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Home My WebLink About06/08/2023 DocuSign Envelope ID:AE5F33A6-E2E8-4D2D-94F5-9570F3E5A000 Order of the Mason County Board of Equalization Property Owner: Rick Parker Parcel Number(s): 32235-31-00000 Assessment Year: 2022 Petition Number: 111.2023 Date(s) of Hearing: 6/8/2023 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 $ 347,260 ® Land $ 347,260 ® Improvements $ 152,605 ® Improvements $ 152,605 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 499,865 Total Value $ 499,865 This decision is based on our finding that: The hearing was held on Thursday, June 8, 2023. Rick Parker, Appellant, was present at the hearing. IdaMae Jensen,Assessor's Representative, was present. The Appellant stated on his petition that there were no improvements to the building and that the building is a 900 square-foot cabin. The Assessor's Representative stated that the building was remeasured within the last few years, at the request of the Appellant, and the size was adjusted accordingly to 1,158 square feet. The Assessor's Representative provided three comparable sales ranging from$614,049 to $765,149. The value of the subject parcel falls below 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 $347,260 and improvements at $152,605 for a total of $499,865 for the subject parcel. DocuSign Envelope ID:AE5F33A6-E2E8-4D2D-94F5-9570F3E5A000 Page 2 Petition No. 111.2023 Parcel No.32235-31-00000 Dated this 81h day of June 2023 DocuSigned by: DocuSigned by: ,�cUn,tGt, �bOw1iS r t,G�� Janice Loorms, fiairperson'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:AE5F33A6-E2E8-4D2D-94F5-9570F3E5A000 Order of the Mason County Board of Equalization Property Owner: Bobby Cheong Parcel Number(s): 22031-51-00037 Assessment Year: 2022 Petition Number: 137.2023 Date(s) of Hearing: 6/8/2023 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 $ 30,380 ® Land $ 30,380 ® Improvements $ 0 ® Improvements $ 0 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 30,380 Total Value $ 30,380 This decision is based on our finding that: The hearing was held on Thursday, June 8, 2023. Bobby Cheong, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was present. The Appellant stated on his petition that the lot was purchased for $15,000 in an arm's length market transaction and reflects the true and fair market value. He further stated that the lot had failed a feasibility study but did not provide any supporting documentation regarding a study. Three comparable sales were provided by the Appellant. The first sale was adjacent to the subject parcel and owned by the Appellant. The other two sales were not found on the open market. The Assessor's Representative provided four comparable sales, as adjusted, ranging from $35,686 to $63,673. The Assessor's Representative stated that in speaking with the Mason County Environmental Health Department, there have been no property evaluations, septic designs submitted, nor have they been contacted to test the soils on the subject property. For this reason, the subject value under appeal is deemed and valued as a buildable site. 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 $30,380 and improvements at $0 for a total of $30,380 for the subject parcel. DocuSign Envelope ID:AE5F33A6-E2E8-4D2D-94F5-9570F3E5A000 Page 2 Petition No. 137.2023 Parcel No.22031-51-00037 Dated this 81h day of June 2023 DocuSigned by: DocuSigned by: F a�iGt thbmtS r r4" 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:AE5F33A6-E2E8-4D2D-94F5-9570F3E5A000 Order of the Mason County Board of Equalization Property Owner: Bobby Cheong Parcel Number(s): 22031-51-00040 Assessment Year: 2022 Petition Number: 202.2023 Date(s) of Hearing: 6/8/2023 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 $ 30,975 ® Land $ 30,975 ® Improvements $ ® Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 30,975 Total Value $ 30,975 This decision is based on our finding that: The hearing was held on Thursday, June 8, 2023. Bobby Cheong, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative,was present. The Appellant stated on his petition that the lot was purchased for $14,000 in an arm's length market transaction in 2019. He further stated that the lot had failed a feasibility study but did not provide any supporting documentation regarding a study. Three comparable sales were provided by the Appellant. The first sale was adjacent to the subject parcel and owned by the Appellant. The other two sales were not found on the open market. The Assessor's Representative provided four comparable sales, as adjusted, ranging from $35,686 to $63,673. The Assessor's Representative stated that in speaking with the Mason County Environmental Health Department, there have been no property evaluations, septic designs submitted, nor have they been contacted to test the soils on the subject property. For this reason, the subject value under appeal is deemed and valued as a buildable site. 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 $30,975 and improvements at $0 for a total of $30,975 for the subject parcel. DocuSign Envelope ID:AE5F33A6-E2E8-4D2D-94F5-9570F3E5A000 Page 2 Petition No.202.2023 Parcel No.22031-51-00040 Dated this 81h day of June 2023 DocuSigned by: Docu Signed by: �cuWU- tb6w1is �jt G�� r4" 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:AE5F33A6-E2E8-4D2D-94F5-9570F3E5A000 Order of the Mason County Board of Equalization Property Owner: Ilya Baimetov Parcel Number(s): 32104-75-90034 Assessment Year: 2022 Petition Number: 210.2023 Date(s) of Hearing: 6/8/2023 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 $ 101,545 ® Land $ 101,545 ® Improvements $ ® Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 101,545 Total Value $ 101,545 This decision is based on our finding that: The hearing was held on Thursday, June 8, 2023. Ilya Baimetov, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative,was present. The Appellant stated on his petition that the property was purchased in October 2022 for$78,000. The Appellant further stated that he believed prices were downsizing, but no documentary evidence was submitted. The Assessor's Representative presented the fact that the property was assessed as of January 1, 2022, and the sales to arrive at that value were derived from 2021. Although the Assessor's report had already been provided to the email of record, a subsequent copy will be sent for the Appellant's use in understanding the rational for this assessment. 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$101,545 and improvements at $0 for a total of $101,545 for the subject parcel. DocuSign Envelope ID:AE5F33A6-E2E8-4D2D-94F5-9570F3E5A000 Page 2 Petition No.210.2023 Parcel No.32104-75-90034 Dated this 81h day of June 2023 rDOCUSig ed by: DocuSigned by: uw& th6lbAiS �jt(�� r4" Janice Loomis, 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