The Petition

For a successful appeal, please thoroughly read all information provided, particularly in the "Evidence" section.

Reasons not considered:

• assessment comparisons of other properties

• percentage of value increases

• personal hardship

• amount of tax

• other matters not directly related to the market value
  

How do I appeal?

File two (2) copies of completed petition form to the Board. Submit separate petitions for each parcel. Petition forms are available from the Board by calling 425-388-3407 or 388-3859 or click here to download the petition form and instructions (PDF - 134 kb). There is no charge for filing an appeal.

When must I appeal?

Petitions must be received by the Board on or before July 1 of the assessment year* OR within sixty (60) calendar days after the date of the value change notice (or other notice of determination) – whichever date is later. If submitted by mail, petitions must be postmarked by the post office no later than the filing deadline.

*Assessment year is the year before the tax is due. It is shown on the value change notice. Under very limited conditions, late petitions or appeals for previous assessment years may be accepted.

What information is required to file an appeal?

A complete, separate petition for each parcel (submitted in duplicate) must include the following information:

1. Assessor’s parcel number;

2. Taxpayer name and address;

3. Taxpayer’s representative, if applicable (must include power of attorney);

4. Property description to include property address, parcel size, zoning, and general building information;

5. Value as listed by the Assessor;

6. Your opinion of the value;

7. 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. Matters unrelated to market value such as assessment comparisons of other properties, percentage of value increases, personal hardship, amount of tax, etc., cannot be considered.

8. Taxpayer’s signature and date; and

9. You must attach a copy of the Assessor’s revaluation change notice or other determination notice.

The Board cannot consider incomplete petitions.