HomeMy WebLinkAbout08/28/2024 Docusign Envelope ID: 16B84B30-82BE-4173-8397-FA653DF50BC5
Order of the Mason County
Board of Equalization
Property Owner: Chris & Gretchen Dickson
Parcel Number(s): 22031-50-00020
Assessment Year: 2023 Petition Number: 502.2024
Date(s) of Hearing: 8/28/2024
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 $ 13,500 ® Land $ 13,500
® Improvements $ 230,620 ® Improvements $ 230,620
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 244,120 Total Value $ 244,120
This decision is based on our finding that:
The hearing was held on Wednesday, August 28, 2024.
Chris & Gretchen Dickson, Appellants, were not present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellants stated on their petition that their estimate of value at $218,900 reflects the price paid for
their waterfront parcel. Their petition states the purchase price of property on 7/30/2021 in the amount of
$224,900.
The Assessor stated during testimony that the cabin on the subject parcel has been removed and that the
$13,500 assessed value for improvements is for the septic system and well on the property.
The Assessor stated that the new value is reduced to $244,120 due to a revised economic factor on the
property.
The Assessor provided three comparable sales ranging, as adjusted, from $201,233 to $315,500. 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 $13,500 and improvements at $230,620 for a total of
$244,120 for the subject parcel.
Docusign Envelope ID: 16B84B30-82BE-4173-8397-FA653DF50BC5
Page 2
Petition No. 502.2024 Parcel No.22031-50-00020
Dated this 28th day of August , 2024
DocuSigned by: Signed by:
W4� 49 F r6"
Che i iams,Chairperson's Signature C er s ign ry a 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: 16B84B30-82BE-4173-8397-FA653DF50BC5
Order of the Mason County
Board of Equalization
Property Owner: Aleiha& Christopher Smith
Parcel Number(s): 42036-14-90012
Assessment Year: 2023 Petition Number: 503.2024
Date(s) of Hearing: 8/28/2024
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 $ 56,490 ® Land $ 56,490
® Improvements $ 876,100 ® Improvements $ 720,171
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 932,590 Total Value $ 776,661
This decision is based on our finding that:
The hearing was held on Wednesday, August 28, 2024.
Christopher Smith, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present.
The Appellant stated on his petition that after comparing sales in 2021-2023, he believes that homes
comparable to his sold for less than the value of$1,049,695 as assessed for the 2023 assessment year.
The Assessor provided an in-house correction, reducing the improvement value of the subject parcel to
$876,100, for the 618 square-foot apartment above the garage, which was inadvertently added to the total
square footage of the home.
The Assessor provided six comparable sales, two of which were also provided by the Appellant. The
comparable sales ranged in value, as adjusted, from $686,462 to $1,093,259. Assessor comparable sale#3
was not considered by the Board because of the high square footage; the apartment,barn/shop, and storage
structures; and distance from the subject parcel. Assessor comparable sale#4 was not considered by the
Board because of the high square footage and distance from the subject parcel.
The Board used the Appellant's comparable sales #1 and#2 and the Assessor's comparable sales #1 and#2.
Using the mean value of these four sales, the Board reduced the improvement value to $720,171.
The Board found a preponderance of the evidence that the assessed value was in error.
Docusign Envelope ID: 16B84B30-82BE-4173-8397-FA653DF50BC5
Page 2
Petition No. 503.2024 Parcel No.42036-14-90012
Therefore, the Board sustains the value for the land at $56,490 and sets the new value for improvements at
$720,171 for a total of$776,661 for the subject parcel.
Dated this 28th day of August 2024
DocuSigned by: Signed by:
C ery i iams,Chairperson's Signature Clerk' 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