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HomeMy WebLinkAbout05/28/2024 DocuSign Envelope ID:42FA6054-7C3C-41DA-AD60-417865478F80 Order of the Mason County Board of Equalization Property Owner: Glenn & Debora Landram Parcel Number(s): 22212-33-90030 Assessment Year: 2023 Petition Number: 302.2024 Date(s) of Hearing: 5/28/2024 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 $ 278,365 ® Land $ 278,365 ® Improvements $ 1,057,600 ® Improvements $ 1,057,600 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 1,335,965 Total Value $ 1,335,965 This decision is based on our finding that: The hearing was held on Tuesday, May 28, 2024. Glenn Landram, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative and Assessor Patti McLean were present. The Appellant stated on the petition that the assigned value of the Accessory Dwelling Unit(ADU) on the subject parcel seems a bit high. He provided six pages of a formal appraisal from August 2021 that showed the value of the ADU at $60,000. The Appellant testified that the subject parcel has 50' of front footage and is valued higher than the neighboring property which has 100' of front footage. The Assessor testified that the ADU was constructed in 1992 of average quality materials. It includes 1,032 square feet of above-grade living area and a built-in garage consisting of 1,013 square feet. This ADU is assessed at $333,920. The Assessor explained that the subject parcel extends longer than the neighboring parcel and that the market value for larger depth factors adds a 45% adjustment to the total land value. The Assessor provided a sales grid with five comparable sales. The values, as adjusted, ranged from $1,313,596 to $2,119,208. 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. DocuSign Envelope ID:42FA6054-7C3C-41DA-AD60-417865478F80 Page 2 Petition No.302.2024 Parcel No.22212-33-90030 Therefore, the Board sustains the value for the land at $278,365 and improvements at$1,057,600 for a total of$1,335,965 for the subject parcel. Dated this 28th day of May 2024 DocuSigned by: DocuSigned by: ery i iams,Chairperson'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:42FA6054-7C3C-41DA-AD60-417865478F80 Order of the Mason County Board of Equalization Property Owner: Marit& Tage Christiansen Parcel Number(s): 22212-56-00021 Assessment Year: 2023 Petition Number: 303.2024 Date(s) of Hearing: 5/28/2024 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 $ 278,365 ® Land $ 278,365 ® Improvements $ 1,587,735 ® Improvements $ 1,587,735 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 1,866,100 Total Value $ 1,866,100 This decision is based on our finding that: The hearing was held on Tuesday, May 28, 2024. Marit & Tage Christiansen, Appellants, were not present at the hearing. IdaMae Jensen, Assessor's Representative and Assessor Patti McLean were present. The Appellant noted on the petition that the house was built in 2014 for$675,000. They believed that inflation and building materials had not gone up as much as indicated on the assessed value. No documentation was provided to support the estimate of value. The Assessor provided a sales grid with three comparable sales. The values, as adjusted, ranged from $1,899,357 to $2,361,753. 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 $278,365 and improvements at$1,587,735 for a total of$1,866,100 for the subject parcel. DocuSign Envelope ID:42FA6054-7C3C-41DA-AD60-417865478F80 Page 2 Petition No.303.2024 Parcel No.22212-56-00021 Dated this 28th day of May 2024 LDocuSigned by: DocuSii,,�gned b /�y - L A 1 F �6���(� F��n��nana�nea� Chery Wi >ams,Chairperson'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:42FA6054-7C3C-41DA-AD60-417865478F80 Order of the Mason County Board of Equalization Property Owner: Lisa Rohr Parcel Number(s): 22016-24-00010 Assessment Year: 2023 Petition Number: 305.2024 Date(s) of Hearing: 5/28/2024 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 $ 131,560 ® Land $ 131,560 ® Improvements $ 885,790 ® Improvements $ 885,790 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 1,017,350 Total Value $ 1,017,350 This decision is based on our finding that: The hearing was held on Tuesday, May 28, 2024. Lisa Rohr, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative and Assessor Patti McLean were present. The Appellant voiced concern over the annual increase in the assessed value of the subject parcel. The Assessor provided a sales grid with three comparable sales. The values, as adjusted, ranged from $1,087,787 to $1,355,227. The value of the subject parcel falls below this range. The Assessor explained how adjustments to the comparable sales are made to equalize them with the subject parcel. 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 $131,560 and improvements at $885,790 for a total of $1,017,350 for the subject parcel. DocuSign Envelope ID:42FA6054-7C3C-41DA-AD60-417865478F80 Page 2 Petition No.305.2024 Parcel No.22016-24-00010 Dated this 28th day of May 2024 DocuSigned by: DocuSii"'gned by:F CM i iams,Chairperson's Signature Clerk's" igna e 92 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