How should I use this information to prepare for my state board hearing?

Prepare a written comparison sheet that shows why the Assessor's sales are not comparable to your property and why the comparable sales you have selected support your opinion of value. For each comparable sale on your sheet, be sure to include the account number or parcel number of the property, the address of the property, the date of the sale, and the sale price. Also include as much information regarding the key characteristics of the property as you feel necessary to support your opinion of value. Key characteristics to consider are:

Land

  • Location (Sales in the Same Subdivision or Neighborhood are the Best Evidence)
  • Unit of Comparison (Lot Size; Acreage; Square Feet; Waterfront Feet)
  • Desirable Features Such as View or Waterfront
  • Undesirable Features Such as Access Problems or Wetlands
  • Sewer / Septic System / Water System
  • Zoning

Improvements

  • Type of Construction (Wood ; Brick; Other)
  • Square Feet of Total Finished Living Area (All Floors)
  • Year Built
  • Number of Stories
  • Improvement Type and Construction Quality
  • Building Condition
  • Number of Bedrooms/Bathrooms
  • Fireplace
  • Garage / Carport

Include a map showing the location of your property and the comparable sale properties. You should also include any other evidence which supports your reason for challenging the assessment; for example: appraisals prepared by others, documentation by qualified experts concerning problems, written commercial estimates of the cost to cure problems, and photographs or videos.

Prepare your case as thoroughly as possible. You must provide enough data to support your opinion of value. Your written and oral testimony should be understandable, logical, and believable. The State Board has extensive knowledge in many areas including appraisal practice and finance. However, the State Board will not sift through unorganized data in order to develop your case.

Show All Answers

1. Should I file an appeal with the State Board when I receive my valuation change notice from the Assessor?
2. If I am dissatisfied with the County Board's decision, what are my options?
3. If I receive a reduction in value from the County Board, and I choose to appeal to the State Board for a further reduction, Do I risk losing the reduction I received from the County Board?
4. May the Assessor file an appeal with the State Board?
5. Should I request a Formal or Informal Hearing?
6. What are the basic differences between an Informal and a Formal Hearing?
7. Where do I get the form to file an appeal with the state board?
8. How do I file and appeal with the State Board?
9. What does "on or before the 30th day" mean?
10. What happens after I file my appeal packet?
11. Will I have to go to Olympia for my State Board hearing?
12. Will I have to attend my State Board hearing?
13. What happens at the State Board hearing?
14. What type of testimony will be considered at the State Board hearing?
15. Do I have to provide testimony on the market value of both the land and the improvements?
16. How can I determine Market Value?
17. If my appeal involves Residential property, what method should I use to determine market value?
18. May I present different comparable sales to the state board than I presented to the county board?
19. Where do I get the comparable sales information I need to prepare for my state board hearing?
20. How should I use this information to prepare for my state board hearing?
21. May I also use the cost approach to determine market value?
22. If my appeal involves commercial or Industrial property, what method should I use?
23. When will I get the State Board's Decision?
24. If my taxes are due before I receive the State Board's decision, What should I do?
25. What if I am dissatisfied with the State Board's Decision?