Petitions must be received by the Clerk of the Board on or before July 1 of the assessment year* or within 30 calendar days after the date of the Value Change Notice (or other notice of determination) - whichever date is later (WAC 458-14-056(2)). If submitted by mail, petitions must be postmarked by the post office no later than the filing deadline (WAC 458-14-056(4)).
*Assessment year is the year before the tax is due. It is shown on the Value Change Notice. Under very limited conditions, late petitions or appeals for previous assessment years may be accepted (WAC 458-14-056; 458-14-127).