HomeMy WebLinkAbout36.2025
Order of the Mason County
Board of Equalization
Property Owner:Bobby Cheong
Parcel Number(s): 22031-51-00040
Assessment Year:2024 Petition Number: 36.2025
Date(s) of Hearing: 2/6/2025
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 $ 34,800 Land $ 34,800
Improvements$ Improvements$
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 34,800 Total Value $ 34,800
This decision is based on our finding that:
The hearing was held on Thursday, February 6, 2025.
Bobby Cheong, Appellant, was present at the hearing. IdaMae Jensen, Assessor’s Representative, and
Assessor Patti McLean were present.
The Appellant stated that his land was assessed for more than it was worth because of the wetlands on the
parcel and the steepness of the parcel from the road. He stated that the land would be very difficult and
expensive to develop and that conducting a percolation test would cost more than several years’ worth of
taxes. He further stated that he paid a lower purchase price for the subject parcel because the seller
recognized the expense and difficulty of building upon it. He stated that the features of the subject parcel
were significantly different than the parcel next door and therefore made his property less valuable than
those properties.
The Assessor provided a trend line analysis that supported the value of the subject property.
The Assessor has requested documentation regarding the problems with the subject parcel from a regulatory
agency that would support a reduction in value. None has been provided, and no comparable sales were
provided by the Appellant.
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 $34,800 and improvements at $0 for a total of
$34,800 for the subject parcel.
Page 2
Petition No. 36.2025 Parcel No. 22031-51-00040
th
Dated this6day ofFebruary,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