HomeMy WebLinkAbout09/05/2024 Docusign Envelope ID:9AD7DFF7-B617-4AE1-9F5E-2701DC86E275
Order of the Mason County
Board of Equalization
Property Owner: Mark Smith, Kristi Waite
Parcel Number(s): 12031-12-90040
Assessment Year: 2023 Petition Number: 528.2024
Date(s) of Hearing: 9/5/2024
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 $ 55,860 ® Land $ 55,860
® Improvements $ ® Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 55,860 Total Value $ 55,860
This decision is based on our finding that:
The hearing was held on Thursday, September 5, 2024.
Mark Smith& Kristi Waite, Appellants, were present at the hearing. Assessor Patti McLean was present.
The Appellants stated on their petition that their parcel is under two acres, no improvements have been
made, and the parcel does not have any marketable timber. They provided four comparable sales.
During testimony, the Appellants stated that they paid$30,000 for two parcels on 9/13/2019 (the subject
parcel plus the adjacent parcel ending in# 90050). They then sold one of the two parcels to a neighbor for
$15,000, in a non-arm's length transaction.
The Assessor stated that the two-parcel sale in 2019 was a Quit Claim Deed. She also stated that timber is
not considered in the assessed value.
The Assessor used four sales, shown on the Mason County GIS, two of which were provided by the
Appellants, Comparable #3 and Comparable#4. These comparable sales were at a further distance from the
subject parcel in comparison to Comparable#1 and Comparable#2,provided by the Assessor. The Board
gave more weight to the two closest comparable sales in their decision.
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 $55,860 and improvements at $0 for a total of
$55,860 for the subject parcel.
Docusign Envelope ID:9AD7DFF7-B617-4AE1-9F5E-2701DC86E275
Page 2
Petition No. 528.2024 Parcel No. 12031-12-90040
Dated this 5th day of September , 2024
DocuSigned by: Signed by:
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eiy i iams, airperson's Signature Cler '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