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Board of Equalization

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1. How can citizens appeal the assessed value of their property to the Klickitat County Board of Equalization?

Please view the Appealing Assessed Value of Proerty page.

2. When do I receive a 'Change of Value Notice' or 'Value Notice'?

Please see the Change of Value Notice or Value Notice page.

3. What is the Assessment Year versus the Tax Year?

The assessment year (stated on the Value Change Notice, letter, or other type notice received) begins January 1. Assessments are based on sales prior to that date. (Example: January 1, 2013 assessment date is based on 2012 sales. Taxpayer is then assessed in 2013 (Value Change Notice or other notice), and billed in 2014 for taxes payable in 2014.) New construction/remodels will be valued as of July 31st of the assessment year.

4. I appealed last year's valuation but haven't had a hearing or decision from the Board. Do I need to appeal again this year?

Yes! The Assessor revalues properties each year, which means you must file a new complete petition to protect your appeal rights. It is important to keep in mind that information submitted in a previous year's appeals remains as part of the permanent record for that petition. If you feel the information is still pertinent to the current year's appeal, you may re-submit a copy of this data with your new petition.

5. Should property owners contact the Assessor's Office?

Contact the Assessor's Office to review your 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, you still need to preserve your appeal rights by timely filing your petition with the Board of Equalization.

6. Am I encouraged to exchange valuation information and supporting evidence at a reasonable time prior to hearing?

Yes. This allows parties to possibly resolve their dispute at this level whereas a hearing before the independent Board of Equalization would not be necessary.

7. What information must be provided for a completed petition?

A properly completed petition is completion of all areas on the petition form to the best of ones ability and must also include specific reasons why the property owner believes that the Assessor's valuation is not correct. Arguments such as the amount of the tax, the assessed value of other properties, the percentage in which the assessment increased, personal hardship, and other matters unrelated to market value cannot, by law, be considered by the Board. To appeal, you must show that the Assessor erred in the appraisal. To do this, you must provide evidence that clearly shows that the appraisal value does not reflect market value.

8. What is acceptable evidence?

Sales of the subject property and/or comparable properties are the foundation of the State's market value standard. Accordingly, comparable sales typically provide the best indicators of market value. Acceptable evidence includes, but is not limited to written contractor estimates of cost to cure; letters or documents from government agencies and/or experts regarding development limitations; deeds describing easements that impact value; appraisal documents; excise documents of property sales; photos; and maps showing access limitations, etc. Evidence and testimony that estimate market value based on analysis of comparable sales is most persuasive. Appraisals, sales, written briefs, and photos are examples of evidence that may be relevant to the determination of market value. The Board has no authority to consider assessed value comparisons of other properties to determine market value.

9. How do I find comparable sales?

Information regarding sales of comparable properties may be obtained through personal research, local realtors, appraisers, at the county Assessor's office or by accessing the Assessor's page. Because State law requires that all property be valued at 100% of market value, sales of comparable properties are the best indicator of market value. The BOE must use the standard of comparable sales to make their decision. Therefore, it is important to include comparable sales information in your appeal.

10. What if there are no properties comparable to mine?

Please view the Non Comparable Properties page.

11. When will I have a hearing?

You will be notified by mail at least 15 business days prior to the scheduled hearing of the date, time and place where hearings will be conducted.

12. What can I expect at the hearing?

You and the Assessor may each have the opportunity to give oral testimony in support of your opinions of value. You may even cross-examine each other and rebut the evidence. The hearing is an informal review designed to enable property owners to represent themselves without an attorney. Keep in mind that the Assessor is, by law, presumed to be correct. The burden of proof is on you to show that the assessed value is not correct by presenting clear, cogent and convincing evidence to support your estimate of market value. If you do not provide evidence to support why you feel the value is incorrect the Board has no alternative but to uphold the Assessor's valuation.

13. Can the Board Of Equalization increase my assessed value?

The Board Of Equalization has the authority to raise, lower or sustain the Assessor's determination.

14. When will I receive a decision?

Decisions are typically mailed within 30 days of the hearing.

15. What if I am not satisfied with the Board of Equalization's decision?

See the Unsatisfied With Decision page.

16. What and who is the Board of Equalization (BOE)?

The Board is independent of the Assessor's Office. They are comprised of three County residents who are appointed by the Klickitat County Board of Commissioners for three-year terms. Board members receive a per diem for the days they are in hearings. The Board is governed by the state Department of Revenue as supported by RCW 84.08.020 and 84.08.060.

17. How does the Assessor value property?

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. Fair market value or true value is the amount that a willing and unobligated buyer is willing to pay to a willing and unobligated seller. The Assessor values real property using one or more acceptable appraisal methods: the market or sales comparison method, the cost approach, an income capitalization approach for income-producing property, or any combination of the three approaches.

18. Who may file an appeal?

A property owner or taxpayer may file an appeal. Taxpayer means the person or entity whose name and address appears on the assessment rolls, or their duly authorized agent. The appeal is filed with the Board of Equalization of the county in which the property is located.

19. When must I appeal?

July 1 of the assessment year OR within 30 days of when a Change of Value notice was mailed by the Assessor's Office, whichever date is later. If the petition is mailed, it must be postmarked by midnight of the filing deadline. Petitioners may hand deliver the petition to the Board of Equalization Clerk and have it date stamped. Please do not wait until the last day to file an appeal. If appealing other Assessor determinations, for example, denial of an application of current use or removal of a classification from property, taxpayers have 30 days from the date of the mailing of notification. Please be advised that "Faxed or Emailed" Petitions are acceptable only for the purpose of protecting a deadline to file. You must still submit the original Petition with signature to the Board of Equalization.