HomeMy WebLinkAbout46.2026
Order of the Mason County
Board of Equalization
Property Owner:Todd Wilmovsky
Parcel Number(s): 32021-51-00006
Assessment Year:2025 Petition Number: 46.2026
Date(s) of Hearing: 2/24/2026
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 $ 254,015 Land $ 238,460
Improvements$ 952,675 Improvements$ 925,955
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 1,206,690 Total Value $ 1,164,415
This decision is based on our finding that:
The hearing was held on 2/24/2026.
Todd Wilmovsky, Appellant, was present at the hearing. Russ Milarch, Appraiser, and Assessor Patti
McLean were present.
The Appellant’s comparable sales were in the correct time frame and neighborhood. He stated that his
property is located by the city’s sewage treatment plant. He further stated that he does not own the
tidelands; however, sewage flows onto the tidelands adjacent to his property during heavy rains or high
water.
The Assessor did not use recent comparable sales to represent the market. With the exception of one
comparable sale, none of the Assessor’s comparable sales were within the 2024 assessment year. Different
sales could have been used to more accurately represent the declining market during the 2024 assessment
period.
The Assessor calculated the house value during the protest period using a $50 per square foot value.
However, after the protest period the Assessor increased the value to $80 per square foot, a $30 per square
foot, or 37.5%, more than one-third.
The Board found the Appellant’s comparable sales to be more compelling than the Assessor’s.
The Board takes into consideration an adjustment for the mudflats and proximity to the treatment plant. The
Board also scrutinizes a declining market in the subject neighborhood during the assessment period to
determine a reduction to $70 per square foot to more accurately reflect the improvements value.
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Petition No. 46.2025 Parcel No. 32021-51-00006
In summary, the Board defines three qualifications in determining this home’s value:
1. The Appellant has to tolerate the sewage.
2. The Assessor’s office inexplicably changed the price per square foot from $50 to $80 after the protest
period.
3. The time adjustment shouldn’t have been used because the market was declining or stable.
The Board’s final calculation of the land:
The Assessor’s land value equals $254,015.
$254,015 minus the tideland adjustment of $15,555 for the mudflats equals $238,460.
The Board’s final calculation of the improvements:
The Assessor’s total value of $1,206,690 minus the land value of $254,015 equals $952,675.
$952,675 minus the value of the shop of $14,440 equals the assessment of just the house, $938,235.
$938,235 minus a $10 per square foot (2,672 square feet * $10 equals $26,720) equals $911,515.
$911,515 plus $14,440 for the shop added back in equals $925,955.
Therefore, the Board overrules the land value and sets the new value for the land at $238,460 and overrules
the improvements value and sets the new value at $925,955 for a total of $1,164,415 for the subject parcel.
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Petition No. 46.2025 Parcel No. 32021-51-00006
24th
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)