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Washington · Property tax appeal guide · Updated Oct 2026

How to appeal your property tax assessment in Washington

Washington homeowners pay a median of $4,556 a year in property tax, an effective rate of 0.81%, the 25th highest of the 51 states we cover. The deadline to appeal: July 1 or 30-60 days after notice. Here is who sets your value, how to challenge it and what evidence works.

0.81%Median effective tax rate
$4,556Median yearly tax on a home
July 1 or 30-60 days after noticeDeadline to appeal
County Board of Equalization (BOE) petitionWhere you file first
Deadline: July 1 or 30-60 days after notice

Varies, some openAs of October 21, 2026, the July 1 deadline has passed, but the window stays open for 30-60 days after each Change of Value Notice, and several counties mail notices into the fall (for example, Snohomish County notices mailed October 9 can be appealed until December 8, 2026). Check the date on your notice; 2027 assessment-year notices go out during 2027, in many counties starting in spring.

File your petition with the county Board of Equalization by the later of July 1 of the assessment year or 30 days after the Change of Value Notice was mailed (or sent electronically). Counties may extend the 30 days to up to 60 days; some do, including King and Snohomish, while others (for example Pend Oreille) keep 30 days. If you mail it, the postmark counts. If you file after July 1, attach a copy of your notice. Example: Snohomish County gives 60 days; its 2026 notices mailed June 26 had to be appealed by August 25, 2026, and notices mailed October 9, 2026 must be appealed by December 8, 2026 (4 p.m. for in-person or email filing). The exact due date is printed on or calculated from your notice, so check it.

When your value changes, the assessor mails a Change of Value Notice (no notices go out January 15 to February 15). Counties mail at different times of year, often in batches by area. King County mails between May and November; Snohomish County mailed batches on June 26 and October 9, 2026.

Find your Washington county

Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.

How much could you save?

Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.

Use the full market value, not the assessed value, if your notice shows both. The estimate uses your bill or your state's median effective tax rate.

Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.

How to appeal in Washington, step by step

  1. Understand your assessment

    The county assessor values all property in the county. A county Board of Equalization (BOE), usually citizens appointed by the county commissioners or council, hears appeals. In King County it is called the Board of Appeals and Equalization. Homes are assessed at 100% of true and fair (market) value as of January 1 of the assessment year. That value sets the taxes you pay the following year. Every county must revalue all property every year. Each property must also be physically inspected at least once every six years; in the years between, values are adjusted using sales data.

  2. Check the record and talk to the assessor

    You can call or visit the county assessor's office at any time to review your value. Many disagreements are settled this way. But talking to the assessor does not stop the clock: file your BOE petition on time anyway to keep your appeal rights.

  3. Gather your evidence

    What works in Washington: Recent sales of similar homes near you, as close to January 1 of the assessment year as possible (parcel number, address, sale date, price, features); Your own purchase price, if you bought recently in an arm's-length sale; An independent appraisal of your home; Contractor bids or estimates to fix defects, plus photos of the problems; Corrections to the assessor's record (square footage, bedrooms, condition, view, waterfront); Documents on easements, wetlands, access or other limits that lower market value.

  4. File with the County Board of Equalization (BOE) petition REV 64 0075 REV 64 0002

    Fill out the Department of Revenue petition form (REV 64 0075, or your county's version) and file it with the county Board of Equalization clerk - in person, by mail, and in many counties online or by email. Use one petition per parcel and file an original plus a copy. You must give specific, market-based reasons and your own estimate of value; saying the value or tax is too high is not enough. You may ask the assessor for the sales and data used to value your home. Send any extra evidence to the board and the assessor at least 21 business days before your hearing. Hearings are informal and you can speak for yourself. The board must issue a written decision within 45 days after the hearing. Cost: No fee.

  5. Prove your case at the hearing

    The assessor's value is presumed correct. You must prove it is wrong by clear, cogent and convincing evidence of your home's market value (RCW 84.40.0301). The same presumption applies at the Board of Tax Appeals.

  6. If you lose: Washington State Board of Tax Appeals (BTA)

    Within 30 days after the county board mails its decision. The BTA cannot extend this deadline or accept late appeals. Send the BTA Notice of Appeal (most homeowners use the informal Property Tax Appeal form) with a copy of the county board's order, by email to [email protected] or by mail to PO Box 40915, Olympia, WA 98504-0915. There is no filing fee. Do not send evidence yet; the BTA's acknowledgment letter and prehearing order set your evidence deadlines. Because of a backlog, hearings are usually scheduled about 18 months after filing. An informal BTA decision cannot be appealed to Superior Court; a formal appeal can.

