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HomeMy WebLinkAbout01/16/2024 DocuSign Envelope ID:770B128F-A248-4724-BFA8-DE4277B6F43C Order of the Mason County Board of Equalization Property Owner: Justin Smith Parcel Number(s): 12221-43-00020 Assessment Year: 2023 Petition Number: 52.2024 Date(s) of Hearing: 1/16/2024 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 $ 278,835 ® Land $ 278,835 ® Improvements $ 1,734,410 ® Improvements $ 1,734,410 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 2,013,245 Total Value $ 2,013,245 This decision is based on our finding that: The hearing was held on Tuesday, January 16, 2024. Justin Smith, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and Assessor Patti McLean were present. The Appellant listed four comparable sales on the petition which he received from a realtor friend. During the hearing, the Appellant testified that upon closer examination he indicated that these could not be used as true comparable sales. The Board encourages the Appellant to further document any sales for future appeals. The Assessor provided four comparable sales with an indicated value range of$1,717,350 to $2,826,086 and sale dates from May 2022 to March 2023. 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 $278,835 and improvements at $1,734,410 for a total of$2,013,245 for the subject parcel. DocuSign Envelope ID:770B128F-A248-4724-BFA8-DE4277B6F43C Page 2 Petition No.52.2024 Parcel No. 12221-43-00020 Dated this 16th day of January 2024 DocuSigned by: DocuSigned by: �44/wv� " r6" Chery Williams,Chairperson's Signature Cler '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:770B128F-A248-4724-BFA8-DE4277B6F43C Order of the Mason County Board of Equalization Property Owner: James & Bonnie Manke Parcel Number(s): 32235-32-00040 Assessment Year: 2023 Petition Number: 53.2024 Date(s) of Hearing: 1/16/2024 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 $ 206,410 ® Land $ 206,410 ® Improvements $ 1,523,895 ® Improvements $ 1,523,895 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 1,730,305 Total Value $ 1,730,305 This decision is based on our finding that: The hearing was held on Tuesday, January 16, 2024. James & Bonnie Manke, Appellant, were not present at the hearing. IdaMae Jensen, Assessor's Representative, and Assessor Patti McLean were present. The Appellant stated on their petition that they disagreed with the improvement/bldgs value year-over-year increase of 85%. The Assessor presented four comparable sales with an indicated value range of$1,708,815 to $2,294,392. 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 $206,410 and improvements at $1,523,895 for a total of$1,730,305 for the subject parcel. DocuSign Envelope ID:770B128F-A248-4724-BFA8-DE4277B6F43C Page 2 Petition No.53.2024 Parcel No.32235-32-00040 Dated this 16th day of January 2024 DocuSigned by: DocuSiigned byy,�'rn, BS38482... Cheiy Wt iams,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:770B128F-A248-4724-BFA8-DE4277B6F43C Order of the Mason County Board of Equalization Property Owner: Richard Brix Parcel Number(s): 61929-13-00010 Assessment Year: 2023 Petition Number: 55.2024 Date(s) of Hearing: 1/16/2024 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 $ 35,830 ® Land $ 25,000 ® Improvements $ 0 ® Improvements $ 0 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 35,830 Total Value $ 25,000 This decision is based on our finding that: The hearing was held on Tuesday, January 16, 2024. Richard Brix, Appellant, was not present at the hearing. Assessor Patti McLean was present. The Appellant provided five comparable sales with a value range of$18,000 to $45,000, all of which were sold in 2023. The Assessor presented a trend line analysis with multiple errors; therefore, the Board chose not to use this in the decision-making process. The Appellant suggested a 12% increase in value for the land and the Board chose to accept this. Therefore, the Board overrules the assessed value and sets the new value for the land at $25,000 and improvements at$0 for a total of$25,000 for the subject parcel. DocuSign Envelope ID:770B128F-A248-4724-BFA8-DE4277B6F43C Page 2 Petition No.55.2024 Parcel No.61929-13-00010 Dated this 16th day of January 2024 DocuSigned by: DocuSigned by: r6" C d r'yT t iams,Chairperson's Signature Cler s tgnature 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