HomeMy WebLinkAbout03/12/2024 DocuSign Envelope ID:2325CA34-4520-4966-8707-3245962DC6CF
Order of the Mason County
Board of Equalization
Property Owner: Michael K& Krysta I Cordell
Parcel Number(s): 42012-59-00075
Assessment Year: 2023 Petition Number: 145.2024
Date(s) of Hearing: 3/12/2024
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 $ 28,340 ® Land $ 28,340
® Improvements $ 398,335 ® Improvements $ 398,335
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 426,675 Total Value $ 426,675
This decision is based on our finding that:
The hearing was held on Tuesday, March 12, 2024.
Krysta Cordell, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present.
On the petition, the Appellant presented four comparable sales, two of which were from 2023.
The Assessor issued a new value notice on September 20, 2023, reducing the value of improvements from
$522,600 to $398,335.
The Assessor provided a sales grid with three comparable sales within the same neighborhood, one of
which was the Appellant's comparable sale. The indicated value ranged from $401,210 to $452,264. 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 $28,340 and improvements at$398,335 for a total of
$426,675 for the subject parcel.
DocuSign Envelope ID:2325CA34-4520-4966-8707-3245962DC6CF
Page 2
Petition No. 145.2024 Parcel No.42012-59-00075
Dated this 12t" day of March 2024
DocuSigned by: DocuSigned by:
ALI,
Chery i iams,Chairperson's Signature Cler s 1gnaWre
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 640058 (5/25/2017)—MCBOE062019
DocuSign Envelope ID:2325CA34-4520-4966-8707-3245962DC6CF
Order of the Mason County
Board of Equalization
Property Owner: Jonathan C & Maurine S Simons
Parcel Number(s): 12332-52-00016
Assessment Year: 2023 Petition Number: 147.2024
Date(s) of Hearing: 3/12/2024
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 $ 159,450 ® Land $ 159,450
® Improvements $ 433,155 ® Improvements $ 433,155
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 592,605 Total Value $ 592,605
This decision is based on our finding that:
The hearing was held on Tuesday, March 12, 2024.
Jonathan C & Maurine S Simons, Appellant, were not present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellant stated, on the petition, that his property cannot be further developed due to natural features,
specifically steep slope. Also, the property is part of a Homeowners Association (HOA) which has
covenants, conditions, and restrictions (CC&R)that prohibit any improvements including clearing of land
and the removal of established trees without specific approval. Also, he listed four comparable sales, all of
which were in 2023.
The Assessor provided a sales grid with four comparable sales. The values, as adjusted, ranged from
$644,366 to $797,744. 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 $159,450 and improvements at$433,155 for a total of
$592,605 for the subject parcel.
DocuSign Envelope ID:2325CA34-4520-4966-8707-3245962DC6CF
Page 2
Petition No. 147.2024 Parcel No.12332-52-00016
Dated this 12th day of March 2024
DocuSigned by: DocuS'igned� byI.t6rn
CherylW> 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