What if you don't agree with your property assessment?
If you believe your assessed value does not reflect fair market value, your best recourse is to file a Petition for Appeal with the Pierce County Board of Equalization within 60 days of the date of mailing indicated on the VALUE CHANGE NOTICE or July 1 of the current assessment year, whichever is later.
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The owner or person responsible for payment of taxes on any parcel of real or personal property may petition the Board of Equalization for a change in the assessed valuation that was determined by the County Assessor. The petition must be filed with the Board, on forms provided by them (see Board of Equalization above), on or before July 1 of the current assessment year, or within 60 days of the date of mailing of a VALUE CHANGE NOTICE or other determination notice, whichever is later.
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The Board of Equalization was established by Chapter 84.48 RCW. Boards of Equalization are quasi-judicial bodies completely independent of the Assessor's Office, which hear property owner appeals regarding assessed valuations assigned to their property. The Board considers matters of equalization and determines whether or not assessed valuations exceed 100% of the property's fair market value. In their deliberations, the Board cannot consider matters such as personal hardship, tax levy rates, overall tax amounts, or other matters unrelated to the valuation of the property.
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When the Board of Equalization reduces a property value established by the Assessor-Treasurer's office as a result of a property owner's appeal, the new valuation shall take effect immediately, subject to the parties' right to appeal the decision. If the value established by the Assessor-Treasurer's office is increased, the increased valuation shall become effective thirty days after the date of service or mailing of the notice of the adjustment unless the taxpayer or assessor files a petition to the State Board of Tax Appeals before the effective date. If a petition is filed, the increase does not take effect until the State Board of Tax Appeals disposes of the matter. Value changes apply only to the year in which the appeal is made and granted.
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Check the tax parcel number you enter on the petition. Make sure it contains 10 digits and that it is the correct parcel for the location you are appealing. Only one (1) parcel number is allowed per petition. If you have other parcels you wish to appeal, you must submit each one on a separate petition. You may reproduce the forms as needed in the current year.
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The Assessor-Treasurer, by law, is presumed to be correct in the assessment of property. It is your responsibility to prove that the Assessor-Treasurer is in error. Your original petition, at the time of filing, must contain information supporting your estimate of value. For residential property, this can be a listing of physical problems to the land or an improvement; or comparable sales of other property that sold within the past five (5) years. The assessment year begins January 1, and most assessments are based on sales prior to that date. For commercial property you must attach a copy of the income and expenses information for the past two (2) years and, if applicable, rent rolls or lease agreements for the same. This is required for all commercial/industrial lands. If you have an outside appraisal, submit it in support of your argument.
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If you are not the owner, but have been authorized to file a petition, the owner must either sign the back of the petition in the Power of Attorney area, or sign a letter of authorization which states the property name and/or parcel number, the company or name of the authorized party, and which year the party is authorized to submit the petition. Date the document. Letters of agency authorization must be notarized and updated yearly.
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All petitions and all attached information including photos must be filed in duplicate (original and one copy) with the Board of Equalization. If for some extenuating reason an original cannot be submitted, please make sure both copies are completely legible to avoid return of the petition.
Call the Board of Equalization office at (253) 798-7415 for a petition and/or further instructions
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2401 South 35th Street Room 142
Tacoma, WA 98409
Hours: 8:30 - 4:30
Customer Service Hotline (253) 798-6111
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