HomeMy WebLinkAbout52.2026
Order of the Mason County
Board of Equalization
Property Owner:Un Tuk Kim
Parcel Number(s): 42205-51-01012
Assessment Year:2025 Petition Number: 52.2026
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 $ 48,935 Land $ 48,935
Improvements$ 255,955 Improvements$ 255,955
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 304,890 Total Value $ 304,890
This decision is based on our finding that:
The hearing was held on 2/24/2026.
Un Tuk Kim, Appellant, was present at the hearing. Caleb Cowles, Appraiser, and Assessor Patti McLean
were present.
The Appellant provided two comparable sales from the area within the correct time range. The Appellant
agreed that the current assessed value at $304,890 was fair.
The Assessor correctly used all single wide manufactured homes in their analysis; they also provided three
comparable sales within the correcttime 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 $48,935 and improvements at $255,955 for a total of
$304,890 for the subject parcel.
Page 2
Petition No. 52.2025 Parcel No. 42205-51-01012
24th
Dated thisday 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)