HomeMy WebLinkAbout03/21/2024 DocuSign Envelope ID:087FA95E-5003-4DE8-9E08-447F51070A10
Order of the Mason County
Board of Equalization
Property Owner: Hager Properties LLC
Parcel Number(s): 22212-33-90031
Assessment Year: 2023 Petition Number: 170.2024
Date(s) of Hearing: 3/21/2024
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 $ 237,175 ® Land $ 237,175
® Improvements $ 1,151,695 ® Improvements $ 1,151,695
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 1,388,870 Total Value $ 1,388,870
This decision is based on our finding that:
The hearing was held on Thursday, March 21, 2024.
Hager Properties LLC, Appellant, was represented by Stephen Hager, at the hearing. IdaMae Jensen,
Assessor's Representative, and Assessor Patti McLean were present.
The Appellant testified that he disagreed with the Assessor's comparable sales and stated the assessed value
saw a 51% increase in assessed value from the prior year.
The Assessor stated that saltwater properties were selling for a higher amount during the 2021-2022 years.
She provided a sales grid which included three comparable sales within the subject parcel's neighborhood.
The sales, as adjusted, ranged in value from$1,229,136 to $1,721,901. 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 $237,175 and improvements at $1,151,695 for a total
of$1,388,870 for the subject parcel.
DocuSign Envelope ID:087FA95E-5003-4DE8-9E08-447F51070A10
Page 2
Petition No. 170.2024 Parcel No.22212-33-90031
Dated this 215T day of March 2024
LDOCUSIgned by: DocuSigned by:
F Z18�?A9�8 Z&192...
C ery T Tams, 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:087FA95E-5003-4DE8-9E08-447F51070A10
Order of the Mason County
Board of Equalization
Property Owner: Charlene McHendry
Parcel Number(s): 32029-12-00020
Assessment Year: 2023 Petition Number: 171.2024
Date(s) of Hearing: 3/21/2024
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 $ 53,960 ® Land $ 53,960
® Improvements $ 145,105 ® Improvements $ 145,105
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 199,065 Total Value $ 199,065
This decision is based on our finding that:
The hearing was held on Thursday, March 21, 2024.
Charlene McHendry, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present.
The Appellant disagreed with the comparable sales provided by the Assessor. She also testified that she has
a derelict torn-up house on the parcel adjacent to her home.
The Assessor provided three comparable sales valued, as adjusted, from $159,768 to $220,398. The value
of the subject parcel falls within this range. The value of the subject parcel has been age adjusted with a
44% depreciation factor applied, around$95,000.
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 $53,960 and improvements at $145,105 for a total of
$199,065 for the subject parcel.
DocuSign Envelope ID:087FA95E-5003-4DE8-9E08-447F51070A10
Page 2
Petition No. 171.2024 Parcel No.32029-12-00020
Dated this 21" day of March 2024
DocuSigned by: DocuS/Vig ned by:
Cher Wi lams,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:087FA95E-5003-4DE8-9E08-447F51070A10
Order of the Mason County
Board of Equalization
Property Owner: The Latta Family LLC
Parcel Number(s): 32236-51-00010
Assessment Year: 2023 Petition Number: 167.2024
Date(s) of Hearing: 3/21/2024
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 $ 175,820 ® Land $ 175,820
® Improvements $ 779,670 ® Improvements $ 779,670
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 955,490 Total Value $ 955,490
This decision is based on our finding that:
The hearing was held on Thursday, March 21, 2024.
William Latta attended the hearing representing The Latta Family LLC, Appellant. IdaMae Jensen,
Assessor's Representative, and Assessor Patti McLean were present.
The Appellant testified that the value assigned to the land is 44% less than the prior year. He stated that
there are limited parcels available on the waterfront and questioned why the land value is more per linear
foot than larger pieces of property.
The Assessor presented three comparable sales within the subject parcel's neighborhood. The sales, as
adjusted, ranged in value from $892,433 to $1,210,126. The sales used are prior to January 1, 2023.
There were five vacant waterfront sales along State Route 6 in 2021-2022 which showed a decrease in value
for the land, lowering the assessed value for the land on the subject parcel.
The subject property carries a 4% depreciation in the amount of$12,732 and a $33,394 depreciation for
shallow depth.
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 $175,820 and improvements at $779,670 for a total of
$955,490 for the subject parcel.
DocuSign Envelope ID:087FA95E-5003-4DE8-9E08-447F51070A10
Page 2
Petition No. 167.2024 Parcel No.32236-51-00010
Dated this 21" day of March 2024
DocuSigned by: DocuSigned by:
��L�w�i%'l]a✓vvl� �j ��
Cheryl Wi iams,Chairperson's Signature Cler ' gignature
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:087FA95E-5003-4DE8-9E08-447F51070A10
Order of the Mason County
Board of Equalization
Property Owner: Robert & Cheryl Davis Trust
Parcel Number(s): 12221-43-00040
Assessment Year: 2023 Petition Number: 34.2024
Date(s) of Hearing: 3/21/2024
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 $ 328,705 ® Land $ 328,705
® Improvements $ 690,090 ® Improvements $ 690,090
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 1,018,795 Total Value $ 1,018,795
This decision is based on our finding that:
The hearing was held on Thursday, March 21, 2024.
Robert Davis, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present.
The Appellant provided four comparable sales from 2021 and 2022.
The Assessor provided a sales grid with four comparable sales, three of which were provided by the
Appellant. The values, as adjusted, ranged from$986,941 to $1,318,704. 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 $328,705 and improvements at $690,090 for a total of
$1,018,795 for the subject parcel.
Page 2
Petition No.34.2024 Parcel No. 12221-43-00040
DocuSign Envelope ID:087FA95E-5003-4DE8-9E08-447F51070A10
Dated this 21" day of March 2024
DocuSigned by: DocuSIi"'gned by.
F
Cheryl Williams,Chairperson's Signature Clerk'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