What types of evidence should I provide?

Remember, the issue before the Board is the market value of your property. Accordingly, you will need to furnish clear, cogent, and convincing 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)).

Show All Answers

1. What type of appeals may be brought before the board?
2. How do I appeal?
3. When must I appeal?
4. What information is required to file an appeal?
5. What types of evidence should I provide?
6. Why should I include comparable sales and how do I find them?
7. What is meant by the valuation date?
8. What if there are no sales comparable to my property?
9. What if I don't have time to gather all the evidence by the petition deadline?
10. When will I have a hearing?
11. What can I expect at the hearing?
12. May I submit additional information at the hearing?
13. When will I receive a decision?
14. What if I am not satisfied with the Board's decision?
15. What if my taxes are due before I have a hearing or receive a decision?
16. If the board decreases the value of my property, how will that affect my taxes?