How do I appeal my property tax assessment?

County Assessor (informal review) / County Board of Equalization - BOE (formal county appeal) / Washington State Board of Tax Appeals - BTA (state appeal) / Superior Court (judicial)

Step by Step

How to do it

Review your assessment notice from the County Assessor; Washington assesses at 100% of full true and fair value as of January 1 of each year; compare to recent comparable sales; note the deadline on your notice
Contact County Assessor informally first: request your property record card; present comparable sales or property data errors; many factual errors resolved informally without formal appeal; some counties have informal review processes
FILE APPEAL WITH COUNTY BOARD OF EQUALIZATION (BOE):
DEADLINE: July 1, OR 30 DAYS after assessment notice was mailed (whichever is later); most counties use July 1 as the primary deadline; some may use 30/60 days from notice
File a Petition for Appeal (form from your county BOE or county Assessor website); no uniform statewide form number but most counties use a standard petition
Describe your basis for appeal: value exceeds market value, factual error, etc.
BOE schedules hearing; informal hearing; present evidence (comparable sales, independent appraisal, photographs, property data corrections)
BOE issues written decision
WASHINGTON STATE BOARD OF TAX APPEALS (BTA): if unsatisfied with County BOE:
Appeal BTA within 30 DAYS of receiving the county BOE decision
BTA is an independent state quasi-judicial agency; more formal than county BOE; attorneys recommended for significant value disputes
bta.wa.gov
SUPERIOR COURT: appeal from BTA or directly for certain issues; formal judicial proceedings; attorneys required

Details

What you need to know

Required Docs

Petition for Appeal (from county BOE or Assessor website)
Supporting evidence: comparable sales (as of January 1), independent appraisal, photographs, property record corrections

Fee

County BOE: no fee; BTA: filing fee (contact BTA at bta.wa.gov | (360) 753-5446); Superior Court: filing fees COUNTY BOE DEADLINE: July 1 (or 30 days after assessment notice mailing, whichever is later) BTA DEADLINE: 30 days from county BOE written decision WHERE TO GO: County Assessor (informal); County Board of Equalization (formal - find at your county website); Washington State Board of Tax Appeals - bta.wa.gov | (360) 753-5446

Where to Go

County Assessor (informal); County Board of Equalization (formal - find at your county website); Washington State Board of Tax Appeals - bta.wa.gov | (360) 753-5446

County-specific variations apply

Washington's 39 counties each have their own County Board of Equalization. King County BOE, Pierce County BOE, Snohomish County BOE, and Spokane County BOE are the most active. King County uses an online petition filing system. Some counties have BOEs that meet monthly; others seasonally. Very small rural Washington counties (Ferry, Garfield, Columbia, Lincoln, Wahkiakum) may have minimal BOE activity.

Washington Notes

Important state-specific details

July 1 DEADLINE - most common; or 30 days from notice; act quickly after receiving your assessment notice.
PAY TAXES EVEN DURING APPEAL - April 30 first installment still due; BTA may dismiss if taxes not paid.
SENIOR AND DISABLED EXEMPTION: If you qualify for the senior/disabled exemption and it's not reflected, contact the county assessor - this is separate from an appeal but may resolve your concern without an appeal.
REVALUATION CYCLE: Washington counties revalue property at least every year (annually); most large counties do annual revaluation; smaller counties may cycle.

Official Source

State office contact

State Office

Washington State Board of Tax Appeals - bta.wa.gov | (360) 753-5446; Washington DOR Property Tax - dor.wa.gov/taxes-rates/property-tax | (360) 534-1400; County Assessor and BOE (varies by county)