HomeMy WebLinkAbout101.2026
Order of the Mason County
Board of Equalization
Property Owner: Theresa Groude & Michael Williams
Parcel Number(s): 12108-77-90020
Assessment Year: 2025 Petition Number: 101.2026
Date(s) of Hearing: 3/12/2026
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 $ 250,985 Land $ 250,985
Improvements $ 653,260 Improvements $ 653,260
Minerals $ Minerals $
Personal Property $ Personal Property $
Total Value $ 904,245 Total Value $ 904,245
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 stated that the subject property was purchased for $156,000 in October of 2025. It had been
on the market for over two years. She stated that the lot has two easements running through the front yard,
cannot be changed or used, that detracts from the value of the subject property. She stated that half
of property has steep hills with a large gully in the front, that is unusable, and a steep cliff in the back.
The view has also been negatively impacted by large amounts of shellfish plastic at low tide. The house
itself poorly built, with problems with the stove, front fireplace, heat pump, kitchen and bathroom
drawers, and the drainage away from the house itself.
The Assessor stated that her comparable sales sustained her assessment.
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 $250,985 and improvements at $653,260 for a total of
$904,245 for the subject parcel.
Page 2
Petition No. 101.2025 Parcel No. 12108-77-90020
12th
Dated this day of March , 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)