Preparing an Appeal
File an original completed petition form with the Board. Submit separate petitions for each parcel. You must provide the following information for your petition to be considered complete:
- The Assessor’s parcel number for your property;
- Your name, address, and contact information;
- Name of owner's/taxpayer's representative, if applicable (please include power of attorney);
- The values (land, improvements/buildings and total) as listed by the Assessor;
- Your opinion of the values, including a breakdown of the land, the improvements/buildings, and the total value;
- Specific reasons explaining why you believe the Assessor’s value does not reflect the true and fair market value of your property. You know your property best, so include adequate statements pertaining only to issues affecting the market value of your property. You may also provide evidence or information (i.e., photos, appraisals, cost-to-cure bids) as to the reasons why you believe the Assessor’s determination is incorrect. By law, the Board of Equalization CANNOT consider 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.
- Sign and date the petition; and
- Attach a copy of the Assessor’s Property Value Notice (if filing after July 1).
The issue before the Board is the market value of your property. State law requires the Assessor to value all taxable property at 100 percent of its true and fair market value. The Board has no authority to consider assessed value comparisons of other properties to determine market value.
Although you are not required to submit additional information for your petition to be considered complete, you are strongly encouraged to provide as much evidence as possible to support your estimate of value. By statute, the Assessor’s valuation is presumed to be correct and you must show by clear, cogent and convincing evidence that the Assessor’s valuation is incorrect.
Examples of acceptable evidence:
- Comparable sales and/or sales of the subject property. The best comparable sales are properties located in your neighborhood, with similar land and improvement features, which sold closest to the valuation date at issue. Comparable properties do not have to exactly match your property. Look for sales that are most similar, note their differences, and identify superior and inferior property features.
- contractor estimates of costs to repair building or land defects;
- letters or documents from government agencies and/or experts regarding development limitations;
- deeds describing easements that impact value;
- independent appraisals;
- photographs of features or conditions that you believe diminish your property’s market value;
- maps showing proximity to high traffic areas, access limitations, hazards such as steep slopes, high groundwater and flooding, etc.
You may provide this information at any time up to 21 business days before your scheduled hearing. However, the Board recommends that you submit your supporting evidence sooner than later, since your evidence may convince the Assessor to consider recommending an adjustment to your property’s assessed valuation. Please remember to provide one copy of all documentary evidence to the Board of Equalization and a second copy to the Assessor’s Office so that it is postmarked or received at least 21 business days prior to your scheduled hearing date.
For more information, consult Appealing Your Property Assessment to the County Board of Equalization https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/AppealProp.pdf
Petitioners should NOT include evidence that contains sensitive information such as social security numbers, employer identification numbers, and bank routing numbers on the petitions or supplemental information.