HomeMy WebLinkAbout10/01/2024 Docusign Envelope ID: 14EAAEF9-E165-4DAF-818F-9AE7DF061E35
Order of the Mason County
Board of Equalization
Property Owner: Larry Hammill & Robert Farmer
Parcel Number(s): 22218-14-00160
Assessment Year: 2023 Petition Number: 584.2024
Date(s) of Hearing: 10/1/2024
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 $ 478,520 ® Land $ 478,520
® Improvements $ 102,460 ® Improvements $ 102,460
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 580,980 Total Value $ 580,980
This decision is based on our finding that:
The hearing was held on Tuesday, October 1, 2024.
Larry Hammill, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present.
The Appellant is appealing the land value on his parcel due to his inability to access the upper portion of his
property. He said this is due to Mason County Road Department placing a lane divider next to the bank of
his property. He stated on his petition that this placement removed the trail that was used for access and
eliminated parking on that side of the road. He provided two properties as comparables, which were
assessments of his neighbors' parcels.
The Assessor stated that it is rare to find waterfront parcels with manufactured homes. Seven parcels were
found of which she used three as comparable sales that were more similar to the subject parcel.
During testimony, the Assessor stated the value on the upland portion of the parcel has a nominal value.
She stated the primary value of the parcel is in the waterfront portion. The Assessor stated that the road
divider is within the county right-of-way and is placed there to protect the road from erosion or mudslides
that have occurred in the past.
The Assessor provided four comparable sales. The values, as adjusted, ranged from $684,260 to $940,699.
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 $478,520 and improvements at$102,460 for a total of
$580,980 for the subject parcel.
Docusign Envelope ID: 14EAAEF9-E165-4DAF-818F-9AE7DF06lE35
Page 2
Petition No. 584.2024 Parcel No.22218-14-00160
Dated this 1st day of October 2024
FDocuSigned by: Signed by:
cun iU— (h6mtS tb"
Janice Loomis,Chairperson's Signature Cler 's igna 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: 14EAAEF9-E165-4DAF-818F-9AE7DF061E35
Order of the Mason County
Board of Equalization
Property Owner: Powell Revocable Living Trust
Parcel Number(s): 32218-75-90111
Assessment Year: 2023 Petition Number: 588.2024
Date(s) of Hearing: 10/1/2024
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 $ 118,800 ® Land $ 118,800
® Improvements $ ® Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 118,800 Total Value $ 118,800
This decision is based on our finding that:
The hearing was held on Tuesday, October 1, 2024.
Geoff Benson, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative was
present.
The Appellant stated on his petition that the increase in value from $78,000 to $118,000 is extreme. He
stated the parcel was purchased three years ago for$85,000 and no improvements have been made beyond
an approved septic plan. During testimony he stated that the average of the Assessor's four comparable
sales is $39,000 per acre and he is being assessed at $47,520 per acre. He also felt the extreme slope of the
subject parcel is not being considered. He said there is a small buildable area and he has had a Geotech
report done which showed the limitation of building space, however, this was not provided. He stated that
two thirds of the subject parcel is unbuildable.
The Assessor provided a GIS web map showing the value of the parcels within his neighborhood are
equalized.
The Assessor provided four comparable sales on a Trend Line Analysis. The values ranged from $120,000
to $155,000. 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 $118,800 and improvements at $0 for a total of
$118,800 for the subject parcel.
Docusign Envelope ID: 14EAAEF9-E165-4DAF-818F-9AE7DF06lE35
Page 2
Petition No. 588.2024 Parcel No.32218-75-90111
Dated this 1st day of October 2024
DOCUSigned by: Signed by:
�aVt& (,bbwiiS � tba�t,V'S
Janice ooniis, 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
Docusign Envelope ID: 14EAAEF9-E165-4DAF-818F-9AE7DF061E35
Order of the Mason County
Board of Equalization
Property Owner: James Taylor
Parcel Number(s): 22018-51-00094
Assessment Year: 2023 Petition Number: 589.2024
Date(s) of Hearing: 10/1/2024
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 $ 149,970 ® Land $ 149,970
® Improvements $ 339,400 ® Improvements $ 339,400
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 489,370 Total Value $ 489,370
This decision is based on our finding that:
The hearing was held on Tuesday, October 1, 2024.
James Taylor, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present.
The Appellant stated he is appealing the land value due to the odd shaped lot, one-bedroom septic design,
the building footprint, and the location next to the community lot entrance. A county map was provided
showing his lot in relation to the community lot and the septic area. No land sales were provided to support
his estimate of value.
The Assessor stated that she used the most important characteristics on the sales grid. She used the only two
sales on the larger lake and used sales 3 and 4 from the smaller lake. These may not have been as desirable
but were the only sales available on the lakefront in this neighborhood.
The Assessor provided four comparable sales on a Trend Line Analysis. The values ranged from $528,682
to $867,982. 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 $149,970 and improvements at $339,400 for a total of
$489,370 for the subject parcel.
Docusign Envelope ID: 14EAAEF9-E165-4DAF-818F-9AE7DF06lE35
Page 2
Petition No. 589.2024 Parcel No.22018-51-00094
Dated this 1st day of October 2024
DocuSigned by: Signed by:
,�cun.i(,t. (,bbwti5 Inc-G�� �°oadt,V'S
Janice Loomis, 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