HomeMy WebLinkAbout55.2025
Order of the Mason County
Board of Equalization
Property Owner:EarlineLegge
Parcel Number(s): 22210-52-01001
Assessment Year:2024 Petition Number: 55.2025
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 $ 264,200 Land $ 264,200
Improvements$ 935,550 Improvements$ 935,550
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 1,199,750 Total Value $ 1,199,750
This decision is based on our finding that:
The hearing was held on Thursday, February 20, 2025.
Earline Legge, Appellant, was present at the hearing. IdaMae Jensen, Assessor’s Representative, and
Assessor Patti McLean were present.
The Appellant is appealing the value on her waterfront property located on the Northshore in Belfair. She
provided a total of ten parcel numbers that were assessments and not actual sales. Also provided were four
sales from 2023; none were saltwater frontage parcels. For these reasons they were not considered by the
Board in determining the assessed value. She disagreed with the methodology in how the improvement
value is determined.
The Assessor explained the methodology used by their office which is Replacement Cost New (RCN) less
depreciation, plus market factor, and is an approved appraisal method by the Washington State Department
of Revenue and applied consistently across an identified market.
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 $264,200 and improvements at $935,550 for a total of
$1,199,750 for the subject parcel.
Page 2
Petition No. 55.2025 Parcel No. 22210-52-01001
th
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