HomeMy WebLinkAbout09/25/2024 Docusign Envelope ID: 170852F2-2C54-4lD7-9347-A89A27610837
Order of the Mason County
Board of Equalization
Property Owner: 1)David&Valerie Skidmore(owner at time of filing petition)2)Terrain Inventory,LLC(owner as of 1/24/2024)
Parcel Number(s): 42114-41-90150
Assessment Year: 2023 Petition Number: 546.2024
Date(s) of Hearing: 9/25/2024
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 $ 17,890 ® Land $ 17,890
® Improvements $ ® Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 17,890 Total Value $ 17,890
This decision is based on our finding that:
The hearing was held on Tuesday, September 17, 2024, and continued to Wednesday, September 25, 2024.
The petition was filed by David&Valerie Skidmore. The Skidmores subsequently sold the parcel to
Terrain Inventory, LLC on January 24, 2024.
Terrain Inventory, LLC, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellants stated on their petition that the property is landlocked with limited access that continues to
erode in the slide areas. No evidence was provided to support their estimate of value.
The Assessor stated during testimony that the property has been decremented by 85%because of the
property being unbuildable due to the terrain.
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 $17,890 and improvements at $0 for a total of
$17,890 for the subject parcel.
Docusign Envelope ID: 170852F2-2C54-4lD7-9347-A89A27610837
Page 2
Petition No. 546.2024 Parcel No.42114-41-90150
Dated this 25th day of September , 2024
DocuSigned by: Signed by::
ALI,W4� � 'v�
Cheryl Williams,Chairperson's Signature Clerk's- tgnature
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: 170852F2-2C54-41D7-9347-A89A27610837
Order of the Mason County
Board of Equalization
Property Owner: Michael & Lori Schmidt
Parcel Number(s): 22016-21-00061
Assessment Year: 2023 Petition Number: 571.2024
Date(s) of Hearing: 9/25/2024
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 $ 73,095 ® Land $ 73,095
® Improvements $ 571,780 ® Improvements $ 571,780
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 644,875 Total Value $ 644,875
This decision is based on our finding that:
The hearing was held on Wednesday, September 25, 2024.
Michael & Lori Schmidt, Appellants, were not present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellant is appealing the value on his property. Included with his petition was a letter outlining his
concerns as to why the improvement value of the property should be lowered.
The Assessor stated during testimony that the Appellant had met with an Appraiser during the protest
period. During this meeting, the Appraiser lowered the value on the home due to its condition. Therefore,
the value was lowered from $641,885 to $571,780. The value of the land did not change.
The Assessor provided three comparable sales. The values, as adjusted, ranged from $583,236 to $897,439.
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 $73,095 and improvements at$571,780 for a total of
$644,875 for the subject parcel.
Docusign Envelope ID: 170852F2-2C54-41D7-9347-A89A27610837
Page 2
Petition No. 571.2024 Parcel No.22016-21-00061
Dated this 25th day of September , 2024
DocuSigned by: Signed by:
Chery i =s',Chairperson's Signature erk,s tgna 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: 170852F2-2C54-41D7-9347-A89A27610837
Order of the Mason County
Board of Equalization
Property Owner: Gary& Lela Criscione
Parcel Number(s): 42209-50-00101
Assessment Year: 2023 Petition Number: 577.2024
Date(s) of Hearing: 9/25/2024
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 $ 77,060 ® Land $ 77,060
® Improvements $ 558,840 ® Improvements $ 558,840
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 635,900 Total Value $ 635,900
This decision is based on our finding that:
The hearing was held on Wednesday, September 25, 2024.
Gary Criscione, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present.
The Appellant stated on his petition that homes in his community are significantly less in value than the
current assessment on his parcel. He was waiting for comparable sales from the Assessor that exhibit
similar characteristics to his property. No documentary evidence was provided to support his estimate of
value.
During testimony the Appellant stated that he believed his view amenity is being compared to waterfront
views. He said he is close to tennis courts that are now being used for Pickle Ball. He also stated that he
follows property values on Zillow which show his home as having a lower value compared to the current
assessed value. After meeting with a staff member from the Assessor's Office during the protest period, his
value was lowered.
The Assessor stated that the value on the subject parcel was lowered from $703,665 to $635,900 during the
protest period. This was due to administrative adjustments which also affected other homes in the Lake
Cushman area. She also stated the comparable sales used in valuing this property have the same type of
view as his view, they are not waterfront and are all from the physical appraisal area 3.
The Assessor provided a sales grid with three comparable sales. The value, as adjusted, ranged from
$598,826 to $808,025. The value of the subject parcel falls within this range.
Docusign Envelope ID: 170852F2-2C54-41D7-9347-A89A27610837
Page 2
Petition No.577.2024 Parcel No.42209-50-00101
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 $ 77,060 and improvements at $558,840 for a total of
$635,900 for the subject parcel.
Dated this 25th day of September , 2024
DocuSigned by: Signed/V"'by:
fX&
r 9 F------
Chery t tams,Chairperson's Signature Cler '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