HomeMy WebLinkAbout06/04/2024 DocuSign Envelope ID:944D6B7F-B255-4301-BFCO-213490ACFDAB
Order of the Mason County
Board of Equalization
Property Owner: Mary Helen& Michael Lester
Parcel Number(s): 32025-51-00008
Assessment Year: 2023 Petition Number: 327.2024
Date(s) of Hearing: 6/4/2024
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 $ 223,735 ® Land $ 223,735
® Improvements $ 196,920 ® Improvements $ 196,920
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 420,655 Total Value $ 420,655
This decision is based on our finding that:
The hearing was held on Tuesday, June 4, 2024.
Mary Helen& Michael Lester, Appellants, were not present at the hearing. IdaMae Jensen, Assessor's
Representative, and Assessor Patti McLean were present.
The Appellant noted on the petition that they have lost a considerable amount of waterfront property due to
the sluffing (sloughing) of property into Hammersley Inlet.
The Assessor testified that value of the high bank waterfront is based on acreage and not front feet of
waterfront.
The Assessor also stated the Appellants may want to consider a parcel combination, which may reduce their
overall value.
The Assessor provided a grid with three comparable sales. The values, as adjusted, ranged from $686,237
to $780,486. 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 $223,735 and improvements at$196,920 for a total of
$420,655 for the subject parcel.
DocuSign Envelope ID:944D6B7F-B255-4301-BFCO-213490ACFDAB
Page 2
Petition No.327.2024 Parcel No.32025-51-00008
Dated this 4th day of June 2024
DocuSigned by: DocuSigned by:
F r6"
Cheryl Williams,Chairperson's Signature Clerks-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