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Factual Error Corrections – When an Appeal May Not Be Required

If you feel a mistake has been made in valuing your property, it is recommended that you contact the Department of Assessments directly before filing an appeal at (206) 296-7300 or You can review your property parcel/account information online using eReal Property at Assessor-Online Services or with the Assessor’s staff to make sure an error has not been made.

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It is a good idea to review the characteristics the Assessor lists for your property to make sure important features such as the property’s parcel size, area of the improvements (residence), views, etc., are accurate. If your objection to the assessed value is that you are being valued high relative to assessments of other properties, please contact the Assessor's office, inequities among neighboring or similar properties cannot be changed by filing an appeal. This inequity may be due to errors in assessment records. If errors are discovered, the Assessor may be able to correct the data and the assessment without an appeal. However, if it is close to your filing deadline, you should file an appeal with the King County Board of Appeals and Equalization (BOE) to preserve your due process rights. The BOE is an independent agency of King County and not affiliated with the Assessor so the BOE staff will not be able to answer questions about factual errors nor help correct the assessment records.

When to File an Appeal - Within 60 Days of the Mailing Date of your Official Property Value Notice

The Department of Assessments will be mailing Official Property Value Notice1 cards for the 2016 assessment year between May and November 2016.  Your 2016 assessment value will determine the amount of taxes you pay in 2017 (the first half of your taxes will be due in April, and the second half in October). Taxpayers who believe the assessed value of their property exceeds its fair market value may file a petition form (or file online using eAppeals) during the 60 calendar day period following the mailing date printed on their property’s 2016 value notice.  

Petitions must either be postmarked, hand delivered to the BOE’s office, or filed online by the latter of July 1st of the assessment year2 OR within sixty 60 calendar from the mailing date printed on the value notice (or other notice of determination) {WAC 458-14-056(2) and WAC 458-14-056(4)}.  Please note the BOE does not accept petitions via fax or email. 

To lookup the appeal filing due date for the 2016 assessment value of a specific property, go to:, and enter in your property address or parcel.  Once you have selected your property, your appeal due date will be shown.  If the year for the due date displayed still shows 2015, then your 2016 assessment value change notice has not yet been mailed by the Department of Assessments.  Please wait to file appeal your 2016 assessment appeal until after you receive your 2016 valuation notice.

Click here to see an example of an Official Property Value Notice card

Assessment year is the year before the tax is due (ex. 2016 assessment determines taxes payable in 2017, thus the 2016 assessment year corresponds to the 2017 tax year).  

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Once the 60-day filing period has lapsed, the BOE can only accept late filings under conditions specified by law {WAC 458-14-056; 458-14-127}.  For further information on these limited conditions, please review our "Valid Reasons for Granting a Waiver" page and the “Request to Reconvene” form at the bottom of the “Print appeals forms” section on the right side of this page. All late filings for the current assessment year are due by April 30th of the tax year (i.e. a late appeal filing for the 2016 assessment year must be postmarked by April 30, 2017).

As an alternative to pursuing an appeal with the King County Board of Equalization you can pay your taxes under protest and then file an action in superior or federal court.  If you pursue this option, it is recommended you consult with an attorney before proceeding.  Additional information on how to pay your property taxes under protest can be found here:

How to Appeal

There are two options to file an appeal with the BOE:

  1. File online using eAppeals:
    To file online visit eAppeals to learn about how property is assessed and file a real property appeal if you decide it is necessary.  (Click here to review the online appeal process.)  eAppeals can only be used to appeal real property assessments.  


  2. Mail or hand deliver two sets of the BOE’s petition form, any attachments, and/ or supporting evidence to the following address:

    King County Board of Equalization
    500 Fourth Avenue, Room 510
    Seattle, WA 98104-2306

    For real property appeals, use the real property petition form and for  personal property appeals, use the personal property petition form.  For other types of appeals see the “Print appeals forms” section on the right side of this page.  All documents must be filed in duplicate. 

Petitions either must be postmarked, hand delivered to the BOE’s office, or filed online by the latter of July 1st of the assessment year2 OR within sixty 60 calendar from the mailing date printed on the value notice (or other notice of determination).

