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Board of Equalization

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1. What is the correlation between the County Assessor, County Treasurer, and the County Board of Equalization?

- The County Assessor establishes the assessed valuation on your property.

- The County Treasurer calculates and collects taxes on your property based upon its assessed value.

- The County Board of Equalization is a completely independent entity that handles the "appeal process and hearing" if your issues of your assessment valuation are not resolved between you and the Assessor.

2. What is the basic order of processes, procedures, and time frame of appeal?

The following is a general list of steps in the appeal process in chronological order:

- Petition entered into database with assignment of petition number

- Petition made available to Assessor for review and response

- Hearing agenda/scheduling for hearing

- Board hearing session conducted

- Board ruling

- Summary composition of each case/ruling

- Board order administered

For a more detailed outline of these steps, visit the
General Outline of Appeal Process page.

3. How can I appeal the assessed value of my property?

The only way to appeal an assessor's valuation of your property is by timely filing a complete appeal petition with the County Board of Equalization. There is no fee charged for filing an appeal. The appeal petition form must be used. A letter or phone call is not acceptable as a substitute for the petition form.

4. Who may file an appeal?

A property owner or "taxpayer" may appeal. "Taxpayer" means the person or entity whose name and address appears on the assessment rolls, or their duly authorized agent. The appeal is filed with the Board of Equalization of the county in which the property is located.

5. Where can I get an appeal form?

Appeal petition forms are available at the Board of Equalization office, or you may download them from the Forms Page.

6. What is the deadline for filing?

July 1st of the assessment year or within 30 days of when the "Change of Value Notice" was mailed by the Assessor's Office, whichever date is later. If you mail your petition, it must be postmarked by midnight of the deadline. You may hand deliver the petition to the Board of Equalization and have it date stamped.

If you are appealing other assessor determinations, for example, denial of an application for current use or the removal of classification from property by the assessor, you also have 30 days from the date of the mailing of notification.

7. When should I contact the Assessor's Office?

Contact the Assessor's Office to review your valuation any time you have a question regarding your property value. Property owners can often settle disagreements at this level without continuing the appeal process. However, you still need to preserve your appeal rights by timely filing your petition with the Board of Equalization.

8. When do I receive a "Change of Value Notice" or "Value Notice"?

If you did not receive a notice of change of value due to the occurrence of all of the following:

- The taxpayer was absent from his or her home or from the address where the assessment notice or value change notice is normally received by the taxpayer. If the notice is normally mailed by the Assessor or a mortgage or other agent of the taxpayer, the taxpayer must show the mortgage or other agent was required, pursuant to written instructions from the taxpayer, to promptly transmit the notice and failed to do so; and

- The taxpayer was absent (as described above) for more than fifteen days prior to the filing deadline; and

- The filing deadline is after July 1 of the assessment year.

Contact the Board of Equalization for possible waiver for good cause.

Also, keep in mind that the Assessor is obligated to send the notice to the "owner" whose name and address appears on the assessment rolls. Often, the "owner" and "taxpayer" can also be two different parties. It is therefore your responsibility to notify the assessor of any incorrect information or address changes. It is additionally your responsibility to request that the Assessor or the mortgage or the lending company send copies of the notices to you.

9. How does the Assessor value my property?

State law requires the assessor to value all taxable property at 100% of its true and fair market value in money, according to the highest and best use of the property. Market value is the amount of money that a willing and unobligated buyer is willing to pay a willing and unobligated seller.

The assessor values real property using one or more acceptable appraisal methods: the market or sales comparison method, the cost approach, an income capitalization approach for income-producing property, or any combination of the three approaches.

10. What information must I provide for a completed petition?

Your properly completed petition must include specific reasons why you believe that the assessor's valuation is not correct. The amount of tax, the assessed value of other properties, the percentage of assessment increase, personal hardship, and other matters unrelated to the market value cannot, by law, be considered by the Board.

Include the parcel number of the property you are appealing, the assessor's determination of value, your estimate of value, comparable sales or other supporting evidence that you wish to attach. Be sure to indicate if you intend to submit additional evidence prior to the hearing. You must provide additional information at least seven business days prior to the hearing. See "Preparing an Appeal" section, linked below, for more assistance.
A properly completed petition WAC 458-14-056(5) includes:

- Answers to all relevant questions.

- Sufficient information or statements to inform the Board and the assessor of the reasons for the appeal. The amount of tax, the assessed value of other properties, the percentage of assessment increase, personal hardship, and other matters unrelated to the "market value" cannot, by law, be considered by the Board.

- All the documentary evidence which the taxpayer intends to present at the hearing need not accompany the petition to be deemed complete if otherwise fully and properly completed to preserve taxpayer's right of appeal.

- Be sure to indicate if you intend to submit additional evidence prior to the hearing. You must provide additional information at least seven business days prior to the scheduled hearing.

Preparing an Appeal

11. Am I encouraged to exchange valuation information and supporting evidence at a reasonable time prior to hearing?

Yes. This allows parties to possibly resolve their dispute at this level whereas a hearing before the independent Board of Equalization would not be necessary.

12. How is the resolve processed?

By either of two ways:

- Stipulation of Value

- Withdrawal

Forms are normally processed through the Assessor's Office requiring appropriate signatures and forwarded to the Board of Equalization for proper finalization and closure.

13. When will I have a hearing?

If resolve between you and the Assessor's Office does not occur, the Director of the Board will notify you of the location, date, and time that your hearing is scheduled. Law currently requires that notification be made 15 business days prior to the scheduled hearing.

14. What can I expect at the hearing?

You and the assessor will each have the opportunity to give oral testimony in support of your opinions of value and written evidence before our independent Board of Equalization.

Keep in mind that the assessor is, by law, presumed to be correct. The burden of proof is on you to show that the assessed value is not correct by presenting clear, cogent, and convincing evidence to support your estimate of market value.

15. How soon will I receive a decision from the board?

You will usually receive a written decision from the Board of Equalization within two weeks of the hearing.

16. What if I am not satisfied with the Board of Equalization's decision?

You may appeal the County Board's decision to the State Board of Tax Appeals. Your appeal must be filed with the State Board of Tax Appeals within 30 calendar days of the mailing of the County Board decision. You may also pay your taxes under protest and petition the Supreme Court for a refund by filing a lawsuit under chapter 84.68 RCW.

Forms are available at the Board of Equalization's office, or you may download them from the Forms Page.

17. If I do not file my appeal in a timely fashion, can the Board be reconvened to consider my petition?

There are only limited reasons for the Board to reconvene to consider assessments when an appeal was not filed by the deadline. One reason is if a new purchaser bought a property after July 1st and before December 31 of the assessment year and the sale price was less than 90 percent of the assessed value. Another would be if the taxing official has been fraudulent in performing their duties.

18. Should I wait until after my hearing to pay my property taxes?

Pay your property taxes when due. After your hearing and the decision by the Board of Equalization, the County Treasurer will notify you of any adjustment to your taxes.

19. What if I need additional information?

Additional information may be obtained in the tax statute (Chapters 84.08 and 84.48 of the Revised Code of Washington) and in the Department of Revenue's administrative rules (Chapter 458-14 Washington Administration Code)

To assist you, the following publications are available from your County Assessor's Office and Department of Revenue:

- A Homeowner's Guide to Property Taxes

- Facts on Washington's Tax Structure: Property Tax

- Facts on Personal Property Tax

- Property Tax Exemptions for Nonprofit Organizations

- Tax Relief for Senior Citizens and Disabled Person

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