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Home My WebLink About08/20/2024 Docusign Envelope ID:2EO53A6D-35BB-4645-9220-D1BOE414A4D6 Order of the Mason County Board of Equalization Property Owner: Leon&Angela Cheyne Parcel Number(s): 31911-50-70010 Assessment Year: 2023 Petition Number: 412.2024 Date(s) of Hearing: 8/20/2024 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 $ 27,520 ® Land $ 14,545 ® Improvements $ ® Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 27,520 Total Value $ 14,545 This decision is based on our finding that: The hearing was held on Tuesday, August 20, 2024. Leon Cheyne, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and Assessor Patti McLean were present. The Appellant stated on his petition that he is appealing the value placed on his oyster farmland. He believes the assessed value is higher than similar neighboring comparable parcels. The Assessor explained during testimony that according to his deed the Appellant owns tidelands in addition to his oyster farmland. She stated that oyster farmland is valued per acre and tidelands are valued per front foot. The Board found a preponderance of the evidence that the original assessed value was in error due to an economic factor being inadvertently applied to 0.46-acre oyster farmland, and 75' tidelands. The Assessor recommended an assessment roll correction which the Board accepted. Therefore, the Board overrules the original value and sets the new value for the land at $14,545 and improvements at $0 for a total of$14,545 for the subject parcel. Docusign Envelope ID:2EO53A6D-35BB-4645-9220-D1BOE414A4D6 Page 2 Petition No.412.2024 Parcel No.31911-50-70010 Dated this 20th day of August 2024 DocuSigned by: Signed F /V"'by: I r6j—y� Chery i 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 Docusign Envelope ID:2EO53A6D-35BB-4645-9220-D1BOE414A4D6 Order of the Mason County Board of Equalization Property Owner: Larry& Tracey Chapman Parcel Number(s): 32019-59-42003 Assessment Year: 2023 Petition Number: 483.2024 Date(s) of Hearing: 8/20/2024 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 $ 31,365 ® Land $ 31,365 ® Improvements $ 522,145 ® Improvements $ 424,995 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 553,510 Total Value $ 456,360 This decision is based on our finding that: The hearing was held on Tuesday, August 20, 2024. Larry& Tracey Chapman, Appellants, were present at the hearing. IdaMae Jensen, Assessor's Representative was present. The Appellants stated on their petition that their property was purchased on 10/23/2022 for$449,000. No improvements have been made. They believe their property is in a run-down area and may be overvalued due to the non-maintenance of their neighbor's property. They attached comparable sales that were provided by their realtor. The Assessor re-evaluated the value of homes in their area and recommended a reduction in to $456,360. Therefore, the Board agrees with the reduction and sustains the value for the land at $ 31,365 and overrules the value of improvements and sets the new value at $424,995 for a total of$456,360 for the subject parcel. Docusign Envelope ID:2EO53A6D-35BB-4645-9220-D1BOE414A4D6 Page 2 Petition No.483.2024 Parcel No.32019-59-42003 Dated this 20th day of August , 2024 DocuSigned by: Signed by: 829-eona�aeo� Cheiyl s,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:2EO53A6D-35BB-4645-9220-D1BOE414A4D6 Order of the Mason County Board of Equalization Property Owner: Robert & Kathleen Manning Parcel Number(s): 22330-50-00327 Assessment Year: 2023 Petition Number: 486.2024 Date(s) of Hearing: 8/20/2024 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 $ 52,735 ® Land $ 52,735 ® Improvements $ 411,565 ® Improvements $ 411,565 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 464,300 Total Value $ 464,300 This decision is based on our finding that: The hearing was held on Tuesday, August 20, 2024. Kathy Manning, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and Assessor Patti McLean were present. The Appellant stated on her petition that she objected to the comparable sales used by the Assessor. The comparative market analysis (CMA) submitted with her petition shows a lower value than what was set by the Assessor. This CMA shows a value of$349,000 to $390,000. She disagreed with the Assessor not using the comparable sale on Haven Lake, which she believes is closer in characteristics to her property. The Assessor stated during testimony that out of the seven listings on the CMA, six are manufactured homes and six are 2023 sales, which were not considered. The subject property is not a manufactured home. The Assessor addressed the Appellant's comparable sale on Haven Lake which sold for$349,000 on 9/2022. She further stated that this sale is in the Tiger Lake area and out of the physical appraisal neighborhood. The Assessor provided a sales grid with three comparable sales. The values, as adjusted, ranged from $459,285 to $574,904. 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 $52,735 and improvements at $411,565 for a total of $464,300 for the subject parcel. Docusign Envelope ID:2EO53A6D-35BB-4645-9220-D1BOE414A4D6 Page 2 Petition No.486.2024 Parcel No. 22330-50-00327 Dated this 20th day of August 2024 DocuSigned by: Signed by: F��a��ncana7g4Q� Ch&yTM 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