Value Disputes

If you feel a mistake has been made in valuing your property, we encourage you to contact our office. Staff are available to answer your questions. You may also speak with a field appraiser regarding how your value was determined.

 Public Information Hours
 8:30 am - 4:30 pm, Monday - Friday

If it appears an error has been made, the department can conduct an assessment review and, if indicated, adjust the assessed value of your property (through May 31 of the year preceding the year in which taxes are due).

You can also appeal to the Cowlitz County Board of Equalization (BOE). The board is independent from the County Assessor's Office.

To appeal a valuation to the Cowlitz County Board of Equalization:

  • You must file a completed petition form with 30 days of the mailing date of the Notice of Valuation you receive OR by July 1st of the year before the tax is due, whichever is later.
  • You must present proof that the Assessor has erred in their appraisal.
  • This proof should include the following types of information:
    • Sales of comparable properties in your area.
    • Any pertinent information that provides clear evidence of the difference between assessed and market value.
    • Evidence of conditions not known to the Assessor at the time of assessment.
    • Adequate documentation to support your claim (i.e. if the land will not percolate or is unsuitable for building).
  • You may also request copies of comparable sales information used by the Assessor to value your property.
  • You do not have to be represented by an attorney to appeal your property assessment.

If you do not agree with the board's decision, you may further appeal to the State Board of Tax Appeals. Like the county board, the state board only considers questions of value. Property owners can also pursue litigation in court. Questions about appeal procedures can be directed to the Cowlitz County Board of Equalization or the Assessor's Office.