HomeMy WebLinkAbout14.2025
Order of the Mason County
Board of Equalization
Property Owner:Anthony Perez
Parcel Number(s): 32130-75-90151
Assessment Year:2024 Petition Number: 14.2025
Date(s) of Hearing: 1/23/2025
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 $ 65,125 Land $ 65,125
Improvements$ Improvements$
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 65,125 Total Value $ 65,125
This decision is based on our finding that:
The hearing was held on Thursday, January 23, 2025.
Anthony Perez, Appellant, was not present at the hearing. IdaMae Jensen, Assessor’s Representative, was
present.
The Appellant is appealing the 2.07 acres that is land only. He believes the market value of $18,000 per
acre is based on his comparison market analysis. The Appellant argued that the subject parcel and an
adjacent parcel should be assessed as a single parcel. Therefore, the subject parcel should be assessed at a
lower value, in his opinion.
He provided four land-only market sales ranging in value from $20,000 - $50,000. Also submitted as
evidence for this petition and Petition 15.2025 is an appraisal of the property prepared by Richmond Ridge
Appraisal, LLC.
The Assessor stated that the subject parcel is independent of the second parcel ending in 90150 and
therefore has full value as a building site. The Assessor’s Representative provided a Trend Line Analysis
with a residual land value range of $49,000 - $85,000. The value of the subject parcel falls within 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 $65,125 and improvements at $0 for a total of
$65,125 for the subject parcel.
Page 2
Petition No. 14.2025 Parcel No. 32130-75-90151
rd
Dated this23day 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