HomeMy WebLinkAbout64.2025
Order of the Mason County
Board of Equalization
Property Owner: Raymond & Christine Kulina
Parcel Number(s): 22029-77-50020
Assessment Year: 2024 Petition Number: 64.2025
Date(s) of Hearing: 3/11/2025
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$ 60,340 Land $ 60,340
Improvements$ 723,635 Improvements $ 723,635
Minerals$ Minerals $
Personal Property $ Personal Property $
Total Value$ 783,975 Total Value$ 783,975
This decision is based on our finding that:
Raymond & Christine Kulina, Appellants, were present at the hearing. IdaMae Jensen, Assessor’s
Representative was present.
The Appellants are appealing the value on their property located on SE Valhalla Lane. They disagree with
the methodology the Assessor used in valuing their property. They contend that there were many 2023 sales
that the Assessor could have chosen. They also disagree with the comparable analysis from the Assessor
and believe it to be subjective. After their own analysis, they argue that their property should be valued at
$622,000. The Appellants stated that they had a bank appraisal done in March 2024, but did not submit it as
evidence.
The Assessor’s Representative presented her comparable analysis on four properties, ranging in value, as
adjusted, from $617,772 to $911,199. She stated that the comparable sales she used were in close proximity
to the subject property. She could not find more than one sale from 2023 that would have been comparable
to their assessed value.
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 $60,340.
Page 2
Petition No. 64.2025 Parcel No. 22029-77-50020
th
Dated this 11day of March , 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