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Grant County
Board of Equalization
509-754-2011 ext. 331 |
35 C St NE
PO Box 37
Ephrata, WA 98823 |
Due date for appeal petitions is on or before January
25, 2013
The Board is an independent body
organized to hear appeals of various determinations made
by the Assessor. It is comprised of five citizen
members appointed by the Grant County Board of Commissioners. The Board's
goal is to provide an impartial hearing
environment that protects each party's due process
rights and results in a fair decision.
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Information for Taxpayers:
Information:
Forms:
Archives:
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WHAT
TYPE OF APPEALS MAY BE BROUGHT BEFORE THE BOARD?
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The
Board's jurisdiction involves appeals of Assessor
determinations including:
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Change in real and
personal property values* [RCW 84.48.010];
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Denials of senior
citizen/disabled persons exemptions [RCW 84.36.385];
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Denials of home
improvement exemptions [RCW 84.36.400];
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Decisions regarding
historic property [RCW 84.26.130];
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Forest land
classification determinations [RCW 84.33];
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Current use
determinations [RCW 84.34];
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Destroyed property
determinations [RCW 84.70.010]; and
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Claims for either
real or personal property tax exemptions [RCW
84.36.010].
*There is no provision in State law to directly appeal the
amount of your property taxes.
THE PETITION
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How do I appeal?
File
two (2) copies of completed petition form with the
Board. Submit separate petitions for each parcel.
There is no charge for filing an appeal. A petition form
is available from the Board by calling
509-754-2011 ext. 331. A petition form
may also be downloaded at: www.grantcountyweb.us
When must I appeal?
Petitions must be received by the Board
on or before July 1 of the assessment year* OR within-30calendar
days after the date of the value change notice (or other
notice of determination) - whichever date is
later. {WAC 458-14-056(2)} If submitted by mail,
petitions must be postmarked by the post office no later
than the filing deadline. {WAC 458-14-056(4)}
*Assessment year is the year before
the tax is due. It is shown on the value change notice.
Under very limited
conditions, late petitions or appeals for previous
assessment years may be accepted. {WAC 45814-056;
458-14-127}
What information is required to file
an appeal?
The
Board cannot consider incomplete petitions. A complete,
separate petition for each parcel
(submitted in duplicate) must include the following
information:
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Assessor's parcel
number;
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Taxpayer name and
address;
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Taxpayer's
representative, if applicable (must include power of
attorney);
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Property description
to include property address, parcel size, zoning, and
general building information;
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Value as listed by
the Assessor;
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Your opinion of the
value;
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Specific reasons why
you believe the Assessor's value does not reflect the
true and fair market
value of your property. Your petition must include sufficient information
or statements to apprise the Board and the
Assessor of the reasons why you believe the Assessor's
determination is incorrect. Matters unrelated to market
value such as assessment comparisons of other
properties, percentage of value increases, personal
hardship, amount of tax, etc., cannot be considered. {WAC
458-14-56(5)}
-
Taxpayer's signature
and date; and
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You must attach a
copy of the Assessor's revaluation change notice or
other determination notice.
EVIDENCE
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What types of evidence should I
provide?
Remember, the issue before the Board is the market value
of your property. Accordingly, you will need
to furnish evidence that demonstrates that the
Assessor's valuation exceeds your property's fair market
value. State law requires the Assessor to value all
taxable 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 that a willing and unobligated buyer is willing
to pay a willing and unobligated seller.
Successful forms of evidence include: comparable sales
and/or sales of the subject property; contractor
estimates of costs to repair building or land defects;
letters or documents from government agencies and/or
experts regarding development limitations; deeds
describing easements that impact value; independent
appraisals; photographs of features or conditions
you believe diminish
your property's market value; and maps showing proximity
to high traffic areas, access limitations, etc.
When
gathering evidence and formulating arguments, it is
important to keep in mind that, by law, the
Assessor is presumed to be correct. The burden of proof
is on you to show that the Assessor's
determination is incorrect. Evidence must be "clear,
cogent, and convincing." {WAC 458-14-046(4)}
Why should I include comparable sales
and how do I find them?