  7. After you win

    The board's value goes on the roll and the treasurer adjusts your tax bill for the following year; if you already paid, the county refunds or credits the difference. Washington revalues every year, so the assessor will set a new value next year and you may need to appeal again. A BTA order can last until the end of the assessor's revaluation cycle if nothing else changes.

Official forms

REV 64 0075 Taxpayer Petition to the County Board of Equalization for Review of Real Property Valuation Determination

Open the official form page

Board of Tax Appeals - Property Tax Appeal (Informal)

Open the official form page

REV 64 0002 Application for Senior Citizen and Disabled Persons Exemption from Real Property Taxes

Open the official form page

Rules that are different in Washington

Is your home assessed higher than similar homes?

Comparing your assessment to similar homes is not enough by itself. You must show with market evidence that the other homes are assessed at 100% of market value while yours is not; the board then sets every property involved at market value. This works only in limited cases. Run the numbers with our unequal assessment calculator.

Most wins start with a mistake in the assessor's record of your home. Check it line by line.

Record card checklist

Exemptions that lower your bill without an appeal

An exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.

Senior citizen and disabled person exemption

For owner-occupants who, by December 31 of the year before taxes are due, are 61 or older, retired due to disability, or veterans with an 80%+ (or total) service-connected disability rating, and whose combined disposable income is at or below their county's threshold. It reduces the tax on the home; the size depends on income, value and levies. Apply to your county assessor; renew at least every six years.

Official details

Property tax deferral for seniors, people with disabilities and limited-income homeowners

Lets qualifying homeowners postpone paying some property taxes; the deferred amount becomes a lien on the home. Apply through your county assessor.

Official details

Do you need a lawyer or a tax consultant?

You can file and speak for yourself; the hearing is meant for owners without a lawyer. An agent can act for you if you sign the power-of-attorney section of the petition or attach a signed power of attorney (not needed if the agent is a lawyer). At the BTA, a representative must file a representative authorization.

Free property tax appeal letter

Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.

Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.

Your details stay in your browser. Nothing you type here is sent to our server.

About you
The property
Your appeal
Reasons (tick all that apply)

Washington property tax appeal FAQ

What is the deadline to appeal property taxes in Washington?

File your petition with the county Board of Equalization by the later of July 1 of the assessment year or 30 days after the Change of Value Notice was mailed (or sent electronically). Counties may extend the 30 days to up to 60 days; some do, including King and Snohomish, while others (for example Pend Oreille) keep 30 days. If you mail it, the postmark counts. If you file after July 1, attach a copy of your notice. Example: Snohomish County gives 60 days; its 2026 notices mailed June 26 had to be appealed by August 25, 2026, and notices mailed October 9, 2026 must be appealed by December 8, 2026 (4 p.m. for in-person or email filing). The exact due date is printed on or calculated from your notice, so check it.

Where do I file a property tax appeal in Washington?

With the County Board of Equalization (BOE) petition. Fill out the Department of Revenue petition form (REV 64 0075, or your county's version) and file it with the county Board of Equalization clerk - in person, by mail, and in many counties online or by email. Use one petition per parcel and file an original plus a copy. You must give specific, market-based reasons and your own estimate of value; saying the value or tax is too high is not enough. You may ask the assessor for the sales and data used to value your home. Send any extra evidence to the board and the assessor at least 21 business days before your hearing. Hearings are informal and you can speak for yourself. The board must issue a written decision within 45 days after the hearing.

How much does it cost to appeal in Washington?

No fee.

Can I talk to the assessor before filing?

You can call or visit the county assessor's office at any time to review your value. Many disagreements are settled this way. But talking to the assessor does not stop the clock: file your BOE petition on time anyway to keep your appeal rights.

What if the board turns me down?

You can appeal to the Washington State Board of Tax Appeals (BTA). Within 30 days after the county board mails its decision. The BTA cannot extend this deadline or accept late appeals. Send the BTA Notice of Appeal (most homeowners use the informal Property Tax Appeal form) with a copy of the county board's order, by email to [email protected] or by mail to PO Box 40915, Olympia, WA 98504-0915. There is no filing fee. Do not send evidence yet; the BTA's acknowledgment letter and prehearing order set your evidence deadlines. Because of a backlog, hearings are usually scheduled about 18 months after filing. An informal BTA decision cannot be appealed to Superior Court; a formal appeal can.

What happens if I win?

The board's value goes on the roll and the treasurer adjusts your tax bill for the following year; if you already paid, the county refunds or credits the difference. Washington revalues every year, so the assessor will set a new value next year and you may need to appeal again. A BTA order can last until the end of the assessor's revaluation cycle if nothing else changes.

Sources

Checked 2026-10 against official Washington sources. Local deadlines and fees can differ; confirm with your assessor or board.

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