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How to appeal your valuation

Get details on when and how to file an appeal petition. Find out what you can expect at your hearing.
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File your appeal petition

By mail

Download and send the necessary appeal forms.

Online

Use eAppeals to file quickly and easily.

Before you file

Review your property characteristics on eReal Property. If you discover errors, contact the assessor’s office. You may not need to file an appeal if the error results in a value change you agree with.

When to file

It must be postmarked or filed online by July 1 of each year or no later than 60 days after you receive your property value notice. Wait until you get your valuation notice to file. The BOE doesn't accept appeals by email.

Want to see your appeal filing date? Visit eAppeals and enter your property address or parcel number.

The BOE will send you acknowledgment letter after you've filed your petition. They'll also forward it to the assessor’s office for review.

What to include

  • The assessor’s parcel number
  • Your name, address, signature, and date
  • Your representative, if applicable (including power of attorney)
  • A description of your property, including size, zoning, and general building information
  • The value as listed by the assessor
  • Your opinion of the value
  • Reasons and evidence why you believe the assessor’s value doesn't show the true and fair market value of your property

Attach a copy of the assessor’s revaluation change notice or other determination

The BOE will not consider incomplete petitions. They will only review matters related to market value

What happens after you file

  1. The BOE staff processes your petition.
  2. They send you an acknowledgment letter.
  3. They forward your petition to the assessor’s office for review.

Types of evidence you can include

  • Sales of comparable properties in your area
  • Proof of easements or other restrictions on our property
  • Proof of development limitations on your property
  • Proof that environmentally-sensitive areas exist on your property
  • Professional cost estimates to fix any maintenance issues

Include all evidence with your appeal. With a prompt submission, you could get a reduction offer without attending a hearing.

Understanding comparable sales

Sales of your property and comparable properties indicate market value. Comparable properties don't have to match yours exactly. Look for sales similar to yours. Note the differences and superior and inferior features. You can determine whether your property would sell for more or less than the price paid for other sales.

The Property Tax Advisor's Office can help you find comparable sales. Email them or call 206-477-1060.

Evidence submission deadline

Evidence from both you and the assessor is due 21 business days before the hearing. If either party misses the deadline, the BOE could:

  • Consider the new evidence and proceed with the hearing if neither party objects.

If there's an objection, the board could:

  • Refuse to consider the new evidence.
  • Postpone the hearing to give both parties time to review the evidence.
  • Refuse to consider evidence submitted after the deadline.
  • Proceed with the hearing and let both parties submit new evidence after the hearing ends.

When to expect your hearing

The BOE schedules hearings based on the number of appeals and the timing of your petition filing. They'll notify you of your hearing date about 45 days in advance. You can also request an expedited hearing by contacting the BOE.

Need to reschedule your hearing? Notify the BOE within 7 business days of your scheduling notice mailing date.

What happens at the hearing

You and the assessor's representative will give oral testimony. You'll review submitted arguments and evidence. Each party gets to question and refute the other party's arguments and evidence. The BOE allows 40 minutes for each appeal.

About 25% of appeals result in a reduced assessment. Providing the proper evidence is essential.

Getting a decision

The BOE usually makes decisions within 45 days of hearings. If you don't receive a decision in that time, email a request to the board.

If you're not satisfied with the decision

You or the assessor may appeal to the Washington Board of Tax Appeals. You must file your appeal within 30 days of the decision's mailing date. You'll need to prove that the assessor erred in your appraisal.

Find appeal forms online or by calling 360-753-5446.

If the board decreases your property's value

The assessor’s records will be adjusted. The treasurer’s office will either:

  • Send a revised tax statement if the decision occurs before April 30 or October 31 of the tax year.
  • Issue a refund if you've already paid your full year’s taxes.

Taxes are due before you get a hearing or decision? Pay them by the deadline to avoid interest and penalties.

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