128 North 2nd Street, Yakima, Washington 98901
Phone: (509)574-1500 - (800) 572-7354,
Board Of Equalization
Facts and Information
If you feel the assessment of your property is not correct you may appeal the value of your property to the Board of Equalization. The following information is to assist you in this process.
LISTING COMPARABLE SALES
You may obtain comparable sales information from records at the Department of Property Assessments, realtors or title companies. Select the sales of properties that are most comparable to your property/home which sold within 5 years prior to the assessment valuation date on your property. The best sales comparisons are sales of similar properties in your area or neighborhood. For each comparable sale you use, be sure to include the parcel number, property address, date of sale and the sale price.. Sales within the last 5 years are permissible; however the closer the sale to the assessment date, the better the comparison. Also include comparable characteristics of the property. Comparable characteristics to consider are:
BUILDING, CROP, ETC
OTHER SUPPORTING EVIDENCE TO INCLUDE:
INCOME AND EXPENSE INFORMATION
If your appeal is on a Commercial or Industrial property, you must submit at least three (3) years of income and expense information along with your appeal. Both the Board of Equalization and the Assessor’s office realize the sensitivity of this information. Both RCW 84.08.210 and 84.40.020 protect the privacy of this information from disclosure or public inspection. You can be assured that this information will be held in strict confidence.
REDUCTIONS, EXEMPTIONS, DEFERRALS
If your property is damaged or destroyed, you may be eligible for a reduced assessed value for taxes payable in the following year. Destroyed Property forms are available from the Department of Property Assessments.
If you have agricultural, open space, or timberlands, you may apply for classification under the Current Use/ Open Space program. A current use assessment generally - means a reduced assessed value on land value for the duration of the classification. Please be advised, there are additional tax, penalties, and interest charges for removal from this classification. Contact the Assessor’s Office for information and application forms. The application must be made by December 31st for classification in the following assessment year.
If you improve your single-family residence by remodeling or adding new rooms, you may apply for a three-year exemption from taxes on the value of the physical improvements. Physical improvements do not include normal maintenance items. An application for the exemption must be filed with the Assessor prior to completion of the project.
SENIOR CITIZEN/DISPABLED PERSONS EXEMPTION PROGRAM
If you are a senior citizen or disabled person you may qualify for property tax relief. To be eligible for the Property Tax Exemption program, you must:
Your household income determines the amount of exemption from regular property taxes or excess levies.
Senior citizens and disabled persons who apply for qualification for this property tax exemption program, must provide verification and proof of income to the Assessor’s office.
PROPERTY TAX DEFERRAL PROGRAM
If you are a senior citizen at least 60 years of age, or a person retired because of disabilities and have qualified for a senior/disabled exemption and your income is below $40,000, you may defer property taxes and special assessments to a total amount equal to 80% of the equity in your home. Unlike the senior citizens and disabled persons exemption program, deferred taxes are a lien on the property. This lien becomes payable, together with interest, upon sale or transfer of the property.
Your family automobile, household goods, personal effects, and home furnishings are not subject to property tax. However, personal property tax may be due if these items are used in a business. Churches, government units, and many nonprofit agencies do not pay property tax when the property is used for a tax-exempt purpose. The Department of Revenue determines which properties are entitled to the exemption based on laws enacted by the Legislature.
PROPERTY TAX RATES DIFFER
The amount of property tax due on comparable properties may be different throughout a county. Such differences can be due to multiple factors:
PROPERTY TAX LIMITATIONS
There are two restrictions or limits that affect how high property tax rates can go — the one percent (1%) constitutional limit and the levy limit. These are limits on the amount of tax collected, not on the assessed value of your property. The Department of Property Assessments compiles the taxing district budget request and applies it to the total assessed value within the taxing district; taking into account the State limitations to set the levy rate. Rates are expressed in dollars per every thousand dollars of assessed value.
THE ONE PERCENT CONSTITUTIONAL LIMIT
Washington State’s Constitution limits the regular (non- voted) combined property tax rate applied to an individuals property to one percent (1 %) ($10.00 per $1,000) of market valuation. Voters may vote for special levies that are added to this figure. Special levies for schools are a common example.
THE LEVY LIMIT
The Levy Limit applies to a taxing district’s budget and not to increases in the assessed value of individual properties. Since 2001, taxing districts may collect a one percent (1%) increase in their regular, non-voted levy over the highest lawful levy amount from the previous year. The governing board of the district must pass a resolution authorizing this increase. New construction, annexations, and excess levies approved by the voters are not included in the levy limit. Therefore, a taxing district’s actual revenue Increase may be greater than one percent (1 %)
Contact any of the Commissioners
by e-mailing firstname.lastname@example.org
or phone 574-1500 or fax (509) 574-1501.
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