HomeMy WebLinkAbout05/23/2024 DocuSign Envelope ID:24E75EC9-4BBD-487B-910A-3306AF09C783
Order of the Mason County
Board of Equalization
Property Owner: Judith& Troy Woodard
Parcel Number(s): 32232-54-00003
Assessment Year: 2023 Petition Number: 283.2024
Date(s) of Hearing: 5/14/2023 & 5/23/2024
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 $ 50,000 ® Land $ 50,000
® Improvements $ 9,000 ® Improvements $ 9,000
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 59,000 Total Value $ 59,000
This decision is based on our finding that:
The hearing was held on Tuesday, May 14, 2024, and continued to Thursday, May 23, 2024.
Judith& Troy Woodard, Appellants, were present at the hearing. Assessor Patti McLean was present.
The Appellant stated on the petition that the subject parcel is a non-buildable lot, less than 50' deep with
inferior access. They testified that they do not have a sewage disposal system on the subject parcel as the
Assessor indicated on their records.
The Assessor provided the Appellant an assessment roll correction, which was not agreed to by the
Appellant.
The Board found no clear, cogent, or convincing evidence that the Assessor was in error.
Therefore, the Board sustains the value for the value for the land at $50,000 and improvements at $9,000 for
a total of$59,000 for the subject parcel.
DocuSign Envelope ID:24E75EC9-4BBD-487B-910A-3306AF09C783
Page 2
Petition No.283.2024 Parcel No.32232-54-00003
Dated this 23rd day of May , 2024
DocuSigned by: DocuSig ned by:
ery T Tams, airperson's Signature Cleer ks Tgnature"
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:24E75EC9-4BBD-487B-910A-3306AF09C783
Order of the Mason County
Board of Equalization
Property Owner: Judith& Troy Woodard
Parcel Number(s): 32232-54-00004
Assessment Year: 2023 Petition Number: 284.2024
Date(s) of Hearing: 5/14/2024 & 5/23/2024
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 $ 155,330 ® Land $ 155,330
® Improvements $ 648,725 ® Improvements $ 648,725
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 804,055 Total Value $ 804,055
This decision is based on our finding that:
The hearing was held on Tuesday, May 14, 2024, and continued to Thursday, May 23, 2024.
Judith& Troy Woodard, Appellants, were present at the hearing. Assessor Patti McLean was present.
The Appellant stated on the petition that the subject parcel's lot is less than 50' deep, with inferior access,
and no parking.
The Assessor stated that decrements have already been applied to this parcel for depth, access, and parking.
The Assessor further provided a sales grid with three comparable sales within the neighborhood. The
indicated values, as adjusted, ranged from $877,995 to $1,114,668. 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 $155,330 and improvements at $648,725 for a total of
$804,055 for the subject parcel.
DocuSign Envelope ID:24E75EC9-4BBD-487B-910A-3306AF09C783
Page 2
Petition No. 284.2024 Parcel No.32232-54-00004
Dated this 23rd day of May 2024
DocuSigned by: DocuSIi"'gned by:
L�I r6"
Cheryl Wi >ams,Chairperson's Signature Clerk s >gnature
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:24E75EC9-4BBD-487B-910A-3306AF09C783
Order of the Mason County
Board of Equalization
Property Owner: Douglas & Kelly Palmer
Parcel Number(s): 12220-34-90340
Assessment Year: 2023 Petition Number: 300.2024
Date(s) of Hearing: 5/23/2024
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 $ 213,190 ® Land $ 213,190
® Improvements $ 372,225 ® Improvements $ 372,225
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 585,415 Total Value $ 585,415
This decision is based on our finding that:
The hearing was held on Thursday, May 23, 2024.
Douglas & Kelly Palmer, Appellants, were not present at the hearing. Assessor Patti McLean was present.
The Appellant stated on their petition that their property is a tidal estuary. They have applied to the
Assessor's Office for a reclassification of the land to an Open Space. They also noted deficiencies to the
home, including noise pollution. No supporting documentation was provided.
The Assessor stated that the property currently carries a depreciation of 43%to offset the cost of
repairing/replacing/updating aging components.
The Assessor presented three comparable sales, one of which was the subject parcel sale in 2021. The
sales, as adjusted, ranged in value from $455,810 to $904,452. 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 $213,190 and improvements at$372,225 for a total of
$585,415 for the subject parcel.
DocuSign Envelope ID:24E75EC9-4BBD-487B-910A-3306AF09C783
Page 2
Petition No.300.2024 Parcel No. 12220-34-90340
Dated this 23rd day of May 2024
DocuSigned by: DocuSigned by:
dull r6"
Cheryl Wi iams,Chairperson's Signature Cler 's Signaturc
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