HomeMy WebLinkAbout188.2026
Order of the Mason County
Board of Equalization
Property Owner:Loni Miller
Parcel Number(s): 32021-53-02038
Assessment Year:2025 Petition Number: 188.2026
Date(s) of Hearing: 3/5/2026
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 $ 28,250 Land $ 28,250
Improvements$ 420,530 Improvements$ 420,530
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 448,780Total Value $ 448,780
This decision is based on our finding that:
The hearing was held on 3/5/2026.
Loni Miller, Appellant, was not present at the hearing. Gabe Anderson, Appraiser, and Assessor Patti
McLean were present.
The Appellant provided two comparable sales occurring in 2025; however, she didn’t provide sales prices,
parcel numbers, size, or other data. The Appellant referenced a professional market analysis, but she didn’t
provide a copy or any other supporting material for the board to consider.
The Assessor provided four comparable sales occurring in 2022, 2023 and 2024, which are the correct
assessment year.
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 $28,250 and improvements at $420,530 for a total of
$448,780 for the subject parcel.
Page 2
Petition No. 188.2025 Parcel No. 32021-53-02038
5th
Dated this day ofMarch , 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)