HomeMy WebLinkAbout15.2025
Order of the Mason County
Board of Equalization
Property Owner:Anthony Perez
Parcel Number(s): 32130-75-90150
Assessment Year:2024 Petition Number: 15.2025
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 $ 55,745 Land $ 55,745
Improvements$ 564,950 Improvements$ 564,950
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 620,695 Total Value $ 620,695
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’s estimate of value of the subject parcel is based upon market analysis of sales occurring in
2024, past the assessment date. The petition includes four comparable sales, ranging in value from
$500,000 to $540,000 all within 2024, which the Assessor did not consider, as the assessment date is as of
1/1/2024. He provided comparative market analysis and an appraisal which also included sales from 2024.
The Assessorprovided four comparable sales all before the assessment date of 1/1/2024, all located in the
subject parcel’s neighborhood. The values, as adjusted, ranged from $571,295 to $551,003. 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 $55,745 and improvements at $564,950 for a total of
$620,695 for the subject parcel.
Page 2
Petition No. 15.2025 Parcel No. 32130-75-90150
rd
Dated this 23day 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