HomeMy WebLinkAbout53.2025
Order of the Mason County
Board of Equalization
Property Owner:Doug & Michel Topp
Parcel Number(s): 22218-14-00110
Assessment Year:2024 Petition Number: 53.2025
Date(s) of Hearing: 2/20/2025
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 $ 346,865 Land $ 346,865
Improvements$ 837,015 Improvements$ 813,685
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 1,183,880Total Value $ 1,160,550
This decision is based on our finding that:
The hearing was held on Thursday, February 20, 2025.
Doug Topp, Appellant, was present at the hearing. IdaMae Jensen and Caleb Cowles, Assessor’s
Representatives, and Assessor Patti McLean were present.
The Appellant is appealing the value on his waterfront home that has sustained water damage. He estimates
the cost to correct this damage at a 20% value reduction for the improvement value at $290,801 for a total
improvement value of $637,666. He provided three comparable sales, all from 2024. No bids or estimates
were provided to support the 20% estimate for repairs and finishing work for the interior.
T
he Appellant disagreed with the Assessor’s comparable sales provided, due to the sale date and believed
his sales were superior as they were closer to the assessment date of January 1, 2024.
As stated in RCW 458.14.087 (3): Any sale of property prior to or after January 1st of the year of
revaluation shall be adjusted to its value as of January 1st of the year of revaluation, reflecting market
activity and using generally accepted appraisal methods.
The Assessorstated that in response to pictures taken by the Appellant, Assessor’s Representative Caleb
Cowles reinspected the subject property and found that most of the outside work had been completed except
stnd
for the stonework. The square footage was corrected to 2,798 square feet living area for the 1 & 2 floor
and 370 square feet for the basement for a corrected total value of $1,160,550. She further stated that the
property has been and is still carrying a 17% reduction for functional obsolescence.
Page 2
Petition No. 53.2025 Parcel No. 22218-14-00110
Therefore, the Board sustains the value for the land at $346,865 and overrules and sets the value for
improvements at $813,685for a total of $1,183,880 for the subject parcel.
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Dated this 20day 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