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Home My WebLink About08/14/2024 Docusign Envelope ID: 1B18C427-C261-4067-ACA5-A0836ACD3B15 Order of the Mason County Board of Equalization Property Owner: Robert & Stephanie Broaddus Parcel Number(s): 51908-50-00095 Assessment Year: 2023 Petition Number: 474.2024 Date(s) of Hearing: 8/14/2024 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 $ 18,760 ® Land $ 18,760 ® Improvements $ 446,960 ® Improvements $ 446,960 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 465,720 Total Value $ 465,720 This decision is based on our finding that: The hearing was held on Wednesday, August 14, 2024. Robert & Stephanie Broaddus, Appellants, were not present at the hearing. Assessor Patti McLean was present. The Appellants stated on their petition that their home is overbuilt for their community. They included a comparable sale from August 2023 in their area indicating fair market value for their property. The Assessor stated that the property value was reduced from $523,305 to $465,720 during the protest period. The Appellants were notified of this reduction in their revised notice of value. This reduction is lower than their estimate of value on their petition. The Assessor rests on the presumption of correctness. 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 $18,760 and improvements at $446,960 for a total of $465,720 for the subject parcel. Docusign Envelope ID: lB18C427-C261-4067-ACA5-A0836ACD3B15 Page 2 Petition No.474.2024 Parcel No. 51908-50-00095 Dated this 14th day of August , 2024 DocuSigned by: Signed by: A-,,,w ' � P" 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 Docusign Envelope ID: 1B18C427-C261-4067-ACA5-A0836ACD3B15 Order of the Mason County Board of Equalization Property Owner: Maurice & Candice Kiely Parcel Number(s): 12220-50-00038 Assessment Year: 2023 Petition Number: 475.2024 Date(s) of Hearing: 8/14/2024 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 $ 190,820 ® Land $ 190,820 ® Improvements $ 348,605 ® Improvements $ 348,605 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 539,425 Total Value $ 539,425 This decision is based on our finding that: The hearing was held on Tuesday, August 13, 2024. Maurice Kiely, Appellant, was present at the hearing. Assessor Patti McLean was present. The Appellant stated on his petition that he has done a study of the land around the main body of the lake, broken down by dollars per square foot, noting that his location is one of the smaller lots on the lake. Regarding improvements, he compared two of the adjacent properties to his, noting that the value is $400 per square foot and the adjacent properties are valued lower per square foot. He submitted two graphs, one for taxable value and one for dollars per square foot. Also submitted was a list of the deteriorated items on his property. No documentary evidence was provided to support the list of deteriorated items, and no complete comparable sales were included with his petition. During testimony, the Assessor addressed the deficiencies and said the last time the subject parcel was inspected was for the 2021/2022 year. The property was noted as good condition and carries a 12% depreciation in the amount of$37,291. The Assessor also addressed the Appellant's questions concerning how the waterfront is valued. She stated that on lake waterfrontage, value is based on front footage of water rather than acreage. The Assessor provided four comparable sales. The values, as adjusted, ranged from $565,055 to $794,444. The value of the subject property falls below this range. The Board found no clear, cogent, or convincing evidence that the Assessor was in error. Docusign Envelope ID: 1B18C427-C261-4067-ACA5-A0836ACD3B15 Page 2 Petition No.475.2024 Parcel No. 12220-50-00038 Therefore, the Board sustains the value for the land at $190,820 and improvements at$348,605 for a total of $539,425 for the subject parcel. Dated this 14t' day of August 2024 DocuSigned by: Signed by: F Chery i 1ams,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 640058 (5/25/2017)—MCBOE062019 Docusign Envelope ID: 1B18C427-C261-4067-ACA5-A0836ACD3B15 Order of the Mason County Board of Equalization Property Owner: Kenneth & Carolyn Sebby Parcel Number(s): 32232-54-00015 Assessment Year: 2023 Petition Number: 476.2024 Date(s) of Hearing: 8/14/2024 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 $ 205,410 ® Land $ 205,410 ® Improvements $ 924,175 ® Improvements $ 924,175 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 1,129,585 Total Value $ 1,129,585 This decision is based on our finding that: The hearing was held on Tuesday, August 13, 2024. Kenneth Sebby, Appellant, was present at the hearing. Assessor Patti McLean and IdaMae Jensen, Assessor's Representative were present. The Appellant presented three online real estate listing platform estimates from Attom, Zillow, and Public Data for the subject parcel; the average of these appraised values is $905,110. No valid comparable sales were submitted. During testimony, he stated that there are 19 homes in the Madrona Homeowners Association(HOA) and that there is a large difference in these homes, as six have deep-water access due to their dock. He also stated the high and low tides affect the water access and benefit the six homes due to their deep-water dock. This makes their homes more valuable. He objects to the value of only $20,000 placed on these docks. This low value does not represent the other thirteen homes. In addition, he disagrees with the Assessor's methodology on these waterfront properties. He also objected to the 28% increase in value in only one year. The Assessor stated that she has only one way to value properties and that is today's cost to build, minus depreciation and market influence. She also stated she must be uniform in valuing properties. The Assessor's Representative addressed the issue of the value placed on docks, stating again that the value is uniform throughout the County and to construct one today would be cost prohibitive to a potential homeowner. She provided four comparable sales. The values, as adjusted, ranged from $819,433 to $1,205,018. The value of the subject parcel falls within this range. Docusign Envelope ID: 1B18C427-C261-4067-ACA5-A0836ACD3B15 Page 2 Petition No.476.2024 Parcel No.32232-54-00015 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 $205,410 and improvements at $924,175 for a total of $1,129,585 for the subject parcel. Dated this 14t' day of August 2024 DocuSigned by: Signed by: Chery 1 iams,Chairperson's Signature er '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