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Home My WebLink About08/08/2024 Docusign Envelope ID: EACE2A64-5F45-4672-BB68-DA6E1ADE5D59 Order of the Mason County Board of Equalization Property Owner: Brian & Becky Nielsen Parcel Number(s): 32029-31-00100 Assessment Year: 2023 Petition Number: 466.2024 Date(s) of Hearing: 8/8/2024 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 $ 64,210 ® Land $ 64,210 ® Improvements $ 633,765 ® Improvements $ 633,765 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 697,975 Total Value $ 697,975 This decision is based on our finding that: The hearing was held on Thursday, August 8, 2024. Brian Nielsen, Appellant, was not present at the hearing. Assessor Patti McLean was present. The Appellant stated on his petition that their assessed value has tripled. He also stated the cost of replacing the home would be $342,500 for materials only. The Assessor stated during testimony that this home is newer construction,built in 2018. Replacement cost must include labor which increases the cost to build. The Assessor provided four comparable sales ranging in value from $674,854 to $760,878. The subject property 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 $64,210 and improvements at $633,765 for a total of $697,975 for the subject parcel. Docusign Envelope ID: EACE2A64-5F45-4672-BB68-DA6E1ADE5D59 Page 2 Petition No.466.2024 Parcel No.32029-31-00100 Dated this 8th day of August 2024 DocuSigned by: Signed by: ------------ e6 t tams,Chairperson's Signature er s tgna 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: EACE2A64-5F45-4672-BB68-DA6E1ADE5D59 Order of the Mason County Board of Equalization Property Owner: M'Leah Stone Parcel Number(s): 22029-78-50030 Assessment Year: 2023 Petition Number: 468.2024 Date(s) of Hearing: 8/8/2024 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 $ 127,375 ® Land $ 108,270 ® Improvements $ 314,035 ® Improvements $ 314,035 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 441,410 Total Value $ 422,305 This decision is based on our finding that: The hearing was held on Thursday, August 8, 2024. M'Leah Stone, Appellant, was present at the hearing. Assessor Patti McLean was present. The Appellant stated on her petition that the manufactured home has many deficiencies. The land is slanted, and the home site sits on the only flat portion. She also stated there is a very wet area behind the garage. The Appellant also provided five sales on the Documentary Evidence Worksheet. One sale was from 2022, and the remainder were from 2023, which were not considered, due to the sale was after the January 1, 2023 assessment date. The Appellant referred to assessments of neighboring properties, which are similar to her parcel. She addressed the issue of the garage and stated it is categorized as low quality. The Assessor provided four comparable sales ranging in value, as adjusted, from $402,317 to $460,478. The value of the subject parcel falls within this range. The Assessor recommended applying a low and wet factor, bringing the land value down to $108,270. Therefore, the Board overrules the assessed value for the land and sets the new value at $108,270 and sustains the value for improvements at $314,035 for a total of$422,305 for the subject parcel. Docusign Envelope ID: EACE2A64-5F45-4672-BB68-DA6E1ADE5D59 Page 2 Petition No.468.2024 Parcel No.22029-78-50030 Dated this 8th day of August 2024 DocuSigned by: Signed by. 6A 44W Chery i tams,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: EACE2A64-5F45-4672-BB68-DA6E1ADE5D59 Order of the Mason County Board of Equalization Property Owner: Max & Laureen Forbis Parcel Number(s): 42024-75-00020 Assessment Year: 2023 Petition Number: 469.2024 Date(s) of Hearing: 8/8/2024 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 $ 85,610 ® Land $ 85,610 ® Improvements $ 384,710 ® Improvements $ 384,710 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 470,320 Total Value $ 470,320 This decision is based on our finding that: The hearing was held on Thursday, August 8, 2024. Max Forbis, Appellant, was not present at the hearing. Assessor Patti McLean were present. The Appellant stated on his petition that his home is a non-custom home built by Adair and no custom materials were used. They also noted that riparian laws limit the land use to approximately 1 acre out of 5 acres total. The Assessor stated during testimony that the property has already been decremented by 25% for the classification of low/wet 2. The property also carries a depreciation amount of$38,562 for aging components. The Assessor provided comparable sales ranging in value from $394,607 to $600,077. The subject property 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 $85,610 and improvements at$384,710 for a total of $470,320 for the subject parcel. Docusign Envelope ID: EACE2A64-5F45-4672-BB68-DA6E1ADE5D59 Page 2 Petition No.469.2024 Parcel No.42024-75-00020 Dated this 8th day of August 2024 D/o"cuSiigned by: Signed by: P aW6_ T�tvtirS61V, Cheryl Williams,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