Washington property tax appeals and assessments

Which state body hears appeals?

How does Washington value homes?

Washington assesses property at 100% of its true and fair (market) value, as of January 1 of the assessment year, and lists and values real property every year. Taxes on that value are paid the following year.

When is the Washington property tax appeal deadline?

• The county board petition is due July 1 of the assessment year or 30 days after your value notice was mailed, whichever is later. A county can set a longer period of up to 60 days; once set, it can't change it for three years.
• A mailed petition counts if it is postmarked by the deadline. A deadline on a Saturday, Sunday or holiday moves to the next business day.
• The county board may accept a late petition only for good cause, such as death or serious illness or a postal delay, if you file within a reasonable time.

What evidence counts in a Washington appeal?

• The assessor's value is presumed correct. You must show it is wrong by clear, cogent and convincing evidence.
• Boards may consider sales of your property or similar properties before the hearing. Only sales within five years of the petition date count, adjusted to their January 1 value, and sales closest to January 1 that need the fewest adjustments get the most weight.
• A petition that only says the value is too high or the taxes are excessive is incomplete and will not be considered. The State Board generally can't rely on a neighbor's assessed value.
• New evidence must reach the assessor and the board at least 21 business days before the hearing. If you ask, the assessor must give you the comparable sales used to value your property by then.

Can a Washington board raise my value?

Yes. A county Board of Equalization must raise a value it finds below true and fair value, after giving the owner at least five days' written notice. The assessor can also appeal a county board decision to the State Board of Tax Appeals.

Who can file a Washington appeal?

The owner, or the person responsible for paying the taxes, may petition the county board. At the State Board, a residential appeal can be filed by the owner, the person who pays the tax, or the county assessor. Not legal advice.

What happens at the Washington State Board of Tax Appeals?

• Appeal within 30 days after the county board mailed its decision; there is no filing fee. A mailed appeal counts on its postmark date; an emailed one counts that day only if it arrives before 5 p.m. on a business day.
• You choose an informal or a formal appeal. An informal decision can't be appealed to Superior Court; a formal one can. Hearings are currently scheduled about 18 to 24 months after filing.
• You can skip the county board only if the assessor, you and a majority of the county board all agree, and the State Board can still refuse.
• The county board must send its decision within 45 days after your hearing.

Washington exemptions and deferrals to check first

• The senior and disabled exemption removes all or part of the property tax on a qualifying owner's principal residence, starting the year after the claim.
• Owners 60 or older, or retired because of disability, who meet income and equity rules can defer property taxes on up to 80% of their home equity. The deferral is a lien to be repaid.

When are property tax appeal deadlines in Washington?

State Board of Tax Appeals: You can appeal the county board's decision to the State Board of Tax Appeals within 30 days after the board mailed its decision. There is no filing fee. County Board of Equalization: Washington's default deadline to petition the county Board of Equalization is July 1 of the assessment year or 30 days after your value notice was mailed, whichever is later. A county may extend the 30 days to up to 60 (King County uses 60).

Deadline ruleState Board of Tax Appeals

You can appeal the county board's decision to the State Board of Tax Appeals within 30 days after the board mailed its decision. There is no filing fee.[1]

Deadline ruleCounty Board of Equalization

Washington's default deadline to petition the county Board of Equalization is July 1 of the assessment year or 30 days after your value notice was mailed, whichever is later. A county may extend the 30 days to up to 60 (King County uses 60).[2]

When a filing counts as on timeState Board of Tax Appeals

A mailed State Board appeal counts as filed on its postmark date. An emailed appeal counts that day only if it arrives before 5 p.m. on a business day.[3]

When a filing counts as on timeCounty Board of Equalization

A mailed petition counts if it is postmarked by the deadline. If the deadline falls on a Saturday, Sunday or holiday, it moves to the next business day.[4]

When a filing counts as on timeWashington State Board of Tax Appeals

At the Washington Board of Tax Appeals, most appeals are due within 30 days of the decision's mailing date; electronic filings after 5 p.m. or on weekends/holidays count as the next business day, and late appeals are not accepted.[5]

Deadline detailBoard decision

The county board must send its decision within 45 days after your hearing.[6]

Deadline detailCounty time limit

A county can set a longer petition period of up to 60 days after the notice. Once set, it cannot change it for three years.[2]

Deadline detailLate filing waiver

The county board may accept a late petition only for good cause (for example death or serious illness, or a postal delay) if you file within a reasonable time.[2]

Who decides property tax appeals in Washington?

In Washington you petition your county Board of Equalization first. You can appeal its decision to the State Board of Tax Appeals. State Board of Tax Appeals informal appeal: At the State Board of Tax Appeals you choose an informal or a formal appeal. An informal decision cannot be appealed to Superior Court; a formal one can.

