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Home My WebLink About05/30/2024 DocuSign Envelope ID:82345CB7-B809-4DD4-A375-F7D8B2F099C5 Order of the Mason County Board of Equalization Property Owner: The Hofstatter Family Trust Parcel Number(s): 12332-54-00003 Assessment Year: 2023 Petition Number: 317.2024 Date(s) of Hearing: 5/30/2024 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 $ 69,210 ® Land $ 69,210 ® Improvements $ 489,665 ® Improvements $ 489,665 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 558,875 Total Value $ 558,875 This decision is based on our finding that: The hearing was held on Thursday, May 30, 2024. The Hofstatter Family Trust, Appellant, was represented by Gerald Hofstatter at the hearing. IdaMae Jensen, Assessor's Representative and Assessor Patti McLean were present. On the petition's Documentary Evidence Worksheet and Sales Comparison Worksheet, the Appellant listed three sales from May and June of 2023, which he indicated were superior. The Appellant stated in his May 7, 2024 letter that there are costs due to damage from burst pipes in January 2024. The replacement sprinkler is at a cost of$10,000 per unit. In addition, the roof needs to be replaced in the next seven years, at an estimated cost of$40,000 per unit. The Assessor testified that the Association typically would address these maintenance issues. The Assessor provided a sales grid with four comparable sales, all within the subject's neighborhood, from January 2021 through May 2023. The values, as adjusted, ranged from $482,246 to $687,934. 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 $69,210 and improvements at $489,665 for a total of $558,875 for the subject parcel. DocuSign Envelope ID:82345CB7-B809-4DD4-A375-F7D8B2F099C5 Page 2 Petition No.317.2024 Parcel No.12332-54-00003 Dated this 30th day of May 2024 �DocuSiigned by: DocuSigned by��(� Chery 1 tams,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:82345CB7-B809-4DD4-A375-F7D8B2F099C5 Order of the Mason County Board of Equalization Property Owner: Michael Oblizalo Parcel Number(s): 32232-55-00040 Assessment Year: 2023 Petition Number: 320.2024 Date(s) of Hearing: 5/30/2024 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 $ 217,905 ® Land $ 217,905 ® Improvements $ 1,754,875 ® Improvements $ 1,754,875 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 1,972,780 Total Value $ 1,972,780 This decision is based on our finding that: The hearing was held on Thursday, May 30, 2024. Michael Oblizalo, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative and Assessor Patti McLean were present. The Appellant requested that his appraisal report dated a year ago from a financial institution with an opinion of value be listed as confidential. The appraisal report listed six sales. All the sales were outside of the subject parcel's neighborhood. He further testified that he thought he was overvalued based on his neighbor's value. The Assessor provided four comparable sales within the subject parcel's neighborhood. The values, as adjusted, ranged from $2,119,973 to $2,970,794. The subject parcel's value falls below this range. The Assessor addressed the difference between a fee appraisal vs. mass appraisal. The Board gave more weight to the Assessor's sales than the sales in the Appellant's appraisal report as they were all within the subject parcel's neighborhood. 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 $217,905 and improvements at$1,754,875 for a total of$1,972,780 for the subject parcel. DocuSign Envelope ID:82345CB7-B809-4DD4-A375-F7D8B2F099C5 Page 2 Petition No.320.2024 Parcel No.32232-55-00040 Dated this 30th day of May 2024 DocuSigned by: DocuSigned by: If F��n��nana�nea� Ch tams,ery i 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:82345CB7-B809-4DD4-A375-F7D8B2F099C5 Order of the Mason County Board of Equalization Property Owner: Brian & Jacquie Peterson Parcel Number(s): 22319-50-00014 Assessment Year: 2023 Petition Number: 322.2024 Date(s) of Hearing: 5/30/2024 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 $ 175,975 ® Land $ 175,975 ® Improvements $ 190,870 ® Improvements $ 190,870 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 366,845 Total Value $ 366,845 This decision is based on our finding that: The hearing was held on Thursday, May 30, 2024. Brian&Jacquie Peterson, Appellants, were not present at the hearing. IdaMae Jensen, Assessor's Representative and Assessor Patti McLean were present. The Appellant stated on the petition that the property was purchased for the land only. They further stated that the cabin on the land was a"tear down". No other documentary evidence was provided to support their estimate of value. The Assessor testified that the cabin on the subject parcel is listed in good condition and remains on the property. Three comparable sales were provided by the Assessor, one of which was the subject parcel. The values, as adjusted, ranged from $468,534 to $632,125. The subject parcel's value 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 $175,975 and improvements at$190,870 for a total of $366,845 for the subject parcel. DocuSign Envelope ID:82345CB7-B809-4DD4-A375-F7D8B2F099C5 Page 2 Petition No.322.2024 Parcel No. 22319-50-00014 Dated this 30th day of May 2024 DocuSigned by: DocuSigned by: Chery 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 640058 (5/25/2017)—MCBOE062019