Frequently Asked Questions

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.

Petition forms are available by contacting the Board of Equalization at (509) 574-1500 or online at Forms | Yakima County, WA.

Petition forms are available by contacting the Board of Equalization at (509) 574-1500 or online at Forms | Yakima County, WA.

In Yakima County, the deadline for filing an appeal is within 60 days of when the “Notice of Value” was mailed by the Department of Property Assessments. 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. EMAILED DOCUMENTS ARE NOT ACCEPTED. 

The board cannot consider incomplete petitions. A complete, separate petition for each parcel must include the following information:

• Assessor’s parcel number
• Taxpayer name and address
• Taxpayer’s representative, if applicable (must include power of attorney)
• Property description to include property address, parcel size, zoning, and general building information
• Value as listed by the assessor
• Your opinion of the value
• 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 (WAC 458-14-056(5))
• Taxpayer’s signature and date
• A copy of the assessor’s "Notice of Value" must be attached to the petition. If it is not attached, your petition will be denied.

Remember, the issue before the board is the market value of your property. Accordingly, you will need to furnish evidence that demonstrates that the assessor’s valuation exceeds your property’s fair market value. State law requires the assessor to value all taxable property at 100% of its true and fair market value in money, according to the highest and best use of the property. Market value is the amount of money that a willing and unobligated buyer is willing to pay a willing and unobligated seller.

Successful forms of evidence include:

• Comparable sales and/or sales of the subject property
• Contractor estimates of costs to repair building or land defects
• Letters or documents from government agencies and/or experts regarding development limitations
• Deeds describing easements that impact value
• Independent appraisals
• Photographs of features or conditions you believe diminish your property’s market value
• Maps showing proximity to high traffic areas, access limitations, etc.

When gathering evidence and formulating arguments, it is important to keep in mind that, by law, the assessor is presumed to be correct. The burden of proof is on you to show that the assessor’s determination is incorrect. Evidence must be “clear, cogent, and convincing” (WAC 458-14-046(4)).

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 by the deadline.

Assessor's Office Phone: (509)574-1100 or Website: Assessment | Yakima County, WA

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.

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)

 Please 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.

The scheduling of your hearing will depend on the volume of appeals and the timing of your petition filing. An assessor’s representative will review your petition and may contact you at your daytime phone number. You may initiate contact with an assessor’s representative by calling (509)574-1100.

If you are able to reach agreement on the true and fair value of the property, you will be offered a Stipulated Agreement form to sign that establishes the new value and withdraws the petition. In this case, you will not have a board hearing. However, if you cannot come to an agreement with the assessor’s representative, then you will be scheduled for a board hearing. You will be notified by mail of your hearing date approximately 3 weeks in advance. 

You and the Assessor’s representative will have the opportunity to give oral testimony and written evidence to support the assessed valuation. 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.

Documentary evidence (comparable sales, appraisals, contractor estimates, pictures, site plans, maps, etc.) must be submitted to the board at least twenty-one business days before the hearing.

Decisions are typically mailed within four to six weeks of the hearing.

Either the appellant or the assessor may appeal the board’s decision to the State Board of Tax Appeals. An appeal must be filed with the state board within 30 calendar days of the mailing date of our board’s decision. Please visit the Washington State Board of Tax Appeals website or call 360-753-5446 for more information.

- Washington State Board of Tax Appeals

It is important to pay your taxes by the deadline in order to avoid interest and penalties.

If the board decreases your property value, the assessor’s records will be adjusted, and the treasurer’s office will either send a revised tax statement or issue a refund if your full year’s taxes have already been paid (WAC 458-14-116(3)). This process may take a few months to complete.