HomeMy WebLinkAbout112.2025
Order of the Mason County
Board of Equalization
Property Owner:Shawn Hill
Parcel Number(s): 32223-77-00050
Assessment Year:2024 Petition Number: 112.2025
Date(s) of Hearing: 4/3/2025
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 $ 42,990 Land $ 42,990
Improvements$ Improvements$
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 42,990 Total Value $ 42,990
This decision is based on our finding that:
The hearing was held on Thursday, April 3, 2025.
Shawn Hill, Appellant, was present at the hearing. IdaMae Jensen, Assessor’s Representative, and Assessor
Patti McLean were present.
The Appellant is appealing the assessment value of an undeveloped 5-acre parcel located in Belfair View
Estates. He disagrees with the methodology used by the Assessor and believes the parcel value should be
$33,209 and submitted an unsigned purchase agreement to support this value. This purchase agreement is
not a market transaction and for this reason is not considered. He believes the Assessor’s market analysis
was conducted for an inflationary market.
The Assessor is requiredby the Department of Revenue to use sales that have occurred in 2023 and in prior
years. She stated that the parcel carries a low and wet decrement of 15%, has a limited view, and is
consistent with neighboring parcels as evidenced on the Trend Line Analysis provided to the Appellant.
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 $42,990 for a total of $42,990 for the subject parcel.
Page 2
Petition No. 112.2025.2025 Parcel No. 32223-77-00050
rd
Dated this 3day ofApril , 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