HomeMy WebLinkAbout8.2025
Order of the Mason County
Board of Equalization
Property Owner:Kristen Coria
Parcel Number(s): 22018-53-00039
Assessment Year:2024 Petition Number: 8.2025
Date(s) of Hearing: 1/16/2025
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 $ 38,130 Land $ 38,130
Improvements$ 419,910 Improvements$ 393,325
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 458,040 Total Value $ 431,455
This decision is based on our finding that:
The hearing was held on Thursday, January 16, 2025.
Kristen Coria, Appellant, was present at the hearing. IdaMae Jensen, Assessor’s Representative, and
Assessor Patti McLean were present.
The Appellant provided three sales. One sale was from 2022, and two sales were from 2024. The
Appellant questioned the comparable sales that the Assessor used. The Assessor explained that time
adjustments were factored into each comparable sale’s indicated value.
The Appellant also questioned why the improvements to the subject property appeared to be valued higher
than those of the other comparable sales. The Assessor explained the methodology used and pointed out
that the increase for both the comparable sales and the subject parcel was equivalent, percentage-wise.
The Assessor had provided an assessment roll correction, which was unsigned at the time of the hearing.
The Appellant indicated verbally she was now agreeing to the reduced value.
The Board found a preponderance of the evidence that the Assessor’s original assessment was in error.
Therefore, the Board overrules the original value and sets the new value for the land at $38,130 and
improvements at $393,325 for a total of $431,455 for the subject parcel.
Page 2
Petition No. 8.2025 Parcel No. 22018-53-00039
th
Dated this 16day 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