Washington Property Tax

Property tax appeals can be filed in writing with the County Board of Equalization in the county where the property is located. The petition must be filed by July 1 of the assessment year or within 30 days of the date the change of value notice was mailed, whichever is later. Some counties have extended the filing deadline to 60 days. Check with the Board of Equalization in the county where the property is located.

PROPERTY VALUES

State law requires that assessors appraise property at 100 percent of its true and fair market value in money, according to the highest and best use of the property. Fair market value or true value is the amount that a willing and unobligated buyer is willing to pay a willing and unobligated seller.

Information Needed to Appeal

You are not required to have legal representation to appeal your property values to the County Board of Equalization.

To appeal, you must show that the assessor erred in the appraisal, often an appraisal or recent sale sales supplied by a licensed real estate professional will help establish a current market value. 

To do this, you must provide evidence that clearly shows that the appraised value does not reflect market value. This evidence may include information on sales of comparable properties in your area or documentation about conditions of the property that the assessor may not have known. For example, the land is not suitable for a septic system (does not perk) or is not suitable for building.

The County Board is appointed to determine questions of value and does not consider taxes. You may also appeal the County Board’s decision to the State Board of Tax Appeals. Like the County Board, the State Board only considers questions of value. You may also pursue litigation in court.