HomeMy WebLinkAbout07/02/2024 Docusign Envelope ID:CD8CF2DB-E3F1-42CB-B163-40B81E341FDC
Order of the Mason County
Board of Equalization
Property Owner: Richard Pasalich
Parcel Number(s): 22028-50-00007
Assessment Year: 2023 Petition Number: 381.2024
Date(s) of Hearing: 7/2/2024
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 $ 276,840 ® Land $ 276,840
® Improvements $ 638,885 ® Improvements $ 638,885
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 915,725 Total Value $ 915,725
This decision is based on our finding that:
The hearing was held on Tuesday, July 2, 2024.
Richard Thornbrue, Appellant Representative, was present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellant submitted an Appraisal of Real Property provided by John Murphy of Summit Appraisal of
Olympia for estate purposes. The Appraisal is dated 8/21/23. Using the sales approach, the land was valued
at $200,000 and buildings/improvements were valued at $542,000. The Appraisal relied upon three
comparable sales ranging in value from $729,038 to $766,856.
During testimony the Additional Dwelling Unit(ADU)was brought into question. The Appellant stated that
there were no pictures showing an ADU; however, within the Appraisal report the ADU was listed as a one-
bedroom one-bath 480 square foot building.
The Assessor provided three comparable sales ranging in value from $723,763 to $973,482 and in addition
used the three comparable sales provided by the Appellant's Appraisal. The median value of these six
comparable sales is $1,191,674. The value of the subject property falls below the median value.
The Board found that the Assessor's comparables were superior to the ones provided in the Appraisal
report. This was due to the following: lack of adjustments for time, lack of adequate adjustment for the
ADU, and two out of the three comparables were 2023 sales and were considerable distances from the
subject property.
The Board found no clear, cogent, or convincing evidence that the Assessor was in error.
Docusign Envelope ID:CD8CF2DB-E3F1-42CB-B163-40B81E341FDC
Page 2
Petition No.381.2024 Parcel No. 22028-50-00007
Therefore, the Board sustains the value for the land at $276,840 and improvements at$638,885 for a total of
$915,725 for the subject parcel.
Dated this 2nd day of July , 2024
rDocuSigned by: Signed by:
FV I_UYKfS6L4,
Chery i iams,Chairperson's Signature Cler s gi&Hure
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
Docusign Envelope ID:CD8CF2DB-E3F1-42CB-B163-40B81E341FDC
Order of the Mason County
Board of Equalization
Property Owner: Larry&Audrey Harkins
Parcel Number(s): 52013-50-90310
Assessment Year: 2023 Petition Number: 383.2024
Date(s) of Hearing: 7/2/2024
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 $ 92,950 ® Land $ 92,950
® Improvements $ ® Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 92,950 Total Value $ 92,950
This decision is based on our finding that:
The hearing was held on Tuesday, July 2, 2024.
Larry&Audrey Harkins, Appellants, were present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellants stated on their petition that they are appealing the value due to logging the timber on their
property which they believe devalues the parcel. No evidence was provided.
The Assessor stated in her response that the assessed value does not extend to trees or timber of any kind.
The Assessor referred to the attached geographic information system (GIS) map indicating the value of
these three properties are consistent with the value of the surrounding properties of reasonably similar size.
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 $92,950 and improvements at $0 for a total of
$92,950 for the subject parcel.
Docusign Envelope ID:CD8CF2DB-E3F1-42CB-B163-40B81E341FDC
Page 2
Petition No.383.2024 Parcel No. 52013-50-90310
Dated this 2nd day of July , 2024
DocuSigned by: Signed by:
� w�'� �Aan.lt,�, �t,DwtpSDln,
Chery i 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:CD8CF2DB-E3F1-42CB-B163-40B81E341FDC
Order of the Mason County
Board of Equalization
Property Owner: Larry&Audrey Harkins
Parcel Number(s): 52013-50-90311
Assessment Year: 2023 Petition Number: 384.2024
Date(s) of Hearing: 7/2/2024
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 $ 92,950 ® Land $ 92,950
® Improvements $ ® Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 92,950 Total Value $ 92,950
This decision is based on our finding that:
The hearing was held on Tuesday, July 2, 2024.
Larry&Audrey Harkins, Appellants, were present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellants stated on their petition that they are appealing the value due to logging the timber on their
property which they believe devalues the parcel. No evidence was provided.
