How do I appeal my Pierce County property tax assessment?

File a petition with the Pierce County Board of Equalization by July 1 of the assessment year (or within 30 days of receiving a change of value notice, whichever is later). Forms are available at the Assessor-Treasurer's office at 2401 S. 35th Street or online. You'll need evidence of your property's market value — recent comparable sales or an independent appraisal are most effective. If unsatisfied with the BOE decision, appeal to the Washington State Board of Tax Appeals within 30 days.

When are Pierce County property taxes due?

Tax statements mail in February. If your total tax bill is $50 or less, pay in full by April 30. If over $50, first half is due April 30 and second half is due October 31. Late payments accrue penalties and interest.

What is the senior property tax exemption in Pierce County?

Qualifying homeowners 61 or older with income below the state threshold receive a reduction in taxable assessed value and a frozen levy rate. Washington also offers a Property Tax Deferral program allowing seniors to defer taxes entirely until the property is sold. Apply through the Pierce County Assessor-Treasurer's office. Income thresholds and exemption amounts change — confirm current figures at piercecountywa.gov.

Does Washington state have an estate tax?

Yes. Washington imposes a state estate tax on estates above approximately $2.193 million (2025 threshold, adjusted annually for inflation) at rates from 10 to 20 percent. This threshold is far below the federal exemption and can affect Pierce County homeowners with significant home equity plus retirement assets. Washington has no inheritance tax. Estate planning in Pierce County should specifically address Washington's state estate tax.

How does JBLM affect Pierce County government services?

Joint Base Lewis-McChord's roughly 40,000 service members and 14,000 civilian employees, plus 120,000 military retirees in the area, create sustained demand for housing, schools, and county services. About 60 percent of JBLM's off-base population lives in Pierce County. The county's housing market, rental rates, and school enrollment are all shaped significantly by military presence. Veterans in Pierce County also access VA Puget Sound Health Care System at American Lake, 253-582-8440.

Pierce County - County Offices

Emergency & Disaster

EMERGENCY & DISASTER MANAGEMENT

Office: Pierce County Department of Emergency Management (PCDEM) – 2501 S. 35th St., Suite D, Tacoma, WA 98409 | (253) 798-6595 | Fax: (253) 798-3307

Notes: PCDEM is genuinely nationally recognized – it is one of the first county emergency management departments in the United States to be accredited through the rigorous Emergency Management Accreditation Program (EMAP), a real, verifiable distinction. The county sits partly within Mount Rainier National Park’s footprint, adding volcanic hazard planning to its scope alongside earthquake, flood, and wildfire risk.

Property Tax

Pierce County property tax is administered by the Pierce County Assessor-Treasurer, located at 2401 S. 35th Street, Room 142, Tacoma. The same office that values your property also bills and collects taxes – a consolidated function under Washington’s county assessor-treasurer model.

How Washington property tax works

Washington assesses property at 100 percent of true and fair market value as of January 1 each year. There is no fixed assessment ratio. The assessor uses market data, cost approaches, and income approaches depending on property type. Washington has no state income tax – property tax is the primary local revenue mechanism, and rates reflect that reality.

Pierce County revalues all property annually on a rolling cycle – different areas of the county are physically inspected on a six-year rotation, but values are updated every year using statistical modeling between physical inspections. This means your assessed value can change every year.

Tax payment schedule

Property tax statements are mailed in February each year. Two installment options:

If the total tax due is $50 or less: full payment due April 30.

If the total tax due is over $50: first half due April 30, second half due October 31.

Failure to receive a statement does not waive penalties for late payment.

The appeal process

Washington property tax appeals go to the county Board of Equalization (BOE). The process:

Step 1: File a petition with the Pierce County Board of Equalization. The appeal deadline is July 1 of the assessment year (or within 30 days of receiving a change of value notice, whichever is later). Petition forms are available at the Assessor-Treasurer’s office or online at piercecountywa.gov.

Step 2: The BOE schedules a hearing. You present evidence – comparable sales, an independent appraisal, or documentation of property condition – and the assessor presents the county’s position.

Step 3: If unsatisfied with the BOE decision, appeal to the Washington State Board of Tax Appeals (BTA) within 30 days of the BOE order.

Step 4: Further appeal lies in Pierce County Superior Court.

Exemptions and deferrals

Washington’s Senior Citizen and Disabled Person Property Tax Exemption is one of the most valuable in the country for qualifying residents. Homeowners 61 or older (or disabled) with income below the annually adjusted threshold qualify for a reduction in assessed value – in some cases cutting taxable value by more than half. The exemption also freezes the levy rate. Apply through the Pierce County Assessor-Treasurer’s office.

