Board of Equalization
Current Change of Value Notices Have Been Sent
The Grant County Assessor has recently sent out the bulk of the Grant County Change of Value Notices to taxpayers. You have 30 days to appeal the assessed value by filing the appropriate form within 30 days.
- Real Property Appeal Packet with Instructions (PDF)
- Real Property Appeal Form (.doc)
- Current Use Appeal Form (.doc)
- Personal Property Appeal Form (.doc)
- Late Filing Exception Request (PDF)
The Board of Equalization is comprised of three citizen members and three alternates appointed by the Grant County Commissioners. All Board members are trained in by and in accordance with Washington State Department of Revenue standards. The Board is comprised of:
|Jim Brakebill||District 1||09/24/2019||09/23/2022||Chair|
|Sandra Marcusen||District 3||07/18/2021||07/17/2024||Vice Chair|
|Marj Steinmetz||District 1||09/24/2019||09/23/2022||Member|
|Dick Pulis||District 2||08/08/2019||08/07/2022||Alternate Member|
|Kevin Burgess||District 2||09/14/2021||09/13/2024||Alternate Member|
The Board of Equalization is an independent body organized to hear appeals of various determinations made by the Assessor. 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.
The Board's jurisdiction involves appeals of Assessor determinations within Grant County including:
- Change in real and personal property values (RCW 84.48.010) - There is no provision in State law to directly appeal the amount of your property taxes.
- Denials of senior citizen/disabled persons exemptions (RCW 84.36.385)
- Denials of home improvement exemptions (RCW 84.36.400)
- Decisions regarding historic property (RCW 84.26.130)
- Forest land classification determinations (RCW 84.33)
- Current use determinations (RCW 84.34)
- Destroyed property determinations (RCW 84.70.010)
- Claims for either real or personal property tax exemptions (RCW 84.36.010)
Remember, the issue before the Board is the market value of your property consistent with Washington State’s 100% market value standard. Accordingly, you will need to furnish evidence that demonstrates that the Assessor’s valuation exceeds your property’s fair market value. 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 that you believe diminish your property’s market value
- 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. Convincing evidence is the key.
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 closest to the valuation date at issue. Assistance in finding comparable sales is available on the Assessor’s website and their Office, 509-754-2011, ext. 2683. Realtors and title companies may also be resources for comparable sales.
Comparing Comparable Sales
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.
According to State law, the Assessor must base assessed valuations as of January 1st of each assessment year. For example, if you are appealing a 2018 assessment year valuation, for taxes payable in 2019, the valuation date at issue is January 1, 2018. From a market timing standpoint, the Board gives comparable sales occurring closest to this date most weight.
View Board of Equalization Orders