HomeMy WebLinkAbout146.2026
Order of the Mason County
Board of Equalization
Property Owner:Luis Flores
Parcel Number(s): 12216-75-90044
Assessment Year:2025 Petition Number: 146.2026
Date(s) of Hearing: 5/14/2026
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 $ 183,500 Land $ 183,500
Improvements$ 1,016,830 Improvements$ 1,016,830
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 1,200,330 Total Value $ 1,200,330
This decision is based on our finding that:
The hearing was held on 5/14/2026.
Luis Flores, Appellant, was present at the hearing. Caleb Cowles, Appraiser, and Assessor Patti McLean
were present.
The Appellant spoke at length about homes in his neighborhood, including his house, have been for
sale and not selling at the assessed value.
Potential buyers also objected to the
road noise and the dangerous nature of access to his house.
had decremented the land value by 30% in recognition of the mudflats, without showing the
The Assessor
adjustment on the subject property’s comparable sales analysis grid. The acreage shown on the grid was
incorrect as well; it did not include the additional land across the highway.
The Board acknowledges the Appellant’s testimony about potential buyers’ concerns regarding the
proximity of high-voltage transmission lines. However, the Appellant did not provide market-based
evidence, such as comparable sales, an appraisal, or other documentation demonstrating that the presence of
transmission lines results in a measurable reduction in the subject property’s fair market value. Without
supporting evidence, the Board cannot conclude that the Assessor’s valuation is incorrect.
Therefore, the Board sustains the value for the land at $183,500 and improvements at $1,016,830 for a total
of $1,200,330 for the subject parcel.
Page 2
Petition No. 146.2025 Parcel No. 12216-75-90044
14th
Dated this day ofMay , 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)