HomeMy WebLinkAbout138.2026
Order of the Mason County
Board of Equalization
Property Owner:Nancy Niero
Parcel Number(s): 30-05165
Assessment Year:2025 Petition Number: 138.2026
Date(s) of Hearing: 4/14/2026
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 $ Land $
Improvements$ 158,800 Improvements$ 158,800
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 158,800Total Value $ 158,800
This decision is based on our finding that:
The hearing was held on 4/14/2026.
NancyNiero, Appellant, was present at the hearing. Gabe Anderson, Appraiser, and Appraiser Analyst,
Thomas Gibbons were present.
The Appellant questioned her taxes compared to her neighbor’s tax bill and asked how assessments are
processed in Christmas Village. No comparable sales were provided.
The Assessor’s Office provided four comparable sales, allof whichhadsimilarsales dates andages.
The Board found no clear, cogent, or convincing evidence that the Assessor was in error.
Therefore, the Board sustains the value for the improvements at $158,800 for a total of $158,800 for the
subject parcel.
Page 2
Petition No. 138.2025 Parcel No. 30-05165
14th
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)