How to Appeal the Assessed Value of Your Property
Updates from the Board of Appeals and Equalization:
COVID-19 Service Updates
BoAE representatives are available to assist you virtually from 8:30am to 4:30pm by email at BOE@kingcounty.gov and by phone at 206-477-3400. To file an appeal online, please follow the eAppeal links on the upper right side of this page. For the safety of taxpayers and the Board, assessment appeal hearings are conducted by phone. However, if you would like to attend your hearing in-person at the King County Courthouse, please select option 8 on our Hearing Participation form and email it to BOE@kingcounty.gov. Although we will accommodate your in-person attendance, hearing examiners and Board members may participate remotely or attend in-person at their own discretion.
Appeals for the 2022 Assessment Year (for Taxes Payable in 2023)
The 2022 Official Property Value Notice Cards for all properties in King County will be mailed from the Department of Assessments between May 2022 and November 2022. If you wish to file an appeal on the 2022 assessed value of your property, you must do so within 60 days of the mailing date printed on your Official Property Value Notice Card. Please wait to file your appeal until after you have received and reviewed your 2022 Official Property Value Notice Card. It is recommended that you file online using the eAppeals link at the upper right of this page to avoid any processing delays.
The Late Filing Period for the 2021 Assessment Year (for taxes Payable in 2022) is Now Closed
AA real property appeal for your 2021 value can only be accepted if it is submitted with an Assessor’s notice of a change in value that was issued by the Assessor in the last 60 days, or if you qualify for code 07 on the Request to Reconvene form located at the bottom of the “Print appeals form” box on the right side of this page.
Tips for filing an appeal:
- File online using eAppeals! This will allow you to check on the current status of your appeal at any time and allow you to instantly view appeal related documents sent to you by the Board of Equalization and the King County Assessor.
- Include all evidence with your appeal, or submit it as soon as possible. An early submission will increase the possibility of receiving a reduction offer from the Assessor without having to attend a hearing. Examples of useful types of evidence include but are not limited to:
- Sales info of similar properties with sales dates close to the valuation date
- Professional cost estimates to fix any structural defects or maintenance issues
- Recorded documents that reference any easements or other restrictions on the property
- Official communications or documentation from city, county, or an environmental agency confirming environmentally critical areas exist on the site, and/ or any development limitations affecting the property
- Request an expedited hearing. Hearings are generally scheduled in the order the appeals are received; however, once you 1) complete your evidence submission and 2) you have received the Assessor’s Response, you will be eligible for an expedited hearing. To request an expedited hearing, please email BOE@kingcounty.gov.
Factual Error Corrections – When an Appeal May Not Be Required
If you feel a mistake has been made in valuing your property, it is recommended that you contact the Department of Assessments directly before filing an appeal at (206) 296-7300 or Assessor.Info@KingCounty.gov. You can review your property parcel/account information online using eReal Property at Assessor-Online Services or with the Assessor’s staff to make sure an error has not been made.
When to File an Appeal - Within 60 Days of the Mailing Date of your Official Property Value Notice
The Department of Assessments will be mailing Official Property Value Notice1 cards for the 2020 assessment year between May and November 2020. Your 2019 assessment value will determine the amount of taxes you pay in 2020 (the first half of your taxes will be due in April, and the second half in October). Taxpayers who believe the assessed value of their property exceeds its fair market value may file a petition form (or file online using eAppeals) during the 60 calendar day period following the mailing date printed on their property’s 2020 value notice.
Petitions must either be postmarked, hand delivered to the BOE’s office, or filed online by the latter of July 1st of the assessment year2 OR within sixty 60 calendar from the mailing date printed on the value notice (or other notice of determination) {WAC 458-14-056(2) and WAC 458-14-056(4)}. Please note the BOE does not accept petitions via fax or email.
To lookup the appeal filing due date for a specific property, go to: https://blue.kingcounty.gov/assessor/eappeals/RPLookup.aspx, and enter in your property address or parcel. Once you have selected your property, your appeal due date will be shown. If the year for the due date displayed still shows 2019, then your 2020 assessment value change notice has not yet been mailed by the Department of Assessments. Please wait to file appeal your 2020 assessment appeal until after you receive your 2020 valuation notice.
1 Click here to see an example of an Official Property Value Notice card
2 Assessment year is the year before the tax is due (ex. 2020 assessment determines taxes payable in 2021, thus the 2020 assessment year corresponds to the 2021 tax year).
Once the 60-day filing period has lapsed, the BOE can only accept late filings under conditions specified by law {WAC 458-14-056; 458-14-127}. For further information on these limited conditions, please review our "Valid Reasons for Granting a Waiver" page and the “Request to Reconvene” form at the bottom of the “Print appeals forms” section on the right side of this page. All late filings for the current assessment year are due by April 30th of the tax year (i.e. a late appeal filing for the 2019 assessment year must be postmarked by April 30, 2021).
