HomeMy WebLinkAbout2.2025
Order of the Mason County
Board of Equalization
Property Owner:Charles Moetului
Parcel Number(s): 32012-31-90020
Assessment Year:2024 Petition Number: 2.2025
Date(s) of Hearing: 1/14/2025
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 $ 55,425 Land $ 55,425
Improvements$ 269,265 Improvements$ 269,265
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 324,690 Total Value $ 324,690
This decision is based on our finding that:
The hearing was held on Tuesday, January 14, 2025.
Charles Moetului, Appellant, was present at the hearing. IdaMae Jensen, Assessor’s Representative, and
Assessor Patti McLean were present.
The Appellant is appealing the building/improvement value on his manufactured home. The land value is
not contested. The Appellant stated on the petition that no improvements have been made to the home since
the last assessment. No documentary evidence was provided to support the estimate of value of $271,460.
The Assessor explained the “improvement” name is describing the attached amenities, and is not indicating
the structures have been updated, nor “improved”. She also gave an explanation on how the assessmentis
calculated. She noted that the Appellant purchased the property in 2022 at $406,000. The current value
under appeal is $324,690, which is less than the purchase price.
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 $55,425 and improvements at $269,265 for a total of
$324,690 for the subject parcel.
Page 2
Petition No. 2.2025 Parcel No. 32012-31-90020
Dated this 14thday ofJanuary , 2025
Cheryl Williams, Chairperson’s SignatureClerk’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