The deadline for filing is either July 1 of the assessment year or within 30 days of when the change of value notice was mailed by the Assessor's Office. If you mail your petition, it must be postmarked by midnight of the deadline. Please be advised that appeals which are received or postmarked after the deadline will not be considered to be timely filed and a hearing will not be scheduled.
The Board of Equalization is a quasi-judicial body that considers questions of valuation equalization of property assessments, not levy rates or the overall amount of taxes due. Statute and the voters in your taxing district establish Washington tax levy rates. The Board will consider the value of both the land and improvements (buildings, utilities, etc.) in determining a final value of the property. To contest the value, the burden of proof is on the taxpayer. The taxpayer must provide clear, cogent and convincing evidence that shows the valuation is erroneous. The Board determines questions of value and does not consider taxes.
The Board of Equalization assists in the administration of property tax, providing an impartial citizen forum for property owners. The Board of Equalization functions independently of the Assessor's Office. The Washington State Legislature has given the Board of Equalization the responsibility to determine whether the assessed value of your property represents 100% of the property's fair market value. Board members are appointed by the county legislative authority.