BoE Hearing Schedules
The Board
of Equalization is an independent body organized to hear
appeals of various determinations made by the Assessor.
It is comprised of three citizen members and two
alternates appointed by the Grant County Commissioners.
The
Board's goal is to provide an impartial hearing
environment that protects each party's due process
rights and results in a fair decision.
The
Board's jurisdiction involves appeals of Assessor
determinations including:
-
Change in real and personal property values* [RCW
84.48.010];
-
Denials of senior citizen/disabled persons exemptions [RCW
84.36.385];
-
Denials of home improvement exemptions [RCW 84.36.400];
-
Decisions regarding historic property [RCW 84.26.130];
-
Forest land classification determinations [RCW 84.33];
-
Current use determinations [RCW 84.34];
-
Destroyed property determinations [RCW 84.70.010]; and
-
Claims for either real or personal property tax
exemptions [RCW 84.36.010].
*There
is no provision in State law to directly appeal the
amount of your property taxes.
Preparing Your Appeal
Forms
Evidence
Remember,
the issue before the Board is the market value of your
property consistent with Washington State’s 100% market
value standard. 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;
-
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.
Convincing evidence is the key.
Comparable Sales
Sales of
the subject property and/or comparable properties are
the foundation of our State’s market value standard.
Accordingly, comparable sales typically provide the best
indicators of market value. [RCW 84.40.030] This is
particularly true for residential properties. The best
comparables are sales located in your neighborhood, with
similar land and improvement features, which sold
closest to the valuation date at issue. Assistance in
finding comparable sales is available on the Assessor’s website
and their Office, (509) 754-2011, X2683. Realtors and
title companies may also be resources for comparable
sales.
Comparing Comparable Sales
Comparable properties do not have to exactly match your
property. Look for sales that are most similar, note
their differences, and identify superior and inferior
property features. This comparison process should enable
you to determine whether your property would sell for
more than or less than the price paid for each selected
sale, leading you to a market value estimate.
Market Timing
According
to State law, the Assessor must base assessed valuations
as of January 1st of each assessment year. For example,
if you are appealing a 2018 assessment year valuation,
for taxes payable in 2019, the valuation date at issue
is January 1, 2018. From a market timing standpoint, the
Board gives comparable sales occurring closest to this
date most weight.
Frequently Asked Questions
How do I appeal?
File one
(1) copy of completed petition forms to the Board.
Submit separate petitions for each parcel. There is no
charge for filing an appeal.
When must I appeal?
Don't
miss the filing deadline! Petitions
must be received by the Board on OR before July 1st of
the assessment year* OR within thirty (30) calendar
days after the date of the value change notice (or
other notice of determination) – whichever date is
later. {WAC 458-14-056(2)} If submitted by mail,
petitions must be postmarked by the post office no later
than the filing deadline. {WAC 458-14-056(4)}
*Assessment year is the year before the tax is due.
Under very limited conditions, late petitions or appeals
for previous assessment years may be accepted. {WAC
458-14-056; 458-14-127}
I appealed last year's valuation but haven't had a
hearing or decision from the Board. Do I need to appeal
again this year?
Yes! The
Assessor revalues properties each year, which means you
must file a new complete petition to protect your appeal
rights. It is important to keep in mind that
information submitted in a previous year's appeal
remains as part of the permanent record for that
petition. If you feel the information is still
pertinent to the current year's appeal, you may re-submit a
copy of this data with your new petition.
What information is required to file an appeal?
One
complete, separate petition for each parcel must include
the following information:
-
Assessor's parcel number
-
Taxpayer name and address
-
Taxpayer's representative, if applicable (must
include power of attorney)
-
Property description to include property address,
parcel size, zoning, and general building information
-
Value as listed by the Assessor
-
Your opinion of value
-
Specific reasons why you believe the Assessor's
value does not reflect the true and fair market value of
your property. Your petition must include sufficient
information or statements to apprise the Board and the
Assessor of the reasons why you believe the Assessor's
determination is incorrect. Assessment comparisons of
other properties, percentage of value increases,
personal hardship, amount of tax, and other matters
unrelated to market value cannot be considered. {WAC
458-14-056(5)}
-
Taxpayer's signature and date
-
Attach a copy of the Assessor's revaluation
change notice or other determination notice.
The
Board cannot consider incomplete petitions.
What types of evidence should I provide?
Remember,
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)}
Why should I include comparable sales and how do I
find them?
Sales of
the subject property and/or comparable properties are
the foundation of our State's market value standard.
Accordingly, comparable sales typically provide the best
indicators of market value. [RCW 84.40.030] This is
particularly true for residential properties. The best
comparables are sales located in your neighborhood, with
similar land and improvement features, which sold
closest to the valuation date at issue. Assistance in
finding comparable sales is available in the Assessor's
Office, 509-754-2011, X2683. Realtors and title
companies may also be resources for comparable sales.
What is meant by the valuation date?
According
to State law, the Assessor must base his assessed
valuations as of January 1st of each assessment year.
