HomeMy WebLinkAbout176.2026
Order of the Mason County
Board of Equalization
Property Owner:Lawerence & JaneWike
Parcel Number(s): 22212-54-03033
Assessment Year: 2025 Petition Number: 176.2026
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$10,135 Land $ 10,135
Improvements$ Improvements$
Minerals$ Minerals $
Personal Property$ Personal Property $
Total Value$10,135 Total Value$ 10,135
This decision is based on our finding that:
The hearing was held on 5/26/2026.
Lawerence Wike, Appellant, was present at the hearing. Caleb Cowles, Appraiser, and Assessor Patti
McLean were present.
The Appellant testified that the four inherited lots in Lakewood Plat “E” were overvalued because they have
no physical access, no roads, and no available utilities such as water, sewer, or electricity. The Appellant
states the lots had little to no market value and provided evidence that land companies and a local real estate
agent declined interest in the property due to these issues. The Appellant also disputed the Assessor’s
valuation methodology, arguing the applied discounts for lack of access and utilities were arbitrary and
unsupported by comparable sales. The Appellant sold the property and is requesting a reduction in assessed
value and a refund of taxes paid.
The Assessor provided fifteen comparable sales, all of which support the value of the subject property.
The Board finds that the Appellant did not submit market-based evidence, such as sales of similarly
landlocked parcels, demonstrating that the Assessor’s valuation is erroneous. The absence of access may
influence market value but does not exempt a parcel from assessment or taxation.
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 $10,135 for a total of $10,135 for the subject parcel.
Page 2
Petition No. 176.2025 Parcel No. 22212-54-03033
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)