HomeMy WebLinkAbout19.2026
Order of the Mason County
Board of Equalization
Property Owner: Steven D. & Cindy R. Bates Life Estate
Parcel Number(s): 32127-50-00012
Assessment Year: 2025 Petition Number: 19.2026
Date(s) of Hearing: 1/15/2026
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 $ 329,035 Land $ 329,035
Improvements $ 346,235 Improvements $ 346,235
Minerals $ Minerals $
Personal Property $ Personal Property $
Total Value $ 675,270 Total Value $ 675,270
This decision is based on our finding that:
The hearing was held on 1/15/2026.
Steven D. & Cindy R. Bates Life Estate, Appellants, was present at the hearing. Gabe Anderson, Appraiser,
and Assessor Patti McLean were present.
The Appellant presented no comparable sales. However, they felt the homes presented by the A
grid were in better condition than their home. The Appellant described their home as having settled, with
uneven floors and leaking windows. No visual evidence or written repair estimates were provided for the
Board to consider.
The Assessor presented four comparable sales from the correct period. The Assessor stated that there has
been a 22% depreciation rate in the amount of $69,555 applied in recognition of the homes age. The value
of the subject property falls below the range of comparable sales presented.
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 $329,035 and the improvements at $346,235 for a
total of $675,270 for the subject parcel.
Page 2
Petition No. 19.2025 Parcel No. 32127-50-00012
15th
Dated this day of January , 2026
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)