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.

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1. How can citizens appeal the assessed value of their property to the Klickitat County Board of Equalization?
2. When do I receive a 'Change of Value Notice' or 'Value Notice'?
3. What is the Assessment Year versus the Tax 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?
5. Should property owners contact the Assessor's Office?
6. Am I encouraged to exchange valuation information and supporting evidence at a reasonable time prior to hearing?
7. What information must be provided for a completed petition?
8. What is acceptable evidence?
9. How do I find comparable sales?
10. What if there are no properties comparable to mine?
11. When will I have a hearing?
12. What can I expect at the hearing?
13. Can the Board Of Equalization increase my assessed value?
14. When will I receive a decision?
15. What if I am not satisfied with the Board of Equalization's decision?
16. What and who is the Board of Equalization (BOE)?
17. How does the Assessor value property?
18. Who may file an appeal?
19. When must I appeal?