HomeMy WebLinkAbout10/09/2024 Docusign Envelope ID:OED235BE-0308-4A5E-953F-51B9FF4BE180
Order of the Mason County
Board of Equalization
Property Owner: Hoerling Family Revocable Trust'-as of petition filing/ Simpson, Cadet-as ofsi6i2024
Parcel Number(s): 61915-34-00030
Assessment Year: 2023 Petition Number: 605.2024
Date(s) of Hearing: 10/9/2024
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 $ 72,990 ® Land $ 72,990
® Improvements $ ® Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 72,990 Total Value $ 72,990
This decision is based on our finding that:
The hearing was held on Wednesday, October 9, 2024.
Ryan Simpson, Appellant, was present at the hearing. Assessor Patti McLean was present.
The Appellant stated on his petition that this is raw land with no improvements. He has increasingly been
assessed values that he thinks are too high.
During the protest period, the Assessor reduced the initial value of$85,870 to $72,990.
The Assessor provided four comparable sales on a trend line analysis, out of fourteen sales in the same area.
The values ranged from $91,160 to $120,000. 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 $72,990 and improvements at $0 for a total of
$72,990 for the subject parcel.
Docusign Envelope ID:OED235BE-0308-4A5E-953F-51B9FF4BE180
Page 2
Petition No. 605.2024 Parcel No.61915-34-00030
Dated this 9th day of October 2024
DocuSigned by: Signed by:
------------
Chery Wi 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
Docusign Envelope ID:OED235BE-0308-4A5E-953F-51B9FF4BE180
Order of the Mason County
Board of Equalization
Property Owner: Matthew& Connie King
Parcel Number(s): 32127-51-00259
Assessment Year: 2023 Petition Number: 606.2024
Date(s) of Hearing: 10/9/2024
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 $ 41,815 ® Land $ 41,815
® Improvements $ 448,270 ® Improvements $ 448,270
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 490,085 Total Value $ 490,085
This decision is based on our finding that:
The hearing was held on Wednesday, October 9, 2024.
Connie King, Appellant, was present at the hearing. Assessor Patti McLean was present.
The Appellant questioned the increase in the valuation of her property. She asked the Assessor to explain
how the comparable sales were derived and how the adjustments to the comparable sales were made.
The Assessor provided a sales grid and an explanation for how the adjustments on the sales grid were
achieved. The four comparable sales provided range in value, as adjusted, from $439,805 to $513,220. 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 $41,815 and improvements at $448,270 for a total of
$490,085 for the subject parcel.
Docusign Envelope ID:OED235BE-0308-4A5E-953F-5lB9FF4BE180
Page 2
Petition No. 606.2024 Parcel No.32127-51-00259
Dated this 9th day of October 2024
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gned by: Signed/V"'by:
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F��a��nona�aeo�
Cheryl Williams,-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
Docusign Envelope ID:OED235BE-0308-4A5E-953F-51B9FF4BE180
Order of the Mason County
Board of Equalization
Property Owner: Michael & Tamara Barrett
Parcel Number(s): 32104-54-00037
Assessment Year: 2023 Petition Number: 612.2024
Date(s) of Hearing: 10/9/2024
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 $ 39,580 ® Land $ 39,580
® Improvements $ 249,345 ® Improvements $ 249,345
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 288,925 Total Value $ 288,925
This decision is based on our finding that:
The hearing was held on Wednesday, October 9, 2024.
Tamara Barrett, Appellant, was present at the hearing. Assessor Patti McLean was present.
The Appellant is appealing the square footage on her A-frame home. She provided appraisal guidelines
with the five-foot rule that would affect the square footage of her home. She provided a copy of an
appraisal from another A-frame home. The Appellant provided three comparable sales that were also used
by the Assessor.
The Appellant stated on her petition that her estimate of true and fair value for improvements is "TBD by
true square footage"; however, there was no documentation to support the true square footage.
The Assessor stated during testimony that the measurement of A-frame homes is the same as what is used
on a standard home throughout the county. This measurement is based on the exterior perimeter square
footage of the home. The Assessor stated that she is willing to review blueprints of the home, if provided,
and was willing to have someone from the Assessor's office re-measure and review the records of the
property.
The Board found that there was not enough information to overrule the Assessor's valuation.
Therefore, the Board sustains the value for the land at $39,580 and improvements at $249,345 for a total of
$288,925 for the subject parcel.
Docusign Envelope ID:OED235BE-0308-4A5E-953F-5lB9FF4BE180
Page 2
Petition No. 612.2024 Parcel No.32104-54-00037
Dated this 9th day of October 2024
LDocuSigned by: SignedlV"'by: rn lI�'
r6�gmgng If
F��a��ncana7g4Q�
Chery Wi iams, hairperson'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