HomeMy WebLinkAbout04/30/2024 DocuSign Envelope ID: DF589602-C37B-4763-9F70-BAD21095EF1A
Order of the Mason County
Board of Equalization
Property Owner: Brian & Elizabeth Cook
Parcel Number(s): 42223-50-00063
Assessment Year: 2023 Petition Number: 202.2024
Date(s) of Hearing: 4/30/2024
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 $ 308,600 ® Land $ 308,600
® Improvements $ 2,134,900 ® Improvements $ 2,052,530
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 2,443,590 Total Value $ 2,361,130
This decision is based on our finding that:
The hearing was held on Tuesday, April 30, 2024.
Brian Cook, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, Russell
Milarch, Assessor's Representative, and Assessor Patti McLean were present.
The Appellant stated during his testimony that the house is a 22-year-old structure, with a shared dock. He
doesn't believe the market value is reflected in his assessed value. He provided several comparable sales.
The Assessor stated that this property warranted going outside the Potlach and Hoodsport marketing areas
due to the above-grade square footage alone. The property adjacent to the subject property was not used as a
comparable sale because it was found that it reconciled to a 50% gross adjustment figure indicating that it
was 50% inferior to the subject property.
The Board of Equalization agrees that this a unique property and therefore difficult to value in all areas.
The Assessor provided three comparable sales ranging, as adjusted, from $2,756,854 to $2,964,056. The
subject property falls below this range.
The Board overrules the Assessor's value and sets the new value for the improvements at $2,052,530,
taking into account the unfinished basement's new value.
Therefore, the Board sustains the value for the land at $308,600 and sets the new value of the improvements
at$2,052,530 for a total of$2,361,130 for the subject parcel.
DocuSign Envelope ID: DF589602-C37B-4763-9F70-BAD21095EF1A
Page 2
Petition No. 202.2024 Parcel No.42223-50-00063
Dated this 30th day of April , 2024
DocuSigned by: DocuSigned by:
�dw �/nM 7
Cheryl Wt tams,Chairperson's Signature Clerk's Signature c
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: DF589602-C37B-4763-9F70-BAD21095EF1A
Order of the Mason County
Board of Equalization
Property Owner: Norman Bruce & Karen Cowan
Parcel Number(s): 32232-50-20001
Assessment Year: 2023 Petition Number: 229.2024
Date(s) of Hearing: 4/30/2024
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 $ 149,610 ® Land $ 149,610
® Improvements $ 744,075 ® Improvements $ 744,075
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 893,685 Total Value $ 893,685
This decision is based on our finding that:
The hearing was held on Tuesday, April 30, 2024.
Karen Cowan, Appellant, were present at the hearing. Assessor Patti McLean was present.
The Appellant stated on their petition that there is deferred maintenance on the roof, decking, and general
cleaning.
The Assessor stated that the property was last inspected in 2020 and it was noted that there was some
deferred maintenance, which is reflected within the current assessed value.
The Assessor provided three comparable sales ranging, as adjusted, from $802,736 to $1,202,398. The
subject property 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 $149,610 and improvements at$744,075 for a total of
$893,685 for the subject parcel.
DocuSign Envelope ID: DF589602-C37B-4763-9F70-BAD21095EF1A
Page 2
Petition No. 229.2024 Parcel No.32232-50-20001
Dated this 30th day of April 2024
DocuSigned bqy: DocuSigned by:
49 F A42F
Chery (Y/ 1 lams,Chairperson's Signature Clerrg-3-liFaTFre
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: DF589602-C37B-4763-9F70-BAD21095EF1A
Order of the Mason County
Board of Equalization
Property Owner: Austin Whiteley
Parcel Number(s): 22319-50-00123
Assessment Year: 2023 Petition Number: 252.2024
Date(s) of Hearing: 4/30/2024
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 $ 71,200 ® Land $ 71,200
® Improvements $ 0 ® Improvements $ 0
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 71,200 Total Value $ 71,200
This decision is based on our finding that:
The hearing was held on Tuesday, April 30, 2024.
Dave Whiteley, Appellant, was present at the hearing. Assessor Patti McLean was present.
The Appellant objected to the large assessment increase. He provided three comparable sales.
On his petition he stated that one acre of raw land sold in 2021 for$26,000.
The Assessor provided a trend-line analysis using the same comparable sales, showing that his property was
only assessed at 75% of fair market value.
The Assessor provided three comparable sales ranging, as adjusted, from $84,733 to $126,350. The subject
property 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 $71,200 and improvements at $0 for a total of
$71,200 for the subject parcel.
DocuSign Envelope ID: DF589602-C37B-4763-9F70-BAD21095EF1A
Page 2
Petition No. 252.2024 Parcel No.22319-50-00123
Dated this 30th day of April 2024
rDocuSigned bqy: F
ocuSigned by:
Chery-f Wi lams,Chairperson's Signature Cler s igna e
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: DF589602-C37B-4763-9F70-BAD21095EF1A
Order of the Mason County
Board of Equalization
Property Owner: Dave Whiteley
Parcel Number(s): 22319-50-00126
Assessment Year: 2023 Petition Number: 253.2024
Date(s) of Hearing: 4/30/2024
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 $ 69,480 ® Land $ 69,480
® Improvements $ ® Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 69,480 Total Value $ 69,480
This decision is based on our finding that:
Dave Whiteley, Appellant, was present at the hearing. Assessor Patti McLean was present.
The Appellant objected to the large assessment increase. He provided three comparable sales.
On his petition he stated that one acre of raw land sold in 2021 for$26,000.
The Assessor provided a trend-line analysis using the same comparable sales, showing that his property was
only assessed at 74% of fair market value.
The Assessor provided three comparable sales ranging, as adjusted, from $84,733 to $126,350. The subject
property 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 $69,480 and improvements at $0 for a total of
$69,480 for the subject parcel.
DocuSign Envelope ID: DF589602-C37B-4763-9F70-BAD21095EF1A
Page 2
Petition No. 253.2024 Parcel No. 22319-50-00126
Dated this 30th day of April , 2024
DocuSig'An/e'dAby: DocuSigned by:
Chery i iams,Chairperson's Signature Ger 's Sig aturc{
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