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