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Home My WebLink About10/08/2024 Docusign Envelope ID:6417EF75-263C-453E-A099-F6E67FCC4A5B Order of the Mason County Board of Equalization Property Owner: J-Bar Family Trust Parcel Number(s): 12108-41-90071 Assessment Year: 2023 Petition Number: 600.2024 Date(s) of Hearing: 10/8/2024 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 $ 298,085 ® Land $ 298,085 ® Improvements $ 300,415 ® Improvements $ 300,415 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 598,500 Total Value $ 598,500 This decision is based on our finding that: The hearing was held on Tuesday, October 8, 2024. J-Bar Family Trust, Appellant, was not present at the hearing. Assessor Patti McLean was present. The Appellant stated on her petition that she is appealing the value on both the land and the building/improvements. She stated the subject parcel has a 23-year-old manufactured home that has seen an increase in value of$124,290 since 2020. No documentary evidence was provided to support the reduction in value. The Assessor stated the subject parcel has a a triple-wide manufactured home with 95' of low bank waterfront. The Assessor provided a sales grid with three comparable sales. The values, as adjusted, ranged from $637,462 to $751,861. 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 $298,085 and improvements at$300,415 for a total of $598,500 for the subject parcel. Docusign Envelope ID:6417EF75-263C-453E-A099-F6E67FCC4A5B Page 2 Petition No. 600.2024 Parcel No.12108-41-90071 Dated this 8th day of October 2024 DocuSigned by: Signed by: �adn iGc bbwiiS EtX&� r6" F��a��nana�aao� Janice oonnS, 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:6417EF75-263C-453E-A099-F6E67FCC4A5B Order of the Mason County Board of Equalization Property Owner: Jeff Gowenlock Parcel Number(s): 22310-75-00040 Assessment Year: 2023 Petition Number: 601.2024 Date(s) of Hearing: 10/8/2024 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 $ 127,740 ® Land $ 127,740 ® Improvements $ 349,300 ® Improvements $ 349,300 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 477,040 Total Value $ 477,040 This decision is based on our finding that: The hearing was held on Tuesday, October 8, 2024. Jeff Gowenlock, Appellant, was not present at the hearing. Russell Milarch, Assessor's Representative, was present. The Appellant is appealing the value on both the land and buildings/improvements on his property. He states on his petition that his mobile home is 23 years old and has depreciated in value. He notes that an adjacent five-acre parcel of undeveloped land is assessed at $111,960. He provided three five-acre comparable sales from 2019 to 2021 with values ranging from $305,000 to $350,000. The Assessor's Representative clarified that the adjacent parcel that is assessed at$111,960 is owned by the Appellant. He stated that the adjacent parcel#22310-75-00030 has more wetlands than the parcel under appeal and is depreciated by 25%. The parcel under appeal has a 15% depreciation for low and wet areas. The Assessor's Representative further stated the manufactured home has been depreciated by 15% in the amount of$28,824 for its age and condition. The Assessor's Representative provided four comparable sales, two of which were provided by the Appellant. One of the Appellant's comparable sales was not found on the open market and therefore not used. The values, as adjusted, ranged from $423,323 to $512,923. 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 $127,740 and improvements at$349,300 for a total of $477,040 for the subject parcel. Docusign Envelope ID:6417EF75-263C-453E-A099-F6E67FCC4A5B Page 2 Petition No. 601.2024 Parcel No.22310-75-00030 Dated this 8th day of October 2024 DOCUSigned by: Signed by: ,avk (u- (AbMi5 Ft,G�� bi�t,Y'S Janice oomis,Chairperson's Signature Clerk's-K&Sfgt 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:6417EF75-263C-453E-A099-F6E67FCC4A5B Order of the Mason County Board of Equalization Property Owner: Lawrence Reed Parcel Number(s): 22310-75-00050 Assessment Year: 2023 Petition Number: 602.2024 Date(s) of Hearing: 10/8/2024 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 $ 149,910 ® Land $ 149,910 ® Improvements $ 379,555 ® Improvements $ 379,555 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 529,465 Total Value $ 529,465 This decision is based on our finding that: The hearing was held on Tuesday, October 8, 2024. Lawrence Reed, Appellant, was not present at the hearing. Assessor Patti McLean was present. The Appellant stated on his petition that lots are sitting vacant on Black Smith with this price. He does not believe they would sell for the price of$149,910. No documentary evidence was provided to support his estimate of value. The Assessor provided a sales grid with four comparable sales. The values, as adjusted, ranged from $498,333 to $587,933. 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 $149,910 and improvements at$379,555 for a total of $529,465 for the subject parcel. Docusign Envelope ID:6417EF75-263C-453E-A099-F6E67FCC4A5B Page 2 Petition No. 602.2024 Parcel No. 22310-75-00050 Dated this 8th day of October 2024 DocuSigned by: Signed by: mFanooFmndenr Janice Loomis,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 640058 (5/25/2017)—MCBOE062019 Docusign Envelope ID:6417EF75-263C-453E-A099-F6E67FCC4A5B Order of the Mason County Board of Equalization Property Owner: Lawrence Reed Parcel Number(s): 22310-75-00060 Assessment Year: 2023 Petition Number: 603.2024 Date(s) of Hearing: 10/8/2024 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 $ 149,660 ® Land $ 149,660 ® Improvements $ 5,000 ® Improvements $ 5,000 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 154,660 Total Value $ 154,660 This decision is based on our finding that: The hearing was held on Tuesday, October 8, 2024. Lawrence Reed, Appellant, was present at the hearing. Assessor Patti McLean was present. The Appellant stated on his petition that lots are sitting vacant on Black Smith with this price. He does not believe they would sell for the price of$149,660. No documentary evidence was provided to support his estimate of value. The Assessor provided eight vacant land sales which ranged in value from $99,900 to $275,000. 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 $149,660 and improvements at $5,000 for a total of $154,660 for the subject parcel. Docusign Envelope ID:6417EF75-263C-453E-A099-F6E67FCC4A5B Page 2 Petition No. 603.2024 Parcel No.22310-75-00060 Dated this 8th day of October 2024 DocuSigned by: Signed by: �aLt i(i. �,bbwti5 F re," 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