Property Tax Appeal Appraisals

If you believe your Washington property assessment does not reflect true and fair market value, a property-specific appraisal may provide useful independent evidence for a county Board of Equalization appeal.

What a property tax appeal is really about

Washington property-tax appeals are about value, not simply whether the tax bill feels too high. The county Board of Equalization reviews whether the assessed value represents the property’s true and fair market value for the applicable assessment year.

Start with the appeal deadline

Washington appeals are filed with the county Board of Equalization. The filing deadline is generally the later of July 1 of the assessment year or 30 days after the assessor issues the value-change or determination notice; some counties have extended that period to 60 days. Because deadlines vary by county and circumstance, confirm the deadline directly with your county assessor or Board of Equalization.

Official reference: Washington Department of Revenue — Property assessment appeals.

When an appraisal may help

Assessed value vs. appraised value

Washington assessors use mass-appraisal methods to value many properties for tax administration. A fee appraisal is developed for one property, a defined client, intended use, and effective date. There is no rule that assessed value must always be higher or lower than appraised value.

Read our guide: Assessed Value vs. Appraised Value.

Evidence matters

A successful appeal requires more than saying the assessment is too high. The taxpayer petition asks for specific reasons and evidence showing why the assessed value does not represent true and fair value. Additional evidence generally must be exchanged before the hearing according to Board of Equalization deadlines.

• Comparable sales relevant to the valuation date.
• Property-specific appraisal evidence.
• Documentation of condition or physical characteristics.
• Evidence of factual errors in the assessor’s records.
• Market information relevant to the property’s competitive segment.

What an appraiser can and cannot do

Epic Appraisal can provide an independent opinion of market value and supporting analysis. We do not guarantee that the assessor or Board of Equalization will change the assessment, and we do not provide legal or tax advice. The property owner remains responsible for filing the appeal correctly and on time.

Do not wait until the hearing date

If you believe an appraisal may be useful, contact the appraiser early enough to complete the assignment before your evidence deadline. Waiting until shortly before the hearing can make it difficult to complete the research and reporting needed for a defensible appraisal.