The Okanogan County Board of Equalization on Wednesday sustained the assessor’s valuation for a small parcel appealed by Hummingbird Land Cleanup LLC, finding the appellant did not provide “clear, cogent and convincing” evidence that the assessor’s adjustments were incorrect.

Appellant Laura Sorensen (identified in hearing materials as the petitioner) told the board she had installed a power pole on a roughly one‑acre parcel in February 2022 because she planned to put a tiny house or RV on the site in the future. She said the structure on the parcel is a dilapidated shed and that the only real improvement is the recently installed power service. “I do believe it is an increase in value to the property because there’s power on it, but I don’t think the increase warrants $2,000,” Sorensen said, suggesting an increase of $1,000 would be more reasonable.

Assessor staff explained that, as part of the county’s ongoing reevaluation schedule, the county has standardized modest increases for parcels that now have power, water or septic service. The assessor noted a phased implementation of higher valuations across the county during recent revaluation rounds and said the standard increment applied in the parcel’s reval area is $2,000 for power where service exists.

After hearing from appellant and assessor, the board voted to sustain the assessor’s valuation, noting the adjustment was part of a standardized county revaluation practice and that the appellant had not provided financial or documentary evidence showing the assessor’s increase was incorrect. The board clerk told the appellant she would receive written notice of the decision within 45 days and that additional appeals may be brought to the State Board of Tax Appeals.

The board’s ruling affects taxes payable in the current assessment cycle for parcel 0450180201, and the assessor said the $2,000 valuation for power represented a county‑wide, phased change that had already been applied in recent reval areas.