Appeal steps

In Washington you petition your county Board of Equalization first. You can appeal its decision to the State Board of Tax Appeals.[7]

Appeal stepsState Board of Tax Appeals informal appeal

At the State Board of Tax Appeals you choose an informal or a formal appeal. An informal decision cannot be appealed to Superior Court; a formal one can.[8]

Appeal stepsDirect appeal

You can skip the county board and go straight to the State Board of Tax Appeals only if the assessor, you and a majority of the county board all agree. The State Board can still refuse.[2]

What the appeal is calledWashington State Board of Tax Appeals

A King County Board of Equalization decision can be appealed to the Washington State Board of Tax Appeals, generally within 30 days of the decision's mailing date.[5]

How is a property tax appeal filed in Washington?

Washington State Board of Tax Appeals: Washington Board of Tax Appeals forms are filed by email or mail before the deadline, with a copy of the Board of Equalization order; e-filings after 5 p.m. count as the next business day. The owner, or the person responsible for paying the taxes, may petition the county Board of Equalization.

How to fileWashington State Board of Tax Appeals

Washington Board of Tax Appeals forms are filed by email or mail before the deadline, with a copy of the Board of Equalization order; e-filings after 5 p.m. count as the next business day.[5]

Who may file

The owner, or the person responsible for paying the taxes, may petition the county Board of Equalization.[2]

Who may fileState Board of Tax Appeals

A State Board residential appeal can be filed by the owner, the person who pays the tax, or the county assessor.[8]

HearingsState Board of Tax Appeals schedule

State Board of Tax Appeals hearings are currently being scheduled about 18 to 24 months after filing.[5]

HearingsWashington State Board of Tax Appeals

The Washington Board of Tax Appeals is currently scheduling hearings about 18 to 24 months after filing.[5]

What evidence do Washington review bodies accept?

Comparable sales: Boards decide value with the RCW 84.40.030 criteria and may consider sales of your property or similar properties that happened before the hearing. Burden of proof: The assessor's value is presumed correct. You must show it is wrong by clear, cogent and convincing evidence.

Evidence acceptedComparable sales

Boards decide value with the RCW 84.40.030 criteria and may consider sales of your property or similar properties that happened before the hearing.[9]

Evidence ruleBurden of proof

The assessor's value is presumed correct. You must show it is wrong by clear, cogent and convincing evidence.[10]

Evidence ruleExchange deadline

New evidence must reach the assessor and the board at least 21 business days before the hearing (postmark counts).[11]

Evidence ruleSale dates

Only sales within five years of the petition date count. Any sale before or after January 1 must be adjusted to its January 1 value using local market activity.[9]

Evidence ruleWeight

Boards give more weight to similar sales closest to January 1 that need the fewest adjustments.[9]

Evidence not acceptedComparable assessments

The State Board generally cannot rely on a neighbor's assessed value or your own assessed value from other years. A similar neighbor's sale price near the assessment date can help.[8]

Evidence not acceptedPetition statements

A petition that only says the value is too high or the taxes are excessive is incomplete and will not be considered.[4]

Can an assessment go up on appeal in Washington?

Yes. A Washington county Board of Equalization must raise a value it finds below true and fair value, after giving the owner at least five days' written notice. Assessor appeal: The assessor can also appeal a county board decision to the State Board of Tax Appeals.

Can the value go up?

Yes. A Washington county Board of Equalization must raise a value it finds below true and fair value, after giving the owner at least five days' written notice.[6]

Can the value go up?Assessor appeal

The assessor can also appeal a county board decision to the State Board of Tax Appeals.[1]

Which exemptions exist in Washington?

Washington's senior and disabled exemption removes all or part of the property tax on a qualifying owner's principal residence, starting the year after the claim.

Senior exemption

Washington's senior and disabled exemption removes all or part of the property tax on a qualifying owner's principal residence, starting the year after the claim.[12]

How does reassessment and equalization work in Washington?

Washington lists and values real property every year. Washington values real property as of January 1 of the assessment year. Taxes on that value are paid the following year.

Reassessment cycle

Washington lists and values real property every year.[13]

Valuation date

Washington values real property as of January 1 of the assessment year. Taxes on that value are paid the following year.[13]

Valuation dateAssessment year

The assessment year is the year the property is valued; taxes on that value are due the next calendar year.[14]

Level of assessment

Washington assesses property at 100% of its true and fair (market) value.[15]

What other statewide rules apply in Washington?

If you ask, the assessor must give you the comparable sales used to value your property, at least 21 business days before your hearing. In Washington, pay your property taxes when due even while a Board of Equalization appeal is pending; after the decision the county treasurer adjusts the tax.

Assessor's evidence you can ask for

If you ask, the assessor must give you the comparable sales used to value your property, at least 21 business days before your hearing.[11]

Paying the tax while you appeal

In Washington, pay your property taxes when due even while a Board of Equalization appeal is pending; after the decision the county treasurer adjusts the tax.[16]

Tax deferralSeniors and people with disabilities

Owners 60 or older (or retired because of disability) who meet income and equity rules can defer property taxes on up to 80% of their home equity. The deferral is a lien to be repaid.[17]