Letters to the Editor

Assessor responds

Editor, the Journal,

In response to Mr. Gripp's letter to the editor, "Assessor's Math."

In accordance with Washington State law, all property must be valued and assessed at one hundred percent of true and fair value, unless otherwise provided by law. "True and fair value" means market value and is the amount of money a buyer of property willing but not obligated to buy would pay a seller of property willing but not obligated to sell (WAC 458-07-030).

There are three approaches used to estimate market value: the sales approach (comparable sales), the cost approach (replacement cost, less depreciation), and the income approach (capitalized income potential) or a combination thereof. In Mason County, our primary method of appraisal consists of a combined cost and sales method.

The cost approach determines value by how much it would cost to build your home using today's cost of materials and labor. The sales approach determines value based upon market data, as sales of the property being appraised or sales of comparable properties that occurred within five years of January 1st of the assessment year are valid indicators of true and fair value.

When reviewing the sales data, we rely on the gross selling price as indicated on the Real Estate Excise Tax Affidavit. For tax purposes, the selling price is the true and fair value of the property conveyed. When property is conveyed in an arm's length transaction between unrelated persons for valuable consideration, there is a presumption that the selling price is equal to the total consideration paid or contracted to be paid, including any indebtedness (RCW 82.45.030). There would be no way for the Assessor's office to track what the cost to sell the house is as it would be embedded within the sale price.

The Assessor's office utilizes city/county data, such as building permits and inspection history, when assigning new value. However, nominal discrepancies may arise, such as calculated square feet, as our field appraisers measure the exterior of the residence/structure, whereas blueprints tend to measure the interior.

Although it is generally believed that property taxes are like sales taxes, and any percentage increase in assessed value creates a similar percentage increase in property taxes. A 10% increase in assessed value is not equal to a 10% increase in tax, as taxing districts are subject to several levy limitations. I would encourage taxpayers to compare their prior year's tax against their current year's tax, as an increase in value may result in a reduced tax. In this case, the author's 2024 taxes decreased from 2023 despite his increase in the assessed value.

It is important to understand that the assessment is a direct result of market transactions that have taken place and serves as a leveling mechanism for property tax distribution to fund government services such as police and fire services, education and health services, libraries, road maintenance, and other programs and projects that benefit the community at large.

Taxpayers are encouraged to visit our county website for property assessment information, publications, and property tax relief programs.

Patti McLean, Mason County Assessor

Gold medals, love

Editor, the Journal,

"Live in harmony with one another" - Romans 12

From a human being.

All of the following should receive a gold medal and a certificate of love:

1. South Mason Fire District Crew

2. Shelton Memorial Park Crew

3. Jim's Towing Crew

4. Tozier Brothers' Crew

5. Cary's Tire and Repair Crew

6. Mason Health and Clinic Crew

7. Williams Gift Shop Crew

8. Peninsula Credit Union Crew

9. Forest Funeral Home Crew

10. Neil's Pharmacy Crew

11. Shoppers' Crew

12. Chamber of Commerce Crew

13. Love INC Crew

14. Mason Co. Historical Museum Crew

Thank you. More later. Speaking from experience.

Tom Aaron, Shelton

Blame the state Legislature

Editor, the Journal,

Mr. Wayne Gripp's letter to last week's Journal identified a very real happening in our state's practices of unfair taxing policies. Yes, the transaction fees on house sales should be deducted from the total sales price for the realistic amount the home owner tax liability is figured against.

However, Mr. Gripp has used the County Assessor as culprit when blame should fall instead on the real villain, our state's legislature. And while we're at it, here's still another unfair housing sales taxation for which the legislature must bear responsibility.

We buy our houses at the best price we can at that time. Yet, annually the Assessor, (allowed by legislative mandate) figures the value of our residence on the sales of all other houses in our area slightly like ours. So, consequently the house I bought almost 24 years ago now has an assigned value more than double what I paid. Now, I have no reason to sell the house, mainly because I've no intent to pay the arbitrary high price of today's housing market.

Yet, my property tax liability increased 40 percent this year due to the housing market's high-priced volume in this area due to an increased population's demand. Now this very unfair practice is what caused the infamous Proposition 1 citizen amendment you may have heard about in California. And again, this unfair tax practice for us is legally authorized by, you guessed it, our state Legislature.

You would think a customer-oriented organization like the Realtor's associated members would lead the charge for righting these wrongs but hey, they are distracted by the higher commissions that go with an arbitrarily bottom line for higher market value. So, folks, the fix starts with that local legislator, if you can get them off the fixation of blaming those other guys for all the things that are wrong instead of taking on the fix.

G. Owen Ray, Allyn