There are several ways to proceed:

1. You may appeal the County Board's decision to the State Board. This method, chosen by most property owners, is the method described on this page.

2. You may pay your taxes under protest and petition the Superior Court for a refund by filing a lawsuit under RCW 84.68. This method is used infrequently.

3. You may do both. [Back to top]

The State Board conducts informal hearings under Rules of Practice and Procedure found in WAG 456-10. These rules are designed to enable property owners to represent themselves at the hearing. Informal hearings are heard by one or more Board Members or by a Tax Referee.

The State Board conducts formal hearings under the provisions of the Washington State Administrative Procedure Act, RCW 34.05. Formal hearings are usually requested by persons considering an appeal to Superior Court on the record developed at the State Board hearing. A court reporter is normally present at formal hearings to record the oral testimony presented, and both parties are usually represented by an attorney. [Back to top]

To file an appeal, you must submit an "appeal packet" containing:

- a completed Notice of Appeal form, and

- a copy of the County Board of Equalization Order (County Board Order) that you are appealing.

Do not send any other material to the State Board at the time you submit your appeal packet. After you receive the State Board's letter acknowledging receipt of your appeal packet, you can submit any additional material that supports your case. Any additional material that you submit to the State Board must also be provided to the County Assessor at least ten business days prior to your hearing.

Mail, fax, or deliver your appeal packet to the State Board's office in Olympia on or before the 30th day after the mailing date of the County Board Order Detailed instructions for mailing, faxing, or delivering your appeal packet are included on the Notice of Appeal form. [Back to top]

The State Board will notify you of the docket number assigned to your appeal. You will be notified of your hearing date by mail at least twenty calendar days before the date set for your hearing. [Back to top]

The State Board conducts most informal property valuation hearings in the county where the property is located. Formal hearings, hearings involving large valuations, or hearings involving complex legal issues are normally held in Olympia. [Back to top]

It is in your best interest to attend your hearing. The State Board can only consider sworn testimony. If you are unable to attend and are not represented, your appeal may be dismissed in accordance with WAC 456-09-745 or WAC 456-10-550. However, in most instances, if you are unable to attend and are not represented, the State Board will make a decision based on the written record. [Back to top]

You and the Assessor will each have the opportunity to present written and oral testimony and present witnesses in support of your respective opinions of value. RCW

84.40.0301 provides that the valuation placed on your property by the Assessor is presumed to be correct. The burden of proof is on you to show that the Assessors valuation conclusion is incorrect. You can best do this by either (1) showing significant errors in the Assessoes appraisal methods or computations, or (2) presenting compelling, independent evidence of your property's value. [Back to top]

All written and oral testimony must relate to the market value of the property under appeal, not the assessed value of other properties. State law (RCW 84.40.030) requires property to be assessed at 100 percent of its true and fair value. True and fair value is market value: the amount for which the property would sell on the open market. [Back to top]

Yes. The State Board will consider the market value of both land and improvements in determining a total value for the property. Your written and oral testimony should support the total market value of the property under appeal, not just the value of the land or the value of the improvements. [Back to top]

There are three acceptable methods for determining market value: (1) a sales comparison (or market) approach, (2) a cost approach, (3) an income capitalization approach, or any combination of the three approaches. [Back to top]

You should use the sales comparison (or market) approach. The best sales comparisons are sales of your property or sales of similar properties located in your area which have occurred within five years of your assessment date. Sales occurring closest to your assessment date and sales which are the most comparable to your property are given the greatest weight. [Back to top]

Yes. Both you and the Assessor.may present different comparable sales to the State Board than those presented to the County Board. The Assessor must provide any new comparable sales to you and the State Board at least ten business days before the hearing. You also must provide any new comparable sales to the Assessor and the State Board at least ten business days before the hearing. [Back to top]

The comparable sales information which the Assessor used at your County Board hearing is readily available from the Assessor. This information includes a copy of your property's characteristics and the characteristics of the comparable sales the Assessor used at your County Board hearing. If you wish to present new comparable sales at your State Board hearing, you may obtain that information from records at the Assessors Office or from realtors or title companies. Select sale properties which sold closest to your assessment date and which are most comparable to your property. Property owners in King County can receive additional assistance by contacting the office of the King County Property Tax Advisor. [Back to top]