Washington also offers a Property Tax Deferral program allowing qualifying seniors and disabled persons to defer property taxes until the property is sold or transferred, with the state paying the deferred taxes and collecting at closing.

The standard Homeowner’s Exemption provides a modest reduction for owner-occupied primary residences. Veterans with service-connected disabilities may qualify for additional exemptions.

OWNWELL CTA: Pierce County revalues property every year. Tax statements arrive in February – first half due April 30. The BOE appeal deadline is July 1. Ownwell manages Pierce County property tax appeals with no upfront cost – you pay only if you save.

LINK CLUSTER: Pierce County Assessor-Treasurer property search, Washington senior property tax exemption, Pierce County Board of Equalization appeal, July 1 appeal deadline Washington, Pay Pierce County property taxes, Washington Property Tax Deferral program, Veteran property tax exemption Washington, Pierce County revaluation cycle, Washington no income tax property tax explained, Ownwell Pierce County

Courts & Legal

Pierce County’s court system is anchored by the Pierce County Superior Court at the Pierce County Courthouse, 930 Tacoma Avenue South, Tacoma (253-798-7487). The Superior Court has 23 departments, each headed by an elected judge, plus a clerk and nine superior court commissioners. It handles felony criminal, major civil, family, juvenile, and probate matters.

Below Superior Court, the Pierce County District Court handles misdemeanors, small claims, and infractions. The Tacoma Municipal Court handles city ordinance violations.

Probate in Pierce County

Probate – wills, estates, guardianships, conservatorships, and trusts – is handled by the Pierce County Superior Court. The Clerk’s office at the courthouse maintains probate records from 1890. Washington probate is governed by RCW Title 11 (Washington Probate and Trust Law).

Washington offers a relatively streamlined probate process. The personal representative (executor) named in a will, or appointed by the court in intestate cases, manages the estate with broad independent authority in most cases – Washington generally allows unsupervised administration, reducing court involvement and cost.

For small estates, Washington’s small estate affidavit process (RCW 11.62) allows heirs to collect assets without full probate when the total estate value is below $100,000 and at least 40 days have passed since death. This threshold covers many modest Washington estates.

Washington has no state estate tax below $2.193 million (2025 threshold, adjusted annually for inflation) – but above that threshold, Washington imposes a state estate tax at rates from 10 to 20 percent. This is one of the lowest estate tax exemptions of any state that imposes one, and it matters in Pierce County where home values have risen substantially. A home worth $800,000-plus, combined with retirement accounts and other assets, can push an estate above the threshold. Estate planning for Washington residents should account for the state estate tax, not just the federal threshold.

Washington has no state inheritance tax.

Courts Directory

Court	Type	Phone	Address
Pierce County Superior Court	Felony criminal, major civil, family, probate	253-798-7487	930 Tacoma Ave S, Tacoma, WA 98402
Pierce County District Court	Misdemeanors, small claims	253-798-3400	930 Tacoma Ave S, Tacoma
Tacoma Municipal Court	City ordinance violations	253-591-5100	930 Tacoma Ave S, Tacoma
Pierce County Sheriff's Office	Law enforcement	253-798-7530 (non-emergency)	930 Tacoma Ave S, Tacoma

Senior Services

Senior services in Pierce County are coordinated through Pierce County Aging and Disability Resources (ADR), the local Area Agency on Aging. ADR provides care coordination, home-delivered meals, transportation assistance, caregiver support, the SHIBA (Statewide Health Insurance Benefits Advisors) Medicare counseling program, and connection to Medicaid long-term care services. Call ADR at 253-798-4600 or visit piercecountywa.gov/aging.

Pierce County operates senior centers in Tacoma, Puyallup, Gig Harbor, and other communities across the county.

Washington senior property tax exemption

Washington’s Senior Citizen and Disabled Person Property Tax Exemption is substantial. Qualifying homeowners 61 or older with income below the threshold receive a reduction in their assessed value used for tax calculation – the reduction scales with income, with the lowest-income qualifying homeowners receiving the largest reduction. Additionally, qualifying seniors receive a frozen levy rate – their tax rate does not increase as levies are approved by voters or jurisdictions, for as long as they remain in the home.

The program is administered by the Pierce County Assessor-Treasurer. Apply in person or by mail. Income limits and exemption amounts are adjusted periodically by the state legislature – confirm current thresholds at piercecountywa.gov.

