Board of Equalization sustains assessor’s removal of senior exemption after residency finding

The Okanogan County Board of Equalization voted to sustain the assessor’s removal of a senior citizen exemption for parcel BOE24-136 after hearing that the petitioner no longer met the residency requirement for the exemption.

The board, convened as a quasi‑judicial panel, heard the assessor’s presentation that the property owner had been receiving mail in Electric City and that the county’s review showed the owner did not occupy the property “six months or greater in the prior year,” a measure the assessor said the county uses to determine senior exemption eligibility. Terry Flanagan, serving as vice chair and acting chair for the hearing, reminded attendees that “by state law, we’re required to assume the assessor’s valuation is correct.”

Nut graf: The decision matters because senior citizen exemptions reduce taxable value for qualifying homeowners; the assessor’s office told the board it removes exemptions when evidence shows the owner did not occupy the residence for the required period. The petitioner for BOE24‑136, identified in the hearing materials as Larry Bencher, did not attend.

At the hearing the assessor’s representative described the county’s outreach: the county sends a letter and — when mail is returned or unclear — uses additional address searches and third‑party records. The assessor representative said the county “sent out a letter, and the response back we got, we, couldn't confirm his address” and later that a search found the petitioner “receiving his mail in Electric City.” The assessor representative told the board that the county’s interpretation requires occupancy of the claimed residence for six months or more in the prior year to retain the exemption.

Board member Terry Flanagan moved to sustain the assessor’s action; the motion was seconded by board member Mike Gordon. The panel called the question and recorded the vote as unanimous in favor, and the board stated the action was sustained. The panel noted that a written decision will be mailed to the petitioner and advised that an appeal may be filed with the State Board of Tax Appeals.

The board discussed that the county reviews senior exemptions on a two‑year cycle and that removal actions follow attempts to contact the owner. Board members and assessor staff emphasized that the county attempts multiple contacts over several months before removing an exemption.

Ending: The board closed BOE24‑136 after the vote; the petitioner was not present for testimony. The board advised the petitioner of the mail decision and the right to appeal to the State Board of Tax Appeals.