HomeMy WebLinkAbout172.2026
Order of the Mason County
Board of Equalization
Property Owner:AlexandriaReynolds
Parcel Number(s): 42114-41-90041
Assessment Year: 2025 Petition Number: 172.2026
Date(s) of Hearing: 5/26/2026
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$79,290 Land $ 79,290
Improvements$5,500 Improvements$ 5,500
Minerals$ Minerals $
Personal Property$ Personal Property $
Total Value$84,790 Total Value$ 84,790
This decision is based on our finding that:
The hearing was held on 5/26/2026.
Alexandria Reynolds,Appellant, was not present at the hearing. Caleb Cowles, Appraiser, and Assessor
Patti McLean were present.
The Appellant’s petition stated, “Our neighbor has (without consent) been digging with an excavator on the
land over a shared well. I find it odd that physical damage noticeable debris of the actual ground and
infrastructure, does not make it into the (sic) evaluations of the property. Squatters we had removed also left
waste.”
The Assessor provided a trend-line analysis with five comparable sales, all of which supported the value.
The Board finds that the Appellant referenced damage to the property but did not provide sufficient
evidence—such as photographs, contractor estimates, or inspection reports—to establish the extent of the
damage or its impact on market value. Without such evidence, the Board cannot determine an alternative
value and must sustain the assessment.
The Board found no clear, cogent, or convincing evidence that the Assessor was in error.
Therefore, the Board sustains the value for the land at $79,290 and improvements at $5,500 for a total of
$84,790 for the subject parcel.
Page 2
Petition No. 172.2025 Parcel No. 42114-41-90041
26th
Dated thisday 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) usersuse the Washington Relay Service by calling 711.
Distribution: Assessor Petitioner BOE File
REV 64 0058 (5/25/2017)