The Property Tax Deferral program allows qualifying seniors and disabled persons to defer property taxes entirely, with the state paying on their behalf. The deferred amount, plus interest, is collected when the property is sold or transferred. This keeps seniors in their homes even when taxes would otherwise be unaffordable.

Washington Medicaid long-term care

Washington’s ALTSA (Aging and Long-Term Support Administration) administers Medicaid long-term care services including the Community First Choice program and various HCBS waiver programs that allow qualifying seniors to receive funded in-home care instead of nursing facility placement. Contact ALTSA through the Pierce County ADR office or call 1-800-422-3263.

Note for military families: JBLM’s large military retiree population (120,000-plus) means Pierce County has substantial demand for senior services from veterans who have spent careers in the military community and retired locally. The VA Puget Sound Health Care System serves veterans across the county. Call 800-329-8387.

Probate & Estate

Losing someone and having to deal with courts and paperwork at the same time is hard. This section won’t make that easier, but it should tell you what to expect, what it costs, and where to go – so at least you’re not walking in blind.

Where to go

Pierce County Superior Court
County-City Building, 930 Tacoma Avenue South, Room 110, Tacoma, WA 98402
(253) 798-7455

Pierce County is in South Puget Sound, Washington’s second-most populous county, home to Tacoma and Joint Base Lewis-McChord, county seat Tacoma. Washington has NO separate probate court and has NOT adopted the Uniform Probate Code – probate is handled through the Superior Court in each county, under Title 11 RCW.

Step 1: figure out which path applies

Washington probate is entirely discretionary – the law does not require a probate proceeding to be filed after a death, regardless of whether there was a will. Probate is typically pursued only when the decedent owned real property titled solely in their name, or personal property exceeding the small estate threshold.

Small Estate Affidavit (RCW 11.62.010) – available when the decedent’s entire probate estate does not exceed $100,000 (personal property only, not counting the surviving spouse’s community property interest), and at least 40 days have passed since death. No court filing is required – the successor presents the sworn affidavit directly to whoever holds the asset. All debts must be paid or provided for first.
Nonintervention Powers (RCW 11.68) – Washington’s signature alternative to full court-supervised probate. If the estate is solvent, the Superior Court MUST grant the personal representative nonintervention powers upon request (unless the will specifically forbids it). Once granted, the representative can sell, mortgage, and distribute estate property, and ultimately close the estate by filing a Declaration of Completion – all without further court orders, notice to beneficiaries, or hearings.
Full/Supervised Administration – required only when nonintervention powers are denied or not sought, typically in contested or insolvent estates.
TEDRA (Trust and Estate Dispute Resolution Act, RCW 11.96A) – Washington’s framework for resolving probate, trust, and estate disputes.

Step 2: filing for administration

The person seeking to serve as personal representative files a petition with the Pierce County Superior Court Clerk’s Office, along with the original will (if any) and a certified death certificate.
The court appoints the personal representative and issues Letters Testamentary (with a will) or Letters of Administration (without one).
The personal representative petitions for nonintervention powers, which the court must grant if the estate is solvent (unless the will forbids it).
Once granted, the representative pays debts, manages and distributes property, and notifies creditors, without further court supervision.
The estate is closed by filing a Declaration of Completion.

What it costs

Filing fees and probate costs vary by estate complexity; confirm current Pierce County Superior Court fees directly.
Washington HAS a state estate tax, separate from any small estate affidavit or nonintervention process. For deaths on or after July 1, 2026, the applicable exclusion amount is $3,000,000 (RCW 83.100.020), with rates from 10% to 20%. There is NO portability between spouses.
The federal estate tax exemption is far higher, at $15,000,000 for a 2026 death.

Probate filings, estate administration, and guardianship matters are handled by the following office(s):

Pierce County, Washington

What do you need to do?

How it works

Browse Services by Category

Contact & Information

Explore by Life Event

What do you need to do?

Property Tax

Courts & Legal

Marriage & Vital Records

Probate & Estate

Public Safety & Arrests

Elections & Voting

Pierce County Offices & Services

Describe your situation

Alerts & Notices

Courthouse

Popular How-To Guides for Pierce County

Explore by Life Event

Frequently Asked Questions

Washington Resource Guides

Nearby Counties

Ownwell

TruthFinder

Care Packages

About Pierce County

County at a Glance

Stay Informed

Ownwell

Care Packages