HomeMy WebLinkAbout92.2026
Order of the Mason County
Board of Equalization
Property Owner:Darin & AngelaRussell
Parcel Number(s): 32029-44-50010
Assessment Year:2025 Petition Number: 92.2026
Date(s) of Hearing: 3/24/2026
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 $ 130,350 Land $ 130,350
Improvements$ 2,500 Improvements$ 2,500
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 132,850 Total Value $ 132,850
This decision is based on our finding that:
The hearing was held on 3/24/2026.
Darin & Angela Russell, Appellants, were present at the hearing. Russ Milarch, Appraiser, was present.
The Appellants stated that the shipping container is not a taxable land value as it is not anchored to the
property. They stated that it was an old shipping container that was purchased for $1,000. He also stated he
did not own the well and it was a community water system. The Appellants did not receive the Assessor’s
in-house correction that removed the shipping container from the assessment; therefore, they were unaware
of their new assessment value. When they became aware of the new assessment value they agreed to it.
The Assessor’s representative explained that the value of the new assessment did not include the shipping
container.
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 $130,350 and improvements at $2,500 for a total of
$132,850 for the subject parcel.
Page 2
Petition No. 92.2025 Parcel No. 32029-44-50010
24th
Dated this day ofMarch , 2026
Cheryl Williams, Chairperson’s SignatureClerk’s Signature
NOTICE
This order can be appealedto 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)