Appealing the Assessed Value of Your Property
Annual Valuation Notices
The Assessor revalues all property, both real and personal, in King County each year, notifying property owners of their new value determinations by mail on Official Property Value Notice cards. The Assessor typically begins sending out these revaluation cards in April, finishing sometime in August, depending on location and/or property type. These new valuations will be the basis for the amount of taxes due the following year. For example, valuation notices sent during 2009 are the Assessor’s market value estimates as of January 1, 2009, which are the values that will be used to calculate the amount of taxes due for the 2010 tax year.
to Appeal and Filing Deadlines
Property owners who believe the new assessed value of their property exceeds its fair market value have the opportunity to appeal each year following receipt of the Assessor’s revaluation notice by timely filing a petition to the King County Board of Equalization (BOE). DON’T MISS YOUR FILING DEADLINE! Petitions must be received by the Board on OR before July 1st of the assessment year OR within sixty (60) calendar days after the date listed on the Assessor’s value change notice – whichever date is later. Due to the timing of the Assessor’s revaluation notices, in most cases, the filing deadline will be 60 days from the mailing date listed on the notice. If submitted by mail, petitions must be postmarked by the post office no later than the filing deadline.
How to Appeal
Filing an appeal with the BOE requires the submission of two sets of the BOE’s petition form or filing online using eAppeals. To file online, visit eAppeals to learn about how property is assessed and file a real property appeal. Otherwise, download the real property petition form or personal property petition form. For real property petitions only Items Nos. 1 through 6 need to be filled out to be considered a completed petition but we recommend that all items be completed. Also, for the purposes of filing a complete appeal, as long as your petition includes sufficient information or statements to apprise the Board and the Assessor 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 you initial filing. 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.
Factual Error Corrections
If you feel a mistake has been made in valuing your property, it is recommended that you contact the Department of Assessments directly. Review your account information with the Assessor’s staff to make sure an error has not been made. It’s also 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. 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 to the Board. However, if it is close to your filing deadline, you should file an appeal with the BOE to preserve your due process rights.
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. You should expect a response from the Assessor in two to six months, depending on the volume of appeals. Based on the evidence included within your petition, the Assessor may choose to recommend an adjustment in the assessed value. If this occurs and you agree to the Assessor’s stipulated or recommended value amount, the need for a hearing will likely be eliminated. About 20% to 25% of the petitions filed each year are resolved in this manner.