Jeff Smith-Morse
1958 S Mahonia Pl
Bellingham, WA 98229

October 10, 2026

Whatcom County Board of Equalization
311 Grand Ave, Suite 105
Bellingham, WA 98225

Re: Property Tax Appeal — Parcel No. 3703083943760000 / 1958 S Mahonia Pl, Bellingham, WA
Tax Year: 2026–2027 | Assessed Land Value: $360,000

Dear Board Members,

I respectfully request a review of the land value assessment applied to my property at 1958 S Mahonia Pl, Bellingham, WA (Parcel 3703083943760000) for tax year 2026–2027. The assessed land value increased from $240,000 to $360,000 — a 50 percent increase in a single year — with no corresponding sale, improvement, or market event that would justify such a change. I believe the current assessment does not reflect fair market value and ask the Board to reduce the land value to $240,000, consistent with comparable properties throughout this same neighborhood.

Basis for Appeal

1. No supporting market evidence for a 50% land value increase

The land value assigned to my 0.22-acre lot rose by $120,000 in a single assessment cycle. There were no vacant lot sales in the Wildflower Division 2 subdivision during this period, and I am not aware of any arm's-length transaction in the immediate vicinity that would support a land value of $360,000 for a parcel of this size. For context, the new value is 29 percent above this lot's 2023 peak of $279,968, and the 2025 value was $240,000.

2. A uniform increase across the subdivision, without documented market support

Every parcel in Wildflower Division 2 moved from $240,000 to $360,000, an identical 50 percent increase. Lots within the subdivision differ in ways the market recognizes, such as orientation and outlook, yet they received the same figure. A uniform jump of this size suggests a neighborhood-wide rate adjustment rather than an analysis of individual lots. I respectfully ask the Assessor to share the sales evidence and land-rate schedule behind the new value.

3. Comparable properties in nearby neighborhoods carry significantly lower land values

Multiple properties within a short distance of my home — in the South Hills, Edgefield, and Governor Place neighborhoods — sit on lots of similar or larger size and are assessed at $240,000 for land. The per-acre land value for my 0.22-acre lot at $360,000 is approximately $1,636,000 per acre. I recognize that smaller lots carry a higher per-acre rate, so the closest comparisons are the South Hills and Edgefield lots, which are within about 0.07 acres of mine in size and are assessed at $240,000. For reference:

• South Hills Pl/Dr lots (0.27–0.29 acres): $240,000 land value — approximately $857,000–$889,000 per acre
• Edgefield Dr lots (0.25–0.26 acres): $240,000 land value — approximately $923,000–$960,000 per acre
• Governor Place lots (0.28–0.76 acres): $240,000–$288,000 land value — approximately $379,000–$857,000 per acre
• Governor Road lots (1.06–1.17 acres): $253,000–$260,000 land value — approximately $222,000–$239,000 per acre

The per-acre land rate applied to my property is roughly 70–340 percent higher than what comparable nearby properties carry. I would welcome the Assessor's explanation of the factors that account for this difference.

Relief Requested

I ask that the Board reduce the assessed land value for Parcel 3703083943760000 from $360,000 to $240,000 for tax year 2026–2027, consistent with comparable properties in the surrounding neighborhoods and with my property's own land value in the prior assessment year.

If the Assessor holds sales or analysis supporting $360,000 for lots of this size in Wildflower Division 2, I would appreciate the opportunity to review it before the hearing.

I am happy to provide additional documentation or appear in person at the Board's convenience. Thank you for your consideration.

Respectfully submitted,

Jeff Smith-Morse
1958 S Mahonia Pl
Bellingham, WA 98229

Attachments: Comparable property data summary; Whatcom County Assessor records for referenced parcels