HomeMy WebLinkAbout18.2025
Order of the Mason County
Board of Equalization
Property Owner:Brian Allen
Parcel Number(s): 22105-51-00048
Assessment Year:2024 Petition Number: 18.2025
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 $ 283,310 Land $ 283,310
Improvements$ 520,615 Improvements$ 520,615
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 803,925 Total Value $ 803,925
This decision is based on our finding that:
The hearing was held on Thursday, January 23, 2025.
Brian Allen, Appellant, was present at the hearing. IdaMae Jensen, Assessor’s Representative, and Patti
McLean, Assessor, were present.
The Appellant is appealing both his land and improvement value, consisting of .38 acres on Mason Lake.
He stated on his petition and during testimony that he no longer has use of a vehicle turn-around area, due
to the neighboring parcel. During testimony, he stated that he has owned the property since 2009 and
believes the property next door was developed around six years ago.
The Appellant shared photos of the steep and narrow driveway; however, the Board has no way of
developing a value and no market evidence to justify a decrement of the value.
The Assessor provided four comparable sales on a sales grid. The values, as adjusted, ranged from
$875,043 to $1,015,697. 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 $283,310 and improvements at $520,615 for a total of
$803,925 for the subject parcel.
Page 2
Petition No. 18.2025 Parcel No. 22105-51-00048
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