HomeMy WebLinkAbout39.2025
Order of the Mason County
Board of Equalization
Property Owner:Kelle Oblizalo
Parcel Number(s): 32235-32-00070
Assessment Year:2024 Petition Number: 39.2025
Date(s) of Hearing: 2/11/2025
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 $ 100,110 Land $ 100,110
Improvements$ 994,590 Improvements$ 994,590
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 1,094,700 Total Value $ 1,094,700
This decision is based on our finding that:
The hearing was held on Tuesday, February 11, 2025.
Kelle Oblizalo, Appellant, was present at the hearing. IdaMae Jensen, Assessor’s Representative, and
Assessor Patti McLean were present.
The Appellant is appealing her non-waterfront property located on State Route 106. The land value is not
contested. She noticed disparity in values across the county. During testimony, she questioned the
difference in value of the salt water vs. fresh water where one of her comparable sales was listed. She had
two additional comparable sales. One was a 2006 sale that was an estate sale, and one was a current listing.
These were not considered as one was not an arm’s length transaction, and the other was not a sale.
The Assessor stated that the comparable sales were developed using salesprior to January 1, 2024. The
values as adjusted ranged from $805,969 to $1,165,531. 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 $100,110 and improvements at $994,590 for a total of
$1,094,700 for the subject parcel.
Page 2
Petition No. 39.2025 Parcel No. 32235-32-00070
th
Dated this 11day ofFebruary , 2025
Cheryl Williams, Chairperson’s SignatureClerk’s Signature
NOTICE
This order can be appealedto 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 areavailable 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.
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Distribution: Assessor Petitioner BOE File
REV 64 0058 (5/25/2017) – MCBOE062019