HomeMy WebLinkAbout197.2026
Order of the Mason County
Board of Equalization
Property Owner:Bryan & BarbaraJabara
Parcel Number(s): 42331-50-02014
Assessment Year: 2025 Petition Number: 197.2026
Date(s) of Hearing: 5/19/2026
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$85,460 Land $ 85,460
Improvements$136,990 Improvements$ 136,990
Minerals$ Minerals $
Personal Property$ Personal Property $
Total Value$222,450 Total Value$ 222,450
This decision is based on our finding that:
The hearing was held on 5/19/2026.
Bryan & Barbara Jabara,Appellants, were not present at the hearing. Russ Milarch, Appraiser, and
Assessor Patti McLean were present.
The Appellant stated in her petition that the Assessor has never been to the westside of Lake Cushman; the
property is not accessible year-round; the property is subject to a grand lease, with a remaining term too
short for financing; and over half the property is steep grade and non-useable. She also stated there were
insufficient comparable sales over the last five years: one vacant land (2024) and two improved (2022) that
do not justify a 60% increase in the assessed value.
The Assessor stated they had inspected the subject property within the last year and all the comparable sales
used were in the same area with the same access issues as the subject property.
The Appellant referenced a lease in her petition but did not appear at the hearing to explain its terms or
provide documentation showing how the lease affects the property’s fair market value. Without testimony
or written evidence, the Board cannot determine whether the lease has any impact on the valuation. The
Board therefore relies on the records before it and sustains the assessed value.
Therefore, the Board sustains the value for the land at $85,460 and improvements at $136,990 for a total of
$222,450 for the subject parcel.
Page 2
Petition No. 197.2025 Parcel No. 42331-50-02014
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Dated this day of May,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) usersuse the Washington Relay Service by calling 711.
Distribution: Assessor Petitioner BOE File
REV 64 0058 (5/25/2017)