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Home My WebLink About22-25-LO Doneen Joswick - Wilson Family Campground ORDER OF THE JEFFERSON COUNTY BOARD OF EQUALIZATION Property Owner: Doneen Joswick Parcel Number(s): 408 321 007 Assessment Year: 2022 Case Number: BOE 22-25-LO Date(s) of Hearing: 4/11/2023 Having considered the evidence presented by the parties in this appeal,the board hereby I"I Sustains I I Overrules the determination of the Assessor. Assessor's Determination BOE Determination: X Land $3,776 X Land $3,776 Improvements Improvements Timber/Minerals Timber/Minerals Personal Property Personal Property Total $3,776 Total $3,776 This decision is based on our finding that: (See Attached) Dated this 21 day April, 2023 Mail d: O Doo4A-t-tc42et, ' orif\fay\I Da l Gille e, Chairman ' ry hannon, xecutive Secretary NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at P.O. 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 call 1-800-647-7706. Teletype (TTY) users use the Washington Relay Service by calling 711. Distribution: * Assessor * Petitioner * BOE File FORM REV 64 0058(5/25/2017) ORDER OF THE JEFFERSON COUNTY BOARD OF EQUALIZATION Appellant: Doneen Joswick Appeal No: BOE 22-25-LO Parcel No: 408 321 007 Issue: Under appeal is the value of the land only located at S32T24R8WN1//2NW NE, western Jefferson County, Washington. The Appellant values the property at $2,518 ($2,518 for the land and $0 for the improvement/buildings). The Appraiser's valuation of the property as of January 1, 2022 is $3,776 ($3,776 for the land and $0 for the improvements/buildings). Appellant's Argument and Evidence:The Appellant feels that the property assessment is too high. As evidence of their properties over evaluation,the Appellant provided maps and photos to show that due to the rivers change of course the property is no longer waterfront, is cut off from access, and is much reduced in its utility as a family campground. Assessor's Argument and Evidence:The Assessor presented three comparable property valuations ranging between $4,072 and $16,042 per acre. The subject property is valued at$944 per acre. The Assessor pointed out that only the upland 4 acres are considered in his valuation. The Assessor argued that the comparables were representative of the current market in both location and land designation. The Assessor noted that while the abrupt rise in the assessment may seem unreasonable, value is determined by actual sales of similar properties, not past assessments. Decision:The law requires that the Board of Equalization presume the Assessor's valuation to be correct unless the appellant presents clear, cogent and convincing evidence to the contrary. After consideration the Board finds the Appellant did not present evidence necessary to overcome the presumptive correctness of the value established by the Assessor. The Board of equalization sustains the value established by the Assessor. Jefferson County Board of Equalization Board Clerk's Record of Hearing Petition No: BOE 22-25-LO Taxpayer's Name: Doneen Joswick, Wilson Family Campground Mailing Address: 8435 Orcas Loop NE City: Lacey State: WA Zip Code: 87516-6649 Taxpayer's Parcel No: 408 321 007 Hearing Was Held On: Tuesday, April 11, 2023 Board Members Present: Daryl Gillette, Margaret Taylor & Pete Raab Decision of Board: Value Sustained: $3,776 Value Changed From: To: Other: Recorded on Tape No: BOE 041123 Hearings Hearing Began at (time): 10:04 a.m. Ended at (time): 10:33 a.m. 60 -)aGuficret Chairperso (or Authorized Designee) Date To ask about the availability of this publication in an alternate format for the visually impaired, please call (360) 705-6715. Teletype (TTY) users, please call (360) 705-6718. For tax assistance, call (360) 534-1400. REV 60 0002e(w)(2/9/12)