HomeMy WebLinkAbout08/27/2024 Docusign Envelope ID:595692ED-5540-43B6-A79F-8BBOECOCE1EB
Order of the Mason County
Board of Equalization
Property Owner: Martha Sandquist
Parcel Number(s): 32127-50-00063
Assessment Year: 2023 Petition Number: 500.2024
Date(s) of Hearing: 8/27/2024
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 $ 219,350 ® Land $ 219,350
® Improvements $ 942,790 ® Improvements $ 731,610
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 1,162,140 Total Value $ 917,440
This decision is based on our finding that:
The hearing was held on Tuesday, August 27, 2024.
Martha Sandquist, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present.
The Appellant disagreed with the assessed value on her property and submitted a comparative market
analysis (CMA).
The CMA listed ten properties on Lake Limerick and Lake Leprechaun. Out of these ten properties, six
were from 2020/2021, two from 2022, and two from 2023. The CMA includes dates of sale, year built, and
square footage. These comparable sales, that were not time adjusted, range from a low of$299,500 to
$830,000.
The Assessor submitted five comparable sales, ranging, as adjusted from $869,797 to $967,873. Also
submitted was an unsigned Assessment Roll Correction(ARC)reducing the value from $1,162,140 to
$950,960. This was due to a comparison analysis that indicated a reduction in value was warranted.
The Appellant stated during testimony that she does not agree with the ARC and that it is her belief a
further reduction is warranted. On her petition, she estimated the true and fair value as $188,500 for the land
and$632,200 for the building and improvements for a total value of$817,700.
The Board reviewed all the information provided and sustains the value for the land at$219,350 and sets
the new value for improvements at $731,610 for a total of$917,440 for the subject parcel.
Docusign Envelope ID:595692ED-5540-43B6-A79F-8BBOECOCE1EB
Page 2
Petition No. 500.2024 Parcel No.32127-50-00063
Dated this 27th day of August 2024
DocuSigned by: Signed by:
ry -... ......
Chery -- 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:595692ED-5540-43B6-A79F-8BBOECOCE1EB
Order of the Mason County
Board of Equalization
Property Owner: Earl & Catherine Neal
Parcel Number(s): 32029-33-90021
Assessment Year: 2023 Petition Number: 501.2024
Date(s) of Hearing: 8/27/2024
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 $ 70,755 ® Land $ 70,755
® Improvements $ 338,160 ® Improvements $ 338,160
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 408,915 Total Value $ 408,915
This decision is based on our finding that:
The hearing was held on Tuesday, August 27, 2024.
Earl and Cathy Neal, Appellants, were not present at the hearing. Assessor Patti McLean was present.
The Appellants stated in their petition that their property and home along with other out buildings have not
increased in the amount the County Assessor has indicated. No comparable sales or other evidence was
provided in their petition.
The Assessor provided four comparable sales ranging from $393,466 to $597,286. 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 $70,755 and improvements at $338,160 for a total of
$408,915 for the subject parcel.
Docusign Envelope ID:595692ED-5540-43B6-A79F-8BBOECOCE1EB
Page 2
Petition No. 501.2024 Parcel No.32029-33-90021
Dated this 27th day of August 2024
�D/o"cuSiigned by: Signed by:
Vats is l l c, f umrsew
ery t tams, hairperson's Signature Clie_rZ79reartrre "
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