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1. What is the deadline for filing?

A taxpayer’s petition must be filed or postmarked by July 1 of the current assessment year or 30 days after the date of mailing the value change notice, whichever is later.  If the petition is mailed, it must be postmarked by midnight of the deadline.  Mail to:  Board of Equalization, 207 4th Avenue N, Kelso, WA 98626.  Please do not wait until the last day to file an appeal.  Even if you are discussing your property with the Assessor’s Office, you must file timely to reserve your right to appeal.  Phone calls, letters, word of mouth, etc. do not reserve your right to appeal.  You must have your appeal turned in in order for your appeal to be considered.  

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

The sole method for appealing an assessor’s determination to the board shall be by means of a properly completed and timely filed taxpayer petition. The proper petition form must be used. There is no fee charged for filing a petition. A letter or phone call is not acceptable as a substitute for the petition form.

3. Who May File an Appeal?

A property owner or taxpayer may appeal. Taxpayer means the person or entity whose name and address appears on the assessment rolls, or their duly authorized agent.

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

Yes! It’s always a good idea to review your valuation and make sure all the information is up to date. Property owners can often settle disagreements at this level without continuing the appeal process. However, citizens still need to reserve their appeal rights by filing petitions on time with the Board of Equalization.

5. When Do Property Owners Receive a Change of Value Notice?

The Assessor mails a notice when the assessed value of property changes. The county Assessor is required to value real property at least once every six (6) years. The notice will show the assessed value of land and improvements separately. The total assessed value should not exceed the market value of the property.

6. Where are Valuation Notices Mailed to?

Valuation Notices are mailed to the taxpayer whose name and address appears on the assessment rolls. The property owner is responsible for notifying the Assessor of any address changes and to request that the Assessor or mortgage or lending company send copies of the notices to him or her.

7. What is a Complete Petition

All required questions must be answered on the petition form. A taxpayer must include specific reasons why they believe the Assessor’s valuation is not correct. The Assessor has the presumption of correctness. The amount of tax, assessed value of other properties, the percentage of assessment increase, personal hardship, and other matters unrelated to the market value cannot, by law, be considered by the Board. You must include your estimate of value, comparable sales or other supporting evidence. If you include additional evidence prior to the hearing, it must be received at least twenty-one (21) business days prior to the hearing.

8. How does the Assessor value property?

State law requires the Assessor to value property at 100 percent of its true and fair market value in money, according to the highest and best use of the property. Market value is the amount of money a willing and un-obligated buyer is willing to pay a willing and un-obligated seller.

9. What happens at a hearing?

The hearing is informal. It allows the taxpayer an opportunity to give oral testimony in support of their opinion of value. The taxpayer does not need to be present; their petition will be reviewed. Remember, the Assessor is, by law, presumed to be correct. The burden of proof is on the taxpayer to present clear, cogent and convincing evidence to support a different market value.

10. When will the property owner receive a decision from the Board?

Written decisions from the Board of Equalization are usually complete within 45 days of the hearing. The Board can either raise, lower or sustain the Assessor's value.

11. What if a property owner is not satisfied with the Board of Equalization's decision?

A property owner has the right to appeal the Board's decision to the State Board of Tax Appeals. Your appeal must be filed with the state within 30 calendar days of the mailing of the county Board's decision.

12. What happens if a citizen does not file an appeal in a timely manner?

The sole method for filing an appeal is by filing timely. There are only limited reasons for the Board to reconvene to consider assessments when an appeal was not filed by the deadline. One reason is if a new purchaser bought a property after July 1 and before December 31 of the assessment year (not tax year) and the sale price was less than 90 percent of the assessed value.

13. Should property owners wait until after their hearing to pay their property taxes?

You should pay your property taxes when they are due. After your hearing, when the Board of Equalization has made their decision, the County Treasurer will notify you of any adjustment to your taxes.