How can I appeal the assessed value of my property to the Yakima County Board of Equalization?
To file an appeal of the Assessor’s “Notice of Value” on your property, you must complete a petition form with the Yakima County Board of Equalization. A letter or phone call will not be accepted as a substitute for the petition form. There is no charge for filing an appeal.
Who may file an appeal?
The. property owner or entity whose name and address appears on the assessment rolls or their duly authorized agent may file an appeal.
Where can I get a Petition form?
Petition forms are available online by clicking “Forms”, by contacting the Board of Equalization or the Assessor office, or from the Department of Revenue.
What is the deadline for filing?
The deadline for filing an appeal is July 1st of the assessment year, or within 60 days of when the “Notice of Value” was mailed by the Department of. Property Assessments, whichever date is later. If you mail your petition form, it must be postmarked by midnight of the deadline. You may hand deliver the petition to the Board of Equalization and have it date-stamped if you wish.
Should I contact the County Assessor’s Office?
Yes, you can contact the Department of Property Assessments to review your assessed valuation any time you have a question regarding your property value. Property owners can often settle disagreements at this level without continuing the appeal process. However, to preserve your appeal rights, you will need to file your petition with the Board of Equalization.
When do I receive a “Notice of Value”?
The County Assessor mails a “Notice of Value” to property owners every year. The notice will indicate the assessed valuation of Market Land and Building, New Construction, Crop, etc., Current Use Land, and Senior Frozen Value, if applicable.
What if I did not get a “Notice of Value”?
If you did not receive a “Notice of Value” at least 15 calendar days prior to the deadline for filing the petition for the current assessment year, and your valuation changed, contact the Clerk of the Board of Equalization. (WAC 45814.127) Note: The Assessor is required to send the notice to the owner of record whose name and address appears on the assessment rolls. The property owner is responsible for notifying the Assessor of any address change and/or for requesting copies of notices for a mortgage company or lending company.
What information must I provide for a completed petition?
- The Parcel number of the property you are appealing (one parcel per form)
- Name and contact information
- Specific reasons why you believe the Department of Assessments valuation is incorrect; (the tax amount, the assessed value of other properties, the percent of increase, personal hardship, and other matters unrelated to the assessed value cannot, by law, be considered by the Board).
- Income and expense information if yours is a Commercial or Industrial property.
- Your estimate of value
- Your signature (or Power of Attorney, if applicable)
When will I have a hearing?
The Clerk of the Board of Equalization will notify you of the location, date, and time of your scheduled hearing three weeks in advance of the hearing date.
What can I expect at the hearing?
You and the Assessor’s representative will have the opportunity to give oral testimony and written evidence to support the assessed valuation. You may cross examine each other and rebut evidence. The hearing is an informal review designed to allow property owners to represent themselves without an attorney. Keep in mind, the Assessor is by law, presumed to be correct. The burden of proof is on you, the owner, to show that the assessed value is not accurate. You must present clear, cogent, and convincing evidence to support your estimate of market value.
How soon will I receive a decision from the Board of Equalization?
You will usually receive a written decision from the Board of Equalization. The Board can either raise, lower or sustain the Department of Assessments’ valuation.
What if l am not satisfied with the Board of Equalization’s decision?
You may appeal the Yakima County Board of Equalization’s decision to the Washington State Board of Tax Appeals. Your appeal must be filed with the State Board within 30 calendar days of the postmarked date of the Board Order. The local Board of Equalization has a supply of State appeal forms for your convenience.
Should I wait until after my hearing to pay my property taxes?
No! Pay your property taxes when they are due. After your hearing, when the Board of Equalization has made their decision, the County Treasurer will notify you of any adjustment to your taxes.