State Law requires our office to value all taxable property at 100% of its true and fair market value. All property is subject to taxation unless specifically exempted by law.

Appraising Property

Real property is land and any improvements such as buildings or crop on land. Real property is valued using 1 or more of the 3 appraisal methods:

• The market or sales comparison uses sales to provide estimates of value for similar properties.
• The cost approach considers what it would cost to replace an existing structure with a similar 1 that serves the same purpose.
• The income is used primarily to value business property where the property tends to be worth its income producing potential.

 

Assessed Value Appeals

You must file an appeal petition (PDF) with the Yakima County Board of Equalization by July one of the assessment year or within 60 days of when the change of value notice was mailed, whichever date is later. Appeal forms are available from the clerk of the Board or the Assessor's Office.