HomeMy WebLinkAbout05/22/2024 DocuSign Envelope ID: 113EA1AF-FCDE-44B2-93E8-5C7D1EA708E3
Order of the Mason County
Board of Equalization
Property Owner: John& Candace Murray
Parcel Number(s): 22123-75-90170
Assessment Year: 2023 Petition Number: 294.2024
Date(s) of Hearing: 5/22/2024
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 $ 103,760 ® Land $ 103,760
® Improvements $ 709,235 ® Improvements $ 709,235
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 812,995 Total Value $ 812,995
This decision is based on our finding that:
The hearing was held on Wednesday, May 22, 2024.
John& Candace Murray, Appellants, were present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellants received a reduction in value during the protest periodfrom $913,085 to $812,995.
The Appellants listed four comparable sales on the Documentary Evidence Worksheet and three sales on
the Sales Comparison Worksheet.
On the Sales Comparison Worksheet, the August 2023 sale was not considered by the Assessor due to it
being past the January 1, 2023, assessment date. This sale will be considered by the Assessor in the 2024
assessment year for the 2025 tax year.
The Assessor provided three comparable sales which were more current than those provided by the
Appellant within the subject parcel's neighborhood. The values, as adjusted, ranged from $830,329 to
$864,046. 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 $103,760 and improvements at$709,235 for a total of
$812,995 for the subject parcel.
DocuSign Envelope ID: 113EA1AF-FCDE-44B2-93E8-5C7D1EA708E3
Page 2
Petition No. 294.2024 Parcel No.22123-75-90170
Dated this 22nd day of May 2024
FDocuSigned by: DoeuSigned by:
�wti� try re"
------ -----1
Cheryl Willi=s,Chairperson's Signature C erk 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: 113EA1AF-FCDE-44B2-93E8-5C7D1EA708E3
Order of the Mason County
Board of Equalization
Property Owner: Judith& Ernest Schosso
Parcel Number(s): 22223-51-05048
Assessment Year: 2023 Petition Number: 295.2024
Date(s) of Hearing: 5/22/2024
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 $ 58,255 ® Land $ 58,255
® Improvements $ 686,445 ® Improvements $ 686,445
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 744,700 Total Value $ 744,700
This decision is based on our finding that:
The hearing was held on Wednesday, May 22, 2024.
Ernest Schosso, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present.
The Appellants received a reduction in value during the protest period from $829,495 to $744,700.
The Appellant provided Uniform Residential Appraisal reports that contrasted with the Assessor's
comparable sales grid. During the testimony, the Board noted that the Appellant was proficient in
residential appraisals, with limited experience in mass appraisal, which is the method used by the Assessor.
The Appellant listed four sales of comparable property in his Uniform Residential Appraisal report, three of
which were the same as the Assessor's comparable sales.
The Appellant stated that the subject parcel's view is a canal view and the Assessor's comparable sales are
lake views. The Assessor testified that adjustments were made to equalize the difference in value.
The Assessor provided a sales grid with three comparable sales from 2021. The comparable sales adjusted
values ranged from $720,711 to $794,071. The subject parcel's value 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 $58,255 and improvements at$686,445 for a total of
$744,700 for the subject parcel.
DocuSign Envelope ID: 113EA1AF-FCDE-44B2-93E8-5C7D1EA708E3
Page 2
Petition No.295.2024 Parcel No.22223-51-05048
Dated this 22nd day of May 2024
DocuSigned by: DocuSigned by:
Uw ' M F �"
eiy i lams,Chairperson's Signature erk,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: 113EA1AF-FCDE-44B2-93E8-5C7D1EA708E3
Order of the Mason County
Board of Equalization
Property Owner: Van Dam Irrevocable Trust
Parcel Number(s): 12229-41-00020
Assessment Year: 2023 Petition Number: 296.2024
Date(s) of Hearing: 5/22/2024
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 $ 332,155 ® Land $ 332,155
® Improvements $ 2,324,910 ® Improvements $ 2,324,910
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 2,657,065 Total Value $ 2,657,065
This decision is based on our finding that:
The hearing was held on Wednesday, May 22, 2024.
The Appellant received a corrected assessed value during the protest period, due to adjustments and the
approval of a current use farm and agricultural classification for the subject parcel.
Van Dam Irrevocable Trust, Appellant, was represented by Norbert Van Dam at the hearing. IdaMae
Jensen, Assessor's Representative, and Assessor Patti McLean were present.
The Appellant stated on his petition that values have not increased that much in terms of the cost of
improvements. He believes the improvements are over valued by $1 million. No documentary evidence
was provided to support his estimate of value.
The Assessor testified that the last physical inspection was in 2022. Components were corrected as a result,
at that time. During the testimony the Assessor explained the mass appraisal method. The Assessor stated
the comparable sales that were used were out of the subject parcel's neighborhood, due to the lack of sales
of large square footage homes.
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 $332,155 and improvements at$2,324,910 for a total
of$2,657,065 for the subject parcel.
DocuSign Envelope ID: 113EA1AF-FCDE-44B2-93E8-5C7D1EA708E3
Page 2
Petition No. 296.2024 Parcel No.12229-41-00020
Dated this 22nd day of May 2024
�Doc�S�igned by: DocuSigned b
Cheryl Williams,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: 113EA1AF-FCDE-44B2-93E8-5C7D1EA708E3
Order of the Mason County
Board of Equalization
Property Owner: Brian & Tove Payne
Parcel Number(s): 22222-12-90073
Assessment Year: 2023 Petition Number: 297.2024
Date(s) of Hearing: 5/22/2024
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 $ 209,980 ® Land $ 209,980
® Improvements $ 1,135,500 ® Improvements $ 1,135,500
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 1,345,480 Total Value $ 1,345,480
This decision is based on our finding that:
The hearing was held on Wednesday, May 22, 2024.
Brian& Tove Payne, Appellants, were not present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellant was contesting the improvement value. They stated they have made no improvements to their
property since the house was built. On the petition, they noted the lot size is .48 and not .81 as stated on the
county records. The Assessor testified that the lot size is not taken into account for assessed value. There
is no value placed on the land/lot size. Instead, value is placed on the waterfront and tidelands.
The Assessor provided a sales grid with three comparable sales. The values, as adjusted, ranged from
$1,283,121 to $1,614,531. 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 $209,980 and improvements at$1,135,500 for a total
of$1,345,480 for the subject parcel.
DocuSign Envelope ID: 113EA1AF-FCDE-44B2-93E8-5C7D1EA708E3
Page 2
Petition No.297.2024 Parcel No.22222-12-90073
Dated this 22nd day of May , 2024
DocuSigned by: DocuSiigned by:
A-41 "'
✓�1 r"
Chery i =s',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