How to Appeal the Assessed Value of Your Property
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 Assessor.Info@KingCounty.gov. 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.
When to File an Appeal - Annual Valuation Notices
By law appeals may be filed by July 1 of each year but no later than 60 days after the mailing date listed on the Assessor’s Official Property Value Notice. However, it is best to file after the Assessor completes the annual revaluation of property and taxpayers receive the Official Property Value Notice post cards to avoid confusion about what value you are appealing. If you use eAppeals to file, you cannot file before May 1. If the eAppeals system lists a filing deadline in the current year, the current assessment year values have been updated.
Both real and personal property are revalued annually and new value determinations are mailed to taxpayers on Official Property Value Notice cards. The Department of Assessments typically begins sending out these revaluation cards in May, finishing the bulk mailings sometime in October. These new valuations will be the basis for the amount of taxes due the following year. For example, valuation notices sent during 2015 are the Assessor’s market value estimates as of January 1, 2015, which are the values that will be used to calculate the amount of taxes due for the 2016 tax year.
Filing Deadline - Within 60 Days of Mailing Date the Official Property Value Notice
Taxpayers who believe the assessed value of their property exceeds its fair market value have the opportunity to appeal each year following receipt of the revaluation notice by filing a petition to the King County Board of Appeals/Equalization (BOE), an independent King County agency, within 60 days of the mailing date printed on the Official Property Value Notice post card. DON’T MISS THE FILING DEADLINE!
How to Appeal
Filing an appeal with the BOE requires the submission of two sets of the BOE’s petition form (and any attachments) or filing online using eAppeals for filing a real property petition. 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.) Otherwise, download the real property petition form or personal property petition form.
What Happens Next - Assessor’s Response to Your Appeal
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.
Print appeals forms
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.
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