HomeMy WebLinkAbout100.2026
Order of the Mason County
Board of Equalization
Property Owner:TheresaGourde& Michael Williams
Parcel Number(s): 12108-77-90010
Assessment Year: 2025 Petition Number: 100.2026
Date(s) of Hearing: 3/12/2026
Having considered the evidence presented by the parties in this appeal, the Board hereby:
sustainsoverrules the determination of the assessor.
Assessor’s True and Fair Value BOE True and Fair Value Determination
Land$245,995 Land $ 156,000
Improvements$ Improvements$
Minerals$ Minerals $
Personal Property$ Personal Property $
Total Value$245,995 Total Value$ 156,000
This decision is based on our finding that:
The hearing was held on 3/12/2026.
Theresa Gourde, Appellant, was present at the hearing. Elizabeth Zigler, Appraiser, and Assessor Patti
McLean were present.
The Appellant argued that the sale was an arm’s-length sale for $156,000. Although it was a Quit Claim
sale, the property had been transferred several times via Quit Claim deed. The Appellant then discussed
improper heritage tree removal by the previous owner,and there is an ongoing study by Mason
Conservation District regarding the missing tree and bank stabilization.
The Assessor asked for a copy of the Mason Conservation District report and relied on the trend line
analysis for the assessment.
On the trend line analysis provided by the Assessor, the Board deleted from the analysis comparable sale #1
because it was the adjoining property, comparable sale #2 because it was a statistical outlier, and
comparable sale #5 because the multiplier was incorrect. Taking the remaining two comparable sales
compensates for the decrement.
Therefore, the Board overrules the value for the land at $245,945 and sets the new value at $156,000 for the
subject parcel.
Page 2
Petition No. 100.2025 Parcel No. 12108-77-90010
12th
Dated this day of March,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) usersuse the Washington Relay Service by calling 711.
Distribution: Assessor Petitioner BOE File
REV 64 0058 (5/25/2017)