HomeMy WebLinkAbout07/24/2024 Docusign Envelope ID: E8D1E1CF-9EE7-4886-8B18-2D704A94179C
Order of the Mason County
Board of Equalization
Property Owner: Chris Clifford
Parcel Number(s): 32024-53-03007
Assessment Year: 2023 Petition Number: 363.2024
Date(s) of Hearing: 6/20/2024 & 7/24/2024
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 $ 143,105 ® Land $ 143,105
® Improvements $ 841,465 ® Improvements $ 841,465
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 984,570 Total Value $ 984,570
This decision is based on our finding that:
The hearing was held on Thursday, June 20, 2024, and continued to July 24, 2024.
Chris Clifford, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present.
The Appellant is appealing the land and building improvements value for the 2024 tax year and states on his
petition that market sale prices are not reflecting the growth over assessment by the Assessor.
The Appellant submitted a PowerPoint presentation using the Assessor's four comparable sales and also
submitted a letter dated 7/24/2024 objecting to the methodology the Assessor used in determining the value
placed on this property. The Appellant purchased the waterfront parcel on 4/1/2018 in the amount of
$110,000 and subsequently built his home on the property in 2020 for$500,000.
During his testimony he objected to how the Assessor values waterfront properties. He stated in his letter
that the Assessor does not factor in"beach access" such as bulkheads and retaining walls.
The Appellant is asking the Board to go back to the prior year's assessment where the waterfront was
valued at $88,480 for land and$706,770 for buildings and improvements. This land value is less than the
$110,000 he paid in 2018. The Appellant's three comparable sales were not considered as they were sales
from 2023, which were not time adjusted.
The Assessor stated during testimony that waterfront properties are based on front feet of the waterfront.
The Appellant objected to the Assessor's comp#2 because the parcel is five acres. The Assessor explained
that they do not value acreage on waterfront parcels.
Docusign Envelope ID: E8D1E1CF-9EE7-4886-8B18-2D704A94179C
Page 2
Petition No.363.2024 Parcel No.32024-53-03007
The Assessor further stated that she utilizes information from the sales analysis generated within her office.
The R2 factor is .99 signifying that the comparable properties are very close in characteristics.
The Board considered all of the information provided by the Appellant and the Assessor and found no clear,
cogent, or convincing evidence that the Assessor was in error.
Therefore, the Board sustains the value for the land at $143,105 and improvements at $841,105 for a total of
$984,570 for the subject parcel.
Dated this 24th day of July 2024
DocuSigned by: Signed by:
ALI,plkl� �aW*c,l - t6vtirWu
Cheryl Williams,Chairperson's Signature Clerks 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 640058 (5/25/2017)—MCBOE062019
Docusign Envelope ID: E8D1E1CF-9EE7-4886-8B18-2D704A94179C
Order of the Mason County
Board of Equalization
Property Owner: Atar& Michelle Greene
Parcel Number(s): 12218-50-00037
Assessment Year: 2023 Petition Number: 430.2024
Date(s) of Hearing: 7/24/2024
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 $ 98,730 ® Land $ 98,730
® Improvements $ 549,470 ® Improvements $ 549,470
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 648,200 Total Value $ 648,200
This decision is based on our finding that:
The hearing was held on Wednesday, July 24, 2024.
Atar& Michelle Greene, Appellant, were not present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellants stated on their petition that no improvements have been made to the property and they
object to the large increase in assessed value of$115,000 over the past year.
The Appellants provided four sales on the Documentary Evidence Worksheet on the petition, all of which
were from 2023. These sales were not considered as they were after the January 1, 2023, assessment date.
The Assessor provided four comparable sales, as adjusted, ranging in value from $622,377 to $750,189.
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 $98,730 and improvements at$549,470 for a total of
$648,200 for the subject parcel.
Docusign Envelope ID: E8D1E1CF-9EE7-4886-8B18-2D704A94179C
Page 2
Petition No.430.2024 Parcel No. 12218-50-00037
Dated this 24th day of July 2024
DocuSigned by: Signed by:
Chergar tams, hairperson's Signature Clerk',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