Residential

If you own a home or residential property and disagree with its assessed value, you may be able to appeal to the Washington State Board of Tax Appeals.

Most residential appeals come to the Board after a County Board of Equalization has issued a decision about the property’s value. In a residential property appeal, the Board reviews the evidence and decides whether the assessed value reflects the property’s fair market value.

Fair market value means the amount your property would likely sell for on the open market.

Before you appeal to the Board

In most cases, you must first appeal to your County Board of Equalization. If you have not received a decision from the County Board of Equalization, you may need to start there before filing with the Board of Tax Appeals.

You may file with the Board of Tax Appeals after you receive a decision from the County Board of Equalization.

Who can file

A residential property appeal may be filed by:

  • The property owner
  • The person responsible for paying the property tax
  • The county assessor

Check your deadline

For property tax appeals, you must file your appeal with the Board of Tax Appeals on or before the 30th day after the County Board of Equalization mailed its decision.

The Board cannot extend the deadline or accept a late appeal.

How to file a residential property appeal

To start your appeal, send the Board of Tax Appeals:

  1. A completed Notice of Appeal form
  2. A copy of the County Board of Equalization decision you are appealing

Appeal forms are available on the Forms and Publications page.

You may file by email or mail. Do not send your evidence with your appeal unless the form or instructions specifically tell you to. You will have time to submit evidence after your appeal is acknowledged.

Choose informal or formal appeal

Most people who represent themselves choose an informal appeal.

Informal appeal

An informal appeal is usually simpler. There are fewer filings, and the hearing process is less formal.

Note: An informal appeal cannot be appealed to Superior Court. 

Download the form in either PDF or Word and get started:

 Informal Property Tax Appeal Form (.pdf)  

 Informal Property Tax Appeal Form (.docx)

Formal appeal

A formal appeal follows a more formal process. Formal appeals are often used when the parties need discovery, a protective order, or a ruling on a legal issue.

A formal decision may be appealed to Superior Court.

What happens after you file

After you file, the Board will review your appeal. If your appeal is complete and filed on time, the Board will send you an acknowledgment letter.

The acknowledgment letter will include:

  • Your docket number
  • A prehearing order
  • Deadlines for submitting evidence and other documents

Use your docket number on anything you send to the Board after your appeal is acknowledged.

Read the prehearing order carefully. You must follow the deadlines in the order. If you miss a deadline, your appeal may be dismissed or your evidence may not be accepted.

How to prepare your evidence

The assessor’s value is presumed to be correct. To support your appeal, you need to provide clear evidence showing why you believe the value is wrong.

For residential appeals, comparable sales are often the most useful evidence.

Comparable sales are sales of properties that are similar to yours. Look for sales that:

  • Happened before the assessment date
  • Happened as close as possible to the assessment date
  • Are close to your property
  • Are similar in size, age, condition, quality, and features
  • Are the same type of property
  • Help show the market value of your whole property

You can find sales information from your county assessor’s website, real estate agents, or title companies.

The Board usually prefers comparable sales to be organized in a sales grid.

Other helpful evidence

Depending on your property and your appeal, helpful evidence may include:

  • Photos of the property
  • An appraisal
  • Repair estimates or contractor bids
  • Information about damage, condition, or needed repairs
  • Documents showing development limits or access issues
  • Maps showing your property and comparable sales
  • Written explanations that connect your evidence to your opinion of value

Your evidence should focus on the market value of your whole property, including both the land and any buildings or improvements.

Evidence that may not help your case

Some information may feel important but may not help prove market value.

The Board generally cannot rely on:

  • The assessed value of a neighbor’s property
  • Your property’s assessed value from other years
  • Complaints or past issues with the assessor’s office
  • Disorganized documents or raw data without explanation

A neighbor’s sale price may be helpful if the property is similar to yours and sold near the assessment date. But a neighbor’s assessed value is not enough to prove your property’s market value.

Keep paying your taxes

You should continue paying your property taxes when they are due, even while your appeal is pending.

Paying on time helps you avoid interest and penalties. If the Board’s decision lowers your property value, you may be entitled to a refund or credit from the county.

Helpful resources

You may also want to review: