HomeMy WebLinkAbout98.2026
Order of the Mason County
Board of Equalization
Property Owner:ShirleyRowan
Parcel Number(s): 32224-53-00002
Assessment Year: 2025 Petition Number: 98.2026
Date(s) of Hearing: 4/16/2026
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$18,330 Land $ 18,330
Improvements$609,500 Improvements$ 571,670
Minerals$ Minerals $
Personal Property$ Personal Property $
Total Value$627,830 Total Value$ 590,000
This decision is based on our finding that:
The hearing was held on 4/16/2026.
ShirleyRowanand Chester Hoberg,Appellants, were present at the hearing. Elizabeth Zigler, Appraiser,
and Assessor Patti McLean were present.
The Appellant stated major structural deficiencies in the foundation and the deck. Major structural
deficiencies reduce market value: these include a leaning foundation requiring structural repair, rotted front
porch requiring replacement, and sinking deck posts requiring full deck replacement. The Appellant
provided photographic evidence of the deck and foundation issues.
The Assessor provided four comparable sales at two different times and with two different groups of sales.
The most recent comparable sale was removed, and replaced with a less recent sale, skewing the original
value.
The Assessor also raised the price per square foot of gross living area by $30, which is a 37.5% increase
over the original square foot price used during the appeal period.
The Board recognizes obvious physical deterioration to the foundation and the rear deck.
Therefore, the Board sustains the value for the land at $18,330 and overrules the buildings/improvements,
setting a new value at $571,670 for a total of $590,000 for the subject parcel.
Page 2
Petition No. 98.2025 Parcel No. 32224-53-00002
16th
Dated thisday ofApril,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) usersuse the Washington Relay Service by calling 711.
Distribution: Assessor Petitioner BOE File
REV 64 0058 (5/25/2017)