How do Washington Property Tax Assessment and Appeals work?

It all begins with a calendar:

In Washington, all properties must be valued annually as of January 1. This value generates a tax bill the next year. In the middle, County Assessors all over the state enroll their opinion of Fair Market Value for each property. By law, this value is “presumed correct.” This value is mailed to property owners—typically in late spring to early fall—beginning a 60 day appeal window. This is the chance to dispute the value for taxes the next year.

The important dates, then, are:

• February 14: tax rates for current year (based on aggregate value from year before) established

• April 15: first half taxes (based on value from the year before) are due

• Spring-Summer: value notices are mailed kicking off 60 day appeal window

• October 31: second half taxes (based on value from the year before) due

It ends with an appeal:

If values can be shown to be “wrong” by “clear, cogent, and convincing evidence the Assessor erred” then the value must be amended. Tax rates, when established and affirmed,