HomeMy WebLinkAbout84.2026
Order of the Mason County
Board of Equalization
Property Owner: Chris & Sheri Chinn Clifford
Parcel Number(s): 32024-53-03007
Assessment Year: 2025 Petition Number: 84.2026
Date(s) of Hearing: 4/2/2026
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 $ 138,055 Land $ 138,055
Improvements $ 876,115 Improvements $ 841,465
Minerals $ Minerals $
Personal Property $ Personal Property $
Total Value $ 1,014,170 Total Value $ 984,570
This decision is based on our finding that:
The hearing was held on 4/2/2026.
Chris & Sheri Chinn Clifford, Appellant, were not present at the hearing. Caleb Cowles, Appraiser, and
Assessor Patti McLean were present.
The Appellant in fact not comparable. He also stated that
there were clear errors in the bank height and slope. He said that not all factors were taken into
consideration in assessing value.
The Assessor provided four comparable sales.
medium-bank but the comparable sales used were all low-bank properties. When asked whether medium-
bank comparable sales had been analyzed, the Assessors office did not provide a direct response and
testified instead that market difference between medium-bank and low-bank properties are nominal.
grid for the different values of front feet
between comparable sales and the subject property.
Because of these factors, the Board sets the value as the same from 2024.
Therefore, the Board sustains the value for the land at $138,055 and overrules the improvement value at
$841,465 for a total of $984,570 for the subject parcel.
Page 2
Petition No. 84.2025 Parcel No. 32024-53-03007
2nd
Dated this day of April , 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)