HomeMy WebLinkAbout4.2026
Order of the Mason County
Board of Equalization
Property Owner: Debra & Craig Brown
Parcel Number(s): 31922-13-00060
Assessment Year: 2025 Petition Number: 4.2026
Date(s) of Hearing: 1/20/2026
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 $ 101,220 Land $ 101,220
Improvements $ 745,565 Improvements $ 745,565
Minerals $ Minerals $
Personal Property $ Personal Property $
Total Value $ 846,785 Total Value $ 846,785
This decision is based on our finding that:
The hearing was held on 1/20/2026.
Debra & Craig Brown, Appellant, were present at the hearing. Elizabeth Zigler, Appraiser, and Assessor
Patti McLean were present.
The Appellants based their argument on one comparable sale they offered that is located close to their
to
represent the market value of all homes in a particular neighborhood.
The Assessor provided three comparable sales that support the assessed value. The assessed value of the
subject property is below that 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 $101,220 and improvements at $745,565 for a total of
$846,785 for the subject parcel.
Page 2
Petition No. 4.2025 Parcel No. 31922-13-00060
20th
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)