Board sustains assessor value for Lake Osoyoos waterfront home despite petitioner's concerns

The Okanogan County Board of Equalization heard an appeal from Diana Hartshick (BOE25-023) challenging an assessed value of $746,900 for a Lake Osoyoos waterfront home. Hartshick described a long list of problems including foundation and plumbing issues, periodic flooding at the lowest lakeside site and deferred maintenance she said would impede financing or sale. She said the structure had not been built to modern code and that buyers would have difficulty obtaining a mortgage without substantial repairs.
Assessor's staff presented three sales-comparison comparables and several bare-lot sales; they explained the assessor's office had frozen the taxpayer's assessed value at $510,100 for senior-exemption tax purposes and that the assessor's office considered frontage, lot size and sales of waterfront properties in arriving at the current assessment. The assessor said the improvement value had changed little since the appellant's prior hearing and that recent bare-lot sales supported the higher land value.
After discussion the board voted to sustain the assessor's valuation for parcel 790017003 (land $398,000; improvements $348,900; total $746,900) on the record, citing insufficient evidence to reduce the assessment. One board member recorded a dissenting vote, saying they had not received enough time to question the owner about the extent and cost of interior damage; the motion carried by majority.
The clerk told the petitioner the BOE decision will be mailed within 45 days and reminded the petitioner of the State Board of Tax Appeals as an avenue for further appeal.