HomeMy WebLinkAbout07/25/2024 Docusign Envelope ID:71E9804F-5BF7-4973-8E3F-8158EAA36A91
Order of the Mason County
Board of Equalization
Property Owner: Sonja Davis, Cindy Marshall, and Robert Peterson
Parcel Number(s): 12329-13-90090
Assessment Year: 2023 Petition Number: 431.2024
Date(s) of Hearing: 7/25/2024
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 $ 65,140 ® Land $ 65,140
® Improvements $ 165,920 ® Improvements $ 165,920
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 231,060 Total Value $ 231,060
This decision is based on our finding that:
The hearing was held on Thursday, July 25, 2024.
Sonja Davis, Cindy Marshall, and Robert Peterson, Appellants, were not present at the hearing. Assessor
Patti McLean was present.
The Appellants stated on their petition that the mobile home is in disrepair and would not sell for$165,920.
The land value is not contested. No comparable sales were provided to support their estimate of value of
$111,100 for the improvements.
The Assessor stated that the actual value on the manufactured home is $116,725, for the 2024 tax year.
Additional improvements include a $35,693 detached garage, plus the septic and water systems at
$13,500, for a total improvement value at $165,920.
The Assessor provided four comparable sales. The values as adjusted ranged from $325,721 to $353,273.
The value of the subject parcel falls below this range.
The property's deficiencies already reported have resulted in the depreciation rate being calculated at 48%.
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 $65,140 and improvements at$165,920 for a total of
$231,060 for the subject parcel.
Docusign Envelope ID:71E9804F-5BF7-4973-8E3F-8158EAA36A91
Page 2
Petition No.431.2024 Parcel No.12329-13-90090
Dated this 25th day of July 2024
DocuSigned by: Signed by:
Chery 1 iams,Chairperson's Signature C re—r s igna 0e "
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:71E9804F-5BF7-4973-8E3F-8158EAA36A91
Order of the Mason County
Board of Equalization
Property Owner: Bryan &Natascha Roof
Parcel Number(s): 12220-50-00028
Assessment Year: 2023 Petition Number: 432.2024
Date(s) of Hearing: 7/25/2024
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 $ 207,690 ® Land $ 207,690
® Improvements $ 606,625 ® Improvements $ 606,625
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 814,315 Total Value $ 814,315
This decision is based on our finding that:
The hearing was held on Thursday, July 25, 2024.
Bryan&Natascha Roof, Appellants, were present at the hearing. Assessor Patti McLean was present.
The Appellants stated on their petition that they object to the large overall increase in value of their
property.
The Appellant provided two sales which the Assessor used in her sales analysis, labeled as Comparable#1
and Comparable#3.
The Appellants referenced the 210 E Lakeshore Drive property. It was an annual assessed value and not a
sale and therefore not considered in the Board's decision.
The Assessor provided five comparable sales, two of which were provided by the Appellant. The values, as
adjusted, ranged from $776,793 to $949,913. The value of the subject parcel falls within this range.
The Board gave less weight to Comparable#2, #4, and#5, due to the high gross or net percentage.
Using just Comparable#1 and#3 the Board found that the indicated value of the subject property was
supported.
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 $207,690 and improvements at$606,625 for a total of
$814,315 for the subject parcel.
Docusign Envelope ID:7lE9804F-5BF7-4973-8E3F-8158EAA36A91
Page 2
Petition No.432.2024 Parcel No. 12220-50-00028
Dated this 25th day of July 2024
L
gned by: Signed by:
F��a��nona�aeo�
Chery Wi 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:71E9804F-5BF7-4973-8E3F-8158EAA36A91
Order of the Mason County
Board of Equalization
Property Owner: Johnson Hood Canal LLC
Parcel Number(s): 32235-32-00050
Assessment Year: 2023 Petition Number: 434.2024
Date(s) of Hearing: 7/25/2024
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 $ 291,735 ® Land $ 291,735
® Improvements $ 1,037,395 ® Improvements $ 860,095
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 1,329,130 Total Value $ 1,151,830
This decision is based on our finding that:
The hearing was held on Thursday, July 25, 2024.
Johnson Hood Canal LLC, Appellant, was not present at the hearing. Assessor Patti McLean was present.
The Appellant stated on his petition that he objected to the large overall increase on the subject property, in
particular the Accessory Dwelling Unit(ADU) and garage at$338,970. The land value was not contested.
No sales were provided to support his estimate of value.
The Assessor adjusted the improvement value for one home being non-waterfront which resulted in a 135%
decrease in the property value on the non-waterfront side. The Board agreed with this adjustment.
The Board found a preponderance of the evidence that the Assessor was in error.
Therefore, the Board sustains the value for the land at $291,735 and overrules and sets the improvements at
$860,095 for a total of$1,151,830 for the subject parcel.
Docusign Envelope ID:71E9804F-5BF7-4973-8E3F-8158EAA36A91
Page 2
Petition No.434.2024 Parcel No.32235-32-00050
Dated this 25th day of July 2024
DocuSigned by: Signed by: 'Q�,a.I��(,
r6 4
Chery i iams,Chairperson's Signature Cler 's 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:71E9804F-5BF7-4973-8E3F-8158EAA36A91
Order of the Mason County
Board of Equalization
Property Owner: Stanley & Sonja Davis
Parcel Number(s): 12329-13-90023
Assessment Year: 2023 Petition Number: 438.2024
Date(s) of Hearing: 7/25/2024
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 $ 61,705 ® Land $ 61,705
® Improvements $ 221,725 ® Improvements $ 221,725
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 283,430 Total Value $ 283,430
This decision is based on our finding that:
The hearing was held on Thursday, July 25, 2024.
Stanley & Sonja Davis, Appellant, were not present at the hearing. Assessor Patti McLean was present.
The Appellants stated on their petition that the subject property is a mobile home which they recognize
depreciates in value. They are not contesting the land value. No comparables were provided.
The Assessor applied a 47% depreciation factor from the base cost in the amount of$79,893.
The Assessor provided three comparable sales. The values, as adjusted, ranged from $271,024 to $386,760.
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 $ 61,705 and improvements at $221,725 for a total of
$283,430 for the subject parcel.
Docusign Envelope ID:7lE9804F-5BF7-4973-8E3F-8158EAA36A91
Page 2
Petition No.438.2024 Parcel No. 12329-13-90023
Dated this 25th day of July , 2024
DocuSigned by: Signedby: ,��,trl��(,
r6 4
�a��eona�aeo�
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 64 0058 (5/25/2017)—MCBOE062019