Sales of the subject property and/or comparable properties
are the foundation of our State's market value
standard. Accordingly, comparable sales typically
provide the best indicators of market value. [RCW
84-40-030] This is particularly true for residential
properties. The best comparables are sales located in
your neighborhood, with similar land and
improvement features, which sold close to the valuation
date at issue (before and not after). The Assessor's
website (www.grantcountyweb.us/assessor), realtors, and
title companies may be resources. A typical comparison
or appraisal will have three or more comparable sales.
What is meant by the valuation date?
According to State law, the Assessor must
base assessed valuations as of January 1 of each
assessment year. For
example, if you are appealing a 2010 assessment year
valuation, for taxes payable in 2011, the
assessment date is January 1, 2010. From a market value
standpoint, the Board gives sales occurring closest to
this date the most weight. {WAC 458-14-087(3)}
What if there are no sales comparable
to my property?
Comparable properties do not have to exactly match your
property. Look for sales that are most similar,
note their differences, and identify superior and
inferior property features. This comparison process
should enable you to determine whether your property
would sell for more than or less than the price paid for
each selected sale, leading you to a market value
estimate.
What if I don't have time to gather
all the evidence by the petition deadline?
For the purposes of filing a timely
appeal, as long as your petition includes sufficient
information or statements to apprise the Board and the
Assessor of the reasons why you believe the Assessor's
determination is incorrect, it is not necessary to
include all the evidence you intend to use at your
hearing. It is
recommended that you provide the evidence you will use
as early as possible. Additional evidence may be
submitted up to 7 business days before your hearing. {WAC
458-14-056(5)}
THE HEARING
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When will I have a hearing?
The scheduling of your hearing will
depend on the volume of appeals and the timing of your
petition filing. An Assessor's representative will
review your petition and may contact you at your daytime
phone number. Also,
you may initiate contact with the Assessor's
representative at the number listed on your
"Assessor's Notice of Real Property Value Change" form.
If you are able to reach agreement on the
true and fair value of the property, you will be offered
an Appraiser Agreement form to sign that establishes the
new value and withdraws the petition. In this case, you
will not have a Board hearing. However, if you cannot
come to an agreement with the Assessor's representative,
then you will be scheduled for a Board hearing. You will
be notified by mail of your hearing date 15 days in advance. The time
between filing your appeal and the scheduled hearing
may take between 12 and 18 months.
What can I expect at the hearing?
The
hearing is an informal review where property owners may
represent themselves without having to
pay someone to argue
their case. You will have the opportunity to give oral
testimony and review your previously submitted
arguments and evidence. During some Board hearings, an
Assessor's representative may also give testimony and
review the material previously submitted to you and the
Board. Each party will have the opportunity to question
and rebut the other party's arguments and evidence.
Board members may also question either you and/or the
Assessor's representative.
May I submit additional information at
the hearing?
Documentary evidence (comparable
sales, appraisals, contractor estimates, pictures, site
plans, maps,
etc.) must be submitted to the Board at
least 7 business days before the hearing. When
submitting additional evidence please submit seven (7)
copies.
When will I receive a decision?
Decisions are typically mailed within 30 days of the
hearing.
What if I am not satisfied with the
Board's decision?
Either
the Appellant or the Assessor may appeal the Board's
decision to the State Board of Tax Appeals.
An appeal must be filed with the State Board within 30
calendar days of the mailing date of our Board's
decision. Appeal forms are available in the Board's
Office.
TAXES
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What if my taxes are due before I have
a hearing or receive a decision?
It is
important to pay your taxes by the deadline in order to
avoid interest and penalties.
If the Board decreases the value of my
property, how will that affect my taxes?
If the Board decreases your property
value, the Assessor's records will be adjusted, and the
Treasurer's Office
will either 1) send a revised tax statement if the
decision occurs before October 31 of the tax year,
or 2) issue a refund
if your full year's taxes have already been paid. {WAC
458-14-116(3)} This process may take a few months
to complete.
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