What If You Don't Agree With Your Property Assessment?
If you believe your assessed value does not reflect fair market value, your best recourse is to file a petition for appeal with the Pierce County Board of Equalization within 60 days of the date of mailing indicated on the value change notice or July 1 of the current assessment year, whichever is later.
- Appealing Your Assessed Value
- Real Property Petition Form and Instructions
- Completing Your Appeal Petition
- Current Revaluation Report/Sales Listing
- Parcel and Sales Search
The owner or commercial tenant responsible for payment of taxes on any parcel of real or personal property may petition the Board of Equalization for a change in the assessed valuation that was determined by the County Assessor. The petition must be filed with the board, on forms provided by them, on or before July 1 of the current assessment year, or within 60 days of the date of mailing of a value change notice or other determination notice, whichever is later.
About the Board
The Board of Equalization was established by Chapter 84.48 RCW. Boards of Equalization are quasi-judicial bodies completely independent of the Assessor-Treasurer's Office, which hear property owner appeals regarding assessed valuations assigned to their property. The board considers matters of equalization and determines whether or not assessed valuations exceed 100% of the property's fair market value. In their deliberations, the board cannot consider matters such as personal hardship, tax levy rates, overall tax amounts or other matters unrelated to the valuation of the property.
Property Value Changes
When the Board of Equalization reduces a property value established by the Assessor-Treasurer's Office as a result of a property owner's appeal, the new valuation shall take effect immediately, subject to the parties' right to appeal the decision. If the value established by the Assessor-Treasurer's Office is increased, the increased valuation shall become effective 30 days after the date of service or mailing of the notice of the adjustment unless the taxpayer or assessor files a petition to the State Board of Tax Appeals before the effective date. If a petition is filed, the increase does not take effect until the State Board of Tax Appeals disposes of the matter. Value changes apply only to the year in which the appeal is made and granted.