HomeMy WebLinkAbout120.2025
Order of the Mason County
Board of Equalization
Property Owner: Steve & Mary Downs
Parcel Number(s): 32130-75-00030
Assessment Year: 2024 Petition Number: 120.2025
Date(s) of Hearing: 4/10/2025
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$ 93,225 Land $ 93,225
Improvements$ 613,975 Improvements $ 613,975
Minerals$ Minerals $
Personal Property $ Personal Property $
Total Value$ 707,200 Total Value$ 707,200
This decision is based on our finding that:
The hearing was held on Thursday, April 10, 2025.
Mary Downs, Appellant, was present at the hearing. IdaMae Jensen, Assessor’s Representative, and
Assessor Patti McLean were present.
The Appellant is appealing the value of her buildings/improvements located on E. Capital Peak Dr, Shelton,
WA. She is appealing the 25% increase on her buildings/improvements value. She also noted drainage
issues on her property. She provided three comparable sales and a chart of the assessments within the
neighborhood that showed their percentage increases.
The Assessor stated that a Low and Wet factor 1 is applied to the property to address the drainage issues.
She provided a comparable sales chart that used two of the comparable sales from the Appellant (#1 and
#5). These comparable sales range in value, as adjusted, from $661,975 to $728,740. The value of the
subject property falls within this range.
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 $93,225 and improvements at $613,975 for a total of
$707,200 for the subject parcel.
Page 2
Petition No. 120.2025.2025 Parcel No. 32130-75-00030
th
Dated this 10day of April , 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