HomeMy WebLinkAbout109.2025
Order of the Mason County
Board of Equalization
Property Owner:Storage @ Allyn LLC
Parcel Number(s): 12220-50-74001
Assessment Year:2024 Petition Number: 109.2025
Date(s) of Hearing: 3/27/2025
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 $ 243,085 Land $ 243,085
Improvements$ 279,990 Improvements$ 279,990
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 523,075 Total Value $ 523,075
This decision is based on our finding that:
The hearing was held on Thursday, March 27, 2025.
Storage @ Allyn LLC, Robert Easter, Appellant, was present at the hearing. IdaMae Jensen and Russell
Milarch, Assessor’s Representatives, and Assessor Patti McLean were present.
The Appellant is appealing his commercial business operating as a mini storage facility in Allyn, WA. He
objects to the method used by the Assessor in valuing his business. He believes that the Income Approach
would more accurately value his business than the Cost Approach. He is appealing both the land and
building/improvement values.
The Assessor recognizes the Appellant’s argument for the Income Approach. However, she states income
data for commercial businesses in Mason County are not available. The building/improvements were
depreciated by 35%, $126,691, and are in fair quality. She also noted that all commercial buildings are
assessed by the same method used throughout Mason County.
The Board also recognizes the validity of the Appellant’s argument for using the Income Approach;
however, Mason County is unable to use that approach for the above reason, availability of data.
Therefore, the Board sustains the value for the land at $243,085 and improvements at $279,990 for a total of
$523,075 for the subject parcel.
Page 2
Petition No. 109.2025 Parcel No. 12220-50-74001
th
Dated this 27day ofMarch , 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.
Teletype (TTY) users use the Washington Relay Service by calling 711.
Distribution: Assessor Petitioner BOE File
REV 64 0058 (5/25/2017) – MCBOE062019