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For the purposes of filing a complete appeal, as long as your petition includes sufficient information or statements to apprise the Board of the reasons why you believe the Assessor’s determination is incorrect, it is not necessary to include all the documentary evidence you intend to submit within your initial filing. The BOE is independent from the Assessor, so don’t assume the Board knows anything about how your property is described or valued by the Assessor. You must prove that the Assessor’s determination is incorrect and prove what is correct for the Board to rule in your favor.  SUBMITTING YOUR PETITION TIMELY IS KEY. While it is recommended that you provide the evidence you will use to support your appeal as early as possible, additional evidence may be submitted up to seven (7) BUSINESS days before your future hearing, which is typically several months after you file the appeal. There is no charge for filing an appeal.

What Happens Next - Assessor’s Response to Your 

When you submit your petition to the BOE, the staff processes your petition, sends you an acknowledgement letter, and forwards the copy of your petition to the Assessor’s Office for their review and response.

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You should expect a response from the Assessor to be postmarked (or uploaded to your eAppeals account) no later than 14 business days prior to your scheduled hearing. Based on the evidence included within your petition, the Assessor will generally make one of the three following recommendations to the Board:


  1. Recommend a reduction and provide a stipulation agreement to the taxpayer – If the Assessor makes the determination that a reduction to your assessment is warranted, a stipulation agreement may be sent to you.  If you agree with the proposed reduced value, send a signed copy of the stipulation agreement back to the Assessor prior your scheduled hearing.  Once the Assessor receives the signed stipulation agreement, the Department of Assessments will process your value change, your appeal filed with the BOE will be withdrawn, and you will not need to attend a hearing.  Stipulations must be executed prior to the start of a hearing with the Board.  If you do not agree with the Assessor, then it is advised you proceed with a hearing at the BOE.


  2. Recommend a reduction without a stipulation agreement – If the Assessor’s response indicates a reduction is recommended, but no stipulation agreement is provided for you to sign, you can email our Board at (or mail a letter to the BOE) and request that the Board accept the recommended value.  If you do not agree with the value, then it is advised you proceed with a hearing.  In cases where the Assessor and the petitioner agree, a hearing will not be necessary unless the Board, after reviewing the recommended value, needs further information to support the recommended adjustment.  If the Board accepts the value agreed upon by the petitioner and the Assessor, you will receive an Order of the Board confirming the recommended value adjustment. 


  3. Recommend the assessed value is sustained - If after reviewing the evidence included with your petition the Assessor decides the assessed value is reasonable and supported by market evidence, the Assessor will recommend the Board sustain the value.  If you agree with the Assessor, you can email (or mail a letter to the BOE office) and request that your appeal be withdrawn.  Requests for withdrawals must be received no later than two business days prior to the scheduled hearing.  The petitioner may withdraw up to the time of the hearing at the discretion of the Board.  If you do not agree with the Assessor, then it is advised you proceed with a hearing at the BOE. 

If you have any questions regarding the Assessor’s response, please contact the Department of Assessment’s Appeals Section at (206)296-5150.

What Happens Next - Additional Information on the Appeal Process

For additional information review the Preparing Your Appeal and FAQ links located in the navigation bar to the left.


Print appeals forms

Real Property Petition form (pdf)
Real property includes single-family residences, vacant land, commercial real estate, etc.

Personal Property Petition form (pdf)
Personal property includes business equipment, commercial equipment, mobile homes, and floating homes.

Current Use Petition form (pdf, 34 KB)
For appealing (1) denial of an application from the Assessor, (2) removal from the Current Use or Forest Land programs, and/or (3) the Current Use valuation.  Use Real Property Petition Form to appeal appraised or market value.

Exemption Petition form (pdf, 27 KB)
For appealing the Assessor’s Exemption, Deferral, or Destroyed Property Determination, including Senior Citizen Exemption determination to deny the exemption.

Hearing Participation form (pdf, 174 KB)
For withdrawing your appeal, requesting a one-time hearing reschedule, requesting an alternative hearing format, or requesting any special accommodations.

The following forms may be used when an appeal has not been filed timely:
Request to Reconvene (pdf, 24 KB)
New Purchaser (pdf, 13 KB)
Affidavit of No Notice (pdf, 13 KB)
Assessor Unaware (pdf, 12 KB)
Waiver of Filing Deadline (pdf, 11 KB)
Valid Reasons for Granting a Waiver