HomeMy WebLinkAbout06/11/2024 DocuSign Envelope ID:25206550-2283-48D3-BADA-7F9D7327AF95
Order of the Mason County
Board of Equalization
Property Owner: Margaret Ferguson
Parcel Number(s): 22212-56-00005
Assessment Year: 2023 Petition Number: 342.2024
Date(s) of Hearing: 6/11/2024
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 $ 194,175 ® Land $ 194,175
® Improvements $ 650,595 ® Improvements $ 650,595
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 844,770 Total Value $ 844,770
This decision is based on our finding that:
The hearing was held on Tuesday, June 11, 2024.
Margaret Ferguson, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's Representative,
and Assessor Patti McLean were present.
The Appellant noted on the petition that there have been no improvements to her home or land. She also
noted that an appraisal was done due to a refinance; however, it was not provided. No comparable sales
were included.
The Assessor provided three comparable sales on a grid within the same neighborhood, Southshore/106.
The values, as adjusted, ranged from $735,958 to $893,471. 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 $194,175 and improvements at $650,595 for a total of
$844,770 for the subject parcel.
DocuSign Envelope ID:25206550-2283-48D3-BADA-7F9D7327AF95
Page 2
Petition No.342.2024 Parcel No.22212-56-00005
Dated this 1 Ith day of June 2024
DocuSigned by: Docuu^Signed by:
aU411 P14�� r r6"
nZ7n7/:FSRRAAAQR 1
Cheryl Williams,Chairperson's Signature C er '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:25206550-2283-48D3-BADA-7F9D7327AF95
Order of the Mason County
Board of Equalization
Property Owner: Thomas & Marilyn Black
Parcel Number(s): 12221-31-00061
Assessment Year: 2023 Petition Number: 343.2024
Date(s) of Hearing: 6/11/2024
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 $ 264,040 ® Land $ 264,040
® Improvements $ 441,450 ® Improvements $ 441,450
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 705,490 Total Value $ 705,490
This decision is based on our finding that:
The hearing was held on Tuesday, June 11, 2024.
Thomas &Marilyn Black, Appellants, were not present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellants noted on the petition that no improvements were made to the property in the last 20 +years.
The house is 60 years old and has depreciated. No comparable sales were provided.
The Assessor provided a sales grid with three comparable sales. The values, as adjusted, ranged from
$818,215 to $1,136,309. The value of the subject parcel falls below this range.
The last site inspection by the Assessor was in 2022. A 22% depreciation factor of$82,786 was applied at
that time.
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 $264,040 and improvements at$441,450 for a total of
$705,490 for the subject parcel.
DocuSign Envelope ID:25206550-2283-48D3-BADA-7F9D7327AF95
Page 2
Petition No.343.2024 Parcel No.12221-31-00061
Dated this 1Ith day of June 2024
DocuSigned by: DocuSIi"'gned by:
-� I r6"
CherylW> iams,Chairperson's Signature Clark'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:25206550-2283-48D3-BADA-7F9D7327AF95
Order of the Mason County
Board of Equalization
Property Owner: Eric & Amy Hurd
Parcel Number(s): 22330-50-00244
Assessment Year: 2023 Petition Number: 346.2024
Date(s) of Hearing: 6/11/2024
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 $ 53,720 ® Land $ 53,720
® Improvements $ ® Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 53,720 Total Value $ 53,720
This decision is based on our finding that:
The hearing was held on Tuesday, June 11, 2024.
Amy Hurd, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and Assessor
Patti McLean were present.
The Appellant noted on the petition that the subject parcel is a 100%undeveloped lot with no timber value
or view. The Appellant provided five sales, two from 2023 and three from 2024, which were not
considered by the Assessor.
The Assessor testified that the assessed value of the subject parcel was established as of January 1, 2023,
and therefore any 2023 sales will be considered for the 2024 assessment year and 2025 tax year.
The Assessor provided a Trend Line Analysis with three comparable sales with unadjusted values ranging
from $54,000 to $81,600. 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 $ 53,720 and improvements at $0 for a total of
$53,720 for the subject parcel.
DocuSign Envelope ID:25206550-2283-48D3-BADA-7F9D7327AF95
Page 2
Petition No.346.2024 Parcel No.22330-50-00244
Dated this 1Ith day of June 2024
DocuSigned by: DocuSIigned by.
I �U
Chery 1 iams,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:25206550-2283-48D3-BADA-7F9D7327AF95
Order of the Mason County
Board of Equalization
Property Owner: Richard& Gail Brown
Parcel Number(s): 32127-51-00266
Assessment Year: 2023 Petition Number: 349.2024
Date(s) of Hearing: 6/11/2024
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 $ 41,815 ® Land $ 41,815
® Improvements $ 452,605 ® Improvements $ 452,605
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 494,420 Total Value $ 494,420
This decision is based on our finding that:
The hearing was held on Tuesday, June 11, 2024.
Richard Brown, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present.
The Appellant testified that they purchased the property for$390,000 on August 14, 2023. He stated that it
had been on the market for several months and had gone unsold. He believed and testified that the mutually
agreed upon purchase price is the fair market value.
The Appellant provided several comparable sales, none of which were in the Lake Limerick neighborhood,
and not located on the golf course.
The Assessor provided three comparable sales from the subject parcel's Lake Limerick neighborhood, all
on the golf course. The values, as adjusted, ranged from $442,890 to $517,935. The value of the subject
parcel falls within this range.
The Assessor testified that the assessed value of the subject parcel was established on January 1, 2023, and
therefore the 2023 sale will be considered for the 2024 assessment year and 2025 tax year.
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 $41,815 and improvements at $452,605 for a total of
$494,420 for the subject parcel.
DocuSign Envelope ID:25206550-2283-48D3-BADA-7F9D7327AF95
Page 2
Petition No.349.2024 Parcel No.32127-51-00266
Dated this I Ith day of June 2024
DocuSigned by: DocuSIigned by:
I r6 U
Chery Wi iams,Chairperson's Signature Clerks 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