HomeMy WebLinkAbout40.2026
Order of the Mason County
Board of Equalization
Property Owner:Kenneth Dickenson
Parcel Number(s): 42223-50-00903
Assessment Year:2025 Petition Number: 40.2026
Date(s) of Hearing: 2/3/2026
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 $ 259,060 Land $ 259,060
Improvements$ 488,980 Improvements$ 488,980
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 748,040 Total Value $ 748,040
This decision is based on our finding that:
The hearing was held on 2/3/2026.
Kenneth Dickenson, Appellant, was present at the hearing. Elizabeth Zigler, Appraiser, and Assessor Patti
McLean were present.
The Appellant stated in his petition that the house has had no improvements since 1990 and that the lot does
not have a garage or carport and is only accessible from adjacent properties. He pointed out that the value of
the waterfront footage from the properties that he provided as comparable sales are much lower than his and
are not considered arm’s length transactions.
The Assessor provided three comparable sales, all within the correct date range that supports the assessed
value. The assessed value falls within the lower portion of 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 $259,060 and improvements at $488,980 for a total of
$748,040 for the subject parcel.
Page 2
Petition No. 40.2025 Parcel No. 42223-50-00903
3rd
Dated this day ofFebruary , 2026
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)