Prepare a written comparison sheet which shows why the Assessor's sales are not comparable to your property and why the comparable sales you have selected support your opinion of value. For each comparable sale on your sheet, be sure to include the account number or parcel number of the property, the address of the property, the date of the sale, and the sale price. Also include as much information regarding the key characteristics of the property as you feel necessary to support your opinion of value. Key characteristics to consider are:

Land
• Location (Sales in the Same Subdivision or Neighborhood are the Best Evidence)
• Unit of Comparison (Lot Size; Acreage; Square Feet; Waterfront Feet)
• Desirable Features Such as View or Waterfront
• Undesirable Features Such as Access Problems or Wetlands
• Sewer/Septic System/Water System
• Zoning

Improvements
• Type of Construction (Wood ; Brick; Other)
• Square Feet of Total Finished Living Area (All Floors)
• Year Built
• Number of Stories
• Improvement Type and Construction Quality
• Building Condition
• Number of Bedrooms/Bathrooms
• Fireplace
• Garage/Carport

Include a map showing the location of your property and the comparable sale properties. You should also include any other evidence which supports your reason for challenging the assessment; for example: (1) appraisals prepared by others, (2) documentation by qualified experts concerning problems, (3) written commercial estimates of the cost to cure problems, and (4) photographs or videotapes.

Prepare your case as thoroughly as possible. You must provide enough data to support your opinion of value. Your written and oral testimony should be understandable, logical, and believable. The State Board has extensive knowledge in many areas including appraisal practice and finance. However, the State Board will not sift through unorganized data in order to develop your case. [Back to top]

If your appeal involves new construction, you may also use a cost approach to determine the market value of your improvements. This approach details the cost to reproduce or replace the improvements at current prices. You must include ALL costs, including labor performed by you or a contractor, materials, permits, drawings, etc. The State Board recognizes the Marshall Valuation Service as one authority on construction costs. You should use the sales comparison approach to determine the market value of your land.[Back to top]

If your appeal involves commercial or industrial property, you may use all three approaches to value. You may want to consult a real estate appraiser or a lawyer to help you prepare your case. When sufficient data is available, the sales comparison approach and the income capitalization approach will be given more weight in most commercial and industrial appeals. Your income capitalization approach should be based upon market conditions--typical market income and expenses. Income and expenses of the property under appeal may also be used. Income, expenses, and capitalization rates must be verifiable and supported. You should provide a copy of your income and expense statement and all leases pertinent to the property. If the income or expenses of the property under appeal vary from typical market income and expenses, you must show why such variations are reasonable or typical for the property. [Back to top]

The State Board's decision will be mailed to you at a later date, normally within four months. [Back to top]

You should pay your taxes when they are due to avoid any interest and penalty charges. If the State Board's decision lowers your valuation, you will be entitled to a refund from the county. [Back to top]

If the hearing was conducted by a Tax Referee or one Board Member, the State Board will issue a Proposed Decision. You may file an exception to a Proposed Decision. You must file the letter of exception with the State Board within twenty calendar days of the date of mailing of the Proposed Decision. You must also file a copy with the Assessor. The letter of exception should be brief and must clearly specify why the Proposed Decision did not properly consider the evidence or that there was an omission of certain pertinent facts. The Assessor may submit a reply to the exception within ten business days. The State Board will then consider the matter and issue a Final Decision. There is no reconsideration from this Final Decision. If exceptions are not filed, the Proposed Decision becomes the State Board's Final Decision.

If the hearing was conducted by two or more Board Members, the State Board will normally issue a Final Decision. You may file a petition for reconsideration after a Final Decision has been issued. You must file the petition for reconsideration with the State Board within ten business days of the date of mailing of the Final Decision. You must also file a copy with the Assessor. The filing of a petition for reconsideration suspends the Final Decision until action by the State Board. The State Board may deny the petition, modify its decision, or reopen the hearing. [Back to top]