HomeMy WebLinkAbout10/16/2024 Docusign Envelope ID: D913EDBD-B91A-431B-A5EC-776236EEODF9
Order of the Mason County
Board of Equalization
Property Owner: Francine McKinley
Parcel Number(s): 12320-10-93510
Assessment Year: 2023 Petition Number: 426.2024
Date(s) of Hearing: 10/16/2024
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 $ 50,175 ® Land $ 50,175
® Improvements $ 269,120 ® Improvements $ 269,120
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 319,295 Total Value $ 319,295
This decision is based on our finding that:
The hearing was held on Wednesday, October 16, 2024.
Francine McKinley, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and
Assessor Patti McLean were present.
The Appellant is appealing the improvement value. The Appellant believed that the age of the
manufactured home did not warrant the increase in assessment. The Appellant has made several
improvements to the home and has kept the home well maintained.
The Assessor provided three comparable sales. The values, as adjusted, ranged from $298,610 to $407,178.
The value of the subject property falls within this range. The Assessor applied a 42% depreciation factor
for the aging manufactured home on the subject parcel. The Assessor stated they are seeing the
appreciation in the market is driving up the value of manufactured homes in the market.
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 $50,175 and improvements at$269,120 for a total of
$319,295 for the subject parcel.
Docusign Envelope ID: D913EDBD-B91A-431B-A5EC-776236EEODF9
Page 2
Petition No.426.2024 Parcel No.12320-10-93510
Dated this 16th day of October 2024
DocuSigned by: Signed by:
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mFFnaoFnzndnnr
Janice Loomis,Chairperson'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: D913EDBD-B91A-431B-A5EC-776236EEODF9
Order of the Mason County
Board of Equalization
Property Owner: Sun Rise 34 Management LLC
Parcel Number(s): 22007-51-00029
Assessment Year: 2023 Petition Number: 609.2024
Date(s) of Hearing: 10/16/2024
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 $ 168,980 ® Land $ 168,980
® Improvements $ 2,500 ® Improvements $ 2,500
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 171,480 Total Value $ 171,480
This decision is based on our finding that:
The hearing was held on Wednesday, October 16, 2024.
Sun Rise 34 Management LLC, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellant is appealing the value on her waterfront property and the improvement/building value. She
provided one comparable sale and three assessments of neighboring properties.
The Assessor stated that the $2,500 improvement value is for the community water source.
The Assessor provided a trend line analysis with three comparable sales. The values ranged from $132,500
to $251,500. 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 $168,980 and improvements at $2,500 for a total of
$171,480 for the subject parcel.
Docusign Envelope ID: D913EDBD-B91A-431B-A5EC-776236EEODF9
Page 2
Petition No. 609.2024 Parcel No. 22007-51-00029
Dated this 16th day of October 2024
DocuSigned by: Signed by:
thblws
n9FF000Fn4CIA&
Janice Loomis,Chairperson's Signature C er '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: is Assessor is Petitioner • BOE File
REV 640058 (5/25/2017)—MCBOE062019
Docusign Envelope ID: D913EDBD-B91A-431B-A5EC-776236EEODF9
Order of the Mason County
Board of Equalization
Property Owner: Randal & Ramona Moore
Parcel Number(s): 32022-24-90020
Assessment Year: 2023 Petition Number: 613.2024
Date(s) of Hearing: 10/16/2024
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 $ 513,795 ® Land $ 513,795
® Improvements $ 484,655 ® Improvements $ 484,655
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 998,450 Total Value $ 998,450
This decision is based on our finding that:
The hearing was held on Wednesday, October 16, 2024.
Randal Moore, 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 waterfront parcel. He believes there are large
inconsistencies in the method used for the assessment of properties that have similar characteristics to his
parcel. He provided four assessments of neighboring waterfront properties.
The Assessor made the decision to utilize the Appellant's assessments of the neighboring properties.
A back-and-forth email discussion was introduced as evidence in which the Assessor responded to the
Appellant's questions on these assessments.
The Appellant's request for a lower value is based on assessments of other properties and the percentage of
the assessment increase. The Board was not persuaded by this argument.
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 $513,795 and improvements at$484,655 for a total of
$998,450 for the subject parcel.
Docusign Envelope ID: D913EDBD-B91A-431B-A5EC-776236EEODF9
Page 2
Petition No. 613.2024 Parcel No.32022-24-90020
Dated this 16th day of October 2024
FDOCUSig ed by: Signed by:
avk�u, (AbMis P---
jan.'2FtA� r°�t,v'S
ce oomis, hairperson'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