HomeMy WebLinkAbout09/26/2024 Docusign Envelope ID:77E6DB29-64E3-4061-B7A9-AB79CDD36AC8
Order of the Mason County
Board of Equalization
Property Owner: Alverson Revocable Trust
Parcel Number(s): 12105-51-01017
Assessment Year: 2023 Petition Number: 540.2024
Date(s) of Hearing: 9/26/2024
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 $ 296,750 ® Land $ 296,750
® Improvements $ 300,785 ® Improvements $ 300,785
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 597,535 Total Value $ 597,535
This decision is based on our finding that:
The hearing was held on Thursday, September 26, 2024.
Alverson Revocable Trust, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellant stated on her petition that the comparable sales provided by the Assessor are twice the size of
their parcel and have a larger waterfront, and that no improvements have been made to the home in two to
three years.
The Appellant stated that the home is 50 years old and needs repairs. No further documentation was
provided to support her estimate of value.
The Assessor stated that she mailed out the Assessor's Response, including comparable sales on August 27,
2024. This was returned on September 13, 2024, by USPS. The Assessor's Representative contacted the
daughter and discovered that Ruby Alverson, Appellant, had passed away and that Susan Wilson, daughter,
who has a Power of Attorney, would be present at the hearing.
The Assessor's Representative stated that areas of the home had been upgraded and that the comparable
sales which were used are like the subject parcel in square footage, waterfront characteristics, age, and
quality and condition. The parcel was last physically inspected in 2021 and the physical address of the
subject parcel has been updated in the Assessor's records.
A sales grid was provided, with three comparable sales. The values, as adjusted, ranged from $715,732 to
$822,215. The value of the subject parcel falls below this range.
Docusign Envelope ID:77E6DB29-64E3-4061-B7A9-AB79CDD36AC8
Page 2
Petition No. 540.2024 Parcel No. 12105-51-01017
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 $296,750 and improvements at$300,785 for a total of
$597,535 for the subject parcel.
Dated this 26th day of September 2024
DocuSigned by: Signed by:
U� w ' M r6"
eiY i iams, 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:77E6DB29-64E3-4061-B7A9-AB79CDD36AC8
Order of the Mason County
Board of Equalization
Property Owner: Gary& Linda Williams
Parcel Number(s): 31904-53-00024
Assessment Year: 2023 Petition Number: 580.2024
Date(s) of Hearing: 9/26/2024
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 $ 32,240 ® Land $ 32,240
® Improvements $ 427,705 ® Improvements $ 427,705
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 459,945 Total Value $ 459,945
This decision is based on our finding that:
The hearing was held on Thursday, September 26, 2024.
Gary& Linda Williams, Appellants, were present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellants stated on their petition that their 30-year-old double-wide manufactured home has had no
improvements since their last assessment.
The Assessor stated that manufactured homes are not compared to stick-built homes and that all the
comparable sales are from the subject parcel's neighborhood, Fawn Lake. She also stated that none of the
comparable sales are lakefront properties.
The Assessor provided a sales grid with three comparable sales. The values, as adjusted, range from
$434,694 to $460,381. 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 $32,240 and improvements at$427,705 for a total of
$459,945 for the subject parcel.
Docusign Envelope ID:77E6DB29-64E3-4061-B7A9-AB79CDD36AC8
Page 2
Petition No. 580.2024 Parcel No.31904-53-00024
Dated this 26th day of September , 2024
DocuSigned by: Signed by:
r6"
eiY i iams, airperson'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