What is meant by the valuation date?

According to State law, the Assessor must base his 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 sales occurring closest to this date most weight (WAC 458-14-087(3)).

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1. How do I appeal?
2. When must I appeal?
3. I appealed last year's valuation but haven't had a hearing or decision from the Board. Do I need to appeal again this year?
4. What information is required to file an appeal?
5. What types of evidence should I provide?
6. Why should I include comparable sales and how do I find them?
7. What is meant by the valuation date?
8. What if there are no sales comparable to my property?
9. What if I don't have time to gather all the evidence by the petition deadline?
10. When will I have a hearing?
11. What can I expect at the hearing?
12. Can I reschedule my hearing?
13. May I submit additional information at the hearing?
14. When will I receive a decision?
15. What if I am not satisfied with the Board's decision?
16. What if my taxes are due before I have a hearing or receive a decision?
17. If the Board decreases the value of my property, how will that affect my taxes?