The Assessor stated in her response that the assessed value does not extend to trees or timber of any kind.
The Assessor referred to the attached geographic information system (GIS) map indicating the value of
these three properties are consistent with the value of the surrounding properties of reasonably similar size.
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 $92,950 and improvements at $0 for a total of
$92,950 for the subject parcel.
Docusign Envelope ID:CD8CF2DB-E3F1-42CB-B163-40B81E341FDC
Page 2
Petition No.384.2024 Parcel No. 52013-50-90311
Dated this 2nd day of July 2024
DocuSigned by: Signed by:
Cfi-
ery i iams,Chairperson's Signature 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:CD8CF2DB-E3F1-42CB-B163-40B81E341FDC
Order of the Mason County
Board of Equalization
Property Owner: Larry&Audrey Harkins
Parcel Number(s): 52013-50-90313
Assessment Year: 2023 Petition Number: 385.2024
Date(s) of Hearing: 7/2/2024
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 $ 90,625 ® Land $ 90,625
® Improvements $ ® Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 90,625 Total Value $ 90,625
This decision is based on our finding that:
The hearing was held on Tuesday, July 2, 2024.
Larry&Audrey Harkins, Appellants, were present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellants stated on their petition that they are appealing the value due to logging the timber on their
property which they believe devalues the parcel. No evidence was provided.
The Assessor stated in her response that the assessed value does not extend to trees or timber of any kind.
The Assessor referred to the attached geographic information system (GIS) map indicating the value of
these three properties are consistent with the value of the surrounding properties of reasonably similar size.
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 $ 90,625 and improvements at $0 for a total of
$90,625 for the subject parcel.
Docusign Envelope ID:CD8CF2DB-E3F1-42CB-B163-40B8lE341FDC
Page 2
Petition No.385.2024 Parcel No. 52013-50-90313
Dated this 2nd day of July , 2024
DocuSigned by: Signed by:
9A Fv F
eiY -1 -lams, airperson's Signature Cler s igl. re
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:CD8CF2DB-E3F1-42CB-B163-40B81E341FDC
Order of the Mason County
Board of Equalization
Property Owner: Joe & Sharon Zeeben
Parcel Number(s): 22003-75-00030
Assessment Year: 2023 Petition Number: 390.2024
Date(s) of Hearing: 7/2/2024
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 $ 271,795 ® Land $ 260,035
® Improvements $ 465,955 ® Improvements $ 465,955
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 737,750 Total Value $ 725,990
This decision is based on our finding that:
The hearing was held on Tuesday, July 2, 2024.
Joe & Sharon Zeeben, Appellants, were present at the hearing. IdaMae Jensen, Assessor's Representative,
and Assessor Patti McLean were present.
The Appellants provided a comparative market analysis done in September 2023 that states the home needs
extensive maintenance and repairs. This analysis shows a 5-acre parcel, of which only 2/3 is usable. Seven
comparable sales were included, none of which are on Harstine Island and were from 2023 with the
exclusion of one sale in 2022.
The Assessor stated that a physical inspection was completed in May of 2024 specifically for this hearing to
address the maintenance and repair issues.
It is the Appraiser's opinion that this home, finished in 1989, has been constructed with average quality
materials and is in average condition for its age and deferred maintenance. Current depreciation as of the
2024 tax year is in the amount of$117,142.
The Assessor agreed with the Appellant that there is an area with a negative impact on their property,
reducing the subject property by $11,760.
The Assessor provided five comparable sales, all located on Harstine Island and all waterfront, ranging in
value from $737,599 to $1,150,858. The subject property, as adjusted, falls below this range.
The Board overruled the Assessor's second notice of value of$737,750 and further reduced this value on
the land in the amount of$11,760 for low and wet characteristics.
Docusign Envelope ID:CD8CF2DB-E3F1-42CB-B163-40B81E341FDC
Page 2
Petition No.390.2024 Parcel No. 22003-75-00030
Therefore, the Board overrules the assessed the value for the land and sets the value at $260,035 and
sustains the improvements at$465,955 for a total of$725,990 for the subject parcel.
Dated this 2nd day of July , 2024
DocuSigned by: Signed by:
L rvaw'LL t6mrstivu
r inChey iams,Chairperson's Signature C e s ga re "
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