HomeMy WebLinkAbout02/23/2023 DocuSign Envelope ID:56D9DAD0-FFC1-4706-B9FA-82EC8FA2A7AB
Order of the Mason County
Board of Equalization
Property Owner: Parris Revocable Trust
Parcel Number(s): 32234-51-00005
Assessment Year: 2022 Petition Number: 85.2023
Date(s) of Hearing: 2/23/2023
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 $ 120,060 ❑ Land $ 120,060
❑ Improvements $ 488,745 ® Improvements $ 446,117
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 608,805 Total Value $ 566,177
This decision is based on our finding that:
The hearing was held on Thursday, February 23, 2023.
Parris Revocable Trust, Appellant, was represented by Gail Parris at the hearing. IdaMae Jensen,
Assessor's Representative, was present.
The Assessors' Representative presented four comparable sales and one comparable sale provided by the
Appellant. These sales as adjusted ranged from $518,890 to $694,864.
The Appellant testified that there were multiple issues regarding the home. These issues included dry rot,
failed window membranes, and other deteriorated items.
The Board elected to further depreciate the home improvements setting the value at $446,117. This was
derived by multiplying the value of the improvements by the ratio of the deck size to house size, multiplied
by 25 percent. The land value remains unchanged.
The Board sets the value for the land at $120,060 and improvements at $446,117 for a total of$566,177 for
the subject parcel.
DocuSign Envelope ID:56D9DAD0-FFC1-4706-B9FA-82EC8FA2A7AB
Page 2
Petition No. 85.2023 Parcel No.32234-51-00005
Dated this 23rc1 day of February 2023
LcuSigned by: DocuSigned by:
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Janice Loomis, hairperson'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:56D9DAD0-FFC1-4706-B9FA-82EC8FA2A7AB
Order of the Mason County
Board of Equalization
Property Owner: Phillip Freund
Parcel Number(s): 22331-53-00061
Assessment Year: 2022 Petition Number: 88.2023
Date(s) of Hearing: 2/23/2023
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 $ 31,875 ® Land $ 31,875
® Improvements $ 320,120 ® Improvements $ 320,120
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 351,995 Total Value $ 351,995
This decision is based on our finding that:
The hearing was held on Thursday, February 23, 2023.
Phillip Freund, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant did not provide any documentary evidence to support his estimate of value.
The Assessor's Representative provided five comparable sales. The range of value as adjusted is $381,758
to $480,700. The value of the subject parcel is assessed below this range.
Therefore, the Board sustains the value for the land at $31,875 and improvements at$320,120 for a total of
$351,995 for the subject parcel.