HomeMy WebLinkAbout158.2026
Order of the Mason County
Board of Equalization
Property Owner:Joel & Debbi Midkiff
Parcel Number(s): 22024-77-90043
Assessment Year:2025 Petition Number: 158.2026
Date(s) of Hearing: 5/21/2026
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 $ 64,095 Land $ 64,095
Improvements$ 675,335 Improvements$ 675,335
Minerals $ Minerals $
Personal Property$ Personal Property $
Total Value $ 739,430 Total Value $ 739,430
This decision is based on our finding that:
The hearing was held on 5/21/2026.
Joel & Debbi Midkiff, Appellant, were not present at the hearing. Caleb Cowles, Appraiser, and Assessor
Patti McLean were present.
The Appellant provided four comparable sales all on the west side of Mason County and out of the market
area. The Appellant stated in the petition that, “After reviewing comparable listings and speaking with
neighbors, I believe the assessed increase does not accurately reflect current market conditions or
neighborhood trends. Properties/homes similar to ours in the area are currently listed between $580,000 and
$660,000. Properties priced above this range tend to be waterfront, or considerably more square footage.
Despite this, our home's assessed value increased by $116,000—over 20%—which appears
disproportionate. Additionally, data from reputable real estate sources indicates that the average increase in
home sale prices in Mason County from 2024 to 2025 is between 2.7% and 5.3%. This further suggests that
our assessment may not align with broader market trends. I respectfully request a review of our property’s
assessment and consideration for an adjustment based on these findings.”
The Assessor provided four comparable sales, two of which were waterfront, dissimilar to the subject
property. The two valid sales were below the assessed value of the subject property.
The Board sustains the value for the land at $64,095and improvements at $675,335 for a total of $739,430
for the subject parcel.
Page 2
Petition No. 158.2025 Parcel No. 22024-77-90043
21st
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.
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Distribution: Assessor Petitioner BOE File
REV 64 0058 (5/25/2017)
Mason County Board of Equalization
Board Clerk’s Record of Hearing
Petition No:158.2026
Taxpayer’s Name:Joel & DebbiMidkiff
Mailing Address:51 E Cook PL
City: Shelton State: WA Zip Code: 98584
Taxpayer’s Parcel No: 22024-77-90043
Hearing Was Held On: 5/21/2026
Board Members Present:
Cheryl Williams, Chairperson
Diane McLean, Member
Todd Wilmovsky, Member
Decision of Board:
Value Sustained: $739,430
Value Changed From: To:
Other:
Recorded on File No. AUDIO 158.2026 - M4A
Hearing Began at (time): 1:06 PM Ended at (time): 1:17 PM
5/21/2026
Cheryl Williams, Chairperson (or Authorized Designee) Date
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Teletype (TTY) users, please call (360) 705-6718. For tax assistance, call (360) 534-1400.
REV 60 0002(10/25/2022) MC BOE (6/2024)