As an alternative to pursuing an appeal with the King County Board of Equalization you can pay your taxes under protest and then file an action in superior or federal court. If you pursue this option, it is recommended you consult with an attorney before proceeding. Additional information on how to pay your property taxes under protest can be found here: http://dor.wa.gov/docs/pubs/prop_tax/protest.pdf
How to Appeal
There are two options to file an appeal with the BOE:
- File online using eAppeals:
To file online visit eAppeals to learn about how property is assessed and file a real property appeal if you decide it is necessary. (Click here to review the online appeal process.) eAppeals can only be used to appeal real property assessments.
OR
- Mail the BOE’s petition form, any attachments, and/ or supporting evidence to the following address:
King County Board of Equalization
516 Third Avenue, Room 1222
Seattle, WA 98104
For real property appeals, use the real property petition form and for personal property appeals, use the personal property petition form. These forms and the forms other types of appeals, can be found in the “Print appeals forms” section on the right side of this page. All documents must be filed in duplicate.
Petitions either must be postmarked, hand delivered to the BOE’s office, or filed online by the latter of July 1st of the assessment year2 OR within sixty 60 calendar from the mailing date printed on the value notice (or other notice of determination).
For the purposes of filing a complete appeal, as long as your petition includes sufficient information or statements to apprise the Board of the reasons why you believe the Assessor’s determination is incorrect, it is not necessary to include all the documentary evidence you intend to submit within your initial filing. The BOE is independent from the Assessor, so don’t assume the Board knows anything about how your property is described or valued by the Assessor. You must prove that the Assessor’s determination is incorrect and prove what is correct for the Board to rule in your favor. SUBMITTING YOUR PETITION TIMELY IS KEY. While it is recommended that you provide the evidence you will use to support your appeal as early as possible, additional evidence may be submitted up to twenty-one (21) BUSINESS days before your future hearing, which is typically several months after you file the appeal. There is no charge for filing an appeal.
What Happens Next - Assessor’s Response to Your Appeal
When you submit your petition to the BOE, the staff processes your petition, sends you an acknowledgement letter, and forwards the copy of your petition to the Assessor’s Office for their review and response.
- Recommend a reduction and provide a stipulation agreement to the taxpayer – If the Assessor makes the determination that a reduction to your assessment is warranted, a stipulation agreement may be sent to you. If you agree with the proposed reduced value, send a signed copy of the stipulation agreement back to the Assessor prior to your scheduled hearing. Once the Assessor receives the signed stipulation agreement, the Department of Assessments will process your value change, your appeal filed with the BOE will be withdrawn, and you will not need to attend a hearing. Stipulations must be executed prior to the start of a hearing with the Board. If you do not agree with the Assessor, then it is advised you proceed with a hearing at the BOE.
OR
- Recommend a reduction without a stipulation agreement – If the Assessor’s response indicates a reduction is recommended, but no stipulation agreement is provided for you to sign, you can email our Board at BOE@kingcounty.gov (or mail a letter to the BOE) and request that the Board accept the recommended value. If you do not agree with the value, then it is advised you proceed with a hearing. In cases where the Assessor and the petitioner agree, a hearing will not be necessary unless the Board, after reviewing the recommended value, needs further information to support the recommended adjustment. If the Board accepts the value agreed upon by the petitioner and the Assessor, you will receive an Order of the Board confirming the recommended value adjustment.
OR
- Recommend the assessed value is sustained - If after reviewing the evidence included with your petition the Assessor decides the assessed value is reasonable and supported by market evidence, the Assessor will recommend the Board sustain the value. If you agree with the Assessor, you can email BOE@kingcounty.gov (or mail a letter to the BOE office) and request that your appeal be withdrawn. Requests for withdrawals must be received no later than two business days prior to the scheduled hearing. The petitioner may withdraw up to the time of the hearing at the discretion of the Board. If you do not agree with the Assessor, then it is advised you proceed with a hearing at the BOE.
If you have any questions regarding the Assessor’s response, please contact the Department of Assessment’s Appeals Section at (206) 296-7300.
What Happens Next - Additional Information on the Appeal Process
For additional information review the Preparing Your Appeal and FAQ links located in the navigation bar to the left.
Print appeals forms
Real property includes single-family residences, vacant land, commercial real estate, etc.
Personal Property Petition form (PDF)
Personal property includes business equipment, commercial equipment, mobile homes, and floating homes.
Current Use Petition form (PDF)
For appealing (1) denial of an application from the Assessor, (2) removal from the Current Use or Forest Land programs, and/or (3) the Current Use valuation. Use Real Property Petition Form to appeal appraised or market value.
Exemption Petition form (PDF)
For appealing the Assessor’s Exemption, Deferral, or Destroyed Property Determination, including Senior Citizen Exemption determination to deny the exemption.
Hearing Participation form (PDF)
For withdrawing your appeal, requesting a one-time hearing reschedule, requesting an alternative hearing format, or requesting any special accommodations.
Authorization of Agent form (PDF)
For designating an individual person or an entity to act as your representative on your property tax appeal.
The following forms may be used when an appeal has not been filed timely:
Request to Reconvene (PDF)
New Purchaser (PDF)
Affidavit of No Notice (PDF)
Assessor Unaware (PDF)
Waiver of Filing Deadline (PDF)
Valid Reasons for Granting a Waiver