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HomeMy WebLinkAbout09/19/2024 Docusign Envelope ID: DCE6358A-8CEF-4CDB-96F4-53C27C08AF43 Order of the Mason County Board of Equalization Property Owner: Madelyn Sandoz and Mason Bonner Parcel Number(s): 32331-22-90460 Assessment Year: 2023 Petition Number: 563.2024 Date(s) of Hearing: 9/19/2024 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 $ 87,675 ® Land $ 87,675 ® Improvements $ 254,015 ® Improvements $ 254,015 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 341,690 Total Value $ 341,690 This decision is based on our finding that: The hearing was held on Thursday, September 19, 2024. Madelyn Sandoz and Mason Bonner, Appellant, were not present at the hearing. Assessor Patti McLean was present. The Appellants are appealing the building/improvements on their property that they moved into in February 2023. They state that the current septic system should be replaced,per an inspection report from Bamford Septic Repair, LLC. They also stated there is clear dilapidation of the home and the siding is showing signs of aging and neglect. No evidence was provided to support the condition of the home. Four comparable sales were provided. The Assessor did not use the Appellant's comparable sales as they were older sales, and the homes were not similar. There was no inspection report of the septic system. There is depreciation on the home and the outbuildings which comes to just under$100,000. The Assessor provided a sales grid with four comparable sales, one of which is the subject parcel sale on 2/21/2023. The values, as adjusted, ranged from $371,632 to $507,770. The value of the subject parcel falls below 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 $ 87,675 and improvements at $254,015 for a total of $341,690 for the subject parcel. Docusign Envelope ID: DCE6358A-8CEF-4CDB-96F4-53C27C08AF43 Page 2 Petition No. 563.2024 Parcel No.32331-22-90460 Dated this 19th day of September 2024 DocuSigned by: Signed by: Een r6" Chery i tams, airperson'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: DCE6358A-8CEF-4CDB-96F4-53C27C08AF43 Order of the Mason County Board of Equalization Property Owner: Madelyn Sandoz and Mason Bonner Parcel Number(s): 32331-22-90950 Assessment Year: 2023 Petition Number: 564.2024 Date(s) of Hearing: 9/19/2024 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 $ 22,110 ® Land $ 22,110 ® Improvements $ 2,500 ® Improvements $ 2,500 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 24,610 Total Value $ 24,610 This decision is based on our finding that: The hearing was held on Thursday, September 19, 2024. Madelyn Sandoz and Mason Bonner, Appellant, were not present at the hearing. Assessor Patti McLean was present. The Appellants stated on their petition that this parcel is unimproved land and does not have easement to the road. He states that it is fully wooded, on a hill, and would be very difficult to improve. It sits fully behind the parcel that contains the Appellant's home. The Appellant stated that the subject parcel would not be possible to sell to another buyer since there is no access to this lot from the road. He included four comparable sales. The Assessor stated the Appellant has access to the parcel since it is contiguous to the adjoining parcel. The Assessor provided a Trend Line Analysis of ten undeveloped land sales ranging in value from $15,000 to $50,000. 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 $22,110 and improvements at$2,500 for a total of $24,610 for the subject parcel. Docusign Envelope ID: DCE6358A-8CEF-4CDB-96F4-53C27C08AF43 Page 2 Petition No. 564.2024 Parcel No.32331-22-90950 Dated this 19th day of September , 2024 rDocuftned by: Signed by: W4��' Ffx&� 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