HomeMy WebLinkAbout124.2026
Order of the Mason County
Board of Equalization
Property Owner:John & Marietta O’Sullivan
Parcel Number(s): 42318-50-00050
Assessment Year:2025 Petition Number: 124.2026
Date(s) of Hearing: 4/9/2026
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 $ 85,430 Land $ 84,085
Improvements$ 369,200 Improvements$ 369,200
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 454,630Total Value $ 453,285
This decision is based on our finding that:
The hearing was held on 4/9/2026.
John O’Sullivan, Appellant, was present at the hearing. Elizabeth Zigler, Appraiser, and Assessor Patti
McLean were present.
The Appellant stated: “The 2025 Assessed Value noted that this parcel was a view property. In fact, what
was formerly a view property has changed and the view has become obstructed. Lake Cushman
Maintenance Company and the HOA allowed construction which now obscures the former view as well as
not requiring adjacent property and the green belt to remove and maintain a clear view. We no longer
consider this a view parcel.
In recent discussions with the Staff at the Assessor’s Office, I was informed that their workload did not
allow for a full discussion and I was advised to file an appeal. I reserve the right to submit additional
documentation and photograph in support of my appeal. Likewise, I am willing to withdraw my appeal
should continue discussions fully and fairly explain the Assessor’s valuation decision.”
H
e also discussed the difficulty accessing the amenities in the area because of the recent fire and restrictions
by one of the landowners.
The Assessor agreed to the view property being obstructed and changed the size listed and the type of view
property, which resulted in a reduced adjustment.
Therefore, the Board overrules the value for the land at $84,085 and sustains the improvements at $369,200
for a total of $453,285 for the subject parcel.
Page 2
Petition No. 124.2025 Parcel No. 42318-50-00050
9th
Dated this day ofApril , 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)