HomeMy WebLinkAbout134.2026
Order of the Mason County
Board of Equalization
Property Owner:DavidKorner
Parcel Number(s): 31902-24-00040
Assessment Year: 2025 Petition Number: 134.2026
Date(s) of Hearing: 4/21/2026
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$112,115 Land $ 112,115
Improvements$335,405 Improvements$ 335,405
Minerals$ Minerals $
Personal Property$ Personal Property $
Total Value$447,520 Total Value$ 447,520
This decision is based on our finding that:
The hearing was held on 4/21/2026.
David Korner, Appellant, was present at the hearing. Russ Milarch, Appraiser, and Assessor Patti McLean
were present.
The Appellant stated at the onset that he was not disputing the amount of the assessment. His presentation
was in objection to the state’s right to assess and tax his property.
The Assessor provided four comparable sales, all of which supported the value of the subject property.
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 $112,115 and improvements at $335,405 for a total of
$447,520 for the subject parcel.
Page 2
Petition No. 134.2025 Parcel No. 31902-24-00040
21st
Dated this day of April,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 areavailable 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)