Frequently Asked Questions

• If you are appealing multiple parcels, you must submit separate petitions for each parcel.

• eAppeals: Steps in the Online Process

• Yes, download and complete the appropriate form below.
  • Real Property Petition (pdf 65 KB)
  • Personal Property Petition (pdf 100 KB)

• For assistance with residential (1-3 dwelling units) appeals and finding comparable sales, contact the Property Tax Advisors
  • call: 206-477-1060
  • office hours: 8:30 – 4:30; Monday to Friday
  • web: Property Tax Advisor
  • email: taxadvisor@kingcounty.gov
    • on the subject line, please enter: eAppeals Help & your parcel number
    • e.g. eAppeals Help & Parcel # 1234560000
• For questions about the appeal process, contact the Board of Equalization
  • call: 206-477-3400
  • office hours: 8:30 – 4:30; Monday to Friday
  • web: Board of Equalization
  • email: boe@kingcounty.gov
• For all other questions about valuation and assessment of real property, contact the Department of Assessments
  • call: 206-296-7300
  • office hours: 8:30 – 4:30; Monday to Friday
  • web: Department of Assessments
  • email: assessor.info@kingcounty.gov
• For technical questions regarding online appeals, contact the Department of Assessments
  • email reply within two business days
  • email: eappeal.techsupport@kingcounty.gov

• If you have questions or need assistance find general phone numbers here.

• Yes, there are additional FAQs on the property tax appeals page.

• Your petition must be filed by July 1st of the current assessment year or within 60 days after the mailing date listed on the Assessor’s value change notice or other determination, whichever date is later.

• The Assessor sends revaluation notices each year. A separate appeal must be filed each year in order to protect your appeal rights, as past or pending appeals should not be assumed to affect a subsequent year’s valuation. It is also important to keep in mind that information submitted in a previous year’s appeal remains as part of the permanent record for that petition. If you feel the information is still pertinent to the current year’s appeal, you may resubmit a copy of this data with your new appeal.

• No, the comparable properties do not have to match your property exactly. Look for sales that are most similar, note their differences in relation to the subject, and identify superior and inferior property features. This comparison process should enable you to determine whether your property would sell for more than or less than the price paid for each selected sale. This comparison procedure should lead you to a market value estimate for your property. You may submit sales which have occurred within the last 5 years; however, from a market timing standpoint, the Board will give most weight to those sales occurring closest to, either before or after, the January 1st valuation date at issue.

• Don't miss your filing deadline! Petitions must be postmarked on OR before July 1st of the assessment year* OR within sixty (60) calendar days after the date of the value change notice (or other notice of determination) – whichever date is later. {WAC 458-14-056(2)} If you elect to file or provide additional information in hard copy formats (paper) by mail, the postmark is used to determine whether the information is timely provided. {WAC 458-14-066(1)}

*Assessment year is the year before the tax is due.  Under very limited conditions, late petitions or appeals for previous assessment years may be accepted. {WAC 458-14-056; 458-14-127}

• Yes! The Assessor revalues properties each year, which means you must file a new complete petition to protect your appeal rights. It is important to keep in mind that information submitted in a previous year’s appeal remains as part of the permanent record for that petition. If you feel the information is still pertinent to the current year’s appeal, you may resubmit a copy of this data with your new petition.

• Remember, the issue before the Board is the market value of your property. Accordingly, you will need to furnish evidence that demonstrates that the Assessor’s valuation exceeds your property’s fair market value. Successful forms of evidence include: comparable sales and/or sales of the subject property; 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; and maps showing proximity to high traffic areas, access limitations, etc. When gathering evidence and formulating arguments, it is important to keep in mind that, by law, the Assessor is presumed to be correct. The burden of proof is on you to show that the Assessor’s determination is incorrect. Evidence must be "clear, cogent and convincing." {WAC 458-14-046(4)}

• Sales of the subject property and/or comparable properties are the foundation of our State’s market value standard. Accordingly, comparable sales typically provide the best indicators of market value.   [RCW 84.40.030] This is particularly true for residential properties. The best comparables are sales located in your neighborhood, with similar land and improvement features, which sold closest to the valuation date at issue. Assistance in finding comparable sales is available in the Assessor’s Public Information Office, 206-296-7300, and in the Property Tax Advisor Office (for residential properties only), call: 206-477-1060. Realtors and title companies may also be resources for comparable sales.

• According to State law, the Assessor must base his assessed valuations as of January 1st of each assessment year. For example, if you are appealing a 2010 assessment year valuation, for taxes payable in 2011, the valuation date at issue is January 1, 2010. From a market timing standpoint, the Board gives sales occurring closest to this date most weight. {WAC 458-14-087(3)}

• 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. This comparison process should enable you to determine whether your property would sell for more than or less than the price paid for each selected sale, leading you to a market value estimate.

What if I don’t have time to gather all the evidence by the petition deadline?

• 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 evidence you intend to use at your hearing. While it is recommended that you provide the evidence you will use as early as possible, additional evidence may be submitted up to twenty-one (21) business days before your hearing. {WAC 458-14-056(5)}

• The Board schedules hearings on a first come, first served basis. Accordingly, the scheduling of your hearing will depend on the volume of appeals and the timing of your petition filing. You will be notified by mail of your hearing date approximately 6 to 8 weeks in advance. If the date of the hearing conflicts with your schedule, we can reschedule your hearing if you notify us within seven (7) business days of the mailing date on your scheduling notice. If necessary or requested, your hearing may be held telephonically.

• The hearing is an informal review where property owners may represent themselves without having to pay someone to argue their case. You and the Assessor's representative will have the opportunity to give oral testimony and review your previously submitted arguments and evidence. Each party will have the opportunity to question and rebut the other party's arguments and evidence. One or two Board Members typically preside over the hearing. The Board allows about 30 minutes for each appeal.

May I submit additional information at the hearing?

• The timely submission of evidence by both parties is essential to the fair hearings process. The Assessor must provide valuation information to the Taxpayer and to the Board at least twenty-one (21) business days prior to the hearing; and 2) the Taxpayer must provide valuation information to the Board at least twenty-one (21) business days prior to the hearing. Valuation information includes: comparable sales; income data & analysis; construction cost analysis; independent appraisals; contractor estimates of costs to repair building or land defects; documents delineating development limitations or easements; etc. Narrative arguments, videos, compact discs, photographs, maps, site plans, etc., used to clarify timely submitted evidence may be presented during the hearing. Additional submissions for electronic filings should, whenever possible, be submitted electronically as an addition to your existing petition.
  
  

• Decisions are typically mailed within two weeks of the hearing, unless the case has some unusual complexities that need more time to consider. RCW 84.48.010   {WAC 458-14-116(3)}

• Either the Appellant or the Assessor may appeal the Board’s decision to the State Board of Tax Appeals. An appeal must be filed with the State Board within thirty (30) calendar days of the mailing date of our Board’s decision. Appeal forms are available at the Washington State Board of Tax Appeals website or by phone at 360-753-5446. These forms are also available by contacting our office. {WAC 458-14-170(1)}

• It is important to pay your taxes by the deadline in order to avoid interest and penalties.

• If the Board decreases your value, the Assessor’s records will be adjusted and the Treasurer’s Office will either 1) send a revised tax statement if the decision occurs before April 30th or October 31st of the tax year, or 2) issue a refund if your full year’s taxes have already been paid. {WAC 458-14-116(3)} This process may take a couple of months to complete.