The Appellants provided three sales ranging in value from $359,950 to $585,000.
The Assessor's Representative testified that these sales were not truly comparable to the subject parcel and
provided four comparable sales, as adjusted, with a range from $771,410 to $866,511.
The Board found the square footage on record to be misleading. As a concession to clarify, the value is
reduced.
Therefore, the Board overrules the assessed value and sets the value for the land at $416,450 and
improvements at$249,270 for a total of$665,720 for the subject parcel.
DocuSign Envelope ID:4598D41 C-9E4F-41 FA-8906-86236ECFEF47
Page 2
Petition No.50.2023 Parcel No.22108-50-00015
Dated this 24th day of January 2023
DocuSigned by: DocuSigned by:
9(� r6"
Ch—er—yTMT iams,Acting 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:4598D41 C-9E4F-41 FA-8906-86236ECFEF47
Order of the Mason County
Board of Equalization
Property Owner: Melanie &Adam Crowhurst
Parcel Number(s): 42012-59-00052
Assessment Year: 2022 Petition Number: 51.2023
Date(s) of Hearing: 1/24/2023
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 $ 29,375 ® Land $ 29,375
® Improvements $ 454,675 ® Improvements $ 382,490
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 484,050 Total Value $ 411,865
This decision is based on our finding that:
The hearing was held on Tuesday, January 24, 2023.
Adam Crowhurst, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
On the petition, the Appellant provided recent sales of comparable properties.
The Assessor's Representative provided four comparable sales with an indicated value of$398,560 to
$449,038.
The Board found that the market analysis indicated a reduction in value was warranted.
Therefore, the Board overrules the assessed value and sets the value for the land at $29,375 and
improvements at$382,490 for a total of$411,865 for the subject parcel.
DocuSign Envelope ID:4598D41 C-9E4F-41 FA-8906-86236ECFEF47
Page 2
Petition No.51.2023 Parcel No.42012-59-00052
Dated this 24th day of January 2023
DocuSigned by: DocuSigned by:
C ery i iams,acting Chairperson's Signature Cler rMigna 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