HomeMy WebLinkAbout10/10/2024 Docusign Envelope ID: B6BD6B3B-F409-4EA0-B383-E352ECFED7D3
Order of the Mason County
Board of Equalization
Property Owner: Jason&Michelle Johnson
Parcel Number(s): 42012-58-00041
Assessment Year: 2023 Petition Number: 615.2024
Date(s) of Hearing: 10/10/2024
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 $ 28,340 ® Land $ 28,340
® Improvements $ 408,885 ® Improvements $ 371,268
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 437,225 Total Value $ 399,608
This decision is based on our finding that:
The hearing was held on Thursday, October 10, 2024.
Jason Johnson, Appellant, was present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellant is appealing the assessed value of his property and states that the sales prices in his
neighborhood are significantly lower than his assessment. He provided three comparable sales from 2022
ranging in value from $385,000 to $400,000. During testimony, he stated that his comparable#1 is the best
comparison as it is next door to the subject property and has the same characteristics.
The Assessor stated that the value of the subject property was lowered during the protest period from
$551,125 to $437,225 to align valuation adjustments of the entire neighborhood. Three comparable sales
were provided. The values, as adjusted, ranged from $438,157 to $450,155.
The Board considered both the Appellant's and Assessor's comparable sales and gave more weight to the
Appellant's comparable sales as they more closely reflected the characteristics of the subject parcel. The
Board used the mean value of the Appellant's comparable sales, as adjusted, to set the new value.
The Board found a preponderance of the evidence that the original assessed value was in error.
Therefore, the Board sustains the value for the land at $28,340 and improvements at $371,268 for a total of
$399,608 for the subject parcel.
Docusign Envelope ID: B6BD6B3B-F409-4EA0-B383-E352ECFED7D3
Page 2
Petition No. 615.2024 Parcel No.42012-58-00041
Dated this 1 Oth day of October 2024
DocuSigned by: Signed by:
ALI,w � rb"
Chery Wt lams,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