HomeMy WebLinkAbout68.2025
Order of the Mason County
Board of Equalization
Property Owner: Joel Manke
Parcel Number(s): 32022-46-00331
Assessment Year: 2024 Petition Number: 68.2025
Date(s) of Hearing: 3/4/2025
Having considered the evidence presented by the parties in this appeal, the Board hereby:
sustains overrules the determination of the assessor.
BOE True and Fair Value Determination
Land $ 322,875 Land $ 322,875
Improvements $ 11,680 Improvements $ 10,370
Minerals $ Minerals $
Personal Property $ Personal Property $
Total Value $ 334,555 Total Value $ 333,245
This decision is based on our finding that:
The hearing was held on Tuesday, March 4, 2025.
Joel Manke, Appellant, was not present at the hearing, Assessor Patti McLean was present.
The Appellant is appealing the value of a structure on his property that is described on his petition as a
fort. He estimates the value of this structure at $500, based on a Key Bank appraisal dated
11/12/2024. This appraisal was not submitted with his petition.
The Assessor stated that the site improvements included a two-story cedar frame structure with windows
and a balcony on the second story. She said this building had been used for a playhouse and/or storage.
Additionally, on site is a 32-square foot deck and a 318-square foot deck. The quality of the building is
considered low and in average condition. According to Marshall & Swift, cost evaluation of the building is
assessed at $2,940; the two decks are assessed at $7,430; for a total improvement value of $10,370 for the
2025 tax year.
The Assessor presented an unsigned Assessment Roll Correction for the new values.
Therefore, the Board overrules the original value of the improvements and sets the new value for the
improvements at $10,370.
Page 2
Petition No. 68.2025 Parcel No. 32022-46-00331
th
Dated this4day ofMarch,2025
Cheryl Williams,
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