How to appeal your King County property tax assessment
The filing deadline under RCW 84.40.038, the King County Board of Equalization process, the comparable-sales evidence the board expects, and the $49 Appeal Kit that generates the petition.
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- BoardKing County BOE
- BOE officeKing County Board of Equalization, 500 Fourth Avenue, Suite 510, Seattle, WA 98104
- Phone206-477-3400
- FilingOnline via kingcounty.gov/BOE, or by mail
- Filing fee$0
- Free comp dataKing County Parcel Viewer
- Appeal kit$49 flat
Filing your King County property tax appeal
Your petition goes to the King County Board of Equalization. Under RCW 84.40.038 it is due by the later of July 1 of the assessment year or 30 days after the county mailed your Change of Value notice. A county may extend that to as long as 60 days, and your notice states the deadline that applies. If you never received a notice, the July 1 default applies.
King County has the strongest free comp data set in the state. The Parcel Viewer and eReal Property tools give you sales history, assessor record cards, and lot-level detail for every parcel. Under WAC 458-14-076, the burden of proof is on you to show the assessor's value is wrong by clear, cogent, and convincing evidence. Hearings run August through December. Written decision usually arrives 2 to 8 weeks after the hearing.
Pull your parcel record
Check the square footage, bed/bath count, year built, and condition rating the assessor has on file. Wrong physical characteristics are the fastest win at a BOE hearing.
Build the comp set
Three to five arms-length sales within 12 months prior to Jan 1, within 1 mile, within 20% of square footage, same bed/bath count, comparable condition.
File the petition
Online via kingcounty.gov/BOE, or by mail. Keep proof of the filing date; the board will not hear a petition filed after the deadline without good cause.
Prepare for the hearing
Most hearings run 15 to 30 minutes. The board decides on evidence of true and fair value as of January 1, not on whether your taxes feel too high.
What the King County Board of Equalization expects
- ✓A completed petition form with your requested value stated
- ✓Three to five comparable sales with addresses, prices, and dates
- ✓Dated photos of any condition or deferred-maintenance issues
- ✓Contractor bids or repair estimates supporting a condition argument
- ✓A recent appraisal or closing statement, if you have one
- ✓The assessor's parcel detail printout showing the characteristics you dispute
If your King County BOE appeal is denied
- Step 1Request the board's written findings
- Step 2Appeal to the WA Board of Tax Appeals within 30 days (RCW 84.08.130)
- Step 3Choose a formal hearing for a record you can appeal further
- Step 4Superior Court review under the Administrative Procedure Act
Pulling comparable sales in King County
For King County, the strongest free comp source is the King County Parcel Viewer. Cross-check with Redfin and Zillow for sale price and date confirmation. Ideal comp set: 3 to 5 arms-length sales within 12 months prior to Jan 1, within 1 mile, within 20% of square footage, same bed/bath count, comparable condition. Avoid family transfers, foreclosure sales, and REO sales.
Generate your King County appeal petition
The RCW-cited petition, a comparable-sales analysis worksheet, and a BOE hearing prep script. $49 flat. Washington-only. No subscription.