HomeMy WebLinkAbout01/31/2023 DocuSign Envelope ID:CF523253-BB40-43DA-B67A-1EBE9B68DE15
Order of the Mason County
Board of Equalization
Property Owner: Mary Kilduff Trustee
Parcel Number(s): 22212-56-00024
Assessment Year: 2022 Petition Number: 56.2023
Date(s) of Hearing: 1/31/2023
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 $ 497,085 ® Land $ 497,085
® Improvements $ 388,180 ® Improvements $ 388,180
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 885,265 Total Value $ 885,265
This decision is based on our finding that:
The hearing was held on Tuesday, January 31, 2023.
Mary Kilduff Trustee, Appellant, was represented by Mary Kilduff at the hearing. IdaMae Jensen,
Assessor's Representative, was present.
The Assessor's Representative presented two comparable sales and used two sales presented by the
Appellant. As adjusted, the indicated range is $832,289 to $966,571. She also testified that physical
inspections were done for this petition and that lot size along the North Shore now includes depth as part of
the value.
The Appellant was concerned regarding the year-to-year increase of land value.
The Appellant testified that the carport does not exist as this may be confused with a potting shed.
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 $497,085 and improvements at $388,180 for a total of
$885,265 for the subject parcel.
DocuSign Envelope ID:CF523253-BB40-43DA-B67A-lEBE9B68DE15
Page 2
Petition No.56.2023 Parcel No.22212-56-00024
Dated this 31" day of January 2023
rDoCuSigned by: DocuSigned by:
cu�,iGt, �bOw1iS � �4�t,V'S
Janice oomis, hairperson'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:CF523253-BB40-43DA-B67A-1EBE9B68DE15
Order of the Mason County
Board of Equalization
Property Owner: John&Jamie Crase
Parcel Number(s): 32030-51-04003
Assessment Year: 2022 Petition Number: 57.2023
Date(s) of Hearing: 1/31/2023
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 $ 37,640 ® Land $ 37,640
® Improvements $ 565,310 ® Improvements $ 492,360
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 602,950 Total Value $ 530,000
This decision is based on our finding that:
The hearing was held on Tuesday, January 31, 2023.
The Appellants, John& Jamie Crase, were represented by Jamie Crase at the hearing. IdaMae Jensen,
Assessor's Representative, was present.
The Appellants presented a fee appraisal dated 9/15/2021 as the basis for their appeal.
The Assessor's Representative was questioned as to why properties sold after April 2022 were used as
comparable sales. Her response was that these were the only duplexes within the neighborhood. Within
the contents of the fee appraisal, there were three closed sales, two pending sales, and one active sale. Of
the closed sales, one is a duplex, one a quadruplex, and one a triplex. She also noted that the age of the
comparable sales was from 17 to 56 years older than the subject duplex under appeal.
She further stated that the proposed decrease in value was due to the reduction in building size noted in the
fee appraisal. The Assessor's comparable sales indicated a value range of$496,393 to $520,505, as
corrected.
The Board found a preponderance of evidence that the Assessor was in error.
Therefore, the Board overrules the assessed value and sets the value for the land at $37,640 and
improvements at$492,360 for a total of$530,000 for the subject parcel.
DocuSign Envelope ID:CF523253-BB40-43DA-B67A-lEBE9B68DE15
Page 2
Petition No.57.2023 Parcel No.32030-51-04003
Dated this 31" day of January 2023
DocuSigned by: DocuSigned by:
�tWuGt, thbwlis
Janice Loomis, airperson'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:CF523253-BB40-43DA-B67A-1EBE9B68DE15
Order of the Mason County
Board of Equalization
Property Owner: Tavis & LoAnne North
Parcel Number(s): 22223-76-00190
Assessment Year: 2022 Petition Number: 58.2023
Date(s) of Hearing: 1/31/2023
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 $ 93,010 ® Land $ 93,010
® Improvements $ 632,755 ® Improvements $ 632,755
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 725,765 Total Value $ 725,765
This decision is based on our finding that:
The hearing was held on Tuesday, January 31, 2023.
Tavis & LoAnne North, Appellants, were present at the hearing. IdaMae Jensen, Assessor's
Representative, was present.
The Appellants provided several sales that they felt were comparable to their property.
The Assessor's Representative used three of these sales along with three additional sales in her analysis.
These six comparable sales as adjusted ranged from $684,470 to $741,170. The value of the subject parcel
falls within this range.
Having found no clear, cogent, or convincing evidence that the Assessor was in error, the Board sustains the
value for the land at $93,010 and improvements at $632,755 for a total of$725,765 for the subject parcel.
DocuSign Envelope ID:CF523253-BB40-43DA-B67A-lEBE9B68DE15
Page 2
Petition No.58.2023 Parcel No.22223-76-00190
Dated this 31" day of January 2023
FDocuSigned by: DocuSigned by:
aan (,bbwliS jt G�� r6"
02 Janice s, airp oomi erson'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:CF523253-BB40-43DA-B67A-1EBE9B68DE15
Order of the Mason County
Board of Equalization
Property Owner: Deborah Harney (Prior Owner) & Frank & Elizabeth Wingert (Current Owner)
Parcel Number(s): 42309-43-00020
Assessment Year: 2022 Petition Number: 59.2023
Date(s) of Hearing: 1/31/2023
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 $ 104,560 ® Land $ 104,560
® Improvements $ ® Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 104,560 Total Value $ 104,560
This decision is based on our finding that:
The hearing was held on Tuesday, January 31, 2023.
Neither the curent owner, Frank& Elizabeth Wingert, nor the prior owner, Deborah Harney, participated in
the teleconference hearing. The current owner purchased the subject property for$85,000 on September 27,
2022. The Assessor's Representative was also not present.
The Board considered the Appellant's petition and noted that the Board was alerted on December 13, 2022
that the property had been sold.
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 $104,560 and improvements at $0 for a total of
$104,560 for the subject parcel.
DocuSign Envelope ID:CF523253-BB40-43DA-B67A-lEBE9B68DE15
Page 2
Petition No.59.2023 Parcel No.42309-43-00020
Dated this 31" day of January 2023
DocuSigned by: DocuSigned by:
Janice oomis, airperson'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