Board affirms assessment for landlocked lot; owner told options to change access and value

The Board of Equalization unanimously affirmed the assessor's 2025 valuation of a rear, partially landlocked lot on May 12, after the owner argued the parcel was not truly developable and should be assessed at a lower value.

The appellant said the back parcel is effectively landlocked by the driveway routing, questioning whether a future buyer would want to drive past the owner's house and through a narrow easement to reach the lot. The assessor's representative told the board that county records show legal access was provided when the parcel was subdivided and that Community Development staff advised the assessor the parcel is developable, with only a small portion of the tract affected by stream protection and topography. The assessor said the office had already applied a 15% reduction for the lot's access through another parcel and an additional 20% reduction on the residual acreage for topography and water protection overlay where applicable.

Board members discussed remedies the owner might pursue, including combining the parcels or legally vacating or altering the easement; staff advised those are separate legal processes and not immediate fixes to change the assessment for 2025. After questioning, the board voted to affirm the assessor's value for the lot as assessed.

Action: The board voted unanimously to affirm the assessor's 2025 assessment (assessed land value cited at hearing: $148,700). The assessor's office said the owner could pursue other legal property changes outside the equalization hearing to change future valuations.