How do I appeal my property tax assessment in Washington?

Washington property tax appeals are governed by RCW Title 84 and decided by County Boards of Equalization and the State Board of Tax Appeals.

1. Assessment Standard

Property must be assessed at 100% of true and fair market value (RCW 84.40.030). Counties revalue annually (most) or on cycles up to 4 years (RCW 84.41.030).

2. County Board of Equalization (BOE)

File Form REV 64 0075 with the County BOE by July 1 of the assessment year or within 60 days of the value-change notice, whichever is later (RCW 84.40.038). Some counties allow up to 30 days for late filings on good-cause shown.

3. Hearing

The BOE is a quasi-judicial body. The assessor's value is presumed correct (RCW 84.40.0301); the taxpayer must rebut by clear, cogent, and convincing evidence — a higher standard than most states. Evidence: appraisal, recent sales of comparables, income approach for commercial.

4. State Board of Tax Appeals (BTA)

Appeal a BOE order within 30 days under RCW 84.08.130. Choose formal (record on appeal, decisions precedential) or informal (de novo, decisions not precedential).

5. Superior Court

BTA formal decisions are appealable to superior court under the Administrative Procedure Act, RCW 34.05.510, within 30 days.

6. Exemptions

Senior citizen/disabled persons exemption under RCW 84.36.381 for 61+ or disabled with income under approximately $58,423 (2024, varies by county); freezes valuation and reduces some levies. Veterans, religious, and nonprofit exemptions in RCW 84.36.

This is legal information, not legal advice.