For example, if you are appealing a 2018 assessment year
valuation, for taxes payable in 2019, the valuation date
at issue is January 1, 2018. From a market timing
standpoint, the Board gives sales occurring closest to
this date most weight. {WAC 458-14-087(3)}
What if there are no sales comparable to my property?
Comparable properties do not have to exactly match your
property. Look for sales that are most similar, note
their differences, and identify superior and inferior
property features. This comparison process should
enable you to determine whether your property would sell
for more than or less than the price paid for each
selected sale, leading you to a market value estimate.
What if I don't have time to gather all the evidence
by the petition deadline?
For the
purposes of filing a complete appeal, as long as your
petition includes sufficient information or statements
to apprise the Board and the Assessor of the reasons why
you believe the Assessor's determination is incorrect,
it is not necessary to include all the evidence you
intend to use at your hearing. It is required that
items 1-5 be completed and petition signed prior to
acceptance. While it is recommended that you provide the
evidence you will use as early as possible, additional
evidence may be submitted up to twenty one (21)
business days before your hearing. {WAC
458-14-056(5)}. Additional evidence must be submitted
separately for each petition and each page must include
the petition number on the top of the page.
When will I have a hearing?
The Board
schedules hearings on a first come, first served basis.
Accordingly, the scheduling of your hearing will depend
on the volume of appeals and the timing of your petition
filing. You will be notified by mail of your hearing
date at least 30 business days in advance. If the date
of the hearing conflicts with your schedule, we can
reschedule your hearing once if you notify us
within seven (7) business days of the mailing
date on your scheduling notice. If necessary and
requested, your hearing may be held telephonically.
What can I expect at the hearing?
The
hearing is an informal review where property owners may
represent themselves without having to pay someone to
argue your case. You and the Assessor's representative
will have the opportunity to give oral testimony and
review your previously submitted arguments and evidence.
Each party will have the opportunity to question and
rebut the other party's arguments and evidence. Two or
three Board Members typically preside over the hearing.
The Board typically allows up to 30 minutes for
residential appeals, and 60 minutes for commercial
appeals.
May I submit additional information at the hearing?
The
timely submission of evidence by both parties is
essential to the fair hearings process. WAC 458-14-066
sets forth the timing requirements for each party,
stating: 1) the Assessor must provide valuation
information to the Taxpayer and to the Board at
least twenty-one (21) business days prior to the
hearing; and 2) the Taxpayer must provide valuation
information to the Board at least twenty one (21) business
days prior to the hearing. Valuation information
includes: comparable sales; income data & analysis;
construction cost analysis; independent appraisals;
contractor estimates of costs to repair building or land
defects; documents delineating development limitations
or easements; etc.
When will I receive a decision?
Decisions
are typically mailed within two weeks of the hearing,
statute allows 45 days, unless the case has some unusual
complexities that need more time to consider. [RCW
84.48.010] {WAC 458-14-116(3)}
What if I am not satisfied with the Board's decision?
Either
the Appellant or the Assessor may appeal the Board's
decision to the State Board of Tax Appeals. An appeal
must be filed with the State Board within thirty (30)
calendar days of the mailing date of our Board's
decision. Appeal forms are available at the Board of Tax
Appeals website www.bta.state.wa.us or
by phone 360-753-5446. These forms are also available by
contacting our office. {WAC 458-14-170(1)}
What if my taxes are due before I have a hearing or
receive a decision?
It is
important to pay your taxes by the deadline in order to
avoid interest and penalties.
If the Board decreases the value of my property, how
will that affect my taxes?
If the
Board decreases your value, the Assessor's records will
be adjusted and the Treasurer's Office will either 1)
send a revised tax statement if the decision occurs
before April 30th or October 31st of the tax year, or 2)
issue a refund if your full year's taxes have already
been paid. {WAC 458-14-116(3)} This process may take a
couple of months to complete.
Informational Brochures Available:
Return to
Top
Appealing Your Property Tax
Assessment to the County Board of Equalization:
https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/AppealProp.pdf
Property Tax Exemption for Senior
Citizens and Disabled Persons Brochure:
https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/SeniorExempt.pdf
Homeowner’s Guide to Mass
Appraisal:
https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/PropTaxMassAppraisal.pdf
Homeowner’s Guide to Property Tax:
https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/HomeOwn.pdf
Property Tax Deferral for Senior
Citizens and Disabled Persons
https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/SeniorDefs.pdf
Forms
Available:
Taxpayer Petition to the County
Board of Equalization for Review of Real Property
Valuation Determination:
https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/64-0075.doc
Taxpayer Petition to the County
Board of Equalization for Review of Current Use or
Designated Forest Land Determination:
https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/64-0077.doc
Request for Reconvening:
https://dor.wa.gov/legacy/Docs/forms/PropTx/Forms/ReqForReconvening.doc
Taxpayer Petition to the County
Board of Equalization for Review of Senior
Citizen/Disabled Person Exemption of Deferral
Determination:
https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/64-0090.doc
Other
Forms / Information Available:
https://dor.wa.gov/get-form-or-publication/forms-subject/property-tax-forms
