HomeMy WebLinkAbout203.2026
Order of the Mason County
Board of Equalization
Property Owner:AlecPennington
Parcel Number(s): 42216-50-00074
Assessment Year: 2025 Petition Number: 203.2026
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$65,035 Land $ 65,035
Improvements$512,105 Improvements$ 469,5
Minerals$ Minerals $
Personal Property$ Personal Property $
Total Value$577,140Total Value$ 535,000
This decision is based on our finding that:
The hearing was held on 5/19/2026.
Alec Pennington, Appellant, was present at the hearing. Patti McLean, Assessor was also present.
The Appellant complained that the Assessor did not follow the RCW or the intent behind the RCWs relating
to county appraisals. He further questioned the accuracy of the figures provided by the Assessor’s office
and statedthat herequested, but did not receive,the methodology used including information used to
determine the site value.
The Assessor did not consider or analyze the Appellant’s comparable sales offered in response to the
original assessment. The Assessor proved three separate valuations and two separate sets of comparable
sales in response to ongoing discussions with the Appellant.
The Board finds that the Appellant submitted credible and persuasive market evidence including well-
matched comparable sales showing that the Assessor’s indicated value exceeds what the market would pay
for the subject property. The Board therefore determines that the assessed value should be reduced to reflect
true and fair market value.
Therefore, the Board sustains the value for the land at $65,035 and overrules and sets the new value for the
improvements at $469,965 for a total of $535,000 for the subject parcel.
Page 2
Petition No. 203.2025 Parcel No. 42216-50-00074
19th
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)