What types of evidence should I provide?
The issue before the Board is the market value of your property. Accordingly, you will need to furnish evidence that demonstrates that the Assessor’s valuation exceeds your property’s fair market value.

Successful forms of evidence include: comparable sales and/or sales of the subject property; contractor estimates of costs to repair building or land defects; letters or documents from government agencies and/or experts regarding development limitations; deeds describing easements that impact value; independent appraisals; photographs of features or conditions that you believe diminish your property’s market value; and maps showing proximity to high traffic areas, access limitations, etc.

When gathering evidence and formulating arguments, it is important to keep in mind that, by law, the Assessor is presumed to be correct. The burden of proof is on you to show that the Assessor’s determination is incorrect. Evidence must be “clear, cogent and convincing”. {WAC 458-14-046(4)}

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1. Who is the Board of Equalization?
2. Who may file an appeal?
3. Where can I get an appeal form?
4. What information must I provide for a completed petition?
5. What is the deadline for filing a petition?
6. If I do not meet the appeal deadlines, can the board be reconvened to consider a late filed petition?
7. How does the assessor value my property?
8. When do I receive a "Change of Value Notice?"
9. What if I did not get a "Change of Value Notice?"
10. Should I wait until after my hearing to pay my property taxes?
11. What types of evidence should I provide?
12. What if there are no sales comparable to my property?
13. What if I don’t have time to gather all the evidence by the petition deadline?
14. Should I contact the Assessor’s Office?
15. When will I have a hearing?
16. What can I expect at the hearing?
17. May I submit additional information at the hearing?
18. How soon will I receive a decision from the Board of Equalization?
19. What if I am not satisfied with the Board of Equalization’s decision?