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 determines whether or not the assessment valuations exceed 100% of the property’s fair market value based on market evidence (such as comparable sales) submitted by the taxpayer and the Assessor's Office. 

The board cannot consider matters such as the amount of property taxes, COVID 19 hardships, assessment comparisons of other properties, percentage of value increases, personal hardship, tax levy rates or other matters unrelated to the market value of the property. 

Successful forms of market evidence are comparable sales of like properties.  Cost to cure information such as contractor bids/estimates to repair the building or fix land defects; letters or documents describing easement or development costs that impact market value of the property or independent appraisals  .

If you believe your assessed value does not reflect 100% fair market value (the value you could sell your house for), 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.  The filing deadline for 2021 assessments is August 24, 2021. 

To view 2021 appeal forms and instructions, click on the "PETITION FOR APPEAL" highlighted in blue in the paragraph above.