HomeMy WebLinkAbout43.2026
Order of the Mason County
Board of Equalization
Property Owner: Anthony Devevo
Parcel Number(s): 31915-21-90020
Assessment Year: 2025 Petition Number: 43.2026
Date(s) of Hearing: 2/19/2026
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 $ 95,770 Land $ 95,770
Improvements $ 627,440 Improvements $ 612,730
Minerals $ Minerals $
Personal Property $ Personal Property $
Total Value $ 723,210 Total Value $ 708,500
This decision is based on our finding that:
The hearing was held on 2/19/2026.
Anthony Devevo, Appellant, was present at the hearing. Russ Milarch, Appraiser, was present.
The Appellant stated that his land value was inferior due to lot size and slope. No documentary evidence
was provided by the Appellant. Between the purchase of the subject property and the period of assessment
there has been no appreciation in the market. He also stated the comparable sales were not in his
neighborhood and did not share his topography.
The Assessors office stated that they felt they had a solid set of comparable sales, and that the increase was
only 2% of the sales price one month after the sale occurred.
The Board decided to take the original sales price because they didnt find that the time adjustment was
necessary because the subject property had no appreciation during the two months after the sale. The true
test of the market is the sales price. A sale that occurs two months before the appraisal date is not a long
enough cycle to determine the appreciation rate.
Therefore, the Board sustains the value for the land at $95,770 and overrules the value of the improvements,
setting the new value at $612,730, for a new total of $708,500 for the subject parcel.
Page 2
Petition No. 43.2025 Parcel No. 31915-21-90020
19th
Dated this